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All Journal PERMANA JIFA (Journal of Islamic Finance and Accounting) Jurnal Bisnis Mahasiswa Jurnal Riset Akuntansi Soedirman JIFA (Journal of Islamic Finance and Accounting)
Wibowo, Raden Arief
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Ukuran Perusahaan, Return On Asset Dan Winner/Loser Stock Terhadap Praktik Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Mulyanto, Mulyanto; Wibowo, Raden Arief
JIFA (Journal of Islamic Finance and Accounting) Vol. 3 No. 2 (2020)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v3i2.2832

Abstract

This study aims to obtain empirical evidence about the influence of company size, return on assetsand winner / loser stock on income smoothing practices (empirical studies on manufacturing companies listed on the Indonesia Stock Exchange). The independent variables used in this study are company size, return on assets and winner / loser stock. The dependent variable used in this study is the practice of income smoothing. The object of this research are all manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The number of companies sampled in this study were 177 companies over 4 periods, namely 2014-2017. The sampling method uses purposive sampling, while the method of data analysis uses logistic regression analysis. The results of this study indicate that firm size has no significant effect on income smoothing practices, return on assets does not significantly influence earnings smoothing practicesand winner / loser stock has no significant effect on income smoothing practices.Keywords: Total Assets, Return on Assets, Winner/Loser Stock, Eckel Index
Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia Wibowo, Raden Arief; Barros, Agapito; Dewi, Silfia Fitriana
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6574

Abstract

Research on audit committee ownership is still very limited, making it highly worthy of further investigation. Investors and regulators acknowledge the significance of having audited financial information that is released in a timely manner. Audit delay conducted by the auditor creates high information uncertainty for investors. This study aims to analyze the effect of audit committee ownership and firm size on audit delay mediated by the quality of financial reporting with a sample of 75 non-financial companies listed on the IDX in 2016-2020 with the sampling technique used is purposive sampling. This study uses path analysis with Eviews software version 9. The results of this study indicate that company share ownership and Firm Size have no effect on audit delay, financial reporting quality does not mediate the effect of company share ownership on audit delay, while financial reporting quality mediates the effect of size company against audit delay. This research contributes theoretically by enriching the literature on audit committee ownership.
Co-Authors Anis, Ashwar Anis, Ashwar Barros, Agapito Dewi, Silfia Fitriana Linggarsari, Dwi Yudni Lorenza, Linda Mulyanto Mulyanto Nuradila, Ratna Felix Nuradila, Ratna Felix Sagita, Mutiara Bunga