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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.  
PENGARUH AUDIT TENURE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2018-2020 Ainun Arizah; Sasmita Sasmita; Ansyarif Khalid
Indonesian Journal of Research in Economy Vol. 1 No. 1 (2022): IJRE_1
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

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Abstract

The purpose of this study is a quantitative type of research with the aim of knowing the effect od audite tenure on earnings management in manufacturing companies in the basic and cheminal industri sectors listed on the Indonesia Stock Exchange in 2018-2020. In this study, the data sources used in data collection include secondary data. The research variable used is Audit Tenure as the independent variable while Earnings Management as the dependent variable. The population in this study are manufacturing companies in the Basic and Chemical Industri Sector Listed on the Indonesia Stock Exchange in 2018-2020 while the samples used in this study were 39 manufacturing companies in the basic and cheminal industry sectors that met the sample criteria during the study period. The sampling technique in this study used purposive sampling. Analysis of the data used is simple regression analysis. The result of the study indicate that audit tenure has no effect on earnings management.