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All Journal Jurnal Manajemen Dan Akuntansi Medan Accounting Research Journal
Ikhram, Faisal
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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THE INFLUENCE OF COMPANY SIZE ON AUDIT REPORT LAG IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Kibet Lesmana, Kusnadi; Ikhram, Faisal; Bahtera Syah, Zhillan
Accounting Research Journal Vol. 2 No. 2 (2024): Maret
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i2.768

Abstract

A financial report audit has the aim of providing an opinion regarding the fairness and conformity of financial reports with applicable principles. Financial report audits are carried out to provide assurance of the reliability of financial reports. Financial reports are a means of communication and accountability for internal company parties to external parties, especially for companies that go public. Company financial reports contain information that is a tool for stakeholders and users of financial reports in making decisions. To ensure that financial reports are useful in decision making, reliability and timeliness (relevance) are very important. If there is a delay in reporting financial reports, this can affect users of financial reports in making decisions and predictions.
KAJIAN PEMODELAN TEKNOLOGI INFORMASI BERBASIS TOGAF DAN ERP DI PERGURUAN TINGGI MENUJU UNIVERSITAS KEDIRGANTARAAN KELAS DUNIA : STUDI KASUS DI UNIVERSITAS NURTANIO BANDUNG Wibisono, Gunawan; Ikhram, Faisal
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5707

Abstract

Universitas Nurtanio adalah Perguruan Tinggi yang bercirikan Kedirgantaraan yang eksis sampai saat ini dan harus terus mengikuti perkembangan teknologi agar dapat melaksanakan Pendidikan Tinggi dengan kinerja tinggi dan dapat memberi pelayanan yang cepat serta dapat mempertahankan dan meningkatkan aktreditasi. Visi dari Universitas Nurtanio salah satunya adalah menjadi Universitas Kedirgantaraan kelas dunia (World Class Aerospace University) harus berbenah diri secara konsisten dan terukur mengejar ketinggalan dalam pengembang Perguruan Tinggi agar dapat mencapai visi tersebut. Perkembangan sistem pendidikan khususnya Pendidikan Tinggi di era digital membutuhkan transformasi sistem dari sistem tradisional ke sistem digital yang dapat menjadikannya suatu Perguruan Tinggi jauh lebih maju dan berkembang menghadapi tantangan akan kebutuhan pendidikan. Pengimplementasian sistem informasi sebagai perwujudan digitalisasi merupakan suatu keharusan agar transformasi yang diharapkan dapat terwujud karena sistem informasi dapat merubah budaya kerja dari yang bersifat tradisional ke sistem yang serba otomatis, teratur dan sistematis sesuai aturan serta dapat meningkatkan kinerja menjadi sangat tinggi. Ini merupakan tuntutan era yang apabila tidak segera diikuti akan menjadikan Perguruan Tinggi tertinggal dan dapat menjadi tidak terakriditasi. Sistem informatika akan menselaraskan unit-unit kerja dengan mengintegrasikan sistem data. Dengan menggunakan sinergi antara pemodelan berbasis ERP (Enterprise Resource Planning) yang mampu mendukung proses integrasi, otomatisasi dan optimasi sistem melalui model aplikasi sistem dengan metode framework TOGAF.
THE INFLUENCE OF COMPANY SIZE ON AUDIT REPORT LAG IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Kibet Lesmana, Kusnadi; Ikhram, Faisal; Bahtera Syah, Zhillan
Accounting Research Journal Vol. 2 No. 2 (2024): Accounting Research Journal (March 2024 - Aug 2024)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v2i2.768

Abstract

A financial report audit has the aim of providing an opinion regarding the fairness and conformity of financial reports with applicable principles. Financial report audits are carried out to provide assurance of the reliability of financial reports. Financial reports are a means of communication and accountability for internal company parties to external parties, especially for companies that go public. Company financial reports contain information that is a tool for stakeholders and users of financial reports in making decisions. To ensure that financial reports are useful in decision making, reliability and timeliness (relevance) are very important. If there is a delay in reporting financial reports, this can affect users of financial reports in making decisions and predictions.
Co-Authors Bahtera Syah, Zhillan Gunawan Wibisono Kibet Lesmana, Kusnadi