Financial Reports Of Companies Research Articles

The Influence of Professionalism, Locus of Control, Emotional Intelligence and Professional Ethics on BPR Audit Quality with Ambiguity as a Moderator

As an independent party, auditors have the opportunity to improve the quality and reliability of company financial reports that are used by stakeholders in making decisions. Against this background, incidents relating to the accounting profession from an audit quality perspective are increasing. Incidents often occur with test objects due to the inspector's incompetence. The loss of public trust in the accounting profession is an indication of the loss of AI's strict internal audit concept and a weak governance system. This research aims to determine how professionalism, locus of control, emotional intelligence, and professional ethics influence audit quality. auditors who participated in this research working in BPR Region III in Cirebon, West Java, were used as respondents. The resulting sample consisted of 49 of the 83 research topics selected to represent BPR researchers. The results show problems with normality, multicollinearity, and autocorrelation in the classical assumption test, which consists of normality, multicollinearity, and heteroscedasticity tests using a one-stage multivariate model. The remainder is influenced by other invisible variables, with a total influence of 0.598 or 59.8%.

Analysis of The Determinants on Technology Share Prices Listed on the Indonesian Stock Exchange in the 2018-2022 period

This study aims to examine the effect of The Fed, Inflation and Total Cash Flow on stock prices in the technology sector listed on the Indonesia Stock Exchange for the period 2018-2022. The type of data used in this study is panel data using quantitative methods. The research sample involved six technology companies. Data is collected using company financial reports and macroeconomic data from official sources. The results showed that the Fed and inflation have a negative influence on stock prices. Meanwhile, total cash flow has a positive and significant effect on stock prices.

THE INFLUENCE OF COMPANY SIZE ON AUDIT REPORT LAG IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

A financial report audit has the aim of providing an opinion regarding the fairness and conformity of financial reports with applicable principles. Financial report audits are carried out to provide assurance of the reliability of financial reports. Financial reports are a means of communication and accountability for internal company parties to external parties, especially for companies that go public. Company financial reports contain information that is a tool for stakeholders and users of financial reports in making decisions. To ensure that financial reports are useful in decision making, reliability and timeliness (relevance) are very important. If there is a delay in reporting financial reports, this can affect users of financial reports in making decisions and predictions.

The Effect of Competitive Strategy and Product Quality on Business Performance Study On: Unilever Indonesia Tbk

Currently, in the global market era, many daily necessities are circulating in the world goods market domestic and foreign products. Many companies are developing in Indonesia, both domestic companies and foreign investment companies. One of them is Unilever Indonesia which operates in the primary consumer sector. This research aims to describe efforts to create the influence of competitive strategy and product quality on business performance at Unilever Indonesia Tbk. The urgency of research is to fulfill assignments for the Strategic Management course and as a requirement to take the Final Semester Examination. This research is intended for readers as supporting material for further research in the future and is also useful for writers to develop the process of creating scientific work. This research uses a descriptive quantitative approach method with Explanatory Research research, using annual financial data for the last 3-year period. This method aims to find variable relationships that exist in a community. Using company financial reports to determine the results and influence of competitive strategy and product quality on company sales over several decades and determine the effectiveness of company strategy in the company's business performance. This research was created based on references from several journals by previous researchers with variables that are closely related to the title of the research created by the author.

Detecting Earnings Management And Earnings Manipulation In Indonesia: A Panel Data Analysis

This research aims to measure the quality of profits in non-financial sector companies in Indonesia regarding the extent to which the Company's financial reports are trustworthy to stakeholders. In this research, discretionary accruals are an indicator for measuring earnings manipulation, and non-discretionary accruals are an indicator for measuring earnings management. Secondary data is from annual reports of non-financial sector companies on IDX in 2020-2022. The sample for this research is non-financial sector companies, including the raw materials, manufacturing, and service sectors. Our research uses a modified Jones Model to estimate earnings management and earnings manipulation. The data analysis technique uses panel data regression. The research results show that the value aspect of discretionary accruals significantly influences total accruals. In contrast, the value of non-discretionary accruals does not significantly impact total accruals. This research is expected to help auditors, users of financial reports, and accounting standards bodies identify companies that fraud.

Faktor-Faktor Yang Mempengaruhi Kualitas Audit Perusahaan LQ45

This study examines the factors influencing audit quality, namely firm size, audit rotation, and audit tenure in companies listed in the LQ45 index on the Indonesia Stock Exchange during the period 2020 to 2022. Data were collected from company financial reports and the Indonesia Stock Exchange official website, then analyzed using multiple linear regression. The results indicate that firm size has a positive relationship with audit quality, suggesting that larger companies tend to have better internal controls and risk management. Audit tenure also has a positive relationship with audit quality. Additionally, audit rotation positively influences audit quality, indicating that periodic auditor changes can reduce bias and enhance auditor independence. These findings provide valuable insights for practitioners and regulators in managing relationships with auditors and considering audit rotation policies.

Analysis of Factors That Influence the Quality of Company Financial Reports

This research aims to examine the influence of company scale, ownership composition, and level of market concentration on the quality of financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used comes from the annual financial reports of 120 companies during the 2015-2017 period. The purposive sampling method was used for sample selection. The results of data analysis show that there is a significant correlation between independent variables and the quality of financial reports. The results of the regression test show that company scale, ownership composition, and level of market concentration significantly influence the quality of financial reports. These findings indicate that companies with large size, consolidative ownership structures, and market dominance tend to produce higher quality financial reports. The implications of this research highlight the importance of good information management in a business context, as well as the need for transparency and accountability in corporate financial reporting.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah ( SAK EMKM ) Dalam Penyusunan Laporan Keuangan Pada Bakpia Gading Banyakan Kab. Kediri

Micro, small and medium enterprises (MSMEs) usually carry out financial recording and reporting in a simple manner, which is not in accordance with applicable financial reporting standards. This can mislead users of financial reports. The preparation of financial reports using Financial Accounting Standards (SAK) for MSMEs is expected to provide clear guidelines in recording and presenting MSME financial reports. The aim of this research is to find out how SAK EMKM is applied to company financial reports (Case Study of Bakpia Gading Kediri). This research is a quantitative descriptive research on the application of SAK EMKM to financial reports at Bakpia Gading Kediri with a research time limit of 1 month in January 2022. The data source in this research is primary data obtained from the company directly. Data collection techniques are carried out through interviews and documentation. The data analysis technique in this research is quantitative descriptive. The results of the research show that Bakpia Gading in preparing financial reports has not implemented or used financial reporting guidelines that are in accordance with the applicable SAK EMKM, the company only prepared very simple reports.

THE EFFECT OF LIQUIDITY AND LEVERAGE ON COMPANY VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE

This research aims to examine the effect of liquidity and leverage on firm value with profitability as an intervening variable. The population of this study includes all companies in consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) as many as 84 companies in the 2018- 2022 period.  The research sampling technique was purposive sampling, and 50 companies were obtained with 250 data. The data used in this research is secondary data in the form of company financial reports obtained from the official website www.idx.co.id. The data collection technique used is documentation technique, namely by collecting data from company financial reports that have been officially recorded or published. The analytical method used is multiple linear regression analysis carried out with the help of Jamovi version 2.3.28. Based on the results of data analysis, it is concluded that liquidity has a significant negative effect on profitability, leverage has a significant positive effect on profitability, liquidity has a significant negative effect on firm value, leverage has no effect on firm value, profitability has a significant positive effect on firm value, profitability is able to mediate the effect of liquidity on Firm value and Profitability are not able to mediate the influence of Leverage on Firm value.

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to examine the influence of managerial ownership, institutional ownership, composition of the independent board of commissioners, audit committee and audit quality on earnings management of mining companies listed on the Indonesian Stock Exchange in 2017-2021. Type of quantitative research. The data source is in the form of company financial reports obtained from the website. The data analysis technique uses multiple linear regression analysis. The research results show that institutional ownership and audit committees have no effect on earnings management, while managerial ownership, independent board of commissioners and audit quality have no effect on company earnings management.

MENILAI KINERJA PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGANPADA PT KABELINDO MURNI TBK

This research aims to analyze the financial performance of PT. Kabelindo Murni, Tbk in 2018-2022 uses financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, profitability ratios and profit growth ratios. This research uses a quantitative descriptive method with secondary data in the form of company financial reports and then analyzed. The research results show that the company's performance in 2018-2022 can be seen from the liquidity ratio through the current ratio which is quite good, while through the cash ratio and quick ratio it is quite good. The company's performance in 2018-2022 seen by the solvency ratio, activity ratio, and growth ratio using sales growth can be said to be very good, while seen using the profitability ratio and profit growth ratio, including the net profit growth ratio, it can be said that the company's performance in 2018-2022 is poor. Good.

SOSIALISASI PENYUSUNAN LAPORAN LABA RUGI SEDERHANA BAGI KELOMPOK USAHA MIKRO KECIL DAN MENENGAH PADA UMKM GADING BERSINAR

The profit and loss report is part of a company's financial report produced in an accounting period which describes the elements of the company's income and expenses to produce a net profit (or loss). MSMEs are independent productive economic enterprises, usually carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled or part of directly or indirectly. Business actors in the Gading Shining UMKM are part of the UMKM. The problem faced by MSME actors is related to the inability of MSME actors to prepare profit and loss reports for their businesses. MSME players claim that they do not have knowledge regarding making profit and loss reports. This Community Service activity aims to prepare a simple profit and loss report for Gading Bersinar MSME players so that it can be used to manage and build MSMEs and collaborate with bankers, investors and other business partners. The method developed in this activity involves socializing the preparation of simple profit and loss reports for Gading Bersinar MSMEs. So with this activity regarding the socialization of simple profit and loss reports, it is intended to provide understanding in making simple profit and loss reports for ivory shining MSME players so that they can be directly applied in their businesses.

Examining the Effect of Cash Conversion Cycle on Profitability in PERTAMINA Balikpapan Hospital: Moderating Role of Total Assets

This study analyzes the effect of company size and cash conversion cycle on profitability with firm size as a moderating variable. The cash conversion cycle is the independent variable with company size using total assets as a moderating variable, while the dependent variable is profitability using the net profit margin ratio. The data were obtained from company financial reports taken from interim reports for 2013 - 2022. The sample was determined using purposive sampling, and a sample of 120 was obtained. The analytical method used in this research was panel data regression with the previous moderate regression analysis. Has passed the classical assumption test the hypothesis proposed in this research is that the cash conversion cycle influences profitability by using firm size as a moderating variable. The research results show that net profit margin with company size as a moderating variable has a significant effect. In addition, it was found that ln total assets moderated this relationship. Companies with a larger total asset size show that cash relationship conversion cycles are more significant to profitability than companies with smaller total assets.

THE DETERMINATION ACCOUNTING CONSERVATISM IN THE INDONESIA BANKING SECTORS

This research is a quantitative study that aims to analyze the significant influence of growth opportunities, bonus plans, political costs, tax incentives and CEO pensions on accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Accounting conservatism as the dependent variable. This research uses secondary data in the form of annual reports and company financial reports with a research sample of 43 banking companies. The analytical method used is panel data regression analysis with SPSS version 14 data processing tools. The results of this research prove that (1) growth opportunities do not have a significant effect on accounting conservatism. (2) bonus plans have no significant effect on accounting conservatism. (3) political costs do not have a significant effect on accounting conservatism. (4) tax incentives have a significant effect on accounting conservatism. And (5) CEO retirement has a significant effect on accounting conservatism

The Capital Adequacy, Asset Quality, Management Quality, Earning Quality, and Liquidity Analysis in Indonesia Banking Sectors

Risks likely to arise and hinder profitability can be measured using the CAMELanalysis conducted in this study. CAMEL and profitability are fundamentalaspects that are highlighted to determine the financial performance of banksectors. It can be said that if the profitability value of a business is good, itreflects good financial performance. Increased profitability is the success ofmanagement in managing the risks detected. The specific purpose of this studyis to measure each proxy that represents CAMEL analysis on the profitabilityvalue conveyed by the average return on equity (ROAA) variable in the bankingsector so that bank management can manage risk well and generate highprofits. This research was conducted using quantitative methods and secondarydata in the form of databases, namely company financial report documents andcompany annual reports downloaded through the official website of theIndonesia Stock Exchange and processed using Eviews software. Conventionalbanks listed on the Indonesia Stock Exchange for the period 2020-2022, asmany as 41 banks became the sample of this study. The results showed thatCAR, NPL, BS, and LDR had a significant effect on banking profitability, whileNIM had no significant effect on banking profitability

Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing

It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Indonesia Stock Exchange website for the period 2020 - 2022. In this research it was found that leverage has a significant influence on the company's transfer pricing indications. Meanwhile, foreign share ownership and the number of independent commissioners do not have a significant effect on transfer pricing indications. It is hoped that the results of this research will draw attention to the fact that transfer pricing indications can cause losses for the state. Reducing the amount of tax paid by companies can be done through good financial management, not through tax avoidance.

Stock Return Analysis in The Plantation and Food Crops Sector on The Indonesia Stock Exchange

Financial ratios are fundamental factors as a reference for investors in choosing stocks as their investment instrument. This study aims to determine and examine the effect of the current ratio, debt to equity ratio, return on assets, total asset turnover ratio, sales growth, and price to book value on stock returns. This study also aims to compare and strengthen the results of previous studies. By using a purposive sampling technique, a sample of seven companies in the Plantation and Food Crops sectors were obtained that met the sample criteria. The data used in this study were obtained from the financial reports of companies in the Plantation and Food Crops sub-sector that were listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is quantitative with inferential method. The panel data regression analysis method uses EViews Version 12 with the Common Effects Model regression model to test the hypothesis. The results of the study show that the current ratio, debt to equity ratio, return on assets, total asset turnover ratio, sales growth, and price to book value have no significant effect either partially or simultaneously on stock returns, because they are not the main factors sought by investors in selecting investment targets in the Plantation and Food Crops sectors. Thus, it is suggested that investors analyze other factors both internal and external to the company which are thought to have a significant effect on stock returns.

The Effect of Stock Split on Stock Trading Volume and Stock Returns in Companies Listed on the Indonesia Stock Exchange (IDX) in the Years 2020-2023

This study aims to determine the effect of stock splits on stock trading volume and stock returns in companies listed on the Indonesian stock exchange. The population in this study were 35 companies, 31 of which were used as samples selected by purposive sampling method. The type of data used is secondary data, with the source of company financial report data which includes stock split data, stock trading volume, and stock returns published on the official website of the Indonesian stock exchange. With an observation period of 5 days before and 5 days after the stock split. The data analysis used is a paired sample difference test, namely the Wilcoxon signed rank-test test because the data is not normally distributed. The results showed that stock splits had no significant effect on stock trading volume with a significance value of 0.387> 0.05 while stock splits had a significant effect on stock returns with a significance value of 0.037 <0.05.

Apakah Capital Intensity Meningkatkan Agresivitas Pajak?

This study aims to analyze the effect of capital intensity on tax aggressiveness by using control variables consisting of size, leverage and profitability. The sample is the financial reports of companies in the chemical manufacturing sector listed on the IDX in 2017-2021 using the purposive sampling technique method, obtained 22 chemical companies with 110 observational data for 5 years from 2017-2021. Data collection techniques used are documentation and literature study. Data were analyzed using descriptive statistics and simple linear regression analysis. The results showed that by model fit test (F test) capital intensity and control variables consisting of leverage, size and profitability have an influence on tax aggressiveness. Meanwhile, partially, capital intensity has a negative and significant effect on tax aggressiveness. It can be concluded that the higher the value of capital intensity, the lower the tax aggressiveness. The contribution of this research is as information for companies to be able to take advantage of fiscal as a way to minimize tax costs and is a legal tax planning.

Pengaruh Gender, Locus of Control, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Audit Judgement

An auditor is a profession whose job is to reveal the truth of the information contained in a company's financial reports. Audit judgment is the auditor's decision on an idea, opinion, event, status and others that will influence the audit opinion. This research was conducted with the aim of obtaining empirical evidence regarding Gender, Locus of Control, Task Complexity, and auditor experience in the Application of Audit Judgment. This research uses primary data with a sample of internal auditors representing BPKP DKI Jakarta Province. The sampling technique in this research used convenience sampling with 70 respondents. Hypothesis testing in this research uses Structural Model Partial Least Square (SEM-PLS) using SmartPLS 3.0 software. Based on the results of the analysis in this research, it can be concluded that: (1) gender has a negative effect on audit judgment, (2) locus of control has a positive effect on audit judgment, (3) task complexity has a negative effect on audit judgment, and (4) Auditor Experience has a positive effect on audit judgment.