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All Journal JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan
Firdaus Amyar
Institut Bisnis dan Informatika Kesatuan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Audit Tenure, Dan Profitabilitas Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Sulistiawati, Mayang; Amyar, Firdaus
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1602

Abstract

This study aims to determine the influence of company size, audit tenure, and profitability on audit delay at banking companies which is listed in the Indonesia stock exchange beetween 2017-2019. In this study, researchers used purposive sampling techniques that produced 36 banking companies or 108 data to be sampled. The research method used is quantitative method with multiple linear regression analysis. The data is collected with documentation. The results of this study showed that simultaneously or together the size of the company, audit tenure, and profitability influenced the audit delay with a significance value smaller than 0.05 (0.000 < 0.05) and F calculated > F table (13,253 > 2.69). Partially the size of the company negatively affects audit delays with a value of 0.000 less than 0.05 (0.000 < 0.05) and t count > t table (-4,605 > 1.9830). While variable audit tenure has no effect on audit delay with significance value greater than 0.05 (0.336 > 0.05) and t calculate < t table (0.907 < 1.9830) and profitability had no effect on audit delays with significance greater than 0.05 (0.280 > 0.05) and t count < t tables (-1,085 < 1.9830). Keywords: Company Size, Audit Tenure, Profitability, Audit Delay.
Audit Delay Analysis Based on Audit Effort, Earning Per Share and Audit Opinions Before and During the Covid-19 Pandemic Amyar, Firdaus; Nahrowi, Abdul Fatah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.2367

Abstract

The audit process is complex and requires a lot of resources causing audit delays resulting in delays in submitting financial reports. The COVID-19 pandemic adds challenges to the audit process. This research aims to determine the effect of audit effort, earnings per share, and audit opinion on audit delay with financial distress as a moderating variable. This research method uses secondary data with a quantitative approach where the sample selected in this research uses a purposive sampling technique. The population of mining sector companies registered on the IDX was 43 companies which were then eliminated to become 25 companies with a research period of 4 years, so there were 100 samples. The testing of data and hypotheses is separated between conditions before the COVID-19 pandemic (2018-2019) and conditions during the COVID-19 pandemic (2020-2021). The research results show that audit efforts had a negative and significant impact on audit delays before the COVID-19 pandemic. On the other hand, audit efforts have a positive impact on audit delays during the pandemic. Earnings per share had a negative impact on audit delays before and during the COVID-19 pandemic. Audit opinion has no effect on audit delays before and during the COVID-19 pandemic. Financial tensions moderated the influence of audit effort on audit delays before and during the COVID-19 pandemic, but financial tensions during the pandemic were unable to moderate the influence of audit effort on audit delays.
Pendampingan Peningkatan Kemampuan Menyusun Laporan Keuangan Pelaku UMKM Kampung Cincau Kelurahan Gudang Kota Bogor Munawar, Aang; Riyadi, Rizal; Amyar, Firdaus
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2426

Abstract

Pelatihan penyusunan laporan keuangan kepada para pelaku UMKM Kampung Cincau Kelurahan Gudang Kota Bogor ini bertujuan agar para pelaku UMKM dapat meningkatkan kemampuannya dalam hal pencatatan dan pengelolaan Keuangan melalui penyusunan laporan keuangan. Para pelaku UMKM belum memahami cara yang baik dalam pencatatan, khususnya yang berkaitan dengan akuntansi serta kegunaanya sehingga mereka membutuhkan dukungan dari pihak akademisi untuk mendapatkan pelatihan penyusunan laporan keuangan UMKM. Metode yang digunakan dalam pengabdian masyarakat ini adalah pelatihan dan pendampingan penyusunan laporan keuangan UMKM melaui kegitatan Tutorial dan Diskusi berkaitan dengan masalah pengelolaan keuangan masing-masing para pelaku UMKM. Metode pelaksanaan dalam kegiatan ini dilaksanakan dalam bentuk pelatihan dan Pendampingan. Hasil pelaksanaan kegiatan ini yaitu bertambahnya pengetahuan para pelaku UMKM yang tergabung serta terlatihnya mereka dalam menyusun laporan keuangan. Kata Kunci: Pelatihan, Laporan Keuangan, Jurnal
Co-Authors Aang Munawar Anwar, Ardian Darul Cynthia Febrianti Djanegara, Moermahadi Dzulkarnaen, Pingky Dezar Hardini Lestiani Hernusa Hermawan, Sakti Hernusa, Hardini Lestiani I Gde Sudi Adnyana Nahrowi, Abdul Fatah Ningsih, Kartika Yulia Riyadi, Rizal Sakti Hermawan Silfani Neva Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sudradjat Sulistiawati, Mayang Veithzal Rivai Zainal