No abstract

No abstract

The purpose of this study is to understand the impact of dividend policy, debt policy, profitability, and liquidity on the stock price. By using data from 27 annual reports mining companies in Indonesia from 2008 to 2017, we found that the profitability and liquidity affect the stock price. However, dividend policy and debt policy have no effect on the stock price. The result of this study indicated that the dividend policy and debt policy could not be used as the consideration that could affect the stock price. However, the companies and investors could use the profitability and liquidity as the consideration that could affect the stock price. The result of this study can be used by companies to improve the stock price by maintaining a good performance and balancing the proportion current debt with current assets.

Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting. This study used 51 financial reports from fraud companies indicated by the Financial Services Authority and 51 financial reports from other companies in similar industry, listed on the Indonesian Stock Exchange from 2009 to 2018. The proxies of fraud pentagon were tested by using the logistic regression. The results showed that pressure, opportunity and rationalization had significant effects on fraudulent financial reporting. Meanwhile, capability and arrogance have no effect. These results indicate that the existence of pressure and rationalization can lead to financial fraud, but opportunity negatively affect fraudulent financial reporting. The results of this study contribute to the development of accounting science and to provide information on the prevention and detection of fraud in companies.

Audit report lag is an important issue because it can affect the timeliness of accounting information that is used by internal and external users for their decision making. This study aims to examine the influence of profitability, solvency, company size, and the reputation of public accounting firms on the audit report lag. We collected data from 40 Indonesian mining companies annual reports from 2013 to 2017. The hypotheses were tested by using multiple regression analysis. The results show that profitability and company size have significant negative impacts on audit report lag, but solvency and reputation public accounting firm have no effect. The results of this study can be taken into consideration for companies as well as possible so that they can submit financial reports in a timely manner.