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All Journal Balance Vocation Accounting Journal Jurnal Bhakti Karya dan Inovatif
Muhamad Fadli Nur Insan
Universitas Informatika dan Bisnis Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences

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Analisis Sistem Informasi Akuntansi Penjualan Dan Pembelian Bahan Baku Pt Sagitarius Aceu Ardiansyah; Adam Karim Nurdiansyah; Ester Christianty; Febi Febriani; Muhamad Fadli Nur Insan; Elok Faiqoh Himmah
Jurnal Bhakti Karya dan Inovatif Vol 2 No 2 (2022): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v2i2.572

Abstract

Companies are the forerunner of economic activity. The development of the times makes every company must be more innovative and creative, one of which is in the use of technology. The accounting information system is the main foundation in every business process in order to present information on the company's financial statements. The company makes sales as the company's main goal in seeking profit. Sales is one of the company's business operations which is the core and becomes crucial information for the owners of the company's capital. PT Sagittarius is a company engaged in property and real estate that provides housing development services and is sold either in cash or on credit. Sales on credit are made through the bank, so PT Sagittarius will still receive cash from the bank that has been selected as the lender. In this case, there are several internal control systems on sales that need to be re-analyzed and provide recommendations. The sales accounting information system is the object of research to ascertain how effective and efficient the sales accounting system is for PT. Sagitarius.
The Effect of Good Corporate Governance and Earnings Management on Audit Report Lag Anike Putri; Muhamad Fadli Nur Insan; Elok Faiqoh Himmah; Johannes Kristian Siregar
Balance Vocation Accounting Journal Vol. 9 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i2.15246

Abstract

Timely submission of financial statements is essential for companies listed on the Indonesia Stock Exchange (IDX) to maintain transparency and investor confidence. However, recent developments show an increasing number of firms delaying their financial reporting, creating urgency to examine the factors that contribute to audit report lag. This issue is particularly relevant in the consumer cyclicals sector, which is highly sensitive to economic shifts and post-pandemic recovery challenges. This study aims to analyze the influence of good corporate governance and earnings management on audit report lag. The novelty of this research lies in its focus on the 2020–2024 period, which reflects the unique conditions of the post-pandemic business environment, as well as its sector-specific analysis of consumer cyclicals companies—an area that has received limited empirical attention. This study employs a descriptive quantitative approach using secondary data obtained from the annual reports of IDX-listed firms. Multiple regression analysis is used to test the hypotheses. The results show that good corporate governance has a partially negative effect on audit report lag, indicating its role in enhancing reporting timeliness. Meanwhile, earnings management exhibits no partial effect. These findings contribute to a deeper understanding of the determinants of reporting quality within a sector undergoing dynamic economic changes.
Co-Authors Aceu Ardiansyah Adam Karim Nurdiansyah Anike Putri Elok Faiqoh Himmah Elok Faiqoh Himmah Ester Christianty Febi Febriani Johannes Kristian Siregar