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All Journal Infestasi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Online Insan Akuntan Accounting and Management Journal Jurnal Ilmu Komputer dan Bisnis Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Science juremi: jurnal riset ekonomi Jurnal Administrasi Kantor Akuntansi'45 EKONOMIKA45 Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat fundamental management journal
CARMEL MEIDEN
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Akuntansi'45

 1 
Study Literatur Review: Faktor-Faktor yang Berpengaruh terhadap Audit Delay Heri Heri; Carmel Meiden
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3463

Abstract

This study aims to analyze what factors can influence the publication of financial reports or what is often called audit delay. The population in this research is Systematic Literature Review (SLR) articles where researchers studied or reviewed 20 (twenty) articles from 200 (two hundred) journals in the Google Scholar database for the year 2020-2023. The concept of this literature review uses the Auditor's Signature Lag and Preliminary Lag. The method used in this research is the literature review method. The literature review method is used to research, review, identify, and interpret all existing research on unique and interesting phenomenon topic areas, with certain relevant research questions. Based on the research results, it shows that there are factors that influence audit delay. So it can be concluded that the audit delay variable is a dependent variable that can be influenced by certain factors.
Kualitas Assurance Statement Pada Laporan Keberlanjutan Perusahaan Perbankan di Indonesia dan Singapura Lianty Susanti; Lina Tania; Hendrikkus Wijaya Komala; Carmel Meiden
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.636

Abstract

Perusahaan dituntut untuk berkontribusi dan berkomitmen dalam pembangunan berkelanjutan tanpa mengurangi kepercayaan dari pemangku kepentigan. Assurance Statement dilihat menjadi alat komunikasi bagi perusahaan dengan stakeholder dalam memberikan penjelasan tentang berbagai hasil pengukuran, perbandingan dan penilaian mengenai kinerja sosial perusahaan. Objek penelitian ini adalah assurance statement periode 2017-2021 milik perusahaan perbankan di Indonesia dan Singapura. Populasi sampling terdiri dari 5(lima) perbankan nasional yaitu PT Bank Rakyat Indonesia (Persero) Tbk (BBBRI); Bank Central Asia Tbk (BBCA); PT Bank CIMB Niaga Tbk (BNGA); Bank Negara Indonesia Tbk (BBNI); Bank Tabungan Negara (Persero) Tbk (BBTN) dan 2 (dua) perbankan Singapore yaitu CITIBANK; The Development Bank of Singapore (DBS). Peneliti mencoba untuk mengambil data dari perusahaan luar negeri untuk melihat hasil yang didapatkan dengan perbandingan antar negara. Metodologi penelitian ini menggunakan content analysis method yaitu dengan menilai laporan berdasarkan kriteria yang telah ditetapkan. Tujuan dari penelitian ini untuk mengetahui kualitas assurance statement yang terdapat pada sustainability reports. Assurance statement yang dilaporkan oleh emiten telah dirangkum dan disajikan menggunakan tabel, berdasarkan hasil dari persentase ketaatan sudah cukup baik dengan assurance provider tertinggi diperloleh oleh Moores Rowland, namun terdapat emiten yang baru melaporkan assurance statement pada periode penelitian, kebaruan dalam penelitian ini adalah peneliti menggunakan sampel perusahaan perbankan dari Singapura.
Faktor-Faktor Yang Mempengaruhi Kualitas Laba Sebuah Studi Kajian Literatur Rommel Togatorop; Carmel Meiden
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2539

Abstract

This research examines the influence audit quality in the context of audit practice. Audit quality plays a crucial role in ensuring the reliability of financial information presented by business entities. Therefore, a profound understanding of the factors influencing audit quality, including auditor competence, time and cost pressure, professional ethical standards, internal supervision and review, as well as regulations and standards, is essential for practitioners, regulators, and relevant stakeholders. This literature study summarizes previous research findings and explores the relationship between these factors and audit quality. The study was conducted by reviewing 13 previous studies related to audit quality, with articles from both within and outside Indonesia published between 2020 and 2023. The results are expected to provide insights into the impact of these factors on transparency and honesty in audited financial reporting, with potential implications for regulatory policies and business practices. The study highlights the importance of mitigating audit quality.
Co-Authors Aldrin Winata Anastasya Arasy Bondan Khoesnadi Celine Alexandra Charen Carolin Chika Sri Mulyati Dika Fuji Okta Dwita Maya Puspitasari Edy Sarwono Effendy, Vicky Gavriel Faith Nangoy Haposan Theodorus Hendrikkus Wijaya Komala Heri Heri Lianty Susanti Lieany Lieany Lina Tania Marcellina Valencia Margaretha Lionardi Matius Abraham Meidy Aurora Carsaria Ni Putu Eka Widiastuti Nishnurtia Razak Novia Angela ODELIA LAURENCIA Prima Apriwenni Rahmat Arafat Nasution Rendi Aprianto Rizka Alfian Rinaldi Roberto Josua F.Hasibuan Rommel Togatorop Sanchian Jennefer Sintong M Harahap Sugi Suhartono Suheriyatmono Tarigan, Arya Gina Theresia Renata Timothy Tanujaya Tri Sudjadmiko Winata Valentina Nusa Daton William Lim Yosef Dema