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., Triandi
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Analisis Pengaruh Kompleksitas Perusahaan, Profitabilitas dan ukuran Perusahaan terhadap Audit Delay Indiana, Firdha; ., Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.032 KB) | DOI: 10.37641/jiakes.v5i1.11

Abstract

Timeliness in financial reporting is an obligation for companies listed in the Indonesia Stock Exchange to submit periodic financial reports. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time difference between the financial statement date and the date the auditor’s report was signed in the financial statement. The time difference is often called an audit delay or audit report lag. The longer the auditor completes the audit, the longer the delay is. If the audit delay is long, the delay in submitting financial statement to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. According to previous studies, there are many factors affecting audit delay, including company’s complexity, auditor’s opinion, reputation of public accounting firm, solvability or leverage, profitability, and company’s size. This motivates the author to identify what factors affect audit delay and whether the factors known from previous studies remain consistent. This study aims to analyze the effect of company’s complexity, profitability, and company’s size on audit delay in manufacturing companies in Indonesia Stock Exchange in 2012 and 2013. The data sample is taken from 102 companies. The method of analysis used is multiple linear regression analysis, which is preceded by the classical assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The result gathered from the manufacturing companies listed on Indonesia Stock Exchange in 2012 and 2013 show that, in partially conducted tests, company’s complexity has no effect on audit delay. Profitability has an effect on audit delay. Company’s size however, has an effect on audit delay. On the other hand, from simultaneously conducted test, it is known that company’s complexity, profitability, and company’s size have simultaneous effect on audit delay.
Peranan Manufacturing And Accounting Buana System Terhadap Pengendalian Persediaan Barang Jadi Pada PT Cahaya Buana Intitama Gustomi, Eka; ., Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.098 KB) | DOI: 10.37641/jiakes.v2i1.47

Abstract

Inventory is an important part of the company's assets that every day experience changes that require a control system. At manufacturing, inventory control must be carried out effectively and efficiently, so that the company's operations to run optimally. This should be supported by an integrated control system of the manufacturing company. in this era of globalization, all companies in general have used computer-based information systems. The purpose of this study was to evaluate the MABS program as a system of information in controlling inventory of finished goods. Evaluation was conducted to determine whether the program MABS in controlling inventory of finished goods was effective and efficient, and evaluate about the admission procedure and finished goods expenditure. Research by the author is in PT Cahaya Buana Intitama located in Sentul, Bogor. PT Cahaya Buana Intitama a manufacturing company as a manufacturer of furniture products. The results showed that PT Cahaya Buana Intitama MABS program has been implemented effectively and efficiently in controlling inventory of finished goods. It is in view of the admission procedures and expenditures so goes according to pre-defined system, the procedure also pengoperasiaan MABS program has berjlalan optimally. MABS program can also provide complete information, quickly and accurately in accordance with company requirements. This program can also make the company's financial statements. Evaluation results of this research show that there are some things that must be considered by PT Cahaya Buana Intitama, namely the placement of data entry space less effective, it should be placed at the entrance and exit of goods, is not placed on the area, this will result in potential break-out goods in and goods out. Not maximal protection system on the MABS program that will result in the data input errors, and could affect the reporting of finished goods inventory, also can affect the company's financial reporting, then it should be added to the system of protection of the MABS program. Thus can minimize data input errors
Pengaruh Penggunaan E-Procurement Terhadap Efektifitas Dan Efisiensi Pengadaan Barang/Jasa Pada Kantor Layanan Pengadaan Barang/Jasa Pemerintah Kabupaten Bogor Sari, Amalia; ., Triandi
Jurnal Ilmiah Akuntansi Kesatuan Vol 4 No 2 (2016): JIAKES Edisi Agustus 2016
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.838 KB) | DOI: 10.37641/jiakes.v4i2.53

Abstract

Procurement of goods/services is an activity to obtain goods/services by the Ministry/Institution/Regional Working Units/Institutions that started from the process of planning requirements until completion of all activities to obtain goods/services. Procurement of goods/services must be carried out in an efficient, effective, transparent, open, competitive, fair/non-discriminatory and accountable in accordance with the Decree of the President of the Republic of Indonesia Number 70 Year 2012 concerning the second amendment of Presidential Decree Number 54 Year 2010 on the procurement of goods/services of the government. In order to realize this, institutions apply e-procurement. E-procurement is the procurement of goods/services that are implemented using information technology and electronic transactions in accordance with statutory provisions. The purpose of this study was to determine the effect of e-procurement on the effectiveness and efficiency of the procurement of goods/services. Research was conducted at Kantor Layanan Pengadaan Barang/Jasa Pemerintah Kabupaten Bogor located in Nyaman’s Street No. 01 Tengah Cibinong Bogor. It is an organizational unit of the Ministry/Agency/Local Government/Institutions that function at implementing permanent procurement of goods/services, and can work independently or attached to other existing unit. The results showed that there is a positive and significant effect in the use of e-procurement on the effectiveness and efficiency of the procurement of goods/services at Kantor Layanan Pengadaan Barang/Jasa Pemerintah Kabupaten Bogor
The Influence of Profitability, Solvency, Auditor’s Opinion and Reputation to Audit Delay (The Empirial Study of Manufacturing Companies Listed on Indonesia Stock Exchange 2012-2013) ., Triandi; Hadiyanti, Rizki
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.433 KB) | DOI: 10.37641/jiakes.v5i2.83

Abstract

The presentation of financial statements of a go public company towards its concerned parties requires a punctual publishing of financial statements. Punctuality reflects the qualitative characteristics of financial statements reporting according to the accounting principal that is generally used in Indonesia. Such qualitative characteristic is relevant, meaning that the information contained in the financial statements must be able to influence the decision makers, so the reports must be delivered punctually. Relevant has the close connection to timeliness of reporting. Timeliness also related to the time difference between date of financial statements and date of auditor’s report, which indicates the length of time of auditing settlements, or called as audit delay as the dependent variable. This study aims to measure empirically the factors affecting audit delay of the listed manufacturing companies on Indonesia Stock Exchange. They are profitability, solvency, auditor’s opinion and reputation as the independent variables. The samples of this research consist of 147 manufacturing companies in Indonesia Stock Exchange during 2012-2013 and selected by purposive sampling. The data used is secondary data; which are audited financial statements of 147 samples. The data analysis used methods to prove the hypothesis are descriptive statistics, classic assumptions test, multiple regression models, and the determinant coefficient. The study finds that three out of four independent variables influence insignificantly to audit delay; they are profitability, solvency and auditor’s opinion. Only auditor reputation influences audit delay significantly. The simultaneous testing concluded that all independent variables influence the dependent variable significantly.
Co-Authors Eka Gustomi, Eka Hadiyanti, Rizki Indiana, Firdha Sari, Amalia