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All Journal Jurnal Siasat Bisnis Jurnal Riset Akuntansi Terpadu AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Jurnal Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Syntax Transformation Devotion: Journal of Research and Community Service Jurnal Locus Penelitian dan Pengabdian Journal of Accounting Research, Organization and Economics (JAROE) NGARSA: Journal of Dedication Based on Local Wisdom Jurnal Akuntansi
Munawar Muchlish
Universitas Sultan Ageng Tirtayasa
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI Saputra, Firman; Muchlish, Munawar; Bastian, Elvin
Jurnal Locus Penelitian dan Pengabdian Vol. 3 No. 1 (2024): jurnal locus penelitian dan pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v3i1.2421

Abstract

penelitian ini membahas faktor-faktor yang memengaruhi keterlambatan penyampaian laporan audit, yaitu ukuran perusahaan, profitabilitas, dan solvabilitas. Ukuran perusahaan mencerminkan kompleksitas organisasi, sementara profitabilitas dan solvabilitas mencerminkan kesehatan finansialnya. Reputasi kantor akuntan publik (KAP) juga diangkat sebagai variabel moderasi, mengingat pengaruhnya terhadap persepsi pemangku kepentingan terhadap kualitas audit. Penelitian ini bertujuan memberikan wawasan tentang bagaimana faktor-faktor tersebut memengaruhi audit report lag, dengan reputasi KAP sebagai potensi pembuat perbedaan dalam hubungan antara faktor-faktor tersebut. Penelitian bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit report lag dengan reputasi KAP sebagai variabel moderasi pada Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Dengan menggunakan teknik pengambilan sampel metode purposive sampling. Dengan menggunakan analisis regresi MRA (Moderating Regression Analysis) dengan menggunakan aplikasi SPSS ini untuk menganalisis model moderasi dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh ukuran perusahaan terhadap audit report lag, terdapat pengaruh profitabilitas terhadap audit report lag, terdapat pengaruh Solvabilitas terhadap audit report lag, reputasi KAP memoderasi ukuran perusahaan terhadap audit report lag, reputasi KAP memoderasi profitabilitas terhadap audit report lag, dan reputasi KAP memoderasi solvabilitas terhadap audit report lag.
The Effect of Whistleblowing System Toward Fraud Detection with Forensic Audit and Investigative Audit as Mediating Variable Priyadi, Andi; Abu Hanifah, Imam; Muchlish, Munawar
Devotion : Journal of Research and Community Service Vol. 3 No. 4 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i4.121

Abstract

Facing the latest industrial era, the development of the digital economy opens up new possibilities as well as increases the risk of fraud. These changes certainly have a significant impact on the development of accounting. On the other hand, these phenomena and situations have resulted in increasingly fierce business competition, the demands of this competition can change business behavior towards unfair/cheat competition which is a form of economic crime. This study aims to determine the effect of whistleblowing system toward fraud detection with forensic audit and investigative audit as a mediating variable. This study used primary data to obtained important information from the respondents by using purposive sampling method. The object research is 56 auditors in the Inspectorate of Banten Province. Smart PLS 3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially has a positive significant effect on the investigative audit. Third, whistleblowing system partially has a positive significant effect on the fraud detection. Forth, investigative audit partially have a positive significant effect on the fraud detection. Fifth, forensic audit partially have a positive significant effect on the fraud detection. Therefore, it can be explained that the implementation of a wistleblowing system will encourage and increase employee participation in reporting violations that affect the fraud detection in the organization, with the results obtained from this research.
Co-Authors Abbas, Dirvi Surya Akrom, Akrom anti, Pebri Bastian, Elvin Dadan Ramdhani Elvin Bastian Elvin Bastian Fery Citra Febrianto Imam Abu Hanifah Indana Afiah Kalbuana, Nawang Komarudin, Mochamad Fahru Lia Uzliawati Lia Uzliawati Lia Uzliawaty Mazda Eko Sri Tjahjono Muhamad Taqi Nurhayati Soleha, Nurhayati Priyadi, Andi Rawi Rawi Retnowati, Wulan Rivan Andi Ghifary Riza Nurfidia Febrianti Saputra, Firman Tri Wahyudi Tubagus Ismail Vierina Clyde Wulan Retnowati