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All Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Dimas Wicaksono
Universitas Islam As-Syafiiyah
Economics, Econometrics & Finance

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Pengaruh Pertumbuhan Laba, Investment Opportunity Set dan Ukuran Perusahaan terhadap Kualitas Laba Muhammad Yusuf; Dimas Wicaksono; Epy Nuryanti
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1734

Abstract

The purpose of this study was to obtain empirical evidence regarding the problem under study, namely "The Effect of Profit Growth, Investment Opportunity Set and Company Size on Earning Quality in Food and Beverage Sector Companies listed on the IDX for the 2016-2019 period". The number of companies that were sampled in this study were 12 companies. Determination of the sample in this study using purposive sampling technique. Testing the hypothesis in this study using the Panel Data analysis method using the E-VIEWS 10 program. The results showed that:(1) Profit Growth had no effect on Earnings Quality, (2) Investment Opportunity Set had no significant effect on Earnings Quality, (3) and Firm Size had no effect on Earnings Quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Dimas Wicaksono; Vera Sintia
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i2.2456

Abstract

This study aims to determine the effect of Audit Opinion, Solvability, and Company Size on Audit Delay in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 period. The population of this study includes all Property and Real Estate Sector companies Listed on the Indonesia Stock Exchange for the 2018-2021 period. Samples were taken using purposive sampling method with certain criteria, during the study period. The independent variables in this study are audit opinion which is measured using the dummy method in the related year, solvency which is measured by dividing total debt by total equity, and company size which is measured by multiplying LN by total assets. Meanwhile, the dependent variable in this study is Audit Delay, which is measured by subtracting the audit report date from the financial statement date or the book closing date. The results of this study indicate that: (1) Audit opinion has a negative effect on the occurrence of audit delay (2) Solvability has no effect on the occurrence of audit delay. (3) Firm size has no effect on audit delay.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN Rifka Nabila; Dimas Wicaksono
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i2.3619

Abstract

This study aims to analyze the effect of accounting information systems, internal controls, and the use of information technology on the quality of financial reports. The population in this research is the BSI Employee Cooperative, BNI Syariah and employee Cooperatives in the DKI Jakarta area. This research uses primary data which is measured using a Likert scale. The method for distributing questionnaires uses Google Form. Sampling was carried out using purposive sampling and the total sample was 37 respondents. Analyzed using SmartPLS version 4.9.5. The results showed that the accounting information system and internal control had a significant positive effect on the quality of financial reports, while the use of information technology did not have a significant effect on the quality of financial reports.
PENGARUH OPINI AUDIT BPK DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Mega Nurhalimah; Dimas Wicaksono
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i1.4161

Abstract

This study analyzes the Effect of BPK Audit Opinion and Capital Expenditure on Local Government Financial Performance in West Java Province Cities and Regencies in 2018- 2021. This type of research uses quantitative research methods. The population and sample in this study were 108 cities and districts with a period of 4 years. The population and samples are West Java cities and regencies located in the Directorate General of Financial Balance, Ministry of Finance and the Financial Audit Agency which publishes the results of budget realization reports and inspection results. Retrieved from https://jabar.bpk.go.id and https://djpk.keimeinkeiui.go.id websites. The data analysis technique uses panel data regression analysis using Eviews 9.0 software. The results showed that the BPK Audit Opinion had a negative effect on the financial performance of local governments, while Capital Expenditure had a positive effect on the financial performance of local governments.
Co-Authors Epy Nuryanti Mega Nurhalimah Muhammad Yusuf Rifka Nabila Vera Sintia