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All Journal E-Jurnal Manajemen Trisakti School of Management (TSM) PUBLICA: Jurnal Pengabdian Masyarakat
HERY GUNAWAN
Trisakti School of Management
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH TAX AVOIDANCE DAN MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP AUDIT REPORT LAG CHRISTIAN SHANDY PUTRA S.; HERY GUNAWAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i2.3467

Abstract

The purpose of this research is to obtain the empirical evidence about the effect of the tax avoidance, audit committee size, audit committee expertise, audit committee diligence, board size, board independence, and board diligence as an independent variable that take refer to audit report lag as a dependent variable. The population of this research are manufacturing companies that listed in the Indonesia Stock Exchange (BEI) from 2021 to 2023. The sample used for this research consist of 81 companies, the selection process of these sample used the purposive sampling method with 243 total data and the data analysis method in this research using multiple regression analysis. The result in this research indicates that board size have a significant effect to audit report lag. Meanwhile tax avoidance, audit committee size, audit committee expertise, audit committee diligence, board independence, and board diligence didn’t have a significant effect to audit report lag.
Transformasi Kompetensi Akuntansi Melalui Pelatihan Laporan Arus Kas Cleophila M.G.T.S.; Haryo Suparmun; Hery Gunawan; Aan Marlinah; Dicky Supriatna
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): PUBLICA: Jurnal Pengabdian Kepada Masyarakat Desember 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v3i1.56

Abstract

Pelaporan arus kas merupakan salah satu elemen krusial dalam laporan keuangan yang mencerminkan kesehatan finansial suatu perusahaan. PT Anugrah Argon Medica, melalui kerja sama dengan Trisakti School of Management, mengadakan pelatihan terstruktur untuk meningkatkan pemahaman karyawan dalam menyusun laporan arus kas. Pelatihan ini mencakup tiga komponen utama: aktivitas operasi, investasi, dan pendanaan. Dalam kegiatan pelatihan menunjukkan peningkatan pemahaman partisipan dengan pertanyaan yang cukup kompleks dan bervariatif. Tantangan dalam memahami metode langsung dan tidak langsung serta kompleksitas transaksi diatasi melalui studi kasus praktis dan sesi interaktif. Pelatihan ini tidak hanya meningkatkan kemampuan teknis tetapi juga membangun budaya pembelajaran yang berkelanjutan. Hasil pelatihan menegaskan pentingnya pengelolaan arus kas dalam mendukung keputusan strategis perusahaan dan mendorong pertumbuhan jangka panjang.
PENGARUH KARAKTERISTIK AUDIT COMMITTEE DAN BOARD OF COMMISSIONERS TERHADAP AUDIT REPORT LAG VAMELA PURNAMA; HERY GUNAWAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i3.2776

Abstract

This research was created to examine internal factors within a company that can influence audit report lag. The factors used in this research are: Audit Committee Size, Audit Committee Expertise, Audit Committee Diligence, Board Size, Board Independence, Board Diligence, and Profitability. In this research, the data population was taken from manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 - 2022. The manufacturing companies used are included in the Consumer Cyclicals and Consumer Non-cyclicals sectors. This research uses a purposive sampling method with a total final sample selected of 182 companies and 546 data that meet the criteria that have been studied using multiple linear regression. The results of the research show that Audit Committee Size, Audit Committee Diligence have no influence on Audit Report Lag. However, on the other hand, the Audit Committee Expertise, Board Size, Board Independence, Board Diligence, and Profitability have an influence on Audit Report Lag.
PENGARUH INDUSTRY-SPECIALIST AUDITOR DAN FAKTOR LAINNYA TERHADAP AUDIT REPORT LAG MARSELLA DITTA; HERY GUNAWAN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 1 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i1.3339

Abstract

This study aims to provide empirical evidence on the influence on industry-specialist auditors and other factors on audit report lag. The research analyzes the effects of audit committee size, audit committee expertise, audit committee meetings, industry-specialist auditors, auditor reputation, firm size, profitability, and solvency on audit report lag. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The sampling method used is purposive sampling, resulting in 109 manufacturing companies that meet the criteria, with a total of 327 data points utilized in the analysis. This study employs multiple regression analysis to examine the research variables. The findings reveal that audit committee expertise, auditor reputation, and profitability have an influence on audit report lag. In contrast, audit committee size, audit committee meetings, industry-specialist auditor, firm size, and solvency do not have effect on audit report lag.
Co-Authors AAN MARLINAH CHRISTIAN SHANDY PUTRA S. Cleophila M.G.T.S. HARYO SUPARMUN MARSELLA DITTA SUPRIATNA, DICKY VAMELA PURNAMA