Article Per Year (5 Year)
p-Index From 2020 - 2025
3.684
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IJIBE (International Journal of Islamic Business Ethics) Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Sebatik OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Journal of Information System, Applied, Management, Accounting and Research FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Value: Jurnal Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ekonomi Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Sains
Desyana, Gita
Unknown Affiliation
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : AKUNTANSI DEWANTARA

 1 
Peran Reputasi Kap Memoderasi Pengaruh Komite Audit, Audit Tenure, dan Profitabilitas Terhadap Audit Report Lag Weni, Weni; Desyana, Gita; Muhsin, Muhsin
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17322

Abstract

The purpose of this study was to test and analyze the effect of audit committee, audit tenure and profitability on audit report lag with KAP reputation as moderation. The object of this research is food and beverage subsector companies listed on the IDX for the period 2020-2023. The sampling technique was purposive sampling, 52 samples were obtained. The research method is quantitative with the data analysis techniques used consisting of descriptive analysis, panel data model regression method test, classical assumption test, moderated regression analysis (MRA) test, coefficient of determination test and partial test (T) with the help of EViews 12 software. The variables of this study consist of audit committee, audit tenure, profitability, KAP reputation, and audit report lag. The results showed that the audit committee had a positive effect on audit report lag, audit tenure had no effect on audit report lag, profitability had a positive effect on audit report lag, hood reputation was unable to moderate the relationship between audit committee, audit tenure and profitability on audit report lag.
Co-Authors Afifah, Siti Akwilia, Asteria Aprianto, Ryan Apriliake, Cahaya Ratna Arianto, Muhammad Rivaldi Azzahra, Naila Dea Haritiantari Devi Novianti DIAN KHAIRANI, DIAN Djunita Permata Indah Elok Heniwati Espa, Vitryan Grania Mustika, Ira Gymnastiar, Danar Hamzani, Umiaty Hanifadhila, Yasmin Alya Helisa Noviarty Helmi, Syarif M Hijriah, Amanah Ikhsan, Syarbini Ismadayanti, Jumita Januari, Pamela Tri Juanda Astarani Khristina Yunita Maulania, Maghfira Izzati Maulidia, Rahma Muhsin Muhsin Napiajo Napiajo Nur Azmi, Ika Oktavianty, Neti Permata Indah, Djunita Putri, Oktaviani Putri, Valencia Limarga Rachmania, Dila Arditha Rahmadinia, Putri Rudy Kurniawan Rusliyawati Setyadi Setyadi Sinaga, Agnes Novita Sari Sinaga, Tiur Enjel Susanto, Veronica Nessie Syahrul Tiya Nurfauziah Vitriyan Espa Weni, Weni Wong, Vanessa Wulandari, Laili Fitri Yantiana, Nella