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BUDI HARTONO KUSUMA
Fakultas Ekonomi Universitas Tarumanagara
Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG NOVICE LIANTO; BUDI HARTONO KUSUMA
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.45 KB) | DOI: 10.34208/jba.v12i2.188

Abstract

The aim of this research is to examine the influence of profitability, solvability, firm size, age of the company, and industrial sector on the audit report lag. This research used 28 consumer goods industry companies and 11 multifinance companies listed in Indonesian Stock Exchange, selected using purposive sampling method during 2004 until 2008. The hypothesis proposed were tested by multiple linier regression models. The result shows profitability, solvability, and age of the company have influence on audit report lag. On the other hand, firm size and industrial sector have no influence on audit report lag.
ANALISIS PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP ASET, KEWAJIBAN, DAN EKUITAS BUDI HARTONO KUSUMA; NURAINUN BANGUN
Jurnal Bisnis dan Akuntansi Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.389 KB) | DOI: 10.34208/jba.v13i3.219

Abstract

The study examined the differences of understanding assets, liabilities, and equities concepts among college students majoring in accounting with different educational background. Data were collected by questionnaires distribution to 122 college students majoring in accounting as respondents. One hundred and seven of 122 questionnaires were processing using the Kruskal Wallis H test. The results of this study showed that there are no differences of understanding assets, liabilities, and equities concepts among college students majoring in accounting. Different educational background did not result the differences of understanding assets, liabilities, and equities concepts.
Co-Authors NOVICE LIANTO NURAINUN BANGUN