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AUDIT TENURE, KOMPLEKSITAS OPERASI, TOTAL ASET, DAN SOLVABILITAS SEBAGAI DETERMINAN AUDIT DELAY Baqi Rizkinov; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.399-417

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.

FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING Devi Safitri; Sem Paulus Silalahi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing

Pemanfaatan potensi lokal buah Nanas untuk meningkatkan perekonomian keluarga di Kecamatan Bangko Pusako Kabupaten Rokan Hilir Meilda Wiguna; Hardi Hardi; Dasrol Dasrol; Sem Paulus Silalahi; Mudrika Alamsyah Hasan; Astrid Faradisty; Isma Mulyani
Unri Conference Series: Community Engagement Vol 2 (2020): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.2.471-477

Bangko Pusako is a sub-district in district Rokan Hilir, Riau. Mostly the native works as palm oil farm workers and pineapple farmer.Regardless, people need the knowledge to manage local potensial through understanding about business they’ll gonna run, the law, and also simple financial report to develop local potensial becoming potensial business.This program (communities devotion) has a goal to enhancing knowledge of society in Bangko Pusako, especially housewife and daughter of palm oil farm worker, about how pineapple fruit is processed as jam and dodol (traditional food of Indonesia) by diversification. Other goals include entrepreneurship foundation, business law, competitiveness analysis of processed pineapple products, and simply financial report’s training in term to manage business processed pineapple product diversification. So that it can improve the economic welfare of the family in the villages in the Bangko Pusako sub-district, Rokan Hilir district. From the results of the program evaluation, there have been several mothers who make pineapple jam and sell it to neighbors based on orders for cake jam and some sell lunkhead pineapple to schools which are packaged in small plastic.

PENGARUH PROFITABILITAS, KOMPLEKSITAS OPERASIONAL, KOMITE AUDIT, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG: THE EFFECT OF PROFITABILITY, OPERATIONAL COMPLEXITY, AUDIT COMMITTEE, AUDIT TENURE, AND PAF REPUTATION ON AUDIT REPORT LAG Vera Nurjanah; Andreas Andreas; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.383-396

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kompleksitas operasional, komite audit, audit tenure, dan reputasi kantor akuntan publik terhadap audit report lag melalui laporan keuangan tahunan yang telah disusun oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari BEI, dengan total 191 perusahaan yang menjadi populasi dan 89 perusahaan sampel dengan pengamatan selama 3 tahun berturut-turut sehingga diperoleh 267 objek pengamatan. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan tingkat signifikasi sebesar 5% dengan alat bantu aplikasi SPSS 26. Hasil penelitian menunjukkan bahwa variabel yang berpengaruh terhadap audit report lag hanya variabel profitabilitas, audit tenure dan reputasi kantor akuntan publik, sedangkan variabel kompleksitas operasional dan komite audit tidak berpengaruh terhadap audit report lag.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KAP TERHADAP TIMELINESS : OPINI AUDIT SEBAGAI PEMODERASI: THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, LEVERAGE, AND KAP'S REPUTATION ON TIMELINESS: AUDIT OPINION AS A MODERATION Febby Asnizonia; Yuneita Anisma; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.340-355

This study investigates and assesses the effects of profitability, business size, leverage, and KAP's reputation on the timeliness of financial reporting using the auditor's opinion as a moderating variable. The study population consists of manufacturing companies in the consumer products industry that were listed on the Indonesian Stock Exchange in 2018–2020. The sampling method employed in this study to create a sample of 51 businesses was purposeful sampling. The analysis technique is logistic regression analysis using moderated regression analysis and SPSS version 26. The results of this study show that profitability, firm size, or KAP's reputation have no bearing on the accuracy of financial reporting. Leverage also affects how quickly financial reports are produced. These points of view are insufficient to mitigate the impact of KAP's profitability or scale, leverage, and reputation on the promptness of financial reporting.

PENGARUH AUDIT FEE, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT: THE EFFECT OF AUDIT FEE, AUDIT TENURE, AUDIT ROTATION AND THE REPUTATION OF PUBLIC ACCOUNTING FIRM ON AUDIT QUALITY Ibnu Fadhlan; Yuneita Anisma; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.49-61

The purpose of this study was to analyze the influence of audit fees, tenure, rotation, and accounting public firms’ reputations on audit quality. Audit quality is the ability of the auditor to detect irregularities or errors in financial statements and report them to users of who use the financial statements. The population in this study are all transportation sub-sector companies listed on the IndonesiaiStock Exchange (IDX) in 2016-2020. Purposive sampling was utilized to choose the study's sample. Twelve businesses were chosen as the sample in this study using pre-established criteria.The data analysis method used is multiple linear regression. The results of the study show that the audit fee and the reputation of the public accounting firm have an effect on audit quality. Meanwhile, audit tenure and audit rotation have no effect on audit quality

Green Accounting, Corporate Governance and Firm Value in Southeast Asia Region Edfan Darlis; Pipin Kurnia; Poppy Nurmayanti; Restu Agusti; Mudrika Alamsyah; Supriono Supriono; Sem Paulus Silalahi
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.34029

Objective –This study is to investigate the relationship between green accounting, managerial ownership, institutional ownership, independent commissioners and audit committees on firm value of mining companies in Southeast Asia region including Indonesia, Malaysia, Thailand, the Philippines and Vietnam.Design/Methodology –The method used is OLS with 500 samples of mining company observation data in the Southeast Asia for the 2016-2020 periods. GMM estimation is to address the potential endogeneity of the multiple variables used in the estimation, unobserved heterogeneity, and autocorrelation, which cannot be resolved with a fixed effect.Results –This study found that institutional ownership has positive significant effect on the firm value. Independent commissioners and audit committees have negative significant relationship with firm value of mining companies in the Southeast Asia, while green accounting and managerial ownership have no effect on the firm value.Research Limitations/Implications –There is no availability of data to access company’s annual reports from several countries and the annual reports of several countries are not made in English, educational background and social relations are not considered in measuring the independent board of commissioners and the audit committee. The results of this study can be used by company management in providing information about the percentage required for institutional ownership as a consideration in making decisions to increase company value.Novelty/Originality –The researcher's knowledge, this is the first research to investigate green accounting on firm value in mining company in the Southeast Asia region which is included in emerging markets.

AUDIT TENURE, KOMPLEKSITAS OPERASI, TOTAL ASET, DAN SOLVABILITAS SEBAGAI DETERMINAN AUDIT DELAY Baqi Rizkinov; Sem Paulus Silalahi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.399-417

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.

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