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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JIFTECH: Journal Of Islamic Financial Technology
Ariani, Ade
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Economics, Econometrics & Finance Social Sciences

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AUDIT DELAY FACTORS OF INDONESIAN FIRMS: A BINARY LOGIT AND PANEL EGLS ANALYSIS Ariani, Ade; Sugi, Andi Neneng; Saparudin, Muhammad; Valdiansyah, Riyan Harbi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2122

Abstract

This study intends to determine the influence of audit opinion and firm size on audit delays with audit rotation as a mediating variable. We examined 30 firms listed in IDX Circular Letter 2020-2022 using purposive selection and secondary data from financial reports. Despite deadline extensions, these companies consistently needed to submit timely reports. The findings reveal that an unfavorable audit opinion negatively affects the rotation process, whereas a larger firm size has a positive effect. Additionally, audit opinions and rotation negatively affect audit delays, whereas company size has a positive influence. The study also shows that audit rotation partially mediates the association between audit opinion and audit delay and between firm size and audit delay. The research team acknowledges that prevailing economic conditions during data collection may affect the applicability of the results to other periods. This study implies that auditors and accountants identify the primary causes of audit delays, such as inadequate documentation, transaction complexity, and communication issues. Implementing best practices can improve financial reporting quality, reduce errors, and enhance auditor timeliness. Auditors and accountants are advised to adopt these practices to minimize audit delays.
AUDIT DELAY FACTORS OF INDONESIAN FIRMS: A BINARY LOGIT AND PANEL EGLS ANALYSIS Ariani, Ade; Sugi, Andi Neneng; Saparudin, Muhammad; Valdiansyah, Riyan Harbi
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2122

Abstract

This study intends to determine the influence of audit opinion and firm size on audit delays with audit rotation as a mediating variable. We examined 30 firms listed in IDX Circular Letter 2020-2022 using purposive selection and secondary data from financial reports. Despite deadline extensions, these companies consistently needed to submit timely reports. The findings reveal that an unfavorable audit opinion negatively affects the rotation process, whereas a larger firm size has a positive effect. Additionally, audit opinions and rotation negatively affect audit delays, whereas company size has a positive influence. The study also shows that audit rotation partially mediates the association between audit opinion and audit delay and between firm size and audit delay. The research team acknowledges that prevailing economic conditions during data collection may affect the applicability of the results to other periods. This study implies that auditors and accountants identify the primary causes of audit delays, such as inadequate documentation, transaction complexity, and communication issues. Implementing best practices can improve financial reporting quality, reduce errors, and enhance auditor timeliness. Auditors and accountants are advised to adopt these practices to minimize audit delays.
UIN SYAHADA Students' Perceptions About Internet Banking Service Security In Sharia Banking Transactions Siregar, Sulaiman Efendi; Alfian, Ian; Ariani, Ade
Journal of Islamic Financial Technology Vol 1, No 2 (2022): JIFTECH : Journal Of Islamic Financial Technology
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.868 KB) | DOI: 10.24952/jiftech.v1i2.6671

Abstract

The theories used in this research are the theories put forward by Bimo Walgito which discusses the notion of perception, various perceptions, factors that influence perception, the characteristics of perception, the process of perception, understanding of security, types of security systems. network, security indicators, basic components of a security system, understanding of internet banking, benefits of internet banking, advantages of internet banking, and security of internet banking transactions. This research uses descriptive qualitative method. The subjects of this study were students of the Islamic Economics and Business Faculty of UIN SYAHADA Padangsidimpuan class of 2017 and 2018 as many as 25 informantsThe results of this study regarding the perceptions of UIN SYAHADA Padangsidimpuan students about the security of internet banking services in Islamic banking transactions, the researchers conclude that the perceptions of UIN SYAHADA Padangsidimpuan students about internet banking services are very good where internet banking services are one of the banking services that allow customers to make transactions via the internet network. Because this service will really help students in making transactions such as checking balances, transferring money, paying tuition fees, buying credit vouchers and buying electricity tokens. Keywords: Perception, Security, Internet Banking Service
Co-Authors Alfian, Ian Riyan Harbi Valdiansyah Saparudin, Muhammad Sugi, Andi Neneng Sulaiman Efendi Siregar