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All Journal Indonesian Journal of Accounting and Governance Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Accounting and Governance
Meinarsih, Triana
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016) Meinarsih, Triana; Yusuf, Abdul; Hamzah, Muhammad Zilal
Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December
Publisher : Universitas Agung Podomoro

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

Abstract

Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by Z-Score is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.
The Effect To Accountability on The Effectiveness and Transparency of Financial Reports for the 2019 - 2022 Period (Empirical Study at Lazismu Central Office) Nurma, Eva Septya; Meinarsih, Triana
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i2.243

Abstract

The Influence of Accountability on the Effectiveness and Transparency of Financial Reports for the 2019 – 2022 Period (Empirical Study at the Lazismu Central Office). This research aims to determine the influence of each variable, namely Accountability for Effectiveness and Transparency of Financial Reports. The type and source of data in this research is a quantitative approach with primary data where the data collection method uses a questionnaire method distributed within the Central Amil Zakat Infaq da Shodaqoh Muhammadiyah Institute. The independent variable in this research is Accountability (X1), and the dependent variables are Effectiveness (Y1) and Transparency (Y2). The sample method used was nonprobability sampling, and 70 respondents were obtained. The results of this research are: 1) Accountability of Financial Reports has a significant positive effect on the effectiveness of financial reports, as shown by the results of hypothesis testing which shows a value of 0.876 with a T-Statistics value of 13,661, which means it is calculated to be smaller than T-Statistics. 2) Financial Report Accountability has a significant positive effect on financial report transparency, which is shown by the results of the hypothesis testing carried out, namely showing a result of 0.855 with a T-Statistics value of 17,658, which means it is calculated to be smaller than the T-Statistics.
THE EFFECT OF BANKRUPTCY POSSIBILITY ON AUDIT DELAY AND TIMELINESS: Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016 Meinarsih, Triana; Yusuf, Abdul; Hamzah, Muhammad Zilal
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0zv63t48

Abstract

Audit delay and timeliness are important factors that influence the quality of accounting information interm of relevance. This study provides empirical evidence to answer the question of how bankruptcypossibility impacts on audit delay and timeliness. This research studies manufacturing firms listed inIndonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website ofIDX. This study is a quantitative research that seek to find out relationship between independentvariable and dependent variable. External secondary data used are annual reports accessed from IDXwebsite. Measurement used is Z-Score Altman model prediction, while simple linear regression isemployed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScoreis negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibilityof a company experience bankruptcy and therefore causes audit delay and timeliness.
Co-Authors Muhammad Zilal Hamzah, Muhammad Zilal Nurma, Eva Septya Yusuf, Abdul Yusuf, Abdul