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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Akuntabel : Jurnal Ekonomi dan Keuangan
Agus Faturokhman
Universitas Jenderal Soedirman
Economics, Econometrics & Finance Education Social Sciences Other

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Faktor Internal Dan Eksternal Yang Mempengaruh Audit Report Lag Fenny Budi Utami; Irianing Suparlinah; Agus Faturokhman
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.6443

Abstract

This study aims to determine the effect of profitability, solvency, company size, company age, audit opinion, and KAP reputation on audit report lag. The object of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The method used in this study is quantitative and the data source used is secondary data. The sample in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sampling technique in this study used a purposive sampling method. The data analysis used in this study is multiple linear regression analysis. The results of this study indicate that (1) profitability, solvability, company size, company age, audit opinion, and KAP reputation simultaneously had a significant effect on audit report lag; (2) profitability has a negative effect on audit report lag; (3) solvency has a positive effect on audit report lag; (3) company size does not negatively affect audit report lag; (4) company age negatively affects audit report lag; (5) audit opinion does not negatively affect audit report lag (6) KAP reputation does not negatively affect audit report lag; (7) audit opinion does not have the most dominant influence on audit report lag.
Academic misconduct: Evidence from online class Kiky Srirejeki; Agus Faturokhman; Agung Praptapa; Bambang Setyobudi Irianto
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 4: December 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i4.23556

Abstract

Academic misconduct has been a recurrent issue in higher education. The advent of online learning during the Coronavirus disease 2019 (COVID-19) pandemic has undoubtedly spurred concern about the spike in academic misconduct. This study explored the attitude of accounting students toward various issues when taking online learning during the pandemic, which included: i) Types of academic misconduct being committed; and ii) The extent of academic misconduct likelihood during online learning. Based on a qualitative survey of 182 accounting students from three prominent state universities in Indonesia, results suggested that students engage in multiple types of academic misconduct. The students’ likelihood to commit academic misconduct is higher during online learning than in offline learning. The implication of such findings is briefly discussed.
Faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pada usaha kecil dan menengah Ayub Pradipta Hadi; Negina Kencono Putri; Agus Faturokhman
AKUNTABEL Vol 16, No 2 (2019): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.672 KB) | DOI: 10.30872/jakt.v16i2.5501

Abstract

Penelitian ini bertujuan untuk menganalisis dan menggambarkan faktor-faktor yang memengaruhi penggunaan informasi akuntansi pada Usaha Kecil dan Menengah. Faktor-faktor yang digunakan dalam penelitian ini adalah sumber daya manusia, skala usaha, umur usaha dan pelatihan akuntansi. Populasi dalam penelitian ini adalah seluruh UKM di Kabupaten Purbalingga. Penelitian ini menggunakan  purposive sampling dengan menetapkan 2 kriteria. Sampel yang diperoleh dalam penelitian ini sebanyak 80 responden. Teknik pengumpulan data dengan teknik survei melalui penyebaran kuesioner dan teknik analisis data dalam penelitian ini menggunakan teknik analisis regresi berganda. Hasil penelitian ini menyimpulkan bahwa penggunaan informasi akuntansi pada UKM secara bersama-sama dipengaruhi oleh sumber daya manusia, skala usaha, umur usaha dan pelatihan akuntansi kemudian dantara variabel tersebut. sumber daya manusia menjadi variabel yang paling berpengaruh terhadap penggunaan informasi akuntansi kemudian variabel pelatihan akuntansi berpengaruh positif signifikan terhadap penggunaan informasi akuntansi, sedangkan untuk variabel umur usaha secara mandiri berpengaruh negatif terhadap penggunaan informasi akuntansi dan variabel skala usaha berpangaruh positif namun tidak signifikan terhadap penggunaan informasi akuntansi.
Co-Authors Agung Praptapa Ayub Pradipta Hadi Bambang Setyobudi Irianto Fenny Budi Utami Irianing Suparlinah KIKY SRIREJEKI Negina Kencono Putri