The Journal of Accounting and Finance (JAFIN)最新文献

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The Effect of Profitability, Leverage, Firm Size, Firm Reputation and Institutional Ownership on Audit Report Lag 盈利能力、杠杆率、公司规模、公司声誉和机构所有权对审计报告滞后的影响

The Journal of Accounting and Finance (JAFIN) Pub Date : 2020-10-09 DOI: 10.55445/jafin.v1i01.2

Sudradjat Sudradjat, Jouzar Farouq Ishak, Mia Sukmawati, Mutiara Syifa

{"title":"The Effect of Profitability, Leverage, Firm Size, Firm Reputation and Institutional Ownership on Audit Report Lag","authors":"Sudradjat Sudradjat, Jouzar Farouq Ishak, Mia Sukmawati, Mutiara Syifa","doi":"10.55445/jafin.v1i01.2","DOIUrl":"https://doi.org/10.55445/jafin.v1i01.2","url":null,"abstract":"Financial statements are one important instrument in supporting the sustainability of a company, because financial statements have a role in the process of measuring and evaluating the performance of a company. Financial statements must be of high quality before being submitted to users of financial statements because users of financial statement information require reports that are complete, transparent, and presented on time. The financial statements aim to provide information about the company's financial position, performance and cash flow that is beneficial for most users of financial statements in the context of making economic decisions and shows management's responsibility in the use of company resources. The auditor's timeliness in completing the audit report will affect the timeliness of the publication to the public. The length of time (number of days) from the date of closing the book to the date stated on the audit report is called the audit report lag. The purpose of this study was to obtain empirical evidence about the effect of Profitability, Leverage, Firm Size, Firm Reputation and Outsider Ownership influence on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2014-2018. The method used is explanatory research, which explains the position of the variables studied and tests the effect of one or several variables on one or several other variables. The results showed that firm size had a significant negative effect on audit report lag, leverage variable does not have a significant negative effect on audit report lag, profitability has no negative effect on audit report lag, Public Accounting Firm (KAP) has no negative influence on audit report lag and institutional ownership does not have a negative effect on audit report lag.","PeriodicalId":336862,"journal":{"name":"The Journal of Accounting and Finance (JAFIN)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127670554","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Financial Distress Analysis with Springate and Zmijewski Model at PT. Smartfren Telecom, Tbk and PT. Bakrie Telecom.Tbk 基于Springate和Zmijewski模型的Smartfren Telecom、Tbk和PT. Bakrie Telecom财务困境分析。Tbk

The Journal of Accounting and Finance (JAFIN) Pub Date : 2020-10-09 DOI: 10.55445/jafin.v1i01.1

N. Nurlela, Laily Purnama Sari

{"title":"Financial Distress Analysis with Springate and Zmijewski Model at PT. Smartfren Telecom, Tbk and PT. Bakrie Telecom.Tbk","authors":"N. Nurlela, Laily Purnama Sari","doi":"10.55445/jafin.v1i01.1","DOIUrl":"https://doi.org/10.55445/jafin.v1i01.1","url":null,"abstract":"Financial distress is a situation where companies are experiencing financial difficulties that can lead companies to go failed. Springate and Zmijewski models are models that can be used to assess the financial distress in a company. Problems in this research lies in the object of research where PT. Smartfren Telecom, Tbk and PT. Bakrie Telecom, Tbk is a telecommunication company that uses CDMA network. This company suffered losses since 2011 but still able to stand up to now. The purpose of this study to determine financial distress at PT. Smartfren Telecom, Tbk and PT. Bakrie Telecom, Tbk using Springate and Zmijewski models for 6 periods starting from 2011-2016. The type of research data is secondary data that is financial statements of PT. Smartfren and PT. Bakrie Telecom, Tbk. Data collection method is literature study. The method of research analysis is quantitative descriptive method.Based on the results of research by using Springate model, it can be concluded that PT. Smartfren Telecom, Tbk and PT. Bakrie Telecom, Tbk experienced financial distress from 2011-2016. Financial distress caused the company suffered losses from 2011 to 2016. While using the model Zmijewski, PT. Smartfren Telecom, Tbk. experiencing financial distress in 2012 and 2015. While PT. Bakrie Telecom, Tbk. experienced financial distress in 2011. This condition is due to higher operational and non-operating expenses than on sales (overload). The Company has difficulty in controlling operating expenses. In addition, working capital is negative. This is because current assets are lower than current liabilities.","PeriodicalId":336862,"journal":{"name":"The Journal of Accounting and Finance (JAFIN)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127866384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0