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The Effect of Audit Period, Company Age, Auditor Relationship and Public Accounting Firm Reputation on Audit Delay Kristiani Novita Sari Munthe; Rahmad Oloansyah Pakpahan; Arie Pratania Putri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3734

Abstract

The purpose of this study is to determine the effect of audit tenure, company age, auditor relationship and public accounting firm reputation on audit delay. This research uses multiple linear regression method, besides that this research uses a descriptive approach. This study uses fifty four companies as the population. In this study, the purposive sampling method is a technique for taking samples used to produce forty-three companies as samples. This study partially shows that audit tenure, company age, and the reputation of a public accounting firm have a negative effect on audit delay and auditor relationships have a positive influence on audit delay. Simultaneously, the results of this study show that there is an influence on audit delay from the variables of audit tenure, company age, auditor relationship and reputation of public accounting firms.
The Effect of Audit Fee, Audit Tenure, KAP Reputation, and Audit Rotation on Audit Quality in Transportation Companies Listed on the Indonesia Stock Exchange Arie Pratania Putri; Mey Sari Simbolon; Sylka Erlikasna Surbakti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3668

Abstract

Transportation companies is a company whose activities are engaged in the field of goods or human transportation services from the initial place of transportation until the place where the transportation activity stops. This study aims to determine the relationship between audit fees, audit tenure, hood rotation, and audit rotation on audit quality in transportation companies listed on the Indonesian stock exchange with the official website www.idx.co.id Associative research method with quantitative approach. The population of this analysis is 22 companies with a research period of 3 years. Therefore, the number of samples is 66 companies. The technique used in the research that has been tested shows that variables with the greatest significance are audit fees, audit rotation, hood reputation, and audit tenure on audit quality. The data was also processed with the help of SPSS version 20 program with logistic linear regression technique.
The Influence of Product Quality, Price, and Service Quality in Customer Loyalty at PT. Cybernetic Makmur Lestari Arie Pratania Putri; Alexander Wongkar; Michael Michael; Muhammad Rizki Balliansa
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1306

Abstract

The aims of this study is to fin out the Influence of Product Quality, Price, and Service Quality in Customer Loyalty at PT. Cybernetic Makmur Lestari. This study used qualitative method. The partial test results product quality variable (X1) has a positive and significant effect on consumer loyalty (Y) at PT. Cybernetic Makmur Lestari.The partial test results variable price (X2) has a positive and significant effect on consumer loyalty (Y) at PT. Cybernetic Makmur Lestari. The partial test results service quality variable (X3) has a positive and significant effect on consumer loyalty (Y) at PT. Cybernetic Makmur Lestari. The simultaneous test results of variable product quality (X1) price (X2) and service quality (X3) simultaneously have a positive and significant effect on consumer loyalty at PT. Cybernetic Makmur Lestari amounted to 55.7% and the remaining 44.3% varied by other factors that were not researched such as location, personal selling, and physical evidence.
Influence Profitability, Solvency, Quality Auditor and Audit Tenure against Audit Delay in Sub-Sector Manufacturing Companies Metals Listed on the Indonesia Stock Exchange Arie Pratania Putri; Rekha Liza Simanjuntak; Indah Permata Sari Br Sembiring
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3411

Abstract

This study aims to determine the effect of profitability, solvency, auditor quality, audit tenure on audit delay. In addition, analyzing asset management called ROA (Return On Assets), estimates the company's expertise in taking advantage of investor speculation from the company's ROE (Return On Equity) and also the company uses the speculative expertise of investors and considers the company's expertise to handle debt and company obligations. DER (Debt to Equity Ratio) will audit delay. The object of this research is a manufacturing company in the metal sub-sector that is included in the IDX (Indonesian Stock Exchange) in the 2017-2019 period. Through the use of purposive sampling technique, the research sample was 46 companies. The analysis was carried out using non-probability sampling. The results of this study show that profitability with ROA (Return On Assets) as a benchmark, profitability with ROE (Return On Equity) as a benchmark, solvency with a DER (Debt to Equity Ratio) benchmark, auditor quality and audit tenure have a negative effect on audit delay. Profitability using ROA (Return On Assets), profitability using ROE (Return On Equity), solvency by measuring DER (Debt to Equity Ratio), auditor quality and audit tenure simultaneously affect audit delay for manufacturing companies in the metal sub-sector listed on the IDX (Indonesian Stock Exchange) in the 2017-2019 period.
Factors Affecting Audit Delay in Manufacturing Companies Arie Pratania Putri; Gidion Alexsyan Sujoyo Sitompul; Elmi Rovita Manalu
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3902

Abstract

The pupose of this study is to find out the extent to which the   variabels of Company Size, Profitability, Audit Opinion, Company Age, Solvency, and Audit Committee are related to Audit Delay. Population data taken from manufacturing service companies   listed the IDX in 2017-2019. The sample was taken using a   purposive sampling technique, using a sample of 37financial    reports. The technique for data analysis used linear moderation    regression analysis using the SPSS 24 program. Where there is a time diffrence between the financial statements and the audit date, it can indicate the length of time in the settlement audit period.
Co-Authors , Rahima Br Purba A Halim adekmuhammad rahmad Afridesi Manalu Alexander Wongkar Alisastra Dason Silalahi Alistraja Dison Silalahi Alistraja Dison Silalahi Andresa, Gusvita Angel Angel Angel Marcella Leonardi Angel, Cornelia Grace Angela, Leoni Angelia Angelia Angelina Natalia Angeline Anastacia Tan Angellica Angellica Angellya Kumala Dewi Anugrah Gabe Simanjuntak Argo Putra Prima Ari Irawan Auryn, Felicia Ayu Cindi Novika Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Callista Cungka Calvina Calvina Carla Virginia Caroline Caroline Caroline Pangestu Catherina Catherina Celia, Celia Celine Celine celine kristanto Chandra, Angelin Charles Charles Chelli Resgi Arnanda Chriestien, Jenefer Christian Chandra Wijaya Christin Natalia Christina Christina Christina Wijaya Cindy Patricia Wijaya Clarita Angel Delilah Delilah Destiny Destiny Destiny, Destiny Dzu boyli Ellen Wintan Elly Romy Elmi Rovita Manalu Elvina Lase Enda Noviyanti Simorangkir Endrian Zalogo Enti Marni Sianipar Ervina Br Sitepu Ester Ovelia Br Siahaan Ester Ovelia Br Siahaan Evanta br. Tarigan, Aremi EVELYN EVELYN Evelyn Evelyn Evelyn Evelyn Evelyn Meigawati Fellia Fellia Fernanda Anggara Fithri, Fauza Gidion Alexsyan Sujoyo Sitompul Ginting, Rasinta Ria Go Moi Gusvita Andresa Halim, Norica Halim, Vivian Hansela, Yolanda Hendra Sumarlin Henny Juliem Hilda, Sella Huang, Meggi Hutagalung , Galumbang Ida Rohana Silaban Indah Lidang Pratiwi Siahaan Indah Permata Sari Br Sembiring Ira Andira Jansen Hutagalung Jenefer Chriestien Jenni Jenni Jenny Zain Jeprin Ujung Jeslin Jeslin Jessica Audrey Theofani Larune Jessica Jessica Jessin Spazzer Jingga, Faby Clariesta Josephine Josephine Jovian Cheserio Jovita Zefanya Stephanie Kawijaya Juanda Chainur Katherine Katherine Kelin Wijaya Kevin Kevin Kevin Tjanriadi Harun kristanto, celine Kristiani Novita Sari Munthe Linda Wati Linda Wati Mega Amelia Putri Melinda Siregar Melisa Melisa Melisa Melisa Melvin Wira Winata Melvina Melvina Mesrawati Mesrawati Mey Sari Simbolon Michael Michael Miko Yoshida Morina Lavega Meliala Muhammad Rizki Balliansa Nababan, Tiorika Nafa Dwi Ananda Natalia Natalia Natalia, Christin Nicholas Edric Wirawan Novennie Lusgiannivia Novita T, Siti Nur Nabila Ong, Valensia Ovam, Debbi Chyntia Ovami, Debbi Chyntia Patricia Utama Priadi, Dina Puspita Puspita, Henny Putri Cindi Claudia Rahmad Oloansyah Pakpahan Rekha Liza Simanjuntak Rhonetta Sandy Ricky Utomo Rohima Br Purba S, Merry Rusida Santi Laura Ursula Sinaga Santi Santi Saragi, Sandi Kamelia Seftiaghika Sri Winta Pandia Sella Hilda Sembiring, Novelina Shellin, Shellin Sheren Sheren Siahaan, Indah Lidang Pratiwi Sianipar, Enti Marni Siburian , Matondang Elsa Silalahi, Alistraja Dison Siregar, Melinda Sitepu, Ervina Br Siti Aisyah Nasution Slyvia Valencia Spazzer, Jessin Steward Christopher Sulastri Halim Sumarlin, Hendra Suriyani Suriyani Suriyani Suriyani, Suriyani Susiawati, Visadora Sylka Erlikasna Surbakti Tarigan, Aremi Evanta Tasya Tasya Teguh Palindungan Lubis Tetty Tiurma Uli Sipahutar Tetty Tiurma Uli Sipahutar Tiorika Nababan Valensia Ong Valentina Angrensia Valentini, Vivian Varon Diaz Purba Verawati Gita Sari Harahap Vincent Tiovandy Viony Augustin Visadora Susiawati Vivian Octavia Voltra, Jhon Wedilya William William Wirawan, Nicholas Edric Yosevin Yovenia Yoshida, Miko Yunus Putra Duho Zain , Jenny Zain, Jenny Zalukhu, Zulfinus Zulfinus Zalukhu