Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting JURNAL ILMU MANAJEMEN DAN BISNIS
Dias Nurmalasari
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
PENGARUH OPINI AUDIT DAN PERUBAHAN OPINI AUDIT TERHADAP REPORTING DELAY Dias Nurmalasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.542 KB)

Abstract

This research aimed to examine the influence on audit opinion and change in audit opinion of reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used as control variable. Based on the research variables to develop some hypotheses that the audit opinion better than the previous year will negatively affect on the reporting delay and change in audit opinion better than the previous year will negatively affect on the reporting delay . Samples of this research is 170 manufacture firms listed in Indonesia Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression. The result of this research that audit opinion and change in audit opinion have negatively significant influenced on the reporting delay variable. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay. 
Analisis Kinerja Lembaga Penegak Hukum untuk Korupsi Pada Penanganan Perkara Tindak Pidana Pencucian Uang Nurmalasari, Dias; Mita, Aria Farah
Jurnal Ilmu Manajemen dan Bisnis Vol 14, No 2 (2023): Jurnal Ilmu Manajemen dan Bisnis. September 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v14i2.59276

Abstract

In these times, the crime of money laundering (TPPU) has become increasingly complex and complicated by using various and varied modes. This is one of the challenges for law enforcement agencies for corruption. In accordance with the Performance Accountability Report of Law Enforcement Agencies for corruption in 2021 it is not yet optimal in handling ML cases, namely only reaching 40%. Therefore, the purpose of this research is to identify the main causes of the Law Enforcement Agency for Corruption not being optimal in handling ML cases and to analyze what factors can optimize the handling of ML cases in the Law Enforcement Agency for Corruption. The researcher uses an extensive literature review and focuses on the performance of Law Enforcement Agencies for corruption so that they can be optimal in handling ML cases. Collecting evidence using a case study research strategy with a qualitative approach through direct observation of internal sources, analysis of documents, and interviews with related parties. This study uses interactive model data analysis techniques. In handling ML cases, the Law Enforcement Agency for corruption found that there were variations of fraud used by perpetrators of criminal acts that were increasingly complex, so it was necessary to improve HR capabilities in handling ML cases. In addition, there is a need for a specific policy regarding the handling of ML cases which can then be set forth in Standard Operating Procedures.
Co-Authors Dwi Ratmono