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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Pendidikan Saintifik INFORMAL: Informatics Journal Jurnal Studi Islam Jurnal Manajemen dan Bisnis Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Basicedu Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] JURNAL EKOBIS DEWANTARA Abdimas Universal Bada'a: Jurnal Ilmiah Pendidikan Dasar SinarFe7 Jurnal Basicedu Indonesian Journal of Early Childhood : Jurnal Dunia Anak Usia Dini Central Publisher Nutrition Science and Health Research Moneter : Jurnal Ekonomi dan Keuangan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Hairul Anam
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE INFLUENCE OF AUDIT COMMITTEE, PROFITABILITY AND AUDIT QUALITY ON TIMELINESS OF FINANCIAL REPORTING IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES IN THE PERIOD 2021-2023 BERTOLD Yunus; Hairul Anam; Yudea; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.10-16

Abstract

This study aims to examine the influence of the Audit Committee, Profitability and Audit Quality on Timeliness of Financial Reporting. The data used are the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2023. The type of research used is quantitative research. The sampling technique used a purposive sampling method which resulted in 197 company samples from a population of 95 companies. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the Audit Committee has a negative and significant effect on the timeliness of financial reporting. Profitability has a positive and significant effect on the timeliness of financial reporting. Audit Quality has no effect on the timeliness of financial reporting
ANALISIS KESIAPAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT (SAK EP) PADA KOPERASI SIMPAN PINJAM CREDIT UNION (CU) SUMBER KASIH SEJAHTERA Desi Anggunsari; Hairul Anam; Butet Wulan Trifina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.65137

Abstract

This study aims to analyze the readiness of the CU Sumber Kasih Sejahtera Credit Union (KSP) to implement Financial Accounting Standards for Private Entities (SAK EP). Using a qualitative method with a case study approach, data were collected through observation, interviews, and document analysis. The results of the study indicate that the cooperative’s readiness is supported by the implementation of the Fotress Digital Services (FDS) digital record-keeping system. The components of the financial statements are generated by the system in a complete and standardized manner. The implementation of the system and organizational support ensure that the application of the standards runs optimally. KSP CU Sumber Kasih Sejahtera is able to present relevant and reliable financial statements as a basis for decision-making, even though the board members’ conceptual understanding of the Financial Accounting Standards for Private Entities (SAK EP) remains limited.
Pengaruh Debt to Equity Ratio, Sales Growth, Cash Conversion Cycle dan Current Ratio terhadap Cash Holding pada Perusahaan Sektor Perkebunan dan Tanaman Pangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025 Nadia Mulyadi; Hairul Anam; Yanzil Azizil
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i3.2511

Abstract

The purpose of this study is to determine the effect of Debt to Equity Ratio, Sales Growth, Cash Conversion Cycle, and Current Ratio on Cash Holding. This study uses a quantitative approach to analyze the relationship between these financial variables and the company’s cash holding decisions. The data used are secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange. The data consist of financial reports from plantation and food crop companies for the period 2022–2025. The research method used is multiple linear regression analysis with the assistance of SPSS version 26 software. The population in this study amounted to 33 companies in the plantation and food crop sector. The sample selection technique used purposive sampling, resulting in a total sample of 72 observations. The results indicate that the Current Ratio variable affects Cash Holding, while the Debt to Equity Ratio, Sales Growth, and Cash Conversion Cycle variables do not affect Cash Holding. These findings provide insight into the factors influencing cash management decisions in plantation and food crop companies.
Co-Authors Afif Mulatif Ahmad Fauzal Adifia Ahmad Firdaus Ababil Ahmad Firdaus Ababil Aprilia Kurnia Putri Ardiana Vita Ratna Sari BERTOLD Yunus Butet Wulan Trifina, Butet Wulan Dede Armansyah Desi Anggunsari Deva Merlin Claudia Didik Hadiyatno Dika Karlinda Sari Dimas Rama Pramudia Dimas Rama Pramudia Dwi Susilowati Dyah Kusbiantari Eka Kurnia Faza Muraya Zuhru Feby Sabilhul Hanafi Firman Maulana Maulana Henny Oktapiyani Hijral Aswad Khusnul Qotimah Kunto Aji Wibisono Lipo Andy Willian Oey Misna Ariani Miswaty Miswaty Muhammad Farhan Muhammad Fatahul Uyun Muhammad Ridho Winata Muhammad Sholeh Nadi Hernadi Moorcy Nadia Mulyadi R. D. Dirmayani Ranita Ramadhani Refael Henoch Febrian Rihfenti Ernayani Riza Alfita Sahrul Saiful Bukhori Silvina Novianti Sri Marfu’ah Srie Hartutie Moehaditoyo Tihan Arvita tutik yuliani Wianda Faza Imelba Winanti Nike Apriliawan Winda Lestari Wiwik Saraswati, Wiwik Yanzil Azizil Yanzil Azizil Yudaruddin Yudea