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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Proceeding Seminar LPPM UMP Tahun 2014 Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Dinamika Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Meta-Yuridis Abdimas Universal Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Accounting Global Journal Amalee: Indonesian Journal of Community Research & Engagement Jurnal Ekonomi Syariah Pelita Bangsa Invest Journal of Sharia & Economic Law Jurnal Rekognisi Akuntansi (JRA) Jurnal Fairness Jurnal Rekognisi Ekonomi Islam (JREI) Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Solikhul Hidayat
Universitas Islam Nahdlatul Ulama Jepara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Influence of Auditor Changes, Profitability, and Leverage on Audit Delay with Firm Size as a Moderating Variable Khoirun Nisa', Aulia; Hidayat, Solikhul
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.929

Abstract

This study aims to explore and analyze several factors that can affect audit delay, the impact of auditor changes on audit delay, the relationship between profitability and audit delay, the effect of leverage on audit delay, the role of company size in moderating the impact of auditor changes on audit delay, the effect of company size in strengthening the relationship between profitability and audit delay, and the ability of company size to moderate the effect of leverage on audit delay. In this study, company size is used as a moderating variable which is expected to influence the relationship between these factors and audit delay. The research population includes 43 food and beverage sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The findings of this study indicate that: auditor changes do not have a significant impact on audit delay, profitability also does not affect audit delay, while leverage is proven to have a significant positive effect on audit delay. In addition, company size does not strengthen the relationship between auditor turnover, profitability, and leverage in moderating their impact on audit delay.
THE DEMAND FOR PUBLIC ACCOUNTANTS' SERVICES AND THE LEGAL IMPLICATIONS OF PROFESSIONAL ACCOUNTABILITY Ulwan, Hassan Nasih; Hidayat, Solikhul
Jurnal Meta-Yuridis Vol 8, No 1 (2025)
Publisher : fakultas hukum universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/m-y.v8i1.22484

Abstract

This study aims to further examine the legal accountability of public accountants in the Indonesian legal system. This study is important to conduct considering that the public accountant profession has a significant role in expressing opinions on fairness in all material matters, financial position, results of operations, changes in equity, and cash flows in accordance with generally accepted accounting principles in Indonesia. In other words, the responsibility of a public accountant is to provide a statement on the financial statements. Public accountants are responsible for planning and conducting audits to obtain reasonable assurance that the financial statements are free from material misstatements, whether caused by errors or fraud. Financial statements are the responsibility of management, and the public accountant profession cannot be punished simply. This study is a normative legal study. The data used are secondary data consisting of primary legal materials, secondary legal materials, and tertiary legal materials. The data collection technique uses literature studies, while the data validation technique uses source criticism. The data were analyzed using the legal interpretation method to obtain answers to the questions studied. The results of the study indicate that a public accountant can have criminal and civil liability in carrying out his duties when publishing a company's financial statements.Keywords: criminal liability, civil liability, public accountant, financial statements. 
Co-Authors Ali Sofwan Aminnudin, Moch. Desti Setiyowati Dian Mutia Maryani Fikri Akbar Hazmi, Faiqul Jumaiyah Jumaiyah Jumaiyah, Jumaiyah Kasuwi Saiban KHOIRUL ANAM Khoirun Nisa', Aulia Luky Mudiarti M. Sagaf M. Sagaf Ma’rifatul Ula Misbahul Munir Muhammad Ridho Norotus Sa'diyah Nurfadilah Nurfadilah R H Kusumodestoni R Hadapiningradja Kusumodestoni R. H Kusumodestoni R. H. Kusumodestoni Sakum Siti Aliyah Siti Aliyah Subadriyah, Subadriyah Syaiful Bahri Ulwan, Hassan Nasih Wahidullah Wahidullah, Wahidullah