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Journal : Jurnal Ilmiah Edunomika (JIE)

PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP AUDIT REPORT LAG Shanti, Yunita Kurnia; Sudarmadi, Sudarmadi; Purwanti, Titik
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11332

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of audit tenure, company size and audit quality on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange in the 2018-2022 period. This type of research is quantitative using secondary data. The method of determining the sample used purposive sampling, so that 12 companies were used as research samples for 5 (five) years of observation, with a total sample of 60 samples obtained. Data analysis techniques using eviews version 9. The results obtained show that (1), audit tenure, firm size and audit quality simultaneously have a significant effect on audit report lag, (2) audit tenure have a significant effect on audit report lag,( 3) company size has no effect on audit report lag, and (4) audit quality has a significant effect on audit report lag.
THE INFLUENCE OF INCOME AND THE LEVEL OF CONGREGANTS' TRUST ON THE INTEREST IN DONATING AT AL AQSHA GRAND MOSQUE KLATEN Purwanti, Titik
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18287

Abstract

The purpose of this study is to determine the effect of income and the level of trust of congregants on the interest in giving alms at Al Aqsha Mosque in Klaten. The research method used is a quantitative method. Questionnaires were used to collect data for this investigation. The population is the main focus of the researcher, namely all adult congregants of Al Aqsha Grand Mosque in Klaten. This study used a probability sampling methodology strategy and multivariate analysis. There are thirteen factors examined in this study, including three indicators related to income, seven indicators related to the level of trust, and three indicators related to interest. In this study, the recommended number of sample members is the number of factors studied multiplied by 8, which is 104 respondents. The results of the study indicate that the income variable does not have a significant effect on the interest in giving alms. Meanwhile, the variable of Trust Level partially has a significant effect on the interest in giving alms. It refers to a person's level of trust in relying on others in whom they have confidence. This trust arises from perceptions formed through learning and experience, such as the congregants of Al Aqsha Grand Mosque towards the mosque management. By granting this trust, more congregants entrust their alms for those in need. A high level of trust in the mosque management becomes a factor in an individual's willingness to give alms, and the transparency of the mosque's financial management to the congregants is also an important factor in attracting someone's interest in giving alms.