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All Journal Jurnal Abdimas Sangkabira Journal of Ekonomics, Finance, and Management Studies
Adelia, Fina
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Social Sciences

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ANALISIS KEBUTUHAN INFORMASI AKUNTANSI PADA UKM DI KOTA PADANG Putri, Amanda; Adelia, Fina; Akbar, Farras Atha; F. D., Gezah Berkah Akbar; Widiastuty, Erna; Febrianto, Rahmat
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.828

Abstract

Accounting information is an important medium in business operational activities. Accounting information help owners in making business decisions. This community service aims to analyze the accounting information needs of Small and Medium Enterprises (UKM) in the city of Padang. The method used in this activity was observation and interviews with SME owners in Padang City. As a result, business owners need information about the inventory of their merchandise. Inventory information is needed because it relates to information on the amount of capital spent to purchase merchandise inventory. Thus, information regarding recording the amount of inventory via an inventory card is expected to help the owner to find out accounting information related to the correct amount of inventory.
Determinants of Audit Delay: Evidence From the Indonesia Stock Exchange Adelia, Fina; Luthan, Elvira
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7333

Abstract

The current era, characterized by rapid changes in business dynamics and financial regulations, demands a deep understanding of audit delay. This study aims to empirically test and analyze the effect of audit fees, profitability, audit tenure, audit opinions, and audit committee expertise on audit delay. The sample used was 96 observations consisting of property and real estate sector companies listed on the Indonesia Stock Exchange during 2019 to 2022. Then the data was analyzed using the classical assumption method and multiple linear regression. The results of this study indicate that audit fees and audit tenure do not have a significant effect on audit delay, while profitability, audit opinions, and audit committee expertise have a negative effect on audit delay. This study expands the literature by adding testing on variables that have not been widely studied in the causes of audit delay. The implications of this study are expected to provide more recent insights to companies and professionals regarding several factors that can cause audit delays.
Co-Authors Akbar, Farras Atha Elvira Luthan ERNA WIDIASTUTY F. D., Gezah Berkah Akbar putri, amanda Rahmat Febrianto