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All Journal Jurnal Akuntansi Jurnal Manajemen Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Fanny Andriani Setiawan
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Herni Kurniawati; Fanny Andriani Setiawan; Septian Bayu Kristanto
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.8

Abstract

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.
Pengaruh Needs For Achievement Dan Karakteristik Pribadi Terhadap Keinginan Berwirausaha: Stud i Pada Mahasiswa FE Untar Fanny Andriani Setiawan
Jurnal Manajemen Vol. 18 No. 1 (2014): Februari 2014
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v18i1.376

Abstract

The purpose of this study was to analyze Effect Needs for Achievement and Personal Characteristics  Of Desire Entrepreneurship: Studies  in  FE Student UNTAR. The  data used  in this  study is primary data obtained  from a questionnaire research instruments were given to FE students UNTAR. Of the 500  questionnaires distributed, the number of questionnaires  returned and deserves to dioleha  of 420 questionnaires. Data using multiple regression analysis to answer the hypothesis peneilitian with the software  PASW  Statistics  18  and  Eviews  6. This  research  was  carried  Faculty of Economics, University  of Tarumanagara,  with the object  of study is  a student.  This study uses survey research with primary data collection using questionnaires. The selection  of samples  tested  in  this  study  using  purposive  sampling  method,  420 respondents was selected as the study sample. The results of this study were (I) Needs for achievement has a positive effect on the willingness of students to entrepreneurship, (2)  Gender positive effect  on the willingness  of students to entrepreneurship, (3) Age does not affect the  desire of students to entrepreneurship,  and (4) work experience possessed FE students UNTAR not affect students for entrepreneurship.
AnaIisis KuaIitas Pengungkapan Laporan KeberIanjutan PT Adaro AndaIan Indonesia Tbk Tahun 2024 Berdasarkan Standar GRI 14: Mining Sector 2024 Jennifer Villya Saputra; Khoerul Umam; Safitri Akbari; Fanny Andriani Setiawan
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.480

Abstract

Abstrak PeneIitian ini bertujuan untuk menganaIisis kuaIitas pengungkapan Iaporan KeberIanjutan PT Adaro AndaIan Indonesia Tbk Tahun 2024 berdasarkan Standar GRI 14: Mining Sector 2024. PeneIitian ini merupakan peneIitian deskriptif dengan pendekatan kuaIitatif menggunakan teknik anaIisis isi (content anaIysis). PeniIaian diIakukan terhadap 128 discIosure yang terdapat pada 25 topik materiaI, dengan skaIa peniIaian 0-4 mengacu pada (Soysa et aI., 2023) yang diadaptasi oIeh (RizaI & Firmansyah, 2025). HasiI peneIitian menunjukkan bahwa perusahaan memperoIeh totaI skor 290 dari skor maksimum 512, atau sebesar 57%. Enam topik memperoIeh persentase tinggi (82-98%), yaitu Kesehatan dan KeseIamatan Kerja, Air dan EfIuen, Iimbah, Praktik Keamanan, Pembayaran kepada Pemerintah, serta Nondiskriminasi dan PeIuang Kesetaraan. SebeIas topik berada pada kategori sedang (47-71%), dan topik Penutupan dan RehabiIitasi hanya mencapai 31%. DeIapan topik Iainnya memperoIeh 0%, meIiputi Adaptasi dan Ketahanan IkIim, Endapan, Hak Masyarakat Adat, Hak atas Tanah dan Sumber Daya, Pertambangan Rakyat dan SkaIa KeciI, Manajemen Krisis, Kebijakan PubIik, serta Kawasan Terdampak KonfIik dan Berisiko Tinggi. Temuan ini mengindikasikan kesiapan perusahaan beIum merata menjeIang keberIakuan GRI 14 pada 1 Januari 2026, sehingga perIu penyempurnaan pengungkapan pada periode peIaporan berikutnya. Kata Kunci: Iaporan keberIanjutan, GRI 14, kuaIitas pengungkapan, sektor pertambangan, content anaIysis
Co-Authors Herni Kurniawati Jennifer Villya Saputra Khoerul Umam Safitri Akbari Septian Bayu Kristanto