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All Journal Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Khairina Nur Shadrina
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Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Faktor-Faktor Yang Mempengaruhi Audit Delay: Solvabilitas, Pergantian Auditor Dan Opini Audit Khairina Nur Shadrina; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.902

Abstract

Audit delay is the length of time for completing an audit carried out by an auditor, which is measured by the time difference between the date of the financial report and the date of the audit opinion in the financial report, and is one of the ratios to measure the company's ability to pay all obligations. This article reviews the factors that influence audit delay, namely solvency, auditor turnover and auditor opinion, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) solvency influences audit delay; 2) changing auditors affects audit delay; and 3) audit opinion has an effect on audit delay. .
Struktur Sukuk dan Dinamika Pasar : Analisis Peran dan Dampaknya Dalam Pasar Modal Syariah (studi kasus pasar modal Syariah) Linda Agustina Saputri; Khairina Nur Shadrina; M.Erbi Farel.K.H; Farida Asfiah; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1194

Abstract

The concept of Islamic sharia-based finance is currently growing very rapidly and is a good alternative for the market to realize sharia compliance. The capital market is defined as a meeting place between supply and demand for securities (Soemitra, 2014). The market which is known as the conventional capital market is considered not conducive to the Islamic financial system due to the very high interest rates and speculation in it.Sukuk is a form of instrument used for investment which has been widely issued by both corporations and countries. In many cases, dynamics is the most important decision variable taken by companies and competitors. Market dynamics is a movement in which a company can achieve sales targets resulting from product purchases by buyers.
Co-Authors Cris Kuntadi Ersi Sisdianto Farida Asfiah Linda Agustina Saputri M.Erbi Farel.K.H