Pub Date : 2022-06-27DOI: 10.21107/infestasi.v18i1.14258
Shyntia Alvenia, Annisaa Rahman
The purpose of this study is to examine the effect of readability of annual reports on audit delays. The research period is 2018-2019, with a sample of 1143 companies listed on the Indonesia Stock Exchange. The readability of the annual report is measured by the size of the report file, where the larger the file size of the annual report, the lower the readability of the annual report. Audit delay is measured by the number of days of issuance of the audit report calculated from the end of the fiscal year. The results of this study indicate that readability of annual report has a negative effect on audit delays. This means that the low readability of the annual report affects audit delays. The results of this study support agency theory. There are indications of management's motivation in manipulating the annual report by reducing the readability of the report, making the auditors have to be careful in conducting audits so that they seem to experience delays in issuing audit reports.Penelitian ini bertujuan untuk menguji pengaruh keterbacaan laporan tahunan terhadap audit delay. Periode penelitian 2018-2019, dengan sampel sebanyak 1143 perusahaan yang terdaftar di Bursa Efek Indonesia. Keterbacaan laporan tahunan diukur dari ukuran file laporan, semakin besar ukuran file laporan tahunan maka semakin rendah tingkat keterbacaan laporan tahunan. Audit delay diukur dengan jumlah hari penerbitan laporan audit yang dihitung sejak akhir tahun anggaran. Hasil penelitian ini menunjukkan bahwa keterbacaan laporan tahunan berpengaruh negatif terhadap audit delay. Rendahnya keterbacaan laporan tahunan mempengaruhi audit delay. Hasil penelitian ini mendukung teori keagenan. Adanya indikasi motivasi manajemen dalam memanipulasi laporan tahunan dengan mengurangi keterbacaan laporan, membuat auditor harus berhati-hati dalam melakukan audit sehingga terkesan mengalami keterlambatan dalam mengeluarkan laporan audit.
本研究的目的是探讨年度报告可读性对审计延误的影响。研究时间为2018-2019年，样本为1143家在印尼证券交易所上市的公司。年报的可读性是通过年报文件的大小来衡量的，年报文件的大小越大，年报的可读性就越低。审计延迟是指从会计年度结束时算起，审计报告发布的天数。本研究结果表明，年度报告可读性对审计延迟有负向影响。这意味着年度报告可读性低会影响审计延迟。本研究结果支持代理理论。有迹象表明，管理层操纵年度报告的动机是降低报告的可读性，使审计员在进行审计时不得不小心谨慎，从而使他们在发布审计报告时似乎遇到了延误。Penelitian ini bertujuan untuk menguji pengaruh keterbacaan laporan tahadap审计延迟。周期2018-2019，登干样本sebanyak 1143 perusahaan yang terdtar in Bursa Efek Indonesia。Keterbacaan laporan tahunan diukur dari ukuran file laporan, semakin besar ukuran file laporan tahunan maka semakin rendah tingkat Keterbacaan laporan tahunan。审计延迟diukur dengan jumlah hari penerbitan laporan审计yang dihitung sejak akhir tahun anggaran。Hasil penelitian ini menunjukkan bahwa keterbacaan laporan tahonberpengaruh负面审计延迟。审计延迟。Hasil penelitian ini mendukung teori keagenan。Adanya indikasi motivasi manajemen dalam menanipulasi laporan tahunan dengan mengurangi keterbacaan laporan，成员审计师harus berhati-hati dalam melakukan审计seingingan mengalami keterlambatan dalam mengeluarkan laporan审计。
{"title":"Readability Laporan Tahunan Dan Audit Delay","authors":"Shyntia Alvenia, Annisaa Rahman","doi":"10.21107/infestasi.v18i1.14258","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.14258","url":null,"abstract":"The purpose of this study is to examine the effect of readability of annual reports on audit delays. The research period is 2018-2019, with a sample of 1143 companies listed on the Indonesia Stock Exchange. The readability of the annual report is measured by the size of the report file, where the larger the file size of the annual report, the lower the readability of the annual report. Audit delay is measured by the number of days of issuance of the audit report calculated from the end of the fiscal year. The results of this study indicate that readability of annual report has a negative effect on audit delays. This means that the low readability of the annual report affects audit delays. The results of this study support agency theory. There are indications of management's motivation in manipulating the annual report by reducing the readability of the report, making the auditors have to be careful in conducting audits so that they seem to experience delays in issuing audit reports.Penelitian ini bertujuan untuk menguji pengaruh keterbacaan laporan tahunan terhadap audit delay. Periode penelitian 2018-2019, dengan sampel sebanyak 1143 perusahaan yang terdaftar di Bursa Efek Indonesia. Keterbacaan laporan tahunan diukur dari ukuran file laporan, semakin besar ukuran file laporan tahunan maka semakin rendah tingkat keterbacaan laporan tahunan. Audit delay diukur dengan jumlah hari penerbitan laporan audit yang dihitung sejak akhir tahun anggaran. Hasil penelitian ini menunjukkan bahwa keterbacaan laporan tahunan berpengaruh negatif terhadap audit delay. Rendahnya keterbacaan laporan tahunan mempengaruhi audit delay. Hasil penelitian ini mendukung teori keagenan. Adanya indikasi motivasi manajemen dalam memanipulasi laporan tahunan dengan mengurangi keterbacaan laporan, membuat auditor harus berhati-hati dalam melakukan audit sehingga terkesan mengalami keterlambatan dalam mengeluarkan laporan audit. ","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79487370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-27DOI: 10.21107/infestasi.v18i1.11119
Reza Puji Paramitha, D. P. Sari
{"title":"Pengaruh Persaingan Pasar dan Board Interlock terhadap Agresivitas Pajak Pasca Tax Amnesty","authors":"Reza Puji Paramitha, D. P. Sari","doi":"10.21107/infestasi.v18i1.11119","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.11119","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79789763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-27DOI: 10.21107/infestasi.v18i1.14605
A. Affandi, T. Hakim, Prasetyono Prasetyono
{"title":"Dimensi Fraud Hexagon Dan Spiritualitas Pada Kecurangan Akademik Selama Pembelajaran Daring","authors":"A. Affandi, T. Hakim, Prasetyono Prasetyono","doi":"10.21107/infestasi.v18i1.14605","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.14605","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74642674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-27DOI: 10.21107/infestasi.v18i1.14616
I. Faisol, Emi Rahmawati
{"title":"Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan","authors":"I. Faisol, Emi Rahmawati","doi":"10.21107/infestasi.v18i1.14616","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.14616","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90157197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Sumiyati, Boy Dian Anugra Arisandi, Panggio Restu Wilujeng
The capital markets of the United States and Indonesia experienced stock market crashes in which stock prices fell sharply and several stock indexes were forced to close prematurely. This study aims to determine the effect of economic uncertainty on the market reaction when the COVID-19 outbreak hit Indonesia. This research is a quantitative research with an event study approach. The time period starts from February to March 2020. The data is time series obtained from www.policyuncertainty.com to calculate the Economic Policy Uncertainty (EPU) Index as a measure of the economic uncertainty variable. Meanwhile, stock returns used the closing stock prices of JCI from February to March 2020 to measure volatility. The data were processed using the Unit Root Test- Augmented Dickey-Fuller to test the stationary and the ARCH/GARCH method to test the effect of the variable. The results show that EPU has no effect on stock volatility in Indonesia in the short term, but has an effect in the long term. This research contributes to the development of the event study literature in the behavior of investors in the capital market as a result of unpredictable events. As well as responses to policies formulated by stakeholders to address future economic uncertainties..
{"title":"METODE ARCH/GARCH UNTUK MEMPREDIKSI HUBUNGAN ECONOMIC UNCERTAINTY AKIBAT PANDEMI COVID 19 DAN VOLATILITAS SAHAM","authors":"S. Sumiyati, Boy Dian Anugra Arisandi, Panggio Restu Wilujeng","doi":"10.34208/jba.v24i1.1152","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1152","url":null,"abstract":"The capital markets of the United States and Indonesia experienced stock market crashes in which stock prices fell sharply and several stock indexes were forced to close prematurely. This study aims to determine the effect of economic uncertainty on the market reaction when the COVID-19 outbreak hit Indonesia. This research is a quantitative research with an event study approach. The time period starts from February to March 2020. The data is time series obtained from www.policyuncertainty.com to calculate the Economic Policy Uncertainty (EPU) Index as a measure of the economic uncertainty variable. Meanwhile, stock returns used the closing stock prices of JCI from February to March 2020 to measure volatility. The data were processed using the Unit Root Test- Augmented Dickey-Fuller to test the stationary and the ARCH/GARCH method to test the effect of the variable. The results show that EPU has no effect on stock volatility in Indonesia in the short term, but has an effect in the long term. This research contributes to the development of the event study literature in the behavior of investors in the capital market as a result of unpredictable events. As well as responses to policies formulated by stakeholders to address future economic uncertainties..","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88109530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
As earnings management is management’s opportunistic behavior, board of commissioner is looking for ways to reduce earnings management, whether by increasing director’s moral awareness or monitoring of financial statement. The purpose of this study is to examine effect of moral awareness (disclosing corporate social responsibility) and monitoring (audit firm size, audit industry specialization, audit tenure) on earnings management. Using purposive sampling, this study used 77 samples (231 data) of manufacture companies listed in Indonesia Stock Exchange (BEI) during 2017-2019. Data analysis model used in this study is fixed effect panel multiple regression model. The results show that only corporate social responsibility disclosure which has negative effects on earnings management. It can be implied that moral awareness is more effective to reduce earnings management than monitoring of financial statement.
{"title":"KESADARAN MORAL VS PENGAWASAN: FAKTOR APA YANG DAPAT MENGURANGI MANAJEMEN LABA?","authors":"Nada Yolanda, Astrid Rudyanto","doi":"10.34208/jba.v24i1.1243","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1243","url":null,"abstract":"As earnings management is management’s opportunistic behavior, board of commissioner is looking for ways to reduce earnings management, whether by increasing director’s moral awareness or monitoring of financial statement. The purpose of this study is to examine effect of moral awareness (disclosing corporate social responsibility) and monitoring (audit firm size, audit industry specialization, audit tenure) on earnings management. Using purposive sampling, this study used 77 samples (231 data) of manufacture companies listed in Indonesia Stock Exchange (BEI) during 2017-2019. Data analysis model used in this study is fixed effect panel multiple regression model. The results show that only corporate social responsibility disclosure which has negative effects on earnings management. It can be implied that moral awareness is more effective to reduce earnings management than monitoring of financial statement.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85934461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Budgeting is one of the activities that must be carried out by the organization in order to achieve goals and performance effectiveness. The budget can act as a short-term planning and control tool for the company. However, in practice, managers can prepare a budget according to actual conditions and the best estimates that can be obtained honestly. This can happen when there is a conflict of interest and opportunistic behavior from managers in budgeting that can create budgetary slack. This research is an experimental study to examine and analyze the effect of information asymmetry and ethical work climate on the creation of budgetary slack. This study uses a 2x2 between subject research design with students of the Accounting Department at Widya Mandala Catholic University class 2017, 2018, and 2019 as research participants. The instrument given to the participants was a production task to translate letters into numbers. Testing the hypothesis in this study using the two-ways ANOVA tool. The results of this study indicate that information asymmetry has positive effect on budgetary slack, while the ethical work climate and the interaction between information asymmetry and ethical work climate do not have a significant effect on the creation of budgetary slack.
{"title":"PENGARUH ASIMETRI INFORMASI DAN IKLIM KERJA ETIS TERHADAP BUDGETARY SLACK","authors":"Janet Anneta","doi":"10.34208/jba.v24i1.1147","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1147","url":null,"abstract":"Budgeting is one of the activities that must be carried out by the organization in order to achieve goals and performance effectiveness. The budget can act as a short-term planning and control tool for the company. However, in practice, managers can prepare a budget according to actual conditions and the best estimates that can be obtained honestly. This can happen when there is a conflict of interest and opportunistic behavior from managers in budgeting that can create budgetary slack. This research is an experimental study to examine and analyze the effect of information asymmetry and ethical work climate on the creation of budgetary slack. This study uses a 2x2 between subject research design with students of the Accounting Department at Widya Mandala Catholic University class 2017, 2018, and 2019 as research participants. The instrument given to the participants was a production task to translate letters into numbers. Testing the hypothesis in this study using the two-ways ANOVA tool. The results of this study indicate that information asymmetry has positive effect on budgetary slack, while the ethical work climate and the interaction between information asymmetry and ethical work climate do not have a significant effect on the creation of budgetary slack.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82041976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Technology has become the industry that has the most influence on the national and global economy. Along with the increasing growth of internet users due to the Covid-19 pandemic, has increased the level of competition in the online streaming service industry is getting higher, Furthermore to increase competitive advantage and business continuity, online streaming services need to increase the level of loyalty to subscribe. This study aims to empirically test 1) system quality, perceived value, and brand personality on subscription behavior. 2) system quality and perceived value of user interaction. 3) user interaction on behavior to subscribe. 4) system quality and perceived value towards subscriber behavior through user interaction. The research hypothesis was tested using PLS-SEM to 163 respondents, namely online streaming service customers. The results showed that only system quality could not predict behavior to subscribe directly, while all other variables were able to predict behavioral to subscribe.
{"title":"SYSTEM QUALITY, PERCEIVED VALUE, BRAND PERSONALITY, DAN USER ENGAGEMENT UNTUK MEMPREDIKSI BEHAVIORAL TO SUBSCRIBE PELANGGAN LAYANAN ONLINE STREAMING","authors":"Yohanes Nuhadriel, Keni Keni","doi":"10.34208/jba.v24i1.1143","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1143","url":null,"abstract":"Technology has become the industry that has the most influence on the national and global economy. Along with the increasing growth of internet users due to the Covid-19 pandemic, has increased the level of competition in the online streaming service industry is getting higher, Furthermore to increase competitive advantage and business continuity, online streaming services need to increase the level of loyalty to subscribe. This study aims to empirically test 1) system quality, perceived value, and brand personality on subscription behavior. 2) system quality and perceived value of user interaction. 3) user interaction on behavior to subscribe. 4) system quality and perceived value towards subscriber behavior through user interaction. The research hypothesis was tested using PLS-SEM to 163 respondents, namely online streaming service customers. The results showed that only system quality could not predict behavior to subscribe directly, while all other variables were able to predict behavioral to subscribe.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74846064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to obtain empirical evidence regarding the effect of firm size, industry type, board of commissioner size, institutional ownership, public ownership, and firm growth on the disclosure of corporate social responsibility (CSR). The data used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, from 2018-2020. The method used in determining the sample is purposive sampling with five sample criteria, so that there are 97 companies and 291 data that can be used in this study. This research uses multiple regression method in conducting data analysis. The results of the research stated that the variables of firm size, industry type, and institutional ownership have an influence on CSR disclosure, while the variables of board of commissioner size, public ownership, and company growth have no effect on CSR disclosure. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari ukuran perusahaan, tipe industri, ukuran dewan komisaris, kepemilikan institusional, kepemilikan publik, dan pertumbuhan perusahaan terhadap pengungkapan corporate social responsibility (CSR). Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga tahun yaitu dari 2018-2020. Metode yang digunakan dalam menentukan sampel adalah purposive sampling dengan lima kriteria sampel, sehingga terdapat 97 perusahaan dan 291 data yang dapat digunakan dalam penelitian ini. Penelitian ini menggunakan metode multiple regression dalam melakukan analisis data. Hasil penelitian menyatakan bahwa variabel dari ukuran perusahaan, tipe industri, dan kepemilikan institusional memiliki pengaruh terhadap pengungkapan CSR, sedangkan variabel ukuran dewan komisaris, kepemilikan publik, dan pertumbuhan perusahaan tidak memiliki pengaruh terhadap pengungkapan CSR.
本研究旨在获得企业规模、行业类型、董事会规模、机构所有权、公众所有权和企业成长性对企业社会责任披露影响的实证证据。本研究中使用的数据是2018-2020年在印度尼西亚证券交易所(IDX)上市的三年制造业公司。在确定样本时采用的方法是有目的的抽样，有五个样本标准，因此有97家公司和291个数据可以用于本研究。本研究采用多元回归方法进行数据分析。研究结果表明，公司规模、行业类型和机构所有权等变量对企业社会责任披露有影响，而董事会规模、公众所有权和公司成长性等变量对企业社会责任披露没有影响。penpentitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari ukuran perushaan, type industry, ukuran dewan komisaris, kepemilikan机构，kepemilikan公众，dan pertumbuhan perushaan terhadap pengungkapan corporate social responsibility (CSR)。数据yang digunakan dalam penelitian ini adalah perushaan制造业yang terdata di Bursa Efek印度尼西亚(BEI) selama tiga tahun yaitdari 2018-2020。方法yang digunakan dalam menentukan样品adalah目的取样dengan lima标准样品，seingga terdapat 1997 perushaan dan 291数据yang dapat digunakan dalam penelitian ini。Penelitian ini menggunakan方法多元回归dalam melakan分析数据。Hasil penelitian menyatakan bahwa variabel dari ukuran perushaan, tipe industry, dan kepemilikan机构memoriliki pengaruh terhadap penggkapan CSR, sedangkan variabel ukuran dewan komisaris, kepemilikan public, dan pertumbuhan perushaan memoriliki pengaruh terhadap penggkapan CSR。
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY","authors":"Gadiel Imanuel Santo","doi":"10.34208/jba.v24i1.1166","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1166","url":null,"abstract":"This research aims to obtain empirical evidence regarding the effect of firm size, industry type, board of commissioner size, institutional ownership, public ownership, and firm growth on the disclosure of corporate social responsibility (CSR). The data used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, from 2018-2020. The method used in determining the sample is purposive sampling with five sample criteria, so that there are 97 companies and 291 data that can be used in this study. This research uses multiple regression method in conducting data analysis. The results of the research stated that the variables of firm size, industry type, and institutional ownership have an influence on CSR disclosure, while the variables of board of commissioner size, public ownership, and company growth have no effect on CSR disclosure. \u0000Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari ukuran perusahaan, tipe industri, ukuran dewan komisaris, kepemilikan institusional, kepemilikan publik, dan pertumbuhan perusahaan terhadap pengungkapan corporate social responsibility (CSR). Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga tahun yaitu dari 2018-2020. Metode yang digunakan dalam menentukan sampel adalah purposive sampling dengan lima kriteria sampel, sehingga terdapat 97 perusahaan dan 291 data yang dapat digunakan dalam penelitian ini. Penelitian ini menggunakan metode multiple regression dalam melakukan analisis data. Hasil penelitian menyatakan bahwa variabel dari ukuran perusahaan, tipe industri, dan kepemilikan institusional memiliki pengaruh terhadap pengungkapan CSR, sedangkan variabel ukuran dewan komisaris, kepemilikan publik, dan pertumbuhan perusahaan tidak memiliki pengaruh terhadap pengungkapan CSR.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75520514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting conservatism, investment opportunity set, capital structure, and company size. Meanwhile the dependent variable in this study is earnings quality. The company used in this research manufacturing companies that listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. This research using purposive sampling method where there are 376 company year data. This research using multiple regression method to examine the effect of independent variables and dependent variable earnings quality. The result of this study show that accounting conservatism and company size has an effect on earnings quality. Meanwhile institutional ownership, independent commissioner, investment opportunity set and capital structure has no effect on earnings quality.
{"title":"PENGARUH KONSERVATISME AKUNTANSI, INVESTMENT OPPORTUNITY SET, DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA","authors":"Riztia Maulia, Irwanto Handojo","doi":"10.34208/jba.v24i1.1266","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1266","url":null,"abstract":"This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting conservatism, investment opportunity set, capital structure, and company size. Meanwhile the dependent variable in this study is earnings quality. The company used in this research manufacturing companies that listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. This research using purposive sampling method where there are 376 company year data. This research using multiple regression method to examine the effect of independent variables and dependent variable earnings quality. The result of this study show that accounting conservatism and company size has an effect on earnings quality. Meanwhile institutional ownership, independent commissioner, investment opportunity set and capital structure has no effect on earnings quality.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83916874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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