Article Per Year (5 Year)
p-Index From 2021 - 2026
4.805
P-Index
This Author published in this journals
All Journal Bulletin of Electrical Engineering and Informatics Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) INOVTEK POLBENG Integrated Lab Journal E-Link: Jurnal Teknik Elektro dan Informatika Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Mandiri Jurnal ELTEK Jurnal Teknik Ilmu dan Aplikasi Jurnal Teknik Indonesia Kohesi: Jurnal Sains dan Teknologi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal ELTEK Jurnal Pengabdian Kepada Masyarakat Nusantara Computer and Design Review Jurnal Akuntansi Kontemporer
Komarudin Achmad
Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Transportation Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
The Effect of Related Party Transactions on Audit Report Lag with Political Connections as a Moderating Variable Hakim, Rhanisa Putri; Achmad, Komarudin
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.07

Abstract

This study aims to examine the positive effect of Related Party Transactions (RPT) on Audit Report Lag (ARL) with political connections as the moderating variable. The population consists of non-cyclical sector companies, specifically, the food and beverage sub-sector listed on the Indonesian Stock Exchange (IDX) during the period of 2020-2022, from which 87 sample companies with a total of 132 observable secondary data of company annual reports are obtained. The results of the moderation regression analysis reveal that the RPT values in purchases and other liabilities have a negative effect on ARL. Furthermore, political connections negatively moderate the relationship between ARL and RPT in purchases, and positively moderate the relationship between ARL and RPT in purchases and receivables.
Co-Authors A.A. Ketut Agung Cahyawan W Adhisuwignjo, Supriatna Agus Pracoyo Ahmad Baharuddin Akbar, Miftahul Hambali Anan Asrofi Andri Tri Setiawan Andriani Parastiwi Andy Hardiansyah Anindya Dwi Risdhayanti Ari Murtono Arief Rahman Hidayat Aulia Fuad Rahman Bambang Priyadi Dania Puspa Anggraini Dewatama, Denda Dwi Firdha Edi Sulistio Budi Edi Sulistio Budi Edi Sulistyo Budi Fadillah Satria Bumi Fajar Hafidh Arasy Fatan Wirawan Fathoni Fathoni Febriati, Ervina Ferian, Ferian Lazuardy Iman Guntur Yanuar Astono hairus hairus Hakim, Rhanisa Putri Hanik Nuryasti Hari Kurnia Safitri Hariyadi Singgih Hendi Purnata Herman Hariyadi Ilham Agung Wicaksono Imam Saukani Indrazno Siradjuddin Isac Ilham Akbar Habibi Juliansyah, Mukhammad Arby Khrisna Hadiwinata La Ode Muhammad Abrar Haqqi Leonardo Kamajaya Lukman Hendrik Luqman, Mohammad M. Nizar Falafi Astoro Maron, Alif Rayhan Mas Nurul Achmadiah Mas Nurul Achmadiah Mas Nurul Ahmadiyah Maulana, Abdul Melania Septin Tandioga Miftakhul Huda Mila Fauziyah Moh. Luqman Mohamad Rifai Mohammad Luqman Mohammad Luqman Muhammad Dzulkifli Muhammad Ibrahim Muhammad Muwafiqur Romdlon Mya Dewi Trisnawati Nasir, Jumadi Naufal, Mohammad Nouval Fahmi Sakhbana Novendra Setyawan Nugraha Adi Putra Nurul, Alfian Nurvemiyana, Rovika Nuryasti, Hanik Ony Finata PERMATASARI, DINDA AYU Putri, Eryna Rahmadita, Ivony Rahmawati, Dinda Millenia Raihana, Ashfi Rohman, Mohammad Abidur Rovika Nurvemiyana Sari Atmini Setiatno Putera, Romzi Shabrina Adani Putri Shohib Muslim Sidik Nurcahyo Siswoko Siswoko Sumarno, Agus Sukoco Heru Tandioga, Melania Septin Tarmukan Tarmukan Tesa Loneka Anjarsari Tesa Loneka Anjarsari, Tesa Loneka Varianty, Anggy Restia Varianty, Anggy Restia Winarno, Totok Yunior, Rizki Kurniawan zakhia hanifa Zulfatman Zulfatman