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All Journal Jurnal Ekonomi Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis
Syafrizal Syafrizal
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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Ownership Structures Badan Usaha Milik Negara : Internet Financial Reporting Shinta Ningtiyas Nazar; Syafrizal Syafrizal
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.237 KB) | DOI: 10.35143/jakb.v12i2.3352

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ownership Structures berupa Public Ownership, State Ownership, Outside Ownership, dan Foreign Ownership terhadap Internet Financial Reporting (IFR) pada 19 perusahaan Badan Usaha Milik Negara (BUMN) dan terdaftar di Bursa Efek Indonesia periode 2014-2018. Peneliti menambahkan variabel kontrol yaitu opini audit, profitabilitas, ukuran perusahaan, jenis industri dan umur listing pada penelitian ini. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Pengujian hipotesis (t-hitung; sig) menunjukkan bahwa State Ownership (-2,611; 0,011), Public Ownership (-3,296;0,011) memiliki pengaruh negatif signifikan terhadap Internet Financial Reporting sementara Outside Ownership (0,461:0,646) dan Foreign Ownership (-0,837;0,405) tidak berpengaruh terhadap Internet Financial Reporting, hanya profitabilitas (2,303;0,024) memiliki pengaruh positif signifikan terhadap IFR, variabel control lainnya tidak berpengaruh. Hasil menunjukkan R square sebesar 25,4%, dan anova (F-hitung; sig), (3,063;0,003). Kata kunci: Public Ownership, State Ownership, Outside Ownership, Foreign Ownership, Internet Financial Reporting, BUMN
Apakah Kepemilikan Publik dan Kontinjensi Berpengaruh terhadap Audit Report Lag dengan Reputasi KAP sebagai Pemoderasi? Iyun Yusnita; Shinta Ningtiyas Nazar; Syafrizal Syafrizal
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2435

Abstract

This study aims to analyze the effect of public ownership and contingencies on audit report lag with KAP's reputation as moderating. This research uses associative quantitative research, where there is a relationship between 2 (two) or more variables. The type of data used is Panel Data, where the data consists of many years of research and consists of many companies. The data used is secondary data derived from the entity's annual report taken from the official website of the Indonesia Stock Exchange (IDX) and IDN Financials. The research population is the Non-Cyclical Consumer sector company for the 2016-2019 period with a total sample of 30 companies (Purposive Sampling Method). A total of 120 observational data were processed through the Eviews 9 application with the stages of Descriptive Statistics Test, Regression Model Test, Classical Assumption Test, Panel Data Regression Test and Hypothesis Testing. The results showed that the public ownership variable had no effect on audit report lag, contingency variables had no effect on audit report lag, the KAP reputation variable could not moderate the effect of public ownership and contingency effects on audit report lag.
Co-Authors Iyun Yusnita Shinta Ningtiyas Nazar