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All Journal Jurnal Manajemen Dayasaing Risâlah, Jurnal Pendidikan dan Studi Islam Al-Muzara'ah JCES (Journal of Character Education Society) Islamic Management: Jurnal Manajemen Pendidikan Islam Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Krea-TIF: Jurnal Teknik Informatika Journal on Education Idaarah: Jurnal Manajemen Pendidikan JURNAL PUNDI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen Bisnis JURMA : Jurnal Program Mahasiswa Kreatif juremi: jurnal riset ekonomi Idarah Tarbawiyah: Journal of Management in Islamic Education eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Asian Journal of Management Analytics Moneter : Jurnal Keuangan dan Perbankan Jurnal Riset Ekonomi dan Akuntansi Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Strata International Journal of Social Issues Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Pengabdian Nusantara
Indupurnahayu
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : eCo-Fin

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Pengaruh Profitabilitas, Solvabilitas, Auditor Switching, dan Ukuran Perusahaan Terhadap Penyelesaian Audit (Audit Delay) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Rizki Amalia; Indupurnahayu Indupurnahayu
eCo-Fin Vol. 6 No. 1 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i1.842

Abstract

This study aims to determine the effect of profitability, solvability, auditors switching, and company size in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research method used in this study is a quantitative approach using a descriptive method in which the results of research data are in the form of presentation of statistical results obtained using Eviews 12 software. This research uses secondary data. Sampling using technique purposive sampling and there are 21 manufacturing companies in various industrial sectors with a five-year period. Based on the analysis that has been carried out in this study, the results show that the influence of the profitability and solvability variables is a significant negative effect on audit delay, then the auditor switching variable has a significant positive effect and firm size does not have a significant effect on audit delay. Thus, companies that have good profitability and solvability will reduce audit delay because management will speed up the publication of financial reports. Then the change of auditors will extend the audit delay because the new auditor must adapt again to company conditions, and the size of a company size must pay attention to audit delay because it will attract investors, and avoid sanctions.
Pengaruh Fraud Triangle Pada Kecurangan melalui Analisis Beneish Ratio Index Sebagai Pendeteksi Kecurangan Laporan Keuangan Putri Endang Sukaesi; Indupurnahayu Indupurnahayu; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1009

Abstract

Kecurangan laporan keuangan merupakan suatu bentuk kecurangan perusahaan yang diperoleh dengan menghilangkan nilai-nilai tertentu dari laporan keuangan dan membuat laporan palsu untuk menyesatkan pengguna laporan keuangan dengan cara salah mengartikan atau memanipulasi nilai intrinsik laporan keuangan.         Riset ini ditujukan guna menilai dampak Financial target, Organizational structure, dan Auditor change pada kecurangan dengan penggunaan Analisis Beneish Ratio Index sebagai pendeteksi kecurangan laporan keuangan. Penelitian ini menggunakan teknik analisis kuantitatif, meliputi uji analisis statistik deskriptif dan uji analisis regresi logistik. Populasi yang digunakan pada penelitian ini terdapat 6 perusahaan dikalikan dengan periode penelitian sehingga dari hasil perhitungan terdapat 24 sampel. Pengujiaan ini memperoleh hasil analisis statistik deskriptif bahwa nilai minimum, nilai maximum, nilai rata- rata dan standart devisiasi pada variabel X (Financial target, Organizational structure, dan Auditor change) dengan varibel Y (Kecurangan laporan keuangan) memiliki sebaran variabel yang besar (pergerakan naik turunnya besar) sehingga dipastikan bahwa adanya resiko kecurangan laporan keuangan dari perusahaan sub sektor transportasi udara yang diteliti. Sedangkan secara uji hipotesis ialah financial target, organizational structure, dan Auditor change tidak berdampak pada pendeteksian kecurangan laporan keuangan pada perusahaan sub sektor transportasi udara yang terdaftar di Bursa Efek Indonesia periode tahun 2019 -2022.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Independensi Komite Audit Terhadap Audit Delay Salsa Aulia Putri; Indupurnahayu Indupurnahayu; Desmy Riani
eCo-Fin Vol. 6 No. 3 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i3.1544

Abstract

There is a common occurrence of financial report filing delays among firms listed on the Indonesia Stock Exchange, particularly in the banking sector. Findings from this study highlight the significance of prepared reports in a timely manner. It is imperative that businesses and auditors collaborate to finalize and submit financial reports to the Indonesia Stock Exchange (IDX) well in advance of the scheduled date to mitigate the effects of delays. The goal of this research is to find out between 2020 and 2022 whether Indonesian banking businesses that are listed on the stock market had audit delays and how audit committee independence, company size, and profitability interact with each other. Utilising secondary data collected over the course of three years from 41 different banking organisations, this research employs a quantitative descriptive methodology. Our research shows that audit delay is affected by profitability, firm size, and the independence of the audit committee all at once. A positive correlation between audit committee independence and audit delay exists, although profitability and firm size both exhibit negative correlations with audit delay. Given that management is more likely to disclose financial results promptly to communicate good news, this suggests that larger, more profitable organisations have shorter audit delays. Conversely, greater audit committee independence leads to longer audit delay as greater oversight requires more time to produce high quality financial statements.
Co-Authors ., Masyhudzulhak Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Anand, Syakira Rezky Ari Purwanti Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Balqis, Tiara Ratu Barikly, Stanley Baried Budi Susetyo Catheryn, Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza