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All Journal Juara: Jurnal Riset Akuntansi Jurnal Belantara
Wulandari , Christine
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Decision Sciences, Operations Research & Management Education Environmental Science

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Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komite Audit Terhadap Audit Report Lag Syahzuni, Barlia Annis; Wulandari , Christine
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.8732

Abstract

This research is intended to explore the implications of independent variables, which include profitability, company size, and audit committee on audit report lag as the dependent variable. The focus of this research is on business entities operating in the property and real estate services sector listed on the Indonesia Stock Exchange during 2020-2022. The research population includes 68 companies, with a total sample that meets the research criteria of 204. The variable measurements in this study involve Return on Equity (ROE) to measure profitability, Ln total assets to measure company size, and the number of audit committee members who have an accounting background to measuring the performance of the audit committee. Analysis is carried out using statistical applications. This research conducted a comparative causal analysis using the multiple liner analysis method by carrying out the classical assumption test, F test, T test, and coefficient of determination test (R2). The test resulted in the finding that there was a negative correlation between profitability and audit report lag, while company size did not show any influence on audit report lag. On the other hand, the audit committee shows a positive influence on audit report lag.
INSTITUTION ANALYSIS OF FARMERS GROUP HOLDERS OF SOCIAL FORESTRY LICENSE IN THE FOREST MANAGEMENT UNIT OF BATUTEGI, INDONESIA Uma , Kaifa; Febryano, Indra Gumay; Wulandari , Christine; Kaskoyo, Hari; Darmawan, Arief; Fitriana , Yulia Rahma; Safe'i , Rahmat; Herwanti, Susni; Novriyanti, Novriyanti; Iswandaru , Dian
Jurnal Belantara Vol 7 No 2 (2024)
Publisher : Forestry Study Program University Of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jbl.v7i2.1049

Abstract

Institutions are the rules of the game that can regulate the activities of Farmers Group members to support Social Forestry activities. The study aimed to analyze the structure, roles, and institutional rules of the Farmers Group of Karya Tani Mandiri and the Farmers Group of Karya Bakti in the Forest Management Unit of Batutegi, Indonesia. Data collection was carried out using interviews, observations, and literature studies. The data that has been collected is then analyzed using a Likert scale. The results showed that Farmers Group of Karya Bakti in terms of structure, roles, and complete game rules compared to Farmers Group Karya Tani Mandiri. This is because the Farmers Group of Karya Tani Mandiri at the time in the field did not have Memorandum of Association/Article of Association, Decree of the Regent, institution’s structure, the role of the structure, but the facts in the field Farmers Group of Karya Bakti violated the rules of the game in the Memorandum of Association/Article of Association, namely cutting down trees for personal gain. In forest areas, the application of the game rules to the institution's performance of the Farmers Group of Karya Tani Mandiri and the Farmers Group of Karya Bakti needs to be improved so that forest management can be sustainable by understanding and obeying the rules of the game that apply.
Co-Authors Arief Darmawan Fitriana , Yulia Rahma Indra Gumay Febryano Iswandaru , Dian Kaskoyo, Hari Novriyanti Novriyanti Rahmat Safe'i Susni Herwanti Syahzuni, Barlia Annis Uma , Kaifa