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All Journal Jurnal Scientia juremi: jurnal riset ekonomi
Amelia Vernanda
Institut Bisnis dan Informatika Kwik Kian Gie
Economics, Econometrics & Finance Education Mathematics

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AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL PADA MASA PANDEMI TERHADAP EFEKTIVITAS DAN EFISIENSI PENGENDALIAN KINERJA MANAJEMEN DI PT BELVAMAS MARITIM INDONTAMA Anathasya Angelia Zeta Junus; Amelia Vernanda; Vanessa Gabriella; Carmel Meiden
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 2: September 2022
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk mengukur, mengevaluasi atas sistem-sistem yang mempengaruhi kinerja perusahaan terkait dalam fungsi manajemen yang diterapkan terhadap perusahaan khususnya pada masa pendemi. Sampel data yang diambil untuk penelitian ini merupakan data dari perusahaan PT. Belvamas Maritim Indontama. Adapun data-data dari perusahaan PT. Belvamas Maritim Indontama yang dikumpulkan untuk dijadikan sebagai subjek penelitian. Metode penelitian yang digunakan yaitu dengan menerapkan pendekatan kuantitatif dilengkapi dengan observasi dan wawancara pada pihak perusahaan, serta evaluasi. Data-data yang telah dikumpulkan dengan meninjau laporan keuangan yang dimiliki perusahaan. Hasil penelitian ini adalah dengan adanya pengaruh yang cukup signifikan antara efektivitas dan efisiensi kinerja perusahaan dengan audit operasional dan juga pengendalian internal di masa pandemi
META-ANALYSIS STUDY OF FACTORS AFFECTING AUDIT DELAY Amelia Vernanda; Carmel Meiden
Jurnal Scientia Vol. 12 No. 02 (2023): Education, Sosial science and Planning technique, edition March-May 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i02.1399

Abstract

This study was conducted to analyze the factors affecting audit delay in 2012-2022. This study produced as many as 825 articles, found data from Publish or Perish (PoP) software, then 269 candidate articles, and produced 50 selected articles that matched the research criteria. Thus, this study integrates the results of research on 50 selected articles to determine the influence of factors that affect audit delay using the meta-analysis study research method. The independent variables studied were solvency, corporate profit and loss, audit committee, and reputation of public accounting firms (KAP). This research uses the foundation of agency theory and signal theory. Based on agency theory, companies that act as principals need an independent auditor who acts as an agent to carry out an audit process on financial statements that have been prepared by the company with the aim of improving the accuracy of company information. Based on signal theory, a signal is an action taken by company management where management is a party who controls the company's internal information and future prospects in detail compared to external parties. The hypothesis formed in this study is that solvency, company profit and loss, audit committee, and PAF reputation have a significant effect on audit delay. Based on the results of the meta-analysis test conducted, it can be concluded that all independent variables studied, namely solvency, company profit and loss, audit committee, and KAP reputation, significantly affect audit delay.
Co-Authors Anathasya Angelia Zeta Junus Carmel Meiden Vanessa Gabriella