Claim Missing Document
Check
Articles

Found 2 Documents
Search

THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE AND AUDIT OPINION ON AUDIT REPORT LAG REGISTERED IN BANKING COMPANIES FOR THE 2019-2021 PERIOD Suryanti, Dwi; Alliyah, Siti
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22513

Abstract

The interval between the financial report and the audit report is termed "audit report lag," and it measures how long an auditor takes to perform an audit. How long it takes the auditor to analyse the company's financial records may influence several decisions. To be useful, financial reports must be delivered quickly and accurately. This study examines 2019–2021 banking industry audit committee makeup, business size, and audit opinion delay correlations. The independent variables are audit committee, firm size, and audit opinion, and the dependent variable is audit report latency. Population includes all 2019–2021 Indonesia Stock Exchange (BEI) banks and financial institutions. The study used documentation and purposeful sampling to gather data. Data is analysed using multiple linear regression. The study indicated that audit committee, audit opinion, and business scale had small but noticeable negative effects on audit report lag. Audit opinion had a small but significant beneficial effect, while firm size had a huge negative effect.
PENERAPAN KONSELING KELOMPOK UNTUK MENINGKATKAN KETERAMPILAN SOSIAL EMOSIONAL PADA REMAJA AWAL Prasetyoaji, Ari; Sugiarti, Dian; Prasetya, Desta Bagus; Suryanti, Dwi
Jurnal Mahasiswa BK An-Nur : Berbeda, Bermakna, Mulia Vol 12, No 1 (2026) - IN PRESS
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al-Banjari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jmbkan.v12i1.23005

Abstract

This study was motivated by the phenomenon of low social-emotional skills among early adolescent students, which is indicated by difficulties in managing emotions, conflicts with peers, and impulsive behavior in social interactions. These conditions indicate the need for guidance and counseling services that can help students improve their social and emotional maturity. The purpose of this study was to examine the effectiveness of implementing group counseling using the Gestalt approach in improving students’ social-emotional skills. This study employed a quantitative approach with an experimental method using a Posttest Only Control Group Design, involving an experimental group that received treatment and a control group as a comparison that did not receive treatment. The research subjects were selected using a purposive sampling technique from students who had low social-emotional skill scores and were indicated to have unfinished business. Data was collected using a social-emotional skills questionnaire and analyzed using a T-test. The results showed a significant difference between students who received the treatment and those who did not receive the treatment, indicating that group counseling using the Gestalt approach is effective in improving social-emotional skills among early adolescents