Article Per Year (5 Year)
p-Index From 2020 - 2025
1.768
P-Index
This Author published in this journals
All Journal Logistik MANAJEMEN International Journal of Education and Social Science (IJESS) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Manajemen Riset Inovasi Trending: Jurnal Manajemen dan Ekonomi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia JGSD : Jurnal Guru Sekolah Dasar
Hani Hasanah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Manajemen Riset Inovasi

 1 
Pengaruh Opini Audit, dan Audit Delay Terhadap Kualitas Laporan Keuangan Dengan Profitabilitas Sebagai Variabel Moderasi (Pada Bank Umum Syariah di Indonesia Periode 2018 – 2022) Samsiah Samsiah; Aisyah Ratnasari; Hani Hasanah; Kristanti Kristanti
Jurnal Manajemen Riset Inovasi Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v2i1.2204

Abstract

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.
Co-Authors Achmad Husen Aisyah Ratnasari Almara Hawa Sukmarani Alwi Shihab Bambang Mardi Sentosa Budiastuti Fatkar Dedi Suganda Dwi Sri Dani Afriza Kristanti Kristanti Laras Annisa Ulfitri Nedi Lely Syafawi Mochamad Husein Isnaeini Muh Syauqi Malik Muhammad Djaelani Purwana E.S., Dedi Ria Kurniawati Samsiah Samsiah Saparuddin Silviana Naila Sunaryo Suparno Teuku Fajar Shadiq Verawati Fajrin Vivian Karim Ladesi Widodo Agung Nugroho Zain Zainuddin