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All Journal Jurnal Akuntansi Aktual Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing
Al Azhar L
Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences

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Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran Mita Puspita Sari; Restu Agusti; Al Azhar L
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.724 KB) | DOI: 10.37301/jkaa.v15i2.24

Abstract

This study aims to examine the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.
PENGARUH AUDITOR SWITCHING, PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG: THE EFFECT OF AUDITOR SWITCHING, PROFITABILITY, COMPANY SIZE, AND AUDIT OPINION ON AUDIT REPORT LAG Rezi Rezi; Novita Indrawati; Al Azhar L
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (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.3.2.243-255

Abstract

This study aims to examine and analyze the effect of auditor switching, profitability, firm size, and audit opinion on audit report lag. The population of this study is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used purposive sampling method, the research sample obtained was 31 data with 4 years of observation. The tool used to analyze is multiple linear regression analysis and hypothesis testing with t test. The results of this study indicate that the results of this study found that auditor switching, profitability, firm size, and audit opinion have an effect on audit report lag.
Carbon Emissions Disclosure are Reviewed of Firm Characteristics, Environmental Performance and Women on the Board of Directors Iislamiyah Iislamiyah; Novita Indrawati; Al Azhar L
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 2, 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i22024p083

Abstract

Purpose: This study aims to test and analyze the effect of company size, company age, environmental performance and women on the board of directors on the disclosure of carbon emissions in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Method: The data analysis method used, namely multiple linear regression analysis. The sampling technique in this study used purposive sampling technique and obtained a sample of 60 companies, so that the number of observations was 180 observations.Findings: The results of this study indicate that company size and environmental performance affect the disclosure of carbon emissions. While the age of the company and women in the board of directors have no effect on the disclosure of carbon emissions.Originality/Value: The results of this research will most likely help companies develop their understanding of environmental issues, especially in disclosing carbon emissions These findings can assist companies in developing carbon emission management strategies by considering factors such as company size and environmental performance. In addition, the results of this study may increase corporate awareness of the importance of corporate sustainability in business practices.
Co-Authors Iislamiyah Iislamiyah Indrawati, Novita Mita Puspita Sari Restu Agusti Rezi Rezi