This study aims to study the phenomenon of audit delay that still Occurs in various companies in Indonesia Stock Exchange, Thus affecting the decision of the users of financial statements. This study secondary uses of data in 2009-2015 from 20 companies selected by purposive sampling method, which is to determine the company as a sample according to research needs. This research found that firm size (X1), leverage (X3), and audit opinion (X5) have the significant effect on the audit delay of the company in Indonesia Stock Exchange. While the variable profitability (X2) and reputation audit (X4) have no significant effect on audit delay in companies listed on Indonesia Stock Exchange. Audit delay (Y) does not affect stock price fluctuations, so it does not have a significant impact on the company's abnormal return (AR) on the Indonesia Stock Exchange.
Penelitian ini bertujuan untuk mempelajari phenomena tentang audit delay yang masih terjadi pada berbagai perusahaan di Bursa Efek Indonesia, sehingga mempengaruhi pengambilan keputusan pihak pengguna laporan keuangan. Penelitian ini menggunakan data sekunder tahun 2009 – 2015 dari 20 perusahaan yang dipilih dengan metode purposive sampling, yaitu menentukan perusahaan sebagai sampel sesuai kebutuhan penelitian. Penelitian ini menemukan bahwa variabel firm size (X1), leverage (X3), dan opini audit (X5) berpengaruh signifikan terhadap audit delay perusahaan di Bursa Efek Indonesia. Sedangkan variabel profitability (X2) dan reputasi audit (X4) berpengaruh tidak signifikan terhadap audit delay perusahaan di Bursa Efek Indonesia. Audit delay (Y) tidak mempengaruhi fluktuasi harga saham, sehingga tidak berdampak signifikan terhadap abnormal return (AR) perusahaan di Bursa Efek Indonesia.
This research aims to analyze the phenomena of the factors affecting the profitability management of state-owned enterprises. The purposive sampling method was used in data collection by selecting seven state-owned enterprises during the last eleven years and using multiple regression analysis techniques. The findings of this study are that subsidy has a negative and significant effect on profitability management, which means that the more it is subsidized, the lower the profitability management indicator will be, mainly because of the decreasing motivation and challenges with profitability orientation. The firm size variable has a negative and significant effect, which means that the larger the company scale, the lower the profitability of management because the task for services requires economic orientation or not financial-based.
This study aims to analyze the factors that affect the performance of State-Owned Enterprises or BUMN. The method of determining the sample using purposive sampling, and analyze the factors that affect the performance of State-Owned Enterprises. Research is finding that the variables that affect significantly the performance of state-owned enterprises are cost leadership, leverage, capital expenditure, growth, real earnings management activities, indicators of performance management, cash flow from operating, liquidity, taxes, size, contribution margin, and revenue. The originality of the research is, is the measurement of the variable cost leadership that is based on elasticity theory, and novelty in the measurement variable indicator of the performance of the management which is based on the criteria of the activity in judging the performance of SOEs. The implication of this research is to make it easier for SOE management to achieve performance targets by taking into account the magnitude of the coefficient of influence of key variables on the performance of SOEs.
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