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All Journal Jurnal Dimensi EQUILIBIRIA Measurement : Jurnal Akuntansi
Hamidi Hamidi
Universitas Riau Kepulauan
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : EQUILIBIRIA

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PENGARUH UKURAN PERUSAHAAN DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hamidi Hamidi; Elisa Tarihoran
EQUILIBIRIA Vol 7, No 1 (2020): Juni 2020
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.561 KB) | DOI: 10.33373/jeq.v7i1.2613

Abstract

This study aims to identify the effect of firm size and auditor's opinion on audit delay, the population used are 54 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016, and 40 companies selected as samples by purposive sampling technique. The data used is secondary data, and data analysis using multiple linear regression test that is processed by using SPSS Vers. 20. The result of hypothesis testing in this study shows that the dependent variable is audit delay which can be explained by independent variable (firm size and auditor opinion) is 52,6%, this is seen from R Square based on Determination test. The conclusion of this study is firm size partially significant effect on audit delay, and opinion auditor partially significant effect on audit delay at manufacturing company. And simultaneously firm size and auditor opinion have a significant effect on audit delay
ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN Hamidi Hamidi
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.178 KB) | DOI: 10.33373/jeq.v6i2.2253

Abstract

Aktivitas suatu perusahaan akan menimbulkan dampak terhadap lingkungannya. Penerapan green accounting pada perusahaan dapat meningkatkan kinerja lingkungan perusahaan yang berakhir pada peningkatan kinerja keuangan dengan keuntungan lingkungan yang dapat dikelola dan dilestarikan dengan baik sesuai peraturan pemerintah. Penelitian ini bertujuan untuk menganalisis penerapan green accounting yang dilakukan oleh perusahaan dan mengetahui pengaruh green accounting terhadap kinerja keuangan perusahaan tersebut.
Co-Authors Bosar Hasibuan Elisa Tarihoran Hendry Jaya Sri Lestari