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Pengaruh Laba Rugi Perusahaan, Prediksi Kebangkrutan, dan Jenis Industri Terhadap Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Eva Anggra Yunita; Mohammad Arridho Nur Amin
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 2 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i2.1868

Abstract

Publication of financial reports by companies going public is an obligation. Even though the provisions for submitting the maximum time for publication of audited financial statements have been determined, many companies are still late in submitting their audited financial reports. Likewise, what happened to issuers belonging to the LQ45 index. This study aims to determine whether or not there is an effect of company profit and loss, bankruptcy prediction and type of industry on audit delay in LQ45 companies. This type of research uses quantitative research, where the data used is in the form of numbers. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange in 2017-2021 with a total of 45 companies. The sampling technique used purposive sampling technique. The data collection method uses secondary data. This study produces a company profit and loss variable and bankruptcy prediction has no effect on audit delay. Meanwhile, the type of industry has an effect on audit delay. Where, if the company is a non-financial industry, the potential for audit delay is higher.
Pemberdayaan Kewirausahaan Ibu-Ibu PKK Melalui Pelatihan Pembuatan Berbagai Olahan Ikan Di Desa Munjung Agung Kabupaten Tegal Mei Rani Amalia Amalia; Sari Wiyanti; Eva Anggra Yunita
Jurnal Pengabdian kepada Masyarakat Radisi Vol 2 No 1 (2022): April
Publisher : Yayasan Kajian Riset dan Pengembangan RADISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/pkmradisi.v2i1.122

Abstract

Munjung Agung Village is one of the villages in Kramat District, Tegal Regency, Central Java Province. The majority of Munjung Agung villagers work as fishermen who rely on fishing products to meet their daily needs. As for the mothers, most of them work as housewives who have no other income while they actually have a lot of time to use to increase their income. The purpose of implementing this community service is to provide entrepreneurial ideas about fish processing that can be carried out by housewives, especially PKK members and motivate them to become entrepreneurs. The method used is to provide hands-on theoretical and practical training regarding processing fish into products that provide more economic benefits.