Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi
Wenny Anggresia Ginting
Lecturer at Universitas Prima Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Ukuran Perusahaan, Opini Audit, Umur Perusahaan, Profitabilitas dan Solvabilitas Terhadap Audit Delay Alan Darma Saputra; Chalisa Rahmi Irawan; Wenny Anggresia Ginting
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.239

Abstract

Tujuan penelitian untuk mengetahui pengaruh dari variabel ukuran perusahaan, opini audit, umur perusahaan, profitabilitas, dan solvabilitas. Data populasi mencakup perusahaan jasa yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Sampel data yang digunakan merupakan hasil dari teknik purposive sampling dan jumlah sampel yang layak digunakan sebanyak 192 perusahaan. Selama penelitian dilaksanakan, metode yang digunakan yaitu metode analisis regresi logistik dengan penggunaan program SPSS 24. Berdasarkan hasil pengujian oleh peneliti, variabel yang diketahui dapat mempengaruhi audit delay yakni ukuran perusahaan dan umur perusahaan yang bersifat negatif dan secara signifikan. Namun, variabel yang tidak berpengaruh terhadap audit delay yakni opini audit, profitabilitas, dan solvabilitas.
Audit Delay serta Faktor Internal Perusahaan : Studi Kasus Perusahaan Trade, Service, and Investment Devi Dwi Yanti; Rollickus Elta Zagoto; Wenny Anggresia Ginting
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.411

Abstract

The announcement from the Indonesia Stock Exchange on april 11, 2018, revealed that 70 companies have not submitted audited financial statements as of December 31, 2017, six of which are included in the trade, service, and investment sectors. Facts related to the rise of companies experiencing audit delays have been researched by several studies, but there are differences in results between researchers. Analyzing the effect of solvency, company size, company age, and audit opinions on audit delays is a research objective. The approach applied is the quantitative research method. The data processed comes from the website of the Indonesia Stock Exchange. The population in this study was 119 and a sample of 72 companies that are listed on the Indonesia Stock Exchange trade, service, and investment sector where the selection of samples using purposive sampling. The method used for statistical testing is the Logistic Regression and obtained solvency results, company size, and audit opinion do not affect audit delay, while the age of the company affects audit delay. The limitation of the research is to only process data based on data from the official website of the indonesia stock exchange trade, service, and investment sector for the period 2017-2019 and focus on research variables. This research is expected to be input and consideration for companies to report their report on time and for investors to be considered to decide their investment decisions and can contribute to filling the literature gap related to audit delay with the latest data 2017-2019.
Co-Authors Alan Darma Saputra Chalisa Rahmi Irawan Devi Dwi Yanti Rollickus Elta Zagoto