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All Journal Accounting Accountability and Organization System (AAOS) Journal Journal Economic Excellence Ibnu Sina
Ansyarif Khalid
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020 ) Dyah Rezky Ramadhani; Ainun Arizah; Ansyarif Khalid
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 3 No. 1 (2021): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel terdiri dari 26 perusahaan. Data laporan keuangan perusahaan diperoleh melalui website resmi Bursa Efek Indonesia (www.idx.co.id). Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh negatif dan signifikan terhadap audit delay, solvabilitas berpengaruh positif dan signifikan terhadap audit delay, ukuran perusahaan berpengaruh positif namun tidak signifikan terhadap audit delay dan reputasi Kantor Akuntan Publik (KAP) berpengaruh negatif namun tidak signifikan terhadap audit delay.
Implementasi Alokasi Dana Desa Di Desa Bontoala Kab. Gowa Dalam Mewujudkan Pembangunan Muh. Rais Mukram Latif; Ansyarif Khalid; Saida Said
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.278

Abstract

The aim of this research is to find out how village fund allocation is managed in Bontoala Village. Data collection techniques in this research were observation, interviews and documentation. Results of the Implementation of Village Fund Allocation in Bontoala Village, Kab. Gowa in Realizing Development'' shows that 1) Implementation of Village Fund Allocation in Bontoala Village has been effective. 2) Contributions generated from the Village Fund Allocation have also been fulfilled with the participation of community shops, religious leaders, youth leaders and women leaders when planning the budget. .3) The factor that hinders implementation is that many people do not understand the objectives of the development built by the village government, thus hampering the progress of development in Bontoala village.  
Co-Authors Arizah, Ainun Dyah Rezky Ramadhani Muh. Rais Mukram Latif Saida Said