This study is a conceptual paper that aims to determine the effect of independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements. Previous theoretical studies have shown that the mechanism of good corporate governance, financial distress, and company size can affect the integrity of financial statements. From theoretical discussions and previous research, conclusions are obtained while independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements have a positive effect. This study uses secondary data in the form of annual financial statements of financial sector companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2018. The renewal in this study is the mechanism of good corporate governance that is used in this study only independent commissioners and audit committees. In addition, the year of research and the sample of research to be studied differ from previous studies
This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis.The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.
This research aims to provide empirical evidence in the effect of operating cash flow, leverage, and firm size on earnings persistence. The data used on this research is historical secondary data. The data used in this research were taken from website www.idx.co.id. A population in this research were companies listed on the Indonesia Stock Exchange (IDX) sector food & beverage for the period 2015-2019. Sampling method used is purposive sampling method with a sample of 33 companies. The outcome of this research indicate that operating cash flow & firm size have a positive effect on earning persistence. Meanwhile, leverage does not affect earning persistence.
Purpose: This study aims to empirically examine the effect of ESG disclosure on the performance of companies listed as star companies listing on the ESG market for the 2017-2021 period. Research methodology: The approach method used is a quantitative approach. The analytical method used is descriptive statistical test, classical assumption test and multiple regression analysis test. The sample selection used was porposive sampling with the number of data samples used as many as 30. Results: The results showed that ESG Disclosure had no effect on ROE and ESG Disclosure had a significant negative effect on Tobin's Q. Limitations: A limitation in this study is the variables used only in the scope of performance. financial and research period and the sample used is very limited. Contribution: This research can be used by stakeholders as consideration for making decisions as well as for academics or other researchers as reference material. This research is useful to find out empirically how the effect of ESG disclosure on company performance so that it can have a positive impact on Indonesia's economic growth. Keywords: 1. Disclosure of ESG 2. ROE 3. Tobins
This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report.
The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis.
The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.
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