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Determinan Keterlambatan Pelaporan Audit Pada Perusahaan Yang Melakukan IPO (Initial Public Offerings) Yofhi Septian Panglipurningrum; T. Husain
ProBank Vol 6, No 1 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v6i1.846

Abstract

Keterlambatan pelaporan audit menjadi persoalan penting bagi investor. Perusahaan-perusahaan yang melakukan Initial Public Offerings (IPO) di tahun 2019 memiliki tantangan tersendiri dalam kinerja perusahaannya apakah akan memperpanjang, tetap atau bahkan justru justru dapat memperpendek Audit Delay. Penelitian ini bertujuan untuk menguji kembali determinan Profitabilitas, Opini Audit dan Ukuran Kantor Akuntan Publik (KAP) dalam pengaruhnya terhadap Audit Delay. Jenis penelitian kausalitas mendasari penelitian ini dengan pendekatan kuantitatif. Sampel akhir penelitian ditetapkan sebanyak 53 perusahaan. Metode analisis data menggunakan analisis multivariat dengan regresi linier berganda. Hasil penelitian menghasilkan rata-rata Audit Delay selama 104,49 hari walaupun adanya penundaan 2 bulan akibat pandemi COVID-19. Audit Delay tidak dipengaruhi oleh determinan Profitabilitas, Opini Audit dan Ukuran KAP
ANALISIS DETERMINAN FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT PENGGUNAAN SOFTWARE AUDIT T Husain
Jurnal Ilmiah Matrik Vol 19 No 2 (2017): Jurnal Ilmiah Matrik
Publisher : Direktorat Riset dan Pengabdian Pada Masyarakat (DRPM) Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.93 KB) | DOI: 10.33557/jurnalmatrik.v19i2.381

Abstract

This research aim to analyze determinant factors influence of intetion to audit software usage i.e. perceived benefits, adoption risk, organizational readiness and external pressure with technologi model acceptance (TAM) which is constucted by adding demographic characteristics factor i.e. age, expertise, and past adoption experience as a moderationg variable.The population in this research are individuals who work as auditors and dwelling place on district of DKI Jakarta. Sampling technique using purposive method, with sample quotation of 115 respondents. The data analysis method using moderated structural equation modeling (MSEM) techniques, with the validity testing and instrument reliability, goodness-of-fit model and hypothesis testing. The results of this research showed that 79,13% have using audit software. Intention to audit software is only influenced by the organizational readiness factors whereas the perceived benefits, adoption risk and external pressure have no significant effect. Overall, demographic characteristics had no moderate impacts of perceived benefits and adoption risk toward intention to audit software.
Praktik Manajemen Laba: Studi Komparasi pada Perusahaan-Perusahaan yang Melakukan IPO Tahun 2012-2016 T Husain; Ade Elza Surachman
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.938 KB) | DOI: 10.33557/mbia.v16i1.61

Abstract

This research was aimed to obtain empirical evidence about the practice of earnings management between companies in manufacturing industry and financial sectors listed in Indonesian Stock Exchange. This study adopted measurement of earnings management based on conditional revenue model approach. The population in this research was 41 manufacturing companies and financial sectors listed in Indonesian Stock Exchange to conduct an initial public offerings (IPO) in 2012-2016. The sampling technique was purposive method. The sample in this research establishment was 16 manufacturing industry and 22 financial sectors companies. The data analysis method using independent-samples t test, did the normality and homogenity test previously and hypothesis testing with mann-whitney test approach. The hypothesis testing results indicated that there is no significant difference between manufacturing industry and financial sectors who conduct an IPO in 2012-2016 to the practice of earnings management.
Frekuensi Pertemuan Dewan Komisaris dan Komite Audit Terhadap Manajemen Laba Dengan Pendekatan Non-Discreationary Accruals Siti Wafiqoh Maulidiyyah Nurul Ichsany; T. Husain
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.451 KB) | DOI: 10.33557/mbia.v17i2.343

Abstract

This research aim to obtain empirical evidence about the practice of earnings management in use of corporate governance mechanism which consists of the frequency of board and audit committees meeting. This study uses measurements of earnings management with the non-discreationary accruals (NDA) approach introduced by Jones. The population of this study is sub-sectors companies in the construction and building in 2010-2016. The sampling technique uses a purposive method. The method of data analysis uses multiple regression analysis, the classical assumption test previously and followed by hypothesis testing. The results of this research indicate that the frequency of board meetings does not significantly influence on the earnings management, while the frequency of audit committee meetings has a negative effect on the earnings management.
Ketahanan Perekonomian Desa Eko Wisata, melalui Pengembangan Kewirausahaan Gunawan, Herlambang Adi; Husain, T.
WASANA NYATA Vol 8, No 1 (2024)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v8i1.1773

Abstract

Tujuan kegiatan ini adalah memberikan pelatihan kewirausahaan dan pembuatan kemasan produk-produk makanan ringan hasil olahan buah pertanian kepada para pelaku usaha di Desa Eko Wisata, Kranggan, Tangerang Selatan, Banten agar dapat memperoleh manfaat dalam meningkatkan perekonomian desa melalui kegiatan pengembangan kewirausahaan dan penguatan produk UMKM serta jasa pariwisata, membantu kegiatan perekonomian desa UMKM melalui pelatihan keuangan usaha mikro dan membantu peningkatan pelayanan wisata. Pelatihan ini terdiri atas lima bagian yaitu (1) survei lokasi, (2) dokumentasi kegiatan, (3) analisis dan perancangan pelatihan, (4) pelatihan, dan (5) serah terima kepada pemangku kepentingan. Hasil pelaksanaan kegiatan ini dapat dikatakan cukup antusias dalam mengikuti pelatihan, adanya keinginan untuk para pelaku UMKM dalam penambahan produk makanan olahan dan jasa pariwisata edukasi di Desa Eko Wisata.