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PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2015-2021) Anwar, Chairul -; Nurlaila, Nurlaila; Hasugian, Hotbin
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 11 │ No. 1 │ 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v11i1.19253

Abstract

The purpose of this research aimed to anlyzed the effect of Audit Tenure, Company Size, and KAP Size on Audit Report Lag with Auditor Specialization as Moderating Variable. This research used secondary data, that were from audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The study population was 181 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2021 period. Sample selected by purposive sampling, amount of 99 companies with 5 years of observation were 495 datas. The analysis method used was Logistic Regression Analysis and Moderated Regression Analysis (MRA). Based on the results of this research showed that audit tenure and company size don't significantly influence audit report lag, KAP size significantly influence audit report lag.Auditor specialization doesn’t moderate the relationship of audit tenure and company size to audit report lag. However, auditor specialization does moderate the relationship of KAP size on audit report lag in manufacturing companies listed in Indonesia Stok Exhange in year of 2015-2021.
Strategies to Improve Understanding of the Impact of Promotions and Discounts on Purchase Decisions Nurlaila, Nurlaila; Ramadhan, Naufal; Simanjuntak, Nicholas Faisal
Taqaddum: Community Service Journal Vol 1, No 2 (2023): Taqaddum: Community Service Journal
Publisher : Universitas Islam Negeri Sumatera Utara

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Abstract

This study trained the sample about the impact of promotions and discounts on consumer purchasing decisions via ShopeeFood, specifically among students in Medan. The research employs Deep Interview, Training, and Participatory methods to gather insights. In-depth interviews reveal consumer perceptions regarding how ShopeePay’s promotions and discounts influence their purchasing choices. Training sessions aimed to educate users on the effective use of ShopeePay and to enhance their awareness of security measures, while participatory methods involved practical usage of ShopeePay in ShopeeFood transactions. Results from a 15-day community service initiative with 150 consumers indicate that a significant number of users experience issues such as slow transaction processing, lack of awareness about promotions, and technical errors. Additionally, some users were unfamiliar with proper ShopeePay usage. Training effectively improved user knowledge, loyalty, and awareness of promotions, leading to more practical and satisfying transactions. The analysis demonstrates that discounts have a substantial impact on purchasing decisions, with a high coefficient value indicating that price reductions are directly proportional to increased purchase likelihood. Although promotions also play a role in attracting consumer attention, discounts are more influential due to their immediate and understandable financial benefits, ease of price comparison, and direct impact on consumer decisions.
Enhancing Public Awareness about the Impact of Boycotts on Purchasing Decisions for Vaseline Products Dewi, Suci Ananda; Rokan, Mustafa Khamal; Nurlaila, Nurlaila
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 2 (2024): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

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Abstract

This article discusses the impact of boycotts on Vaseline products triggered by the Israel-Palestine conflict and the strategies that can be applied to address this issue. The prolonged conflict in Gaza and international support for Palestine have spurred boycott movements, including in Indonesia, as reflected in the Fatwa of the Indonesian Ulema Council (MUI). The primary focus of this research is on the methods of outreach and collaboration in managing the impact of boycotts on Vaseline products. The outreach method aims to educate both the company and consumers about the effects of boycotts and effective communication strategies. Collaboration with influencers and communities helps the company improve its brand image and strengthen its relationship with consumers. The results of this outreach indicate that while the company and consumers have gained a better understanding, strategic steps are still needed to improve brand image and effectively manage the impact of the boycott. The decline in sales and Unilever's stock price, which includes Vaseline products, highlights the tangible effects of the boycott, emphasizing the importance of communication strategies and positive campaigns to restore brand reputation and boost consumer trust