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All Journal Semantik Jurnal Sains dan Teknologi Proceeding SENDI_U Indikator: Jurnal Ilmiah Manajemen & Bisnis Jurnal SOLMA EBSJ Journal of Dedicators Community Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Information Systems and Informatics JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Revenue : Jurnal Ilmiah Akuntansi Bulletin of Community Engagement Muria Jurnal Layanan Masyarakat Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) JAPI: Jurnal Akses Pengabdian Indonesia Journal of Public Accounting (JPA) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Kajian Akuntansi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Nafi’ Inayati Zahro
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : J-CEKI

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Analisis Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional, Kepemilikan Manajerial Dan Kualitas Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2020 Fatma Siti Kholifah; Nafi Inayati Zahro; Zaenal Afifi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5014

Abstract

This research aims to determine the influence of analysis of the influence of company size, leverage, institutional ownership, managerial ownership and audit quality on audit quality in manufacturing companies listed on the Indonesian Stock Exchange in 2017-2020. This research uses a sample of manufacturing companies listed on the Indonesian Stock Exchange 2017-2020. The sample used was calculated based on the purposive sampling method. Research data was taken from the annual reports of research sample companies published by the IDX. The sample for this research was 92 company data. Data analysis calculations used multiple regression analysis which was calculated using SPSS 25. The research results found that audit quality had a negative effect on audit quality. Company size, leverage, institutional ownership and managerial ownership do not have a significant effect on audit quality.
Pengaruh Debt To Equity Ratio, Profitabilitas, Kualitas Auditor, Pergantian Auditor, Opini Auditor Dan Kepemilikan Publik Terhadap Ketepatan Waktu Pelaporan Keuangan (Pada Perusahaan Consumer Non Cyclical Yang Terdaftar Di Bei Periode 2019-2022) Istikharoh Istikharoh; Nafi Inayati Zahro; Zaenal Afifi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5059

Abstract

This study aims to determine the effect of debt to equity ratio, profitability, auditor quality, auditor turnover, auditor opinion and public ownership on the timeliness of financial reporting of consumer companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were 54 companies in the consumer sector listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a total 0f 84 samples were obtained. The analytical method used is multiple linear regression analysis using statistical test tools Software Statistical Product and Service (SPSS) 21. The results of this research show that the debt to equity ratio has a negative effect on the timeliness of financial reporting, profitability has a positive effect on the timeliness of financial reporting, auditor quality has a negative effect on the timeliness of financial repoting, changing auditors has a negative effect on the timeliness of financial reporting, auditor opinion has a positive effect on the timeliness of financial reporting, and public ownership has a positive effect on the timeliness of financial reporting.
Co-Authors - Supriyono Afifi, Zaenal Alfiyani Nur Hidayanti Annisya Lutfi Septanti Arief Susanto Budi Cahyo Wibowo Dennyca Hendriyanto N Diah Ayu Susanti Diah Kurniati Dina Widiani Durotul Khumairoh Fatma Siti Kholifah Febra Robiyanto Fu'adah, Khurriyatul Handayani, Retno Tri Handayani, Tri Retno Helmalia Puteri Hidayat, Anggit Yunianto Huwaida, Luluk Khansa Istikharoh Istikharoh Izza Ashsifa Izza, Izza Ashsifa Jayanti Putri Purwaningrum Kertati Sumekar Kesara, Rinaldi Kusumodestoni, Raden Hadapiningradja Muhammad Teguh Kuncoro Nabila, Nabila Destri Audrysandi Noor Latifah Putri Purwaningrum, Jayanti Ratri Rachmawati Riawan Yudi Purwoko Rina Fiati Solekhan Solekhan Solly Aryza Suci Lestari Susanti, Diah Ayu Sutono Sutono Sutono Sutono, Sugoro Bhakti Tengku Riza Zarzani N Tristianto, Tristianto Ulva Rizky Mulyani Widiani, Dina Wisnu Haryo Pramudya Zaenal Afifi