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All Journal JAZ: Jurnal Akuntansi Unihaz Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi
Dika Candra Laili
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN PROFITABILITAS TERHADAP PUBLIKASI SUSTAINABILITY REPORT STUDI KASUS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR PADA BEI (PERIODE 2010-2015) Dika Candra Laili; Fitria Ayu Islamiyah; Tri Ratnawati
Jurnal Ilmu Akuntansi Vol 7 No 1 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/byzcbd05

Abstract

Growth has become a demanding goal for most companies.  In addition, growth is always included in considering a company's performance to calculate company value. If a company experiences too high financial growth and funding from debt, the company could be at risk of experiencing liquidity and solvency problems.  However, if the company experiences financial growth that is too low, the company may also be at risk of bankruptcy because it cannot optimize the use of its resources.  This is where the role of the Sustainable Growth Rate (SGR) lies, which can help companies identify their growth problems.   This research uses mining sector companies as research objects. The aim of the research is to find the influence of the audit committee, direction board and profitability towards the publication of sustainability reports. The method used for analysis is descriptive. For the results. The Audit Committee and Board of Directors have influence on the disclosure of Sustainability Reports in mining companies. Meanwhile, the Profitability variable has no influence on the disclosure of Sustainability Reports in mining sector companies listed on the IDX for the period 2010 to 2015.
Analisis Laporan Keuangan Pada PT Mustika Ratu Dan PT Viva Menggunakan 5 Rasio Keuangan Dika Candra Laili; Dyah Ayu Pramesti; Khansa Tsabita Wijaya; Novia Paramida; Hanif Dwi Hastungkara
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1207

Abstract

Financial report analysis is a process of researching financial reports and their elements which aims to evaluate and predict the financial condition of a company or business entity and also evaluate the results that the company or business entity has achieved in the past and present. It is very important for parties who have an interest in the development of a company to know the financial condition of a company, such as external and internal parties. Financial reports are an information medium used by a company to report the condition and financial position of the company to interested parties, namely internal and external parties of the company which are useful for these parties in making economic decisions. The method we use in this research is qualitative
Audit Internal Dan Efektivitas Pengendalian Intern Penjualan Di PT Garuda Food Putra Putri Tbk Dika Candra Laili; Khansa Tsabita Wijaya
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2603

Abstract

Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%.
Audit Internal Dan Efektivitas Pengendalian Intern Penjualan Di PT Garuda Food Putra Putri Tbk Dika Candra Laili; Khansa Tsabita Wijaya
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2603

Abstract

Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%.
Pengaruh Solvabilitas dan Profitabilitas terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2019-2021 Dika Candra Laili; IBK Bayangkara
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): Jurnal Mutiara Ilmu Akuntansi (JUMIA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3744

Abstract

His study aims to examine the effect of profitability and solvency on audit delay and company size as a moderating variable. Audit delay is a condition where a company experiences a delay in issuing audited financial statements so that this condition can affect the quality of financial statement information. The populationlin this study were banking sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study used a purposive sampling method. The sample in this study consisted of 30 companies using a purposive sampling technique.The data analysis techniques used were descriptive statistics, classical assumption tests, and hypothesis.testing using multiple linear regression analysis. The independent variable in this study is audit delay. The dependent variables in this study are Profitability and Solvency. The moderating variable in this study is Company Size. The research data are in the form of annual financial reports obtained from the official website www.idx.co.id andlthe official website of the related company. The data analysis method used is moderated regression analysis (Moderated Regression Analysis) with the SPSS application.
Co-Authors Dyah Ayu Pramesti Fitria Ayu Islamiyah Hanif Dwi Hastungkara IBK Bayangkara Khansa Tsabita Wijaya Novia Paramida Tri Ratnawati