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Taufiq, Abd. Rohman
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Economics, Econometrics & Finance

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What Are Leverage, Company Size, and Social Disclosure Considered to Reduce Market Response to Earnings Response Coefficient as an Intervening Variable? Taufiq, Abd. Rohman; Oktris, Lin; Saat, Maisarah Mohamed
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p151-157

Abstract

Introduction/Main Objectives: This research examined the influence of leverage, company size andsocial disclosure on the earnings response coefficient as an intervening variable. BackgroundProblems: Research showed that leverage ability, company size, and social disclosure influence theearning response coefficient. Furthermore, the company size variable positively influenced ERC invarious industrial sector companies on the Indonesian Stock Exchange. Research Methods: Thistype of research used quantitative methods. The research data was manufacturing companies thatwere registered with an IPO before 2016 and were still listed on the IDX from 2016 to 2020. Forthis reason, this regression model was suitable for testing and examining the effect of leverage onthe earning response coefficient. Finding/Results: The larger the company size increases the marketresponse because the company was considered capable of providing high returns. The socialdisclosure variable does not influence ERC in various industrial sector companies on the IndonesianStock Exchange. Social disclosure was a principle or reaction carried out by companies toparticipate in community activities in general. This practice causes the company's asset value andprofits low while the debt value and losses were high. Conclusion: High social disclosure wasconsidered to reduce market response. On the other hand, low social disclosure was deemed toincrease market response.
The Auditor Change, Audit Opinion, and Corporate Governance to Reduce Audit Delay: Does Public Accounting Firm Reputation Matter? Taufiq, Abd. Rohman; Murwani, Juli; Srijani, Ninik; Chapuze, Amaury Capdeville; Widura, Wiko
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Objectives: The study aims to find out the effect of auditor turnover, opinion, and corporate governance on audit delay with accounting firm's reputation as a moderation. Method: this type of research is quantitative research. the population in the study was a consumer goods company registered with the idx for the period 2017-2021. Sampling technique using purposive sampling method and obtained data as many as 135 samples. Data analysis techniques use multiple linear regression and moderate regression analysis. Results: The results showed that the change of auditor had no effect on audit delay, while audit opinion and audit committee had a negative and significant effect on audit delay, while the independent board of commissioners had a positive and significant effect on audit delay. The results of this study also showed that accounting firm's reputation was able to positively moderate audit opinions against audit delays, but accounting firm's reputation was unable to moderate the audit committee against audit delays
Co-Authors Chapuze, Amaury Capdeville Juli Murwani Lin Oktris Ninik Srijani, Ninik Saat, Maisarah Mohamed Widura, Wiko