Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JAAF (Journal of Applied Accounting and Finance)

Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi Putri Nurmala; Akhmad Sigit Adiwibowo
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 2 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i2.1308

Abstract

Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings
Financial distress, audit committee, profit and loss, audit delay: An empirical study Putri Nurmala; Rizki Wahyudi
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3797

Abstract

The purpose of this study is to determine whether or not audit delay is caused by financial stress, the audit committee, or the profit and loss of the company. This study also considered a number of independent criteria, such as the severity of the financial situation, participation in the audit committee, and profit and loss. In addition to this, it incorporates the dependent variable known as audit delay. In this work, quantitative descriptive research is used. Secondary data are collected for the purpose of this investigation, and the documentation process serves as the approach for gathering data. This research focused on forty different property and real estate firms that were traded on the Indonesia Stock Exchange between the years 2016 and 2020. According to the conclusions of the research, businesses that experience a rise in profits will have a shorter audit delay, whereas businesses that experience a rise in losses will have a longer audit delay. In the meantime, financial trouble and having an audit committee don't have much to do with audit delay.