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All Journal Proceeding Of The International Seminar and Conference 2015 The Accounting Journal of Binaniaga SOLUSI Abdimasku : Jurnal Pengabdian Masyarakat
Janie, Dyah N. A.
Universitas Muhammadiyah Semarang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Journal : SOLUSI

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PERBEDAAN PENGGUNAAN DISCRIMINANT FUNCTION DENGAN MULTIVARIATE ANALYSIS OF VARIANCE (MANOVA) DAN PENERAPANNYA DALAM LLMU EKONOMI Dyah Nirmala Arum Janie
Solusi Vol 9, No 1 (2010)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v9i1.1970

Abstract

Analisis fungsi diskriminan, kadang disebut juga analisis diskriminan, digunakan untuk mengklasifikasi permasalahan ke dalam nilai-nilai variabel dependen kategorikal, biasanya berbentuk dikotomi. Jika analisis fungsi diskriminan efektif untuk suatu himpunan data, tabel klasifikasi estimasi yang tepat dan tidak tepat akan menghasilkan persentasi ketepatan yang tinggi.Model diskriminan memiliki beberapa asumsi yang mendasari;1. Prediktor tidak berkorelasi signfikan satu dengan yang lainnya.2. Rata-rata dan varian untuk masing-masing prediktor yang digunakan juga tidak berkorelasi3. Korelasi antara dua prediktor konstan antar kelompok4. Nilai masing-masing prediktor memiliki distribusi normal
INVESTIGASI TERHADAP LAMANYA PENYELESAIAN AUDIT: BUKTI EMPIRIS DARI PERUSAHAAN-PERUSAHAAN PUBLIK DI BEI Rifki Dahlan; Dyah N A Janie
Solusi Vol 9, No 4 (2010)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v9i4.1993

Abstract

This research investigates on audit delay factors. Audit delay is important issue for its ability to affect the timeliness of accounting information release. There are eight factors used in this research: company size (using market value I market capitalization as its proxy}, level of company profitability, auditor's opinion, industry classification, company that announced loss, accountant firm size, multinational company, number ofyears company has been a client of public accountant firm. There are 288 manufacturing and banking/financial public companies listed in Indonesia Stock Exchange (IDX)selected using (purposive) judgment sampling method for period 2007-2009, using multiple regression analysis in this study. The result shows that audit delay is irfluenced by company size and industry classification. This evidence suggest that only two of eight factors wich are significantly influencing audit delay. Further analysis also reveals that several studies using larger sample result in more significant variables, while others using smaller sample result in less significant variables.Keywords: audit delay, company size, market value (market capitalization}, level of company profitability, auditor's opinion, industry classification, company that announced loss, accountant firm size, multinational company, number of years company has been a client of public accountant firm. 
Co-Authors Bana Ahmad Gautama Dwi W.P.S. Nugroho erma handarsari Fatmasari Sukesti Ida Kristiana Nur Khatik Nurcahyono Nurcahyono Rifki Dahlan Rosyati - Rosyati Rosyati