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All Journal International Journal of Economics (IJEC) Tarim : Jurnal Islamic Education
Sari, Yulan
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Religion Economics, Econometrics & Finance Education

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Factors that Affect Audit Delay Sari, Yulan; Febyansyah, Andar
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1042

Abstract

The objective of this study was to ascertain whether there is a correlation between profitability, solvency, company size, company age, and audit opinion with audit delay. This study employs existing data on the financial statements of the mining sector, which have been adjusted to align with the sample criteria specified by the Indonesia Stock Exchange for the 2019-2023 research period. The data collection process employed a purposive sampling method, yielding a total of 70 data points from 14 mining companies over a five-year period. The research findings were subjected to a multiple linear regression analysis using the SPSS software. The results indicated that profitability exerts a negative influence on audit delay, whereas solvency and company size exert a positive influence on audit delay. Additionally, company age and audit opinion were found to have no effect on audit delay.
Factors that Affect Audit Delay Sari, Yulan; Febyansyah, Andar
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1042

Abstract

The objective of this study was to ascertain whether there is a correlation between profitability, solvency, company size, company age, and audit opinion with audit delay. This study employs existing data on the financial statements of the mining sector, which have been adjusted to align with the sample criteria specified by the Indonesia Stock Exchange for the 2019-2023 research period. The data collection process employed a purposive sampling method, yielding a total of 70 data points from 14 mining companies over a five-year period. The research findings were subjected to a multiple linear regression analysis using the SPSS software. The results indicated that profitability exerts a negative influence on audit delay, whereas solvency and company size exert a positive influence on audit delay. Additionally, company age and audit opinion were found to have no effect on audit delay.
PERAN KEBANGSAAN MUHAMMADIYAH DI INDONESIA Siregar, Fadillah Rosa; Sari, Yulan; Siregar, Rosmaimunah; Lubis, Jumaita Nopriani; Wahyuni, Sri
Tarim : Jurnal Islamic Eduation Vol 1, No 2 (2023): Tarim: Jurnal Islamic Education
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the role of Muhammadiyah nationality in Indonesia. The purpose of his research is to find out what are the roles of Muhammadiyah for Indonesia. This type of research is library research. This research makes Library materials as its main data source. The results of the research obtained are, Muhammadiyah was founded by K.H Ahmad Dahlan in 1912 precisely in Yogyakarta. The purpose of Muhammadiyah is to uphold and uphold the religion of Islam so that a true Islamic society is realized. Muhammadiyah's efforts and activities are very broad, one of which is in the political field. Muhammadiyah has a very strategic role in the midst of the people and nation in the Unitary State of the Republic of Indonesia (NKRI). Muhammadiyah has a collective obligation to preach Islam in the form of beramar ma'ruf nahi munkar and provide ethical, moral and moral guidance to government and community policies. Muhammadiyah as a national force has fought in the independence movement and through its figures was actively involved in establishing the Republic of Indonesia. After Indonesia's independence, Muhammadiyah's devotion to the nation and state continued.
Co-Authors Andar Febyansyah Jumaita Nopriani Lubis Siregar, Fadillah Rosa siregar, rosmaimunah Sri Wahyuni