Financial Reports Of Companies Research Articles

The influence of tax burden, intangible assets, and foreign ownership on transfer pricing policies

This research aims to determine and empirically test the influence of tax burden, intangible assets and foreign ownership on transfer pricing policies in energy sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018 2022 period. This type of research is descriptive quantitative which uses secondary data sourced from the company's financial reports that have been published by the company on the Indonesia Stock Exchange (BEI). This research consisted of 84 companies and the number of samples used was 9 companies as research objects for five years. The data analysis technique for testing this hypothesis uses E-views 12 software. Panel data regression analysis is used as the mechanism in this research. The research results show that the tax burden has a significant effect on transfer pricing. Meanwhile, intangible assets and foreign ownership do not have a significant effect on transfer pricing. This is because companies can consider tax burdens, intangible assets and foreign ownership in transfer pricing policies

Company clustering based on financial report data using k-means

Stock investment is the act of providing funds or assets to obtain future payments for gifts given. In its application, novice investors often make mistakes, one of which is not knowing the health condition of the company they want to target. By applying the machine learning clustering method based on company financial report data, it was found that 2 clusters were formed. This can show the current condition of the company so that it can be a consideration for investors, such as clusters of companies that have a profit trend that is always stable and increasing, or clusters of companies that are in the process of developing their business and groups of companies that have large amounts of debt from year to year.

The Effect of Company Size and Audit Fee on Audit Quality

There are several factors that can influence audit quality, including company size and audit fees. The aim of this research is to determine the factors related to audit quality in companies on the Indonesia Stock Exchange. The population data used in this research are companies in the property and real estate sector in the 2020-2023 period. This research is quantitative research. The data source used is secondary data in the form of company annual financial reports for the period 2020 to 2023. Sampling was carried out using a purposive sampling method and the data obtained was 10 companies as a sample with 40 observational data. The analytical method used in this research is multiple linear regression analysis. The results of this research show that the influence of company size has a positive effect on audit quality. Likewise, audit fees have a positive effect on audit quality, because the higher the audit provided by the company, the higher the auditor's performance.

Analisis Penerapan Penyajian Laporan Keuangan Berdasarkan SAK ETAP Guna Meningkatkan Nilai Relevansi

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews. The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.

Pengaruh Intellectual Capital dan Hedging Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening

In a modern economy full of knowledge and technological developments, intellectual capital is seen as a source of value creation and sustainable competitive advantage. This research aims to analyze the influence of human capital, capital employed, structural capital and hedging on the value of banking companies in Indonesia with profitability as an intervening variable. This research uses secondary data obtained from company financial reports for 2014- 2021. The analysis technique used is multiple linear regression, path analysis and Sobel test with the help of the Eviews 12 program. The research results show that human capital, capital employed, structural capital have a positive effect on profitability but have no effect on company value. Other results show that hedging has no effect on profitability and company value. Research also shows that profitability is able to mediate the relationship between capital employed and structural capital on company value. However, profitability is not able to mediate the relationship between human capital and hedging on company value. A limitation in this research is that some companies do not include the notional value of derivatives as a hedging measurement in their financial reports.

PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN MANAJERIALTERHADAP MANAJEMEN LABA DIINTERVENING ASIMETRI INFORMASI

Earnings management is an activity carried out by management by interfering in the preparation of a company's financial statements for the benefit of the company or individuals. The practice of earnings management can be detected using the financial performance approach, managerial ownership, and information asymmetry. This study aims to examine the effect of managerial ownership, information asymmetry, and profitability on earnings management carried out by companies. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the expected research results in this study are: (1) Financial performance has a significant effect on earnings management; (2) Managerial ownership does not have a significant effect on earnings management; (3) Financial performance has a significant effect on information asymmetry; (4) Managerial ownership does not have a significant effect on information asymmetry; (5) Information asymmetry has an effect on earnings management; (6) Financial performance has an indirect effect on earnings management practices mediated by information asymmetry; (7) Managerial ownership has an indirect effect on earnings management practices mediated by information asymmetry

Analisis Faktor-Faktor yang Mempengaruhi Audit Delay

Research aims to determine the factors that influence audit delay. The independent variables consist of company size (X1), profitability (X2), solvency (X3), and audit opinion (X4). The dependent variable is audit delay (Y).This sampling method is to use purposive sampling. Based on predetermined criteria, a sample of 13 companies was obtained. This research was conducted over a period of 3 years, so the total sample is 39 companies. The type of data used is secondary data taken from the company's financial reports. The analysis technique used in this research is multiple linear regression using the SPSS 25 program application. The research results show that company size has a positive effect on audit delay, profitability (ROA) has a significant negative effect on audit delay, solvency (DER) has no effect on audit delay, while audit opinion has a significant negative effect on audit delay.

Decoding The Impact: How Corporate Structure And Size Influence Earning Response Coefficient

The purpose of this research is to determine how much influence the capital structure and company size have on the earning response coefficient both size of the company on the earning response coefficient either partially or simultaneously on the Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period of 2020-2022.The research methods used in this research are descriptive methods and associative methods. In this research, the unit of analysis is the Financial Statement Document at the Computer and Device Services Company Financial Report Documents on Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period 2020-2022. The samples in this study were 36 annual financial reports annual. The analysis method uses panel data regression analysis. Based on the results showed that partially there is a significant positive effect of capital structure on earning response coefficient, and partially there is a significant positive effect of capital structure on earnings re capital structure on earning response coefficient, and partially there is a significant positive effect on earning response coefficient. significant effect of company size on earning response coefficient, and simultaneously there is an effect of capital structure and company size on earning response coefficient.

Prospects of Using Information Technologies in the Transformation of National Financial Reporting

This article covers the prospects of applying information technologies in the transformation of national financial reporting, their role and significance, achieving time and labor efficiency in the preparation of financial reports using software products, preventing errors when working with large volumes of data, and completing tasks faster and with higher quality using programs based on information technologies rather than traditional methods. Additionally, the article addresses issues such as creating opportunities for global access to data through the implementation of databases and cloud technologies. Additionally, the article mentions that the creation, presentation, interpretation, and transmission of a company's financial reports using digital technologies become much more efficient and faster. It is also mentioned that the integrity and reliability of a company’s financial reports are enhanced through software created with digital technologies. Additionally, these technologies allow for faster report generation and provide users with wide-ranging opportunities to access the reports from anywhere and make decisions. Additionally, the article discusses issues such as transforming the company’s accounting system based on international financial reporting standards and thereby entering the global market with accurate and reliable information. It is specifically emphasized that the application of international financial reporting standards in the preparation of financial reports, studying their importance and necessity, and researching their theoretical and methodological aspects, provide a priority in attracting users of these financial reports, mainly investors. Additionally, the article highlights that the presentation of transparent and fully disclosed information sets serves as a reliable source.

The Role of Green Intellectual Capital and Busy Director as Moderators of the Influence of Prudence and Audit Tenure on Integrated Reports

Financial reports are financial information of a company in an accounting period that can be used to describe the performance of a company (Kashmir in Gayatri). Financial reports are said to be good if they have integrity over the information contained therein. Along with the convergence of IFRS, the concept of conservatism is now replaced by prudence, what is meant by prudence in IFRS is that revenue recognition may be recognized even though it is still potential, as long as it meets the provisions for revenue recognition but still uses the principle of prudence in its recognition. After SAK adopted IFRS. This study aims to test the effect of Prudence, Audit Tenure on the Integrated Report and examine whether there is a role of Green Intellectual Capital and Busy Director as a moderation of the influence of Prudence, Audit Tenure on the Integrated Report carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports which are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of this study, it shows that prudence has an effect on the integrated report, Audit tenure does not have an effect on the audit report, Green Intellectual capital strengthens the effect of Prudence on the integrated report but busy directors do not strengthen the effect of Prudence on the integrated report. Green Intellectual capital strengthens the effect of Audit Tenure on the integrated report but busy directors do not strengthen the effect of Audit Tenure on the integrated report

The Effect of Company Performance, Company Complexity, Company Size on the Board of Commissioners Structure Moderated by Managerial Ownership

The role of the Board of Commissioners is very important to minimize agency problems so that shareholder wealth maximization can be achieved. Under one board, a number of studies have investigated the effect of the effectiveness of the Board of Directors on their company's performance. In Indonesia, existing research related to the effectiveness of the Board of Commissioners investigates the effectiveness of the Board of Commissioners as one of the determining factors for the possibility of financial distress and investigates effectiveness. This study aims to examine the effect of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners and examine whether there is a role of Managerial Ownership as a moderation in the influence of Company Performance, Company Complexity, Company Size on the Structure of the Board of Commissioners carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2022. The type of data used in this study is secondary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the study, it shows that company performance has a significant effect on the Board of Commissioners Structure, then Company Complexity and Company Size do not have a significant effect on the Board of Commissioners structure. Managerial Ownership strengthens the influence of Company Performance on the Board of Commissioners Structure. Managerial Ownership does not strengthen the influence of Company Complexity and Company Size on the Board of Commissioners Structure.

Peran Prudence dan Komisaris Independen Sebagai Moderasi Pengaruh Intellectual Capital dan Board Diversity Terhadap Green Intellectual Capital

The need to improve the quality of presentation in annual reports is not only in the form of financial information but also non-financial information. This information is expected to increase stakeholder trust and reduce the level of risk and uncertainty faced by investors. The types of information provided by companies in annual reports can be classified into two, namely mandatory information and voluntary information. One of the voluntary information is information about green intellectual capital. This study aims to test the effect of Intellectual Capital, Board of Diversity on Green Intellectual Capital moderated by Prudence and Independent Commissioners. This study took the research population in energy sector companies. The type of data used in this study is primary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Intellectual Capital has a significant effect on Green Intellectual Capital, Board Diversity does not affect Green Intellectual Capital, Independent Commissioners strengthen the influence of Intellectual Capital on Green Intellectual Capital, Prudence strengthens the influence of Intellectual Capital on Green Intellectual Capital. Board Diversity does not strengthen the influence of Intellectual Capital on Green Intellectual Capital, Board Diversity does not strengthen the influence of Intellectual Capital on Green Intellectual Capital.

PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017-2022

This research aims to find out and provide empirical evidence regarding the influence of the audit committee, company size and audit fees on audit quality. The population in this research is manufacturing companies operating in the Food and Beverage Sub Sector Companies Listed on the Indonesian Stock Exchange 2017-2022. the influence is partial or simultaneous. This research uses a quantitative approach and uses associative methods. The samples used were 10 samples of companies which used secondary data obtained from the Company's Financial Reports. The method used is statistical testing which includes logistic regression testing, hypothesis testing and coefficient of determination. The research results show that the audit committee partially has no effect on audit quality using the eviews version 9 and Microsoft Excel applications. The research results show that partially the audit committee has no effect on audit quality, partially company size has no effect on audit quality, partially audit fees have an effect on audit quality, simultaneously, audit committee, company size and audit fees have an effect on audit quality

Pengaruh Growth Opportunities, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Earnings Response Coefficient

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.

The Influence Of Capital Structure And Profitability On Company Value At PT Astra Agro Lestari Tbk

This study investigates how capital structure and profitability influence the value of PT Astra Agro Lestari Tbk. It employs a quantitative approach using numerical data, specifically analyzing the company's financial reports from 2012 to 2021. The findings indicate that capital structure significantly affects the company's value, with a T-test result showing a calculated value of 5.686, which exceeds the t-table value of 1.89458, and a significance level of 0.031 (less than 0.05). Profitability also has a significant impact, with a calculated value of 5.686 surpassing the t-table value of 1.89458 and a significance level of 0.001 (less than 0.05). This suggests that both capital structure and profitability individually affect the company's value. Additionally, when considered together, capital structure and profitability have a combined significant impact on firm value, with a significance level of 0.002 (less than 0.05) and a calculated F-value of 17.413, which is greater than the F-table value of 4.74. This confirms that both factors together significantly influence the company's value

Pengaruh Perputaran Persediaan, Likuiditas dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2028-2022

The aim of this research is to determine the significance of the influence of inventory turnover, liquidity and profitability on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses quantitative data, secondary data sources are company financial report. The number of samples in this research is 21 companies, sampling uses a purposive sampling method. The data collection method used is documentation methods, obtained from the official website www.idx.co.id and the official website of the food and beverage sub-sector company. The data analysis technique used is multiple linear regression analysis. The result of the t test study state that inventory turnover and liquidity has no significant effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, while profitability has a significant negative effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research only uses food and beverage sub-sector companies as the object and uses three variables. Future researchers are expected to expand the research object and add other variables such as currency exchange rates, shipping costs, profit growth, accounts receivable turnover.

Value Creation and Stock Prices: A Case Study of Indonesian Manufacturing Companies

The study aimed to investigate the financial performance with the proxy of economic value added and market value added in influencing the stock price of manufacturing companies from 2014 to 2023. The study used a quantitative approach method. The sampling technique used is a non-probability sampling technique with a sample of 41 companies. The study uses secondary data from company financial reports and other supporting data. The study tested regression data using panel data by conducting the estimation model testing stage for the common, fixed, and random effect models through the Chow and Hausman tests. The model used in this study is a random effect, which is included in the Generalized Least Square (GLS) method in the Eviews12 application. The research findings show that the economic and market value-added variables partially and simultaneously affected stock prices in manufacturing companies from 2014 to 2023.

Pengaruh Stabilitas Keuangan dan Target Keuangan terhadap Kecurangan Laporan Keuangan

This research aims to analyze the effect of financial stability on fraudulent financial reports in food and beverage companies and financial targets on fraudulent financial reports in food and beverage companies listed on the BEI (Indonesian Stock Exchange). This type of research uses quantitative data, secondary data sources in the form of company financial reports. The number of samples for this research was 20 companies, the sample collection technique used a purposive sampling method. The research data collection method uses documentation methods obtained from the official website www.idx.co.id and the official website of food and beverage sub-sector companies. This research is new in the year of research and research objects used. The analysis technique used is multiple regression test, t test, and coefficient of determination test using SPSS software. The research results show that financial stability has no significant effect on fraudulent financial reports in food and beverage companies, and financial targets have a significant effect on fraudulent financial reports in food and beverage companies. The limitation of this research is that it only uses two independent variables and this research uses a small sample size, namely 64 samples. Suggestions for future researchers are that they can add other independent variables that could possibly influence financial report fraud and that future researchers can choose research samples from industrial sectors other than food and beverage.

Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching di Indonesia Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

This research aims to analyze the factors that influence auditor switching in manufacturing companies. This research is quantitative research. The data used is secondary data from manufacturing company financial reports. The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was the purposive sampling method. The total sample for this research is 52 companies from 2017-2021 as the year of observation. The amount of data analyzed was 250 data. The analytical method used in this research is descriptive statistics and logistic regression testing using the SPSS Version 22 program. The results of the research show that audit opinion has an effect on auditor switching. Meanwhile, management changes and KAP size have no effect on auditor switching.

The Role of Capital Structure in Mediating the Effect of Liquidity on Profitability

The objective of this study is to assess the impact of the Current Ratio (CR) on the Net Profit Margin (NPM), with the Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR) serving as intervening variables. This research was conducted due to certain business phenomena that became the focal point of investigation, discrepancies between empirical data and existing theories, and gaps in previous studies that prompted the need for further exploration. This study employs a quantitative research approach, utilizing data collection techniques based on company financial reports through documentation methods. The population of this study comprises all companies listed and consistently included in the Business-27 Index on the Indonesia Stock Exchange (IDX) from 2013 to 2022. A total of 6 companies were selected as samples from the 27 companies available, using purposive sampling methods. Path analysis and the Sobel test were utilized as data analysis techniques in this research. The findings of this study indicate that the CR does not have a significant impact on NPM. However, CR has a negative and significant effect on both DER and DAR. Furthermore, DER and DAR do not have a significant influence on NPM. While DER cannot mediate the relationship between CR and NPM, DAR can mediate this relationship.