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All Journal Ekonomi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Astuti, Iis Putri
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Literatur Review: The Effect of Earnings Management, Company Size, and Audit Opinion on Audit Delay Astuti, Iis Putri; Kuntadi, Cris
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7106

Abstract

This article is to review and do research on the factors that influence audit delays, specifically earnings management, company size, and audit opinion. The objective of this literature review article is to determine the hypothesis of the influence between variables that can be used in further studies. The method was descriptive qualitative and library research. The results of this literature review article indicated that (1) earnings management has a positive impact on audit delay; (2) company size has a positive impact on audit delay; and (3) audit opinion has a negative effect on audit delay. These findings contribute to the study of literacy in relation to the causes of audit delay.
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE EARNING, CAPITAL (RGEC) DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN: STUDI KASUS PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA SELAMA PANDEMI COVID-19 Astuti, Iis Putri; Djajanti, Atik
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 3 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i3.10474

Abstract

This research aims to examine the influence of the level of bank health using the RGEC component which consists of credit risk, operational risk, liquidity risk, good corporate governance, earnings and capital as well as earnings management on the value of companies in the banking industry listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period. The population in this study are banks registered on the IDX during 2020-2021. 40 banks were selected as research samples using the purposive sampling method. The data used is annual report data and stock transaction summaries from the IDX website. The data analysis technique used is panel data regression processed with the Eviews program. The research results show that credit risk has a significant negative effect on company value, capital has a significant positive effect on company value, while operational risk, liquidity risk, good corporate governance, earnings and earnings management have no effect on company value
Co-Authors Cris Kuntadi Djajanti, Atik