Analysis of Audit Opinion of Financial Statements From State Institutions: Indonesia Empirical Study, Period 2012-2017

Utami, Fransisca Listyaningsih; Putra, Yananto Mihadi; Tanjung, Putri Renalita Sutra; Nugroho, Lucky

doi:10.5430/ijfr.v11n5p150

Cited by 2 publications

(3 citation statements)

References 21 publications

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“…An audit opinion is a disclosure that the financial statements are fair and issued by a certified public accountant (Sumaryati et al, 2021). The more often a company receives an unqualified opinion, the more likely it is that the company has excellent performance (Utami et al, 2020). Consequently, the audit opinion on financial statements is the basis for investor considerations when making investment decisions.…”

Section: Agentmentioning

confidence: 99%

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Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Azizah,

Mappanyukki

2023

Jurnal Akuntansi

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The global proliferation of the Covid-19 pandemic has adversely impacted public health, society, and the economy. To face the pandemic, managers are frequently required to make highly complicated decisions about financial reports. Earnings management occurs when managers modify financial statements for the advantage of stakeholders by evaluating opportunities in certain business activities. This paper investigates the impact of audit opinion and tax incentives on earnings management and leverage as a moderating variable among consumer goods manufacturing companies. A purposive sampling technique was performed to select 15 manufacturers in the consumer goods industry subsector listed on the Indonesia Stock Exchange between 2019 and 2021, which matched the research criteria. This study's findings indicate that audit opinion and tax incentives influence earnings management among consumer goods companies in the COVID-19 pandemic era. Moreover, leverage was a moderating variable for audit opinion and earnings management, but it did not moderate the effect of tax incentives on earnings management.

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Section: Agentmentioning

confidence: 99%

“…Leverage uses borrowed funds to finance a business's fixed assets (Taqi et al, 2020). In other words, leverage is a tool for measuring the amount of debt a firm has to finance its assets (Utami et al, 2020). Leverage significantly negatively impacts a company's performance (Chen, 2020).…”

Section: Figure 3 Forms Of Tax Incentivesmentioning

confidence: 99%

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Azizah,

Mappanyukki

2023

Jurnal Akuntansi

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“…Menurut F. L. Utami et al (2020) dan dalam penelitiannya menyatakan bahwa rasio profitabilitas berpengaruh terhadap ketepatan waktu pelaporan keuangan. Menurutnya, profitabilitas adalah rasio untuk mengukur kemampuan perusahaan dalam menghasilkan laba selama periode tertentu.…”

Section: Pendahuluanunclassified

Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan

Putri,

Nugroho

2023

arbitrase

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This study examines the factors that potentially affect the timeliness of financial reporting. These factors include profitability, leverage, liquidity, and company size. The population in this study are cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Quantitative research is used as a research design, and purposive sampling is used as a sampling method in this study. The total sample in this study was 60 companies from 122 companies that met the criteria, so 300 observation data were obtained. The data used is secondary data, and the data analysis technique to test the hypothesis in this study is the logistic regression analysis method. Based on the results of the study shows that simultaneously, profitability, leverage, liquidity, and company size affect the timeliness of financial reporting. Partially, profitability and leverage positively and significantly affect the timeliness of financial reporting. While liquidity and company size partially have an insignificant effect on the timeliness of financial reporting. The implication of this research is to provide information and add to the scientific repertoire for practitioners and academics related to the timeliness of financial reporting. The novelty of this research is related to the potential factors on the timeliness of financial reporting from cyclical consumer companies listed on the IDX in the 2017-2021 period

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Analysis of Audit Opinion of Financial Statements From State Institutions: Indonesia Empirical Study, Period 2012-2017

Cited by 2 publications

References 21 publications

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Earnings Management Factors In The Consumer Goods Industry During The Covid-19 Pandemic

Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan

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