Penelitian ini bertujuan untuk menguji efek opini audit dan kepemilikan publik terhadap ketepatan waktu penyampaian laporan keuangan . Penelitian ini adalah penelitian sampel, yakni memasukan 222 perusahaan dari 547 perusahaan sektor manufaktur selama tahun pengamatan 2018-2020. Sampel dipilih dengan teknik purposive sampling. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian menemukan bahwa opini audit berpengaruh meningkatkan ketepatan waktu penyampaian laporan keuangan, khususnya opini audit wajar dengan pengecualian. Kepemilikan publik juga berpengaruh meningkatkan ketepatan waktu penyampaian laporan keuangan. 
Kata kunci:                 Ketepatan waktu penyampaian laporan keuangan, opini audit, kepemilikan publik.

pdf/efek-opini-audit-dan-kepemilikan-publik-terhadap-ketepatan-3lvteebe.pdf

Efek Opini Audit dan Kepemilikan Publik terhadap Ketepatan Waktu Penyampaian Laporan Keuangan.

Penelitian ini bertujuan untuk menguji peran utang dalam memoderasi pengaruh kepemilikan institusional terhadap penjualan kepada pihak berelasi. Penelitian ini adalah penelitian sampel, yakni memasukan 300 perusahaan dari 706 perusahaan sektor manufaktur selama tahun pengamatan 2017-2020. Sampel dipilih dengan teknik kriteria tertentu. Metode analisis yang digunakan adalah moderated regression analysis. Hasil penelitian menemukan bahwa kepemilikan institusional berpengaruh positif signifikan terhadap penjualan kepada pihak berelasi. Utang tidak mampu memoderasi pengaruh kepemilikan institusional terhadap penjualan kepada pihak berelasi. 
Kata kunci: penjualan kepada pihak berelasi, kepemilikan institusional, utang.

pdf/perang-utang-pada-hubungan-kepemilikan-institusional-dengan-we504c99.pdf

Perang Utang pada Hubungan Kepemilikan Institusional dengan Penjualan Pihak Berelasi.

This researcher aims to examine family ownership in companies that have an Initial Public Offering in 2022 on the Indonesian Stock Exchange. This study includes the characteristics of family ownership, the portion of family ownership either directly or indirectly, and the ultimate beneficial owner. This type of research is qualitative. This study observes companies that have Initial Public Offerings on the Indonesia Stock Exchange in 2022, totaling 15 companies. The data used in this study is secondary data, namely in the form of company prospectus reports published on the Indonesia Stock Exchange. The data analysis technique used is descriptive method. The results of this study found that 9 out of 15 companies that had an Initial Public Offering on the Indonesia Stock Exchange in 2022 were owned by families, either directly or indirectly. Ownership by the family, namely having the characteristics of a married couple, and siblings. The portion of family ownership dominates in the 9 companies observed, ownership is owned directly or indirectly through other companies formed. Likewise, the ultimate beneficial owner of the company is dominated by family ownership.

Kajian Kepemilikan Keluarga pada Perusahaan Initial Public Offering Tahun 2022 di Bursa Efek Indonesia

Tujuan penelitian ini untuk menguji kepemilikan asing dan kepemilikan lokal apakah dapat meningkatkan harga saham perusahaan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indoensia (BEI) tahun 2021 s.d 2022 yang telah memenuhi kriteria berjumlah 1.167 perusahaan. Sampel akhir berjumlah 298 perusahaan yang diambil dengan teknik Slovin dan dengan teknik random acak sederhana. Data yang pakai adalah data sekunder berupa publikasi PT. Kustodian Sentral Efek Indonesia (KSEI) berupa data kepemilikan asing, kepemilikan lokal dan harga saham penutupan. Kepemilikan asing diproksikan dengan indikator kepemilikan asing yang dimiliki oleh corporate dan individu. Kepemilikan lokal juga diproksikan dengan indikator kepemilikan lokal yang dimiliki oleh corporate dan individu. Data diolah dengan regresi menggunakan SmartPLS. Hasil penelitian ini menemukan bahwa kepemilikan asing tidak berpengaruh terhadap harga saham. Kepemilikan lokal berpengaruh menurunkan harga saham perusahaan.Kata Kunci: Harga saham; kepemilikan asing, kepemilikan lokal.

Dampak kepemilikan asing dan kepemilikan lokal terhadap harga saham perusahaan

This research was conducted to determine the influence of auditee tenure, reputation KAP, financial distress to companies listed on the Stock Exchange Indonesia for the 2019-2020 period in which economic conditions were hit by the covid-19 pandemic. The population of this research is late companies publication of financial reports as many as 66 populations with a sampling technique using purposive sampling method of 31 samples company. The results of the research processed using the logistic regression method show that the auditee tenure, reputation KAP, and financial distress has no effect on the timeliness of report publication finances that occurred during the covid-19 pandemic.

Ketepatwaktuan Publikasi Laporan Keuangan Selama Masa Pandemi Covid-19: Faktor Audit Tenure, Reputasi KAP, dan Financial Distress

This study aims to examine the effect of the reputation of the public accounting firm and the delay in the independent auditor's report on the timeliness of submitting financial statements. This research is a sample study, which includes 225 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected by simple random sampling technique, the sample size was determined by the slovin formula. The analytical method used is logistic regression. The results of the study found that the reputation of public accounting firms had an effect on increasing the timeliness of submitting financial reports, especially public accounting firms affiliated with the Big 4. The delay in the independent auditor's report also affects the timeliness of the financial report submission, especially the auditor who is not late in submitting the independent auditor's report.

Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

This study aims to examine the role of independent commissioners in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 207 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership had no significant effect on sales to related parties. The independent commissioner moderated the homologizer moderated the influence of institutional ownership on sales to related parties.

Komisaris Independen dalam Memoderasi Kepemilikan Institusional Terhadap Penjualan Pihak Berelasi

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Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

Komisaris Independen dalam Memoderasi Kepemilikan Institusional Terhadap Penjualan Pihak Berelasi

Perang Utang pada Hubungan Kepemilikan Institusional dengan Penjualan Pihak Berelasi.