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ANALISIS PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN, UKURAN KAP, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY Sonia, Novi; Hariani, Lilik Sri; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4255

Abstract

This study aims to determine and analyze the influence of company size, company profit / loss, KAP size, solvency and audit opinion on audit delay on mining companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using a purposive sampling technique totaling 40 companies. Testing of this study uses a classic assumption test and multiple linear regression analysis. The results of this study indicate that the size of the company profit / loss company, KAP size, solvency, and audit opinion simultaneously affect the audit delay . The size of the company affects the audit delay. Profit / loss affects the audit delay company. KAP size does not affect audit delay. Solvency does not affect audit delay. And audit opinion has no effect on audit delay. The R2 test results state that the variables in this study have a 40.2% influence on audit delay. Other recommended variables that can affect audit delay are profitability, company age, liquidity, and auditor turnover.
Strategi Penanggulangan Banjir Oleh Dinas Pekerjaan Umum Dan Penataan Ruang (PUPR) Di Kota Pekanbaru: Dalam Tinjauan Analisis SWOT Sonia, Novi; Ummul Fithriyyah, Mustiqowati
Jurnal Administrasi Publik dan Bisnis Vol 5 No 2 (2023): September
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v5i2.101

Abstract

This study aims to analyze the flood prevention strategy by the Public Works and Spatial Planning (PUPR) Office in Pekanbaru City. The type of research used is descriptive qualitative with analytical techniques. The theory used to achieve the desired target is Rangkuti's theory of SWOT analysis which is to determine strengths, weaknesses, opportunities and threats in looking at internal and external factors in flood control and then create a SWOT matrix based on the results of internal environmental analysis (IFAS) and external environmental analysis (EFAS) so that it can determine the best strategy in the flood management process in Pekanbaru city. From the results of the internal environment analysis (IFAS), the strengths of the strategic factors obtained a total score of -0.62 and their weaknesses with a total score of -0.3. And the results of the analysis of the external environment (EFAS) the opportunity factor obtained a score of -1.14 and a threat with a total score of -0.6. The analysis on the SWOT diagram illustrates that the flood management strategy by the public works and spatial planning department in Pekanbaru City is in the implementation of a weak but very good strategy. This was obtained based on the results of the SWOT analysis diagram coordinates where the X value (-0.3) and Y value (-0.6).