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All Journal Binus Business Review Proceeding of National Conference on Accounting & Finance Aliansi : Jurnal Manajemen dan Bisnis
Laela Lanjarsih
Perbanas Institute
Economics, Econometrics & Finance Social Sciences

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 1 
Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption? Rizal Mawardi; Laela Lanjarsih
Binus Business Review Vol. 11 No. 3 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i3.6338

Abstract

The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatoryIFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence,and monitoring intensity. As a result, these individual differences were likely to be reflected in audit delay infinancial reporting decisions. Using firm data levels between 2008 and 2016 with multivariate regression, theresearch provided empirical evidence supporting the hypothesis that the characteristics of CEO and audit feeswere the determinants of audit delay. There are several findings. First, the financial expertise of the CEO has moresignificant percentages in mandatory IFRS adoption than voluntary IFRS adoption. It is associated with a shorterdelay. Second, having a female CEO and appointing a female and minority CEO will increase the likelihood thatfirms will issue financial reports more timely. Third, higher audit fees in mandatory than voluntary IFRS adoptioncan decrease audit delay.
PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY ASSET, NON-DEBT TAX SHIELD, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Laela Lanjarsih; Inung Wijayanti
Aliansi : Jurnal Manajemen dan Bisnis Vol 13, No 1 (2018): Aliansi : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v13i1.2

Abstract

This study aims to to analyze the influence of profitability, liquidity, tangibility asset, non debt tax shield, and sales growth to structure capital in the food and beverage company enrolled in indonesia stock exchange of 2013-2015.The sample from 12 company using a technique purposive sampling of the total number of 14 the food and beverage company in indonesia stock exchange 2013-2015. Data processing using data method regression panel and model’s estimation used is random effect with a significant degree 5 percent. The results of the study concluded that in partial variable profitability by return on assets (roa) have no influence to structure capital, liquidity significant negative to capital structure, tangibility asset has no influence to structure capital, variable non debt tax shield (ndts) has not been affecting the capital structure, and variable sales growth significant negative to capital structure.
Pengaruh corporate governance sebagai variabel yang memoderasi kinerja profitabilitas bank Taufiq Akbar; Laela Lanjarsih
Proceeding of National Conference on Accounting & Finance Volume 1, 2019
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian kinerja bank sangat penting bagi setiap stakeholder bank. Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris mengenai pengaruh corporate governance dalam memperkuat kinerja bank-bank di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif yaitu dengan melakukan pengukuran data panel bank-bank di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2010 sampai 2017 dengan menggunakan software eviews. Metode pengumpulan sampel dilakukan dengan teknik purposive sampling. Dari total 42 bank yang terdaftar di Bursa Efek Indonesia hanya 27 bank yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa kepemilikan institutsi adalah indikator corporate governance yang memiliki peran dalam mendukung kinerja profitabilitas bank.
Co-Authors Inung Wijayanti Rizal Mawardi Taufiq Akbar