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All Journal Jurnal Media Akademik (JMA) JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Eka Khoiriah
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG: FINANCIAL DISTRESS DAN AUDIT TENURE Eka Khoiriah; Cris Kuntadi
Jurnal Media Akademik (JMA) Vol. 2 No. 4 (2024): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i4.253

Abstract

Audit report lag ialah terlambatnya auditor untuk menuntaskan data audit. Audit report lag dapat mempengaruhi beberapa pihak untuk diambilnya putusan. Aduit report lag juga bisa didampaki sebagian faktor. Artikel ini mengkaji unsur yang bisa mendampaki audit report lag, ialah financial distress serta audit tenure sebuah studi literatur akuntansi perpajakan. Target dibentuknya artikel ini untuk membentuk hipotesis dampak antar variabel yang hendak dipakai guna kajian berikutnya. Perolehanya berupa: 1) Financial distress tidak berdampak pada audit report lag; 2) Audit tenure tidak berdampak pada audit report lag.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Bagas Prinanda; Dea Safira; Dea Wulan Saputri; Eka Khoiriah; Ersi Sisdianto
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1195

Abstract

This study aims to provide a broader research picture on the topic of financial statement quality. In this study, factors that affect financial statements will be described. The research method used is in the form of literature studies from several national journals with a range of 2020-2023. The results of the study found that factors that can affect the quality of a company's financial statements are internal control systems, human resource competencies, information technology, organizational commitment, data reconciliation, and leadership ethics.
Co-Authors Bagas Prinanda Cris Kuntadi Dea Safira Dea Wulan Saputri Ersi Sisdianto