This study aims to analyze the effect of audit quality and company characteristics on the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The independent variables in this study consist of audit quality, company size, profitability, leverage, and company age, while the dependent variable is income smoothing measured using the Eckel Index. This study employs a quantitative approach with a causal associative research method. The data used are secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 84 companies with a total of 252 observation data. Data analysis was conducted using multiple linear regression through descriptive statistical tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results show that audit quality, company size, profitability, leverage, and company age do not have a significant effect on the practice of income smoothing, either simultaneously or partially. The F-test significance value of 0.457 indicates that all independent variables collectively are unable to explain variations in income smoothing. In addition, the low coefficient of determination indicates that income smoothing practices are influenced by other factors outside the research model. The classical assumption tests demonstrate that the regression model fulfills the assumptions of normality and is free from multicollinearity, heteroscedasticity, and autocorrelation problems.
This study aims to test and analyze the effects of capital structure, audit opinions, and earnings management on firm value, with profitability as a control variable, in companies in the basic materials sector for the period 2020-2024. This is a quantitative study using secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange (BEI) for the period 2020-2024. The population in this study consists of 113 companies, and the sampling technique used the purposive sampling method, the result for sample is 27 companies. The data analysis tools used were Microsoft Excel and Eviews software version 12. The results of the study indicate that (1) The independent variable capital structure, proxied by Debt to Equity Ratio (DER), has a partial effect on firm value. (2) The independent variable audit opinion, proxied by a dummy, has no partial effect on firm value. (3) The independent variable earnings management, proxied by DA, has no partial effect on firm value. (4) The control variable profitability, proxied by Return On Asset (ROA) has no partial effect on firm value
Chatarina Chastika Dewi Lidwina, E. Aprilia· Jurnal Akuntansi Keuangan da...· 0 citations
This study aims to analyze and obtain empirical evidence regarding the influence of Profitability, Fixed Asset Intensity, and Leverage on Tax Management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample selection was carried out using a purposive sampling method, resulting in 44 companies with a total of 220 observation data points during the observation period. The data analysis method used in this study is multiple linear regression analysis with the help of SPSS 29 software. Before testing the hypothesis, the regression model was tested for its feasibility through a series of classical assumption tests. The results of the heteroscedasticity test using the Glejser Test method show that the variables Profitability (Sig. 0.160), Fixed Asset Intensity (Sig. 0.294), and Leverage (Sig. 0.994) have significance values greater than 0.05, indicating that the model is free from heteroscedasticity symptoms. Furthermore, the results of the autocorrelation test using the Durbin-Watson method produced a calculated value of 1.720, which indicates that the regression model is in ideal conditions and meets the requirements of classical assumptions. The implications of this research are expected to contribute to company management in formulating effective tax strategies by considering asset structure and debt ratios. Additionally, the results of this study can serve as evaluation material for tax authorities in tightening tax compliance supervision in the manufacturing sector, as well as serve as an academic reference for future researchers.
Ester Tesalonika Manri, Juaniva Sidharta, Melinda Malau· Journal of Economic and Busi...· 0 citations
This study aims to analyze the effect of dividend policy, profitability, and liquidity on firm value in the manufacturing sector listed on the Indonesia Stock Exchange for the 2020–2024 period. The research method used is a quantitative approach with a causal design. Data were collected from the annual financial reports of 10 selected manufacturing companies in the Industrials sector using a purposive sampling technique. Data analysis was performed using panel data regression with a Fixed Effect Model (FEM). The results show that dividend policy has no significant effect on firm value, profitability has no significant effect on firm value, and liquidity has a negative and significant effect on firm value. The Adjusted R-squared value of 79.81% indicates that the three independent variables are able to explain variations in firm value well. This means that higher company liquidity can actually decrease firm value because it indicates inefficiency in asset management.
D. Ayu, Romansyah Sahabuddin, Nurman et al.· SINOMIKA JOURNAL: Publikasi...· 0 citations
This study aims to examine the effect of profitability, solvency, company size, and liquidity on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Audit delay reflects the timeliness of audited financial reporting, which is crucial for decision-making by investors and stakeholders. This research uses a quantitative approach with a causal associative design. The population consists of manufacturing companies listed on the IDX, and the sample was selected using purposive sampling, resulting in 25 companies with 100 observations. The data used are secondary data obtained from annual financial reports, and the analysis method employed is panel data regression using STATA 17.The results show that, simultaneously, profitability, solvency, company size, and liquidity have a significant effect on audit delay. However, partially, only solvency has a significant positive effect on audit delay, while profitability, company size, and liquidity do not have a significant effect. This indicates that companies with higher levels of debt tend to require longer audit processes due to increased audit complexity and financial risk.In conclusion, audit delay is more influenced by the financial risk of the company, particularly solvency, rather than profitability, company size, or liquidity. This study contributes to the literature by providing empirical evidence on factors affecting audit delay and can be used as a reference for companies, auditors, and investors in improving the timeliness of financial reporting.
Kent Jefferson Hartanto, Nida Putri Rahmayanti, Ros Nirwana· PESHUM : Jurnal Pendidikan,...· 0 citations
This study aims to analyze the effect of liquidity, profitability, and capital structure on firm value with firm size as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The sample was determined using the purposive sampling method with a total of 156 observations. The data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-test, F-test, and Moderated Regression Analysis. The results indicate that profitability has an effect on firm value, while liquidity and capital structure do not affect firm value. In addition, firm size is unable to moderate the relationship between liquidity, profitability, and capital structure and firm value. These findings indicate that investors tend to place greater emphasis on a company’s ability to generate profits when assessing firm value in the sector.
Muhamad Yoga Pratama, Ira Septriana, Enny Susilowati Mardjono et al.· Jurnal Bina Akuntansi· 0 citations
This study aims to analyze the effect of independent commissioners, audit committees, and institutional ownership on stock returns of companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is based on the importance of implementing good corporate governance in enhancing investor confidence and capital market performance, particularly in the context of post-pandemic market dynamics characterized by economic uncertainty and stock price volatility. This study employs a quantitative approach to examine the causal relationship between independent and dependent variables in an objective, systematic, and measurable manner. The data used in this study are secondary data obtained from companies’ financial statements and other relevant officially published sources. The analytical method applied is panel data regression using EViews software, preceded by model selection tests and classical assumption tests to ensure the validity and reliability of the results. The findings indicate that, partially, independent commissioners and institutional ownership do not have a significant effect on stock returns. In contrast, the audit committee shows a significant effect, indicating that the effectiveness of the monitoring function is able to enhance investor confidence in the company.These findings suggest that not all corporate governance mechanisms have a direct impact on stock return movements in the capital market. Therefore, it can be concluded that the audit committee is a key factor influencing stock returns, while independent commissioners and institutional ownership have not demonstrated a significant effect. This study is expected to contribute to companies in improving governance effectiveness and to serve as a reference for investors in evaluating the quality of internal control. Furthermore, future research is recommended to extend the observation period, include additional financial control variables such as ROA, ROE, and dividend policy, and consider external factors such as macroeconomic conditions to obtain more comprehensive and generalizable results.
Pengaruh Komisaris Independen, Komite Audit, Dan Kepemilikan et al.· Jurnal Akuntansi Keuangan da...· 0 citations
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