Jurnal Wahana Ilmiah Akuntansi
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Analisis Pengaruh Komposısı Kepemılıkan Terhadap Manajemen Laba
Full text linkThe basis for the findings of this study is of course based on an objective of analyzing the factors that influence family ownership, institutional ownership, and blockholder ownership on earnings management. These factors can affect earnings management. A purposive sampling approach was used to select a sample of 228 public finance companies from 2017 to 2021 that are listed on the IDX. Of course, this study uses the panel data regression method which combines cross-sectional and time series data. Among the techniques used are outlier tests, descriptive statistics, F and t tests, and R2 tests. This study is based on a random effects model (REM). The results of the research base interpret that family ownership and institutional ownership are certainly able to have a significant positive influence on earnings management, but blockholder ownership is not necessarily able to have a significant influence on earnings management.Landasan temuan penelitian ini tentunya berlandaskan atas suatu tujuan menganalisa faktor yang memberi pengaruh kepemilikan keluarga, kepemilikan institusional, beserta kepemilikan blockholder terhadap manajemen laba. Faktor-faktor tersebut dapat mempengaruhi manajemen laba.
Pendekatan pemilihan purposive sampling digunakan untuk memilih sampel 228 perusahaan keuangan publik dari tahun 2017 hingga 2021 yang terdaftar di BEI. Penelitian ini tentunya mempergunakan metode regresi data panel yang mempergabungkan data cross sectional dan time series. Diantara teknik yang digunakan adalah uji outlier, statistik deskriptif, uji F dan t, dan uji R2. Penelitian ini didasarkan pada model efek acak (REM).
Hasil landasan penelitian mengintrepretasikan bahwa kepemilikan keluarga dan kepemilikan institusional tentunya mampu memberi pengaruh signifikan positif terhadap manajemen laba, namun kepemilikan blockholder tidak tentunya mampu memberi pengaruh signifikan terhadap manajemen laba
Model Teori Fraud Diamond Mempengaruhi Financial Statement Fraud di Moderasi oleh Innovation Strategy
Full text linkThis study aims to examine the effect of fraud diamond on financial statement fraud and the role of innovation strategy in moderating the effect of fraud diamond on financial statement fraud. The research was conducted on companies listed on the Indonesia Stock Exchange using purposive sampling technique, while the analytical tools used were logistic regression analysis and moderating regression analysis. Samples were obtained from 89 companies registered from 2017-2021. The results showed that the component of the fraud diamond had a significant effect only on the DER variable, while the results of the study proved that the innovation strategy moderated the effect of the fraud diamond on the financial statement fraud.Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud. Penelitian dilakukan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia menggunakan teknik purposive sampling, adapun alat analisis yang digunakan adalah analisis regresi logistik dan analisis regresi moderasi. Sampel didapatkan dari 89 perusahaan yang terdaftar pada tahun 2017-2021. Hasil penelitian menunjukkan bahwa komponen dari fraud diamond yang berpengaruh signifikan hanya pada variabel DER, adapun hasil penelitian terbukti bahwa innovation strategy memoderasi pengaruh antara fraud diamond terhadap financial statement fraud
Evaluasi Penilaian Kinerja Perusahaan dengan Metode Refined Economy Value Added (REVA) pada PT. Sampoerna Agro, Tbk
Full text linkThe aim of this study is to see financial performance of PT. Sampoerna Agro by using Refined Economy Value Added ( REVA) method. This study is conducted in PT. Sampoerna Agro from 2016 to 2020, this is descriptive study by using data from Bursa Efek Indonesia (BEI) official website from 2016 to 2020. Collecting data technique of this study is document analysis through official data website of BEI namely : www.idx.co.id and analyzing data tehnique of this study is descriptive analysis. The result of this study show that aveange calculating performance of PT. Sampoerna Agro from 2016-2020 by using refined Economy Value Added method gives the negative trend whic indicated the financial performance of the company is not enough where this company gave unexpected profit or return for the investor.
 
ESG Risk Determinant Factors: Study on Indonesia Listed Firm
Full text linkCompanies worldwide are now looking at long-term and sustainable development in environmental, social, and governance issues in addition to short-term earnings. This paradigm change occurred in Indonesia as well. Companies listed on the Indonesian stock exchange are increasingly vying to establish sustainable operations because they understand the value of ESG considerations. However, what is the factors that determine the ESG risk rating? The purpose of this research is to determine what factors influence ESG risk. Based on the data that has been obtained, the researchers tested the data using PLS-SEM with Warppls 8.0. Then the following results were obtained: institutional investor structure has a negative effect on ESG risk; firm performance, firm size, and leverage have a positive influence on ESG risk; and lastly, firm performance can be a moderating variable of the relationship between institutional investor structure and ESG risk.Perusahaan di seluruh dunia sekarang melihat pembangunan jangka panjang dan berkelanjutan dalam masalah lingkungan, sosial, dan tata kelola selain pendapatan jangka pendek. Perubahan paradigma ini juga terjadi di Indonesia. Perusahaan yang terdaftar di bursa efek Indonesia semakin berlomba-lomba membangun operasi yang berkelanjutan karena memahami nilai pertimbangan ESG. Namun, faktor apa saja yang menentukan peringkat risiko ESG? Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor apa saja yang mempengaruhi risiko ESG. Berdasarkan data yang telah diperoleh, peneliti melakukan pengujian data menggunakan PLS-SEM dengan Warppls 8.0. Kemudian diperoleh hasil sebagai berikut: struktur investor institusional berpengaruh negatif terhadap risiko ESG; kinerja perusahaan, ukuran perusahaan, dan leverage berpengaruh positif terhadap risiko ESG; dan terakhir, kinerja perusahaan dapat menjadi variabel moderasi dari hubungan antara struktur investor institusional dan risiko ES
Determinan Integritas Laporan Keuangan Perusahaan Pertambangan di Indonesia
Full text linkThis study purpose to determine the effect of leverage, corporate governance, audit committee and company size on the integrity of financial statements. All mining companies on the Indonesia Stock Exchange totaling 63 issuers are a population with a sample selected using purposive sampling of 40 issuers, observation year 2017-2021. The analysis model uses multiple regression to test the direct effect of the independent variable on the dependent variable, after going through the classic assumption testing stages, namely the normality test, autocorrelation test, multicollinearity test and heteroscedasticity test. The results of testing the t hypothesis show that there is a partial and simultaneous effect of leverage, corporate governance, audit committee and company size on the integrity of financial statements.Penelitian ini bermaksud untuk mengetahui pengaruh leverage, corporate governance, komite audit dan ukuran perusahaan terhadap integritas laporan keuangan. Seluruh perusahaan pertambangan di Bursa Efek Indonesia berjumlah 63 emiten merupakan populasi dengan sampel terpilih menggunakan purposive sampling sebanyak 40 emiten, tahun pengamatan 2017-2021. Model analisis menggunakan regresi berganda untuk menguji pengaruh langsung variabel bebas terhadap variabel terikat, setelah melalui tahapa pengujian asumsi klasik yaitu uji normalitas, uji autokorelasi, uji multikolinearitas dan uji heterokedastisitas. Hasil pengujian hipotesis t menunjukkan terdapat pengaruh secara parsial dan simultan leverage, corporate governance, komite audit dan ukuran perusahaan terhadap integritas laporan keuangan
Pengaruh Leverage, Likuiditas, Profitabilitas, Sales Growth, Good Corporate Governance dan Corporate Social Responsibility Terhadap Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019
Full text linkThe purpose of this study is to test, prove, and analyze the effect of leverage, liquidity, profitability, sales growth, good Corporate Governance, and Corporate Social Responsibility as independent variables that affect financial distress. This study uses secondary data in the form of financial statement data. The sample used was 310 financial statements of manufacturing companies listed on the Indonesia Stock Exchange during the period of 5 years 2015-2019, using the purposive sampling method. The analysis used in this research is logistic regression analysis. Based on the result of the study, it can be concluded that leverage, liquidity, profitability, and Corporate Social Responsibility have an effect on financial distress. Meanwhile, sales growth and Good Corporate Governance have no effect on financial distress.Tujuan riset ini untuk menguji, membuktikan, dan menganalisis pengaruh leverage, likuiditas, profitabilitas, sales growth, Good Corporate Governance dan Corporate Social Responsibility sebagai variabel independen berdampak terhadap financial distress. Riset ini menggunakan data sekunder berupa data laporan keuangan. Purposive sampling digunakan untuk memilih 310 laporan keuangan dari perusahaan industri yang terdaftar di BEI di tahun 2015 hingga 2019. Analisis yang digunakan dalam riset ini ialah analisis regresi logistik. Berdasarkan hasil riset dapat disimpulkan bahwa leverage, likuiditas, profitabilitas, dan Corporate Social Responsibility berdampak terhadap financial distress. Sedangkan sales growth dan Good Corporate Governance tidak berdampak terhadap financial distress
Pengaruh Likuiditas dan Financial Distress terhadap Agresivitas Pajak dengan Firm Size sebagai variabel Moderasi pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh likuiditas, financial distress dan firm size terhadap agresivitas pajak yang dimoderasi oleh firm size. Penelitian ini menggunakan data sekunder yaitu laporan tahunan perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Total sampel yang digunakan terdiri dari 45 data yang dianalisis menggunakan analisis regresi linear berganda dan analisis regresi moderasi menggunakan Statistical Program for Social Science (SPSS) versi 26. Hasil menunjukan bahwa secara parsial, likuiditas berpengaruh negatif signifikan terhadap agresivitas pajak, financial distress berpengaruh positif signifikan terhadap agresivitas pajak dan firm size tidak memiliki pengaruh yang signifikan terhadap agresivitas pajak. Dalam hal moderasi, hasil membuktikan bahwa firm size mampu memoderasi pengaruh likuiditas terhadap agresivitas pajak dan firm size tidak mampu memoderasi pengaruh financial distress terhadap agresivitas pajak
Pengaruh Kebijakan Dividen Terhadap Abnormal return dengan Informasi Laba sebagai Variabel Pemoderasi
Full text linkThis research was conducted with the aim of knowing the effect of dividend policy on abnormal returns with earnings information as a moderating variable. The purposive sampling method was used as a sampling technique with 22 selected companies from 45 companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) from 2016 to 2020. This study used secondary data source obtained through the Mirae Asset Home Online Trading System software to obtain information related to dividends and share prices, and IDX website to obtain the publication of annual reports to obtain information related to company profits. The results of this study indicate that dividend policy has a negative effect on abnormal returns. Meanwhile, earnings information has not been able to moderate the effect of dividend policy on abnormal returns.Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kebijakan dividen terhadap abnormal return dengan informasi laba sebagai variabel pemoderasi. Metode purposive sampling digunakan sebagai teknik pengambilan sampel dengan 22 perusahaan terpilih dari 45 perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) pada tahun 2016 hingga tahun 2020. Penelitian ini menggunakan data sekunder yang diperoleh melalui peranti lunak Home Onlie Trading System Mirae Asset Sekuritas untuk mendapatkan informasi terkait dividen dan harga saham dan juga publikasi laporan tahunan yang didapatkan melalui website BEI untuk mendapatkan informasi terkait laba perusahaan. Hasil penelitian ini menunjukan bahwa kebijakan dividen memiliki pengaruh negatif terhadap abnormal return. Sedangkan informasi laba tidak dapat memoderasi pengaruh kebijakan dividen terhadap abnormal return
Pengaruh Indikator Kinerja Keuangan Terhadap Return on Asset PT BRI Agroniaga Tbk
Full text linkThis study aims to analyze the Effect of Financial Ratio Indicators on Return on Assets at PT BRI Agroniaga Tbk 2007-2020. The research creates a quantitative case study descriptive model that produces a partial test of the CAR variable of 0.754 showing the most strong influence of the hypothesis Ho is accepted by normal distributed residuals on ROA while the simultaneous test is carried out together with the independent variable indicator 0.850 the level of correlation is very strong, the dependent variable hypothesis Ho is accepted the residual is normally distributed against ROA.This study aims to analyze the Effect of Financial Ratio Indicators on Return on Assets at PT BRI Agroniaga Tbk 2007-2020. The research creates a quantitative case study descriptive model that produces a partial test of the CAR variable of 0.754 showing the most strong influence of the hypothesis Ho is accepted by normal distributed residuals on ROA while the simultaneous test is carried out together with the independent variable indicator 0.850 the level of correlation is very strong, the dependent variable hypothesis Ho is accepted the residual is normally distributed against ROA
The Influence of Company Size, Audit Opinion, and Operating Profit on Audit Report Lag
No full textAbstract
This observasion activity intends to determine the impact of several background aspects such as company size, audit opinion, operating profit which has a direct influence on audit report lag. The population chosen by the researcher is to take advantage of all of the property and real estate companies that have joined the IDX, in the 2017-2019 period, consisting of 61 companies. Sampling is with purposive sampling method, a final sample of 20 companies. Then perform an analysis data that utilizes multiple linear regression using the SPSS program. So the results obtained in this study conclude that company size and audit opinion basically do not affect audit report lag. However, it was found the effect of operating profit on audit report lag. If viem simultaneously the whole starting from the size of the company, opinion and operating profit have an impact on audit report lag
Keywords: Audit Opinion, Audit Report Lag, Company Size, and Operating Profit.Abstract
This observasion activity intends to determine the impact of several background aspects such as company size, audit opinion, operating profit which has a direct influence on audit report lag. The population chosen by the researcher is to take advantage of all of the property and real estate companies that have joined the IDX, in the 2017-2019 period, consisting of 61 companies. Sampling is with purposive sampling method, a final sample of 20 companies. Then perform an analysis data that utilizes multiple linear regression using the SPSS program. So the results obtained in this study conclude that company size and audit opinion basically do not affect audit report lag. However, it was found the effect of operating profit on audit report lag. If viem simultaneously the whole starting from the size of the company, opinion and operating profit have an impact on audit report lag
Keywords: Audit Opinion, Audit Report Lag, Company Size, and Operating Profit.
Abstrak
Kegiatan observasi ini bermaksud untuk mengetahui dampak yang ditimbulkan dari beberapa aspek yang melatarbelakangi seperti ukuran perusahaan, opini audit, dan laba operasi yang memberikan pengaruh langsung kepada audit report lag. Populasi yang dipilih oleh peneliti ialah memanfaatkan keseluruhan dari perusahaan bidang Properti dan Real Estat yang sudah tergabung dalam BEI 2017-2019 terdiri dari 61 perusahaan. Pengambilan sampel ialah dengan metode purposive sampling, jumlah sampel akhir 20 perusahaan. Kemudian melakukan penganalisaan data dengan memanfaatkan analisis regresi linear berganda menggunakan program SPSS. Sehingga hasil yang didapat dalam riset ini menyimpulkan bahwa ukuran perusahaan serta opini audit pada dasarnya tidak memengaruhi audit report lag. Namun ditemukan pengaruh laba operasi kepada audit report lag. Jika ditinjau dengan cara simultan maka keseluruhan dimulai dari ukuran perusahaan, opini, serta laba operasi memberi dampak kepada audit report lag.
Kata Kunci: Audit Report Lag, Laba Operasi, Opini Audit, dan Ukuran Perusahaan