This study aims to determine and analyze the effect of transparency, oversight, accountability and redesign of the budgeting system either partially or simultaneously on the performance of Public Service Agencies. The population was taken from PPSPM, PPK, Planning/Budget Coordinator, Finance, Academic Section along with Staff and SPI so that the population was 204 people. The sampling technique used is saturated sampling so that the entire population of 204 people is taken as a sample. The analysis technique used is multiple regression with the help of the SPSS application by testing the hypothesis using the t test and F test. The partial results show that the transparency variable has no significant effect on financial performance with a significance value of 0.552. The monitoring variable has a significant effect on financial performance with a significance value of 0.008. The accountability variable has no significant effect on financial performance with a significance value of 0.738. The redesign variable of the budgeting system has a significant effect on financial performance with a significance value of 0.024. Simultaneously the variables of transparency, supervision, accountability and redesign of the budgeting system simultaneously have a significant effect on financial performance with a significance value of 0.000. The conclusion shows that partially only the monitoring and budgeting system redesign variables have an effect on financial performance while simultaneously all independent variables including transparency, supervision, accountability and budgeting system redesign simultaneously have a significant effect on financial performance.
{"title":"Transparansi, Pengawasan, Akuntabilitas, Redesain Sistem Penganggaran dan Kinerja Badan Layanan Umum","authors":"Frisiska Oktarina, Yulia Saftiana, Azwardi Azwardi","doi":"10.33395/owner.v7i4.1677","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1677","url":null,"abstract":"This study aims to determine and analyze the effect of transparency, oversight, accountability and redesign of the budgeting system either partially or simultaneously on the performance of Public Service Agencies. The population was taken from PPSPM, PPK, Planning/Budget Coordinator, Finance, Academic Section along with Staff and SPI so that the population was 204 people. The sampling technique used is saturated sampling so that the entire population of 204 people is taken as a sample. The analysis technique used is multiple regression with the help of the SPSS application by testing the hypothesis using the t test and F test. The partial results show that the transparency variable has no significant effect on financial performance with a significance value of 0.552. The monitoring variable has a significant effect on financial performance with a significance value of 0.008. The accountability variable has no significant effect on financial performance with a significance value of 0.738. The redesign variable of the budgeting system has a significant effect on financial performance with a significance value of 0.024. Simultaneously the variables of transparency, supervision, accountability and redesign of the budgeting system simultaneously have a significant effect on financial performance with a significance value of 0.000. The conclusion shows that partially only the monitoring and budgeting system redesign variables have an effect on financial performance while simultaneously all independent variables including transparency, supervision, accountability and budgeting system redesign simultaneously have a significant effect on financial performance.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406858","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1615
Eny Maryanti, Sarwenda Biduri, Herlinda Maya Kumala Sari
Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.
收入平滑是一种普遍的现象，它被引用为可变性，以减少报告的收入，以降低监管股的市场风险。这种平滑行为的收益被认为是一种合乎逻辑的合理行为，但可能会损害其他当事人。本研究是为了满足独立专员在调节公司规模、盈利能力和财务杠杆对在证券交易所注册的制造公司利润实践的关系中的作用。2016-2021年在印尼证券交易所注册的制造业公司数量，研究样本数量330。本研究采用logistic回归检验方法，SPSS软件。收入收入是用埃克尔指数衡量的。本研究的自变量为公司规模(LN)、总销售额(Total sales)、盈利能力(ROE)、流动性(总资产负债)，以及作为调节变量的独立董事。结果表明，粗心的计量对收入有显著的负向影响，杠杆对收入有显著的正向影响，而盈利能力对收入没有影响。专员强化了公司规模与收入平滑的关系，专员弱化了杠杆收入与收入收入的独立关系。然而，独立专员不能调节职业收入的职业。大型监管机构会更加谨慎，勇于在风险中做出不倾向于实践收入收入的报告。有高利润的Gurrivals认为Tenji practice income是为了提高利润而减少利润，因为Tenji公司是小心翼翼地在煮沸利润和获得kanka Pini lapanananan来做债务的一种做法是去除收入。委员会在监督和控制学校校长方面具有独立的权力，以避免出现违规行为。
{"title":"Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing","authors":"Eny Maryanti, Sarwenda Biduri, Herlinda Maya Kumala Sari","doi":"10.33395/owner.v7i4.1615","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1615","url":null,"abstract":"Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406864","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1662
Dewi Fitri Kusumawati, Linda Ariany Mahastanti
This study aims to determine the effect of Third Party Funds (DPK) and Loan to Deposit Ratio (LDR) on MSME KUR distribution with Non-Performing Loans (NPL) as a moderating variable at BUMN Banks distributing MSME KUR. This study used a purposive sampling method, and 4 BUMN Banks were distributing KUR UMKM that met the sample criteria. This study uses secondary data from annual financial reports of 4 state-owned banks and a web related to people's business loans for 2012 – 2022. The data processing method in this study is panel data regression analysis and Moderated Regression Analysis (MRA) using the Eviews 12 program. Based on the results of the research, it shows that DPK affects the distribution of MSME KUR, LDR has no effect on MSME KUR distribution, NPL affects MSME KUR distribution, NPL weakens the relationship between DPK and MSME KUR distribution, and NPL weakens the LDR relationship with MSME KUR distribution.
{"title":"Pengaruh DPK dan LDR Terhadap Penyaluran KUR UMKM dengan NPL Sebagai Variabel Moderasi","authors":"Dewi Fitri Kusumawati, Linda Ariany Mahastanti","doi":"10.33395/owner.v7i4.1662","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1662","url":null,"abstract":"This study aims to determine the effect of Third Party Funds (DPK) and Loan to Deposit Ratio (LDR) on MSME KUR distribution with Non-Performing Loans (NPL) as a moderating variable at BUMN Banks distributing MSME KUR. This study used a purposive sampling method, and 4 BUMN Banks were distributing KUR UMKM that met the sample criteria. This study uses secondary data from annual financial reports of 4 state-owned banks and a web related to people's business loans for 2012 – 2022. The data processing method in this study is panel data regression analysis and Moderated Regression Analysis (MRA) using the Eviews 12 program. Based on the results of the research, it shows that DPK affects the distribution of MSME KUR, LDR has no effect on MSME KUR distribution, NPL affects MSME KUR distribution, NPL weakens the relationship between DPK and MSME KUR distribution, and NPL weakens the LDR relationship with MSME KUR distribution.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407043","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1702
Alhafizh Afkar Akmal, Tri Utami Lestari
Integrated reporting is still a relatively new problem in the business world, there are not many studies or literature on this topic. Until now, the case study of a single organization has been the most common method of integrated reporting studies. financial and non-financial reports, corporate prospects, governance, and performance are provided through integrated reporting. Integrated reporting is expected to change the emphasis from short-term value created for shareholders to long-term value created for all stakeholders. The purpose of this study is to ascertain how the implementation of integrated reporting is affected by profitability, management ownership, and gender diversity. Real estate and property sector companies listed on the IDX from 2018 to 2021 are the study population. Purposive sampling is the method used with 21 listed companies. Panel data analysis is the analysis method used. According to the findings of this study, the probability value of the effect of profitability on integrated reporting is 0.0028 <0.05 so that profitability has a partial effect on integrated reporting. The probability value on the effect of managerial ownership on integrated reporting is 0.7792 > 0.05, therefore managerial ownership has no effect on integrated reporting partially. The probability value for the effect of gender diversity on integrated reporting is 0.8076 > 0.05, therefore gender diversity has no effect on integrated reporting partially in a sample of real estate and property sector companies listed on the IDX in 2018–2021
{"title":"Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Gender Diversity Terhadap Penerapan Integrated Reporting","authors":"Alhafizh Afkar Akmal, Tri Utami Lestari","doi":"10.33395/owner.v7i4.1702","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1702","url":null,"abstract":"Integrated reporting is still a relatively new problem in the business world, there are not many studies or literature on this topic. Until now, the case study of a single organization has been the most common method of integrated reporting studies. financial and non-financial reports, corporate prospects, governance, and performance are provided through integrated reporting. Integrated reporting is expected to change the emphasis from short-term value created for shareholders to long-term value created for all stakeholders. The purpose of this study is to ascertain how the implementation of integrated reporting is affected by profitability, management ownership, and gender diversity. Real estate and property sector companies listed on the IDX from 2018 to 2021 are the study population. Purposive sampling is the method used with 21 listed companies. Panel data analysis is the analysis method used. According to the findings of this study, the probability value of the effect of profitability on integrated reporting is 0.0028 <0.05 so that profitability has a partial effect on integrated reporting. The probability value on the effect of managerial ownership on integrated reporting is 0.7792 > 0.05, therefore managerial ownership has no effect on integrated reporting partially. The probability value for the effect of gender diversity on integrated reporting is 0.8076 > 0.05, therefore gender diversity has no effect on integrated reporting partially in a sample of real estate and property sector companies listed on the IDX in 2018–2021","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407163","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1696
Kezia Kurniawati Tjandrapurnama, Rachmawati Meita Oktaviani
The company's achievements cannot be separated from synergies and contributions to support the implementation of digitalization in all lines. To help companies measure and improve performance in managing the company's impact on the environment and society, companies need to report sustainability reports. Sustainability Report is a report issued by the company to report the company's performance that focuses on three main aspects, namely economic aspects, environmental aspects and social aspects. Sustainability reports are issued with the aim of sharing the actions and results of corporate social responsibility. This study aims to examine profitability, sales growth, company size, and the board of commissioners that influence the disclosure of sustainability reports in Indonesia. The population in this study was conducted on 11 companies and obtained 55 samples in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2018 - 2022. The data analysis used is Multiple Linear Regression Analysis. The results of this study state that profitability has a negative effect on disclosure of sustainability reports. Company size has a positive effect on disclosure of sustainability reports. Company age has no effect on disclosure of sustainability reports.
{"title":"DETERMINANTS OF SUSTAINABILITY REPORT DISCLOSURE IN INDONESIAN LISTED BANKS","authors":"Kezia Kurniawati Tjandrapurnama, Rachmawati Meita Oktaviani","doi":"10.33395/owner.v7i4.1696","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1696","url":null,"abstract":"The company's achievements cannot be separated from synergies and contributions to support the implementation of digitalization in all lines. To help companies measure and improve performance in managing the company's impact on the environment and society, companies need to report sustainability reports. Sustainability Report is a report issued by the company to report the company's performance that focuses on three main aspects, namely economic aspects, environmental aspects and social aspects. Sustainability reports are issued with the aim of sharing the actions and results of corporate social responsibility. This study aims to examine profitability, sales growth, company size, and the board of commissioners that influence the disclosure of sustainability reports in Indonesia. The population in this study was conducted on 11 companies and obtained 55 samples in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2018 - 2022. The data analysis used is Multiple Linear Regression Analysis. The results of this study state that profitability has a negative effect on disclosure of sustainability reports. Company size has a positive effect on disclosure of sustainability reports. Company age has no effect on disclosure of sustainability reports.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407303","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1663
Desi Ikaputri, Eliza Fatima
Revenue business processes are the primary key for a company to generate profits as a financial performance target. In its implementation, it must be supported by a clear internal audit function and accounting information system with an effective level of control in all business processes to produce accurate and quality data or information, as well as increase the effectiveness of the company's operational activities. However, if these factors do not support it, all personnel will work by habit factor, and management will face the risk of loss. This study aims to analyze the condition of PT X’s internal control and aspect that can be improved in optimizing internal control over the performance and reporting of the company's revenue business processes. The research method used is descriptive qualitative with a case study approach at PT X, a container management company, that previous research on this field of business is still limited. The data sources were derived from observation, a series of interviews with the management, and an analysis of internal documents. The results show that there were weaknesses in the procedures for implementing revenue business processes caused by the absence of adjustments to clear and documented recording procedures, unstructured implementation of control activities, and not being supported by an adequate information system. Therefore, this study provides recommendations for corrective actions to optimize the performance and reporting of the company's revenue business processes.
{"title":"Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa","authors":"Desi Ikaputri, Eliza Fatima","doi":"10.33395/owner.v7i4.1663","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1663","url":null,"abstract":"Revenue business processes are the primary key for a company to generate profits as a financial performance target. In its implementation, it must be supported by a clear internal audit function and accounting information system with an effective level of control in all business processes to produce accurate and quality data or information, as well as increase the effectiveness of the company's operational activities. However, if these factors do not support it, all personnel will work by habit factor, and management will face the risk of loss. This study aims to analyze the condition of PT X’s internal control and aspect that can be improved in optimizing internal control over the performance and reporting of the company's revenue business processes. The research method used is descriptive qualitative with a case study approach at PT X, a container management company, that previous research on this field of business is still limited. The data sources were derived from observation, a series of interviews with the management, and an analysis of internal documents. The results show that there were weaknesses in the procedures for implementing revenue business processes caused by the absence of adjustments to clear and documented recording procedures, unstructured implementation of control activities, and not being supported by an adequate information system. Therefore, this study provides recommendations for corrective actions to optimize the performance and reporting of the company's revenue business processes.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407321","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1704
Maya Mahatma, Yulianti Abbas
Cross-border trade brings new digital taxation issues in Indonesia. There are differences in the tax treatment for permanent establishments and non-permanent establishments for trading through the electronic sistem (PMSE) in Indonesia. This study aims to evaluate the implementation of taxation of foreign electronic sistem operators based on the "Four Maxims" principle. This study uses a case study approach and collects data from interview with tax authorities, the tax consultants from multinational company, and academics. The results of the study show that for Value Added Taxes, there is no need to look at the substance of Permanent Establishment since the current rule applies equally to all Value Added Tax collectors conducting trade through the Electronic Sistem. As for Income Taxes, only those identified as Permanent Establishment is taxable as Domestic Taxpayers. Therefore, for Value Added Taxes, the Principles of Equality and Convenience have been fulfilled, although the principles of legal certainty and efficiency in collections have yet to be fulfilled. As for Income Taxes, the results of this study show that all respondens agreed that the level playing field have yet to be reached, raising the needs for further discussion on OECD proposal of taxing both Permanent Establishment and Non Permanent Establishment.
{"title":"Evaluasi Pemajakan Terhadap Penyelenggara Sistem Elektronik Transaksi Digital yang Berasal dari Luar Negeri","authors":"Maya Mahatma, Yulianti Abbas","doi":"10.33395/owner.v7i4.1704","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1704","url":null,"abstract":"Cross-border trade brings new digital taxation issues in Indonesia. There are differences in the tax treatment for permanent establishments and non-permanent establishments for trading through the electronic sistem (PMSE) in Indonesia. This study aims to evaluate the implementation of taxation of foreign electronic sistem operators based on the \"Four Maxims\" principle. This study uses a case study approach and collects data from interview with tax authorities, the tax consultants from multinational company, and academics. The results of the study show that for Value Added Taxes, there is no need to look at the substance of Permanent Establishment since the current rule applies equally to all Value Added Tax collectors conducting trade through the Electronic Sistem. As for Income Taxes, only those identified as Permanent Establishment is taxable as Domestic Taxpayers. Therefore, for Value Added Taxes, the Principles of Equality and Convenience have been fulfilled, although the principles of legal certainty and efficiency in collections have yet to be fulfilled. As for Income Taxes, the results of this study show that all respondens agreed that the level playing field have yet to be reached, raising the needs for further discussion on OECD proposal of taxing both Permanent Establishment and Non Permanent Establishment.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407488","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 : 2023-07-01DOI: 10.33395/owner.v7i3.1683
Majidah Majidah, Intan Aisah
Companies listed on the Indonesia Stock Exchange are obliged to submit financial statements to the Financial Services Authority (OJK) at any time. However, there are still around 25.1% of companies that do not timely submit their financial statements. This condition results in financial statements losing their relevant meaning because they cannot be utilized by potential investors for decision-making. The study proposes to examine the factors that affect the timeline of financial statement submission. The object of this research is consumer cyclical sector companies for the 2017–2021 period. Based on several criteria in determining the sample, 70 company samples, or 350 data points, were obtained. Analysis of research data using logistic regression panel data using Stata 17. The results showed that corporate governance, CEO tenure, complexity of company operations, and financial difficulties simultaneously affect the timeliness of financial statement submission. Nevertheless, corporate governance, the tenure of the CEO, and the complexity of the company's operations each negatively affect the timeliness of financial statement submission. Corporate governance proxy using the Governance Item Checklist is a novelty of this research. It is recommended that the next researcher conduct research again on the consumer noncyclical sector on the Indonesia Stock Exchange.
{"title":"Faktor Diterminan Penyampaian Laporan Keuangan","authors":"Majidah Majidah, Intan Aisah","doi":"10.33395/owner.v7i3.1683","DOIUrl":"https://doi.org/10.33395/owner.v7i3.1683","url":null,"abstract":"Companies listed on the Indonesia Stock Exchange are obliged to submit financial statements to the Financial Services Authority (OJK) at any time. However, there are still around 25.1% of companies that do not timely submit their financial statements. This condition results in financial statements losing their relevant meaning because they cannot be utilized by potential investors for decision-making. The study proposes to examine the factors that affect the timeline of financial statement submission. The object of this research is consumer cyclical sector companies for the 2017–2021 period. Based on several criteria in determining the sample, 70 company samples, or 350 data points, were obtained. Analysis of research data using logistic regression panel data using Stata 17. The results showed that corporate governance, CEO tenure, complexity of company operations, and financial difficulties simultaneously affect the timeliness of financial statement submission. Nevertheless, corporate governance, the tenure of the CEO, and the complexity of the company's operations each negatively affect the timeliness of financial statement submission. Corporate governance proxy using the Governance Item Checklist is a novelty of this research. It is recommended that the next researcher conduct research again on the consumer noncyclical sector on the Indonesia Stock Exchange.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135265052","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 : 2023-04-01DOI: 10.33395/owner.v7i2.1436
Inneke Nur Vivi, Evi Dwi Kartikasari, Irma Indira
The size of the auditor is also one of the benchmarks of external parties to trust the results of audit opinions. Management within the company's structure is not always the same, there is a change of management that requires the company to create a new management policy, in this case, it is commonly related to the selection of KAP for external auditors. The company’s financial condition becomes the main factor that is highlighted by an auditor in providing audit opinions. Changes in the percentage of ups and downs in financial performance are also important to note by the management of the company so that the audit opinion is good. Previous research conducted by several researchers states that the change of management, the size of public accounting firms, and changes in the percentage of ROA against Auditor Switching there are positive influences and some have negative influences. This type of research is descriptive research with a quantitative approach. The population is 144 companies. A sample of 20 companies, so the sample is 120 data. Sampling method using nonprobability sampling type Purposive sampling. The results of this study are expected to be used by external and internal parties of the company to determine strategies for conducting auditor switching. The difference between this research and previous research is that the researchers conducted research on different years and objects and on different ROA conditions
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