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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Saparudin, Muhammad
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering 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.
Analisis Realisasi Anggaran Belanja Untuk Mengukur Efektivitas Dan Efisiensi Penyerapan Anggaran Belanja Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Saparudin, Muhammad
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2024): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i2.1357

Abstract

Anggaran mempunyai peranan yang sangat penting bagi dunia usaha atau badan publik. Anggaran dapat dijadikan pedoman dalam menjalankan tugasnya. Organisasi sektor publik dituntut untuk mempertimbangkan value for money dalam mengambil kebijakan dan menjalankan aktivitasnya. Dengan mempertimbangkan value for money, diharapkan organisasi sektor publik dapat menangani aktivitasnya secara efektif dan efisien. Tujuan penelitian ini adalah untuk mengetahui tingkat efektivitas dan efisiensi penyerapan anggaran Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Lamandau periode tahun 2018 – 2022. Metode yang digunakan dalam penelitian ini adalah deskriptif dan analisis data dengan cara menggunakan metode pengukuran efektivitas dan efisiensi. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas penyerapan anggaran Badan Pengelolaan Keuangan dan Pendapatan Derah Kabupaten Lamandau bervariasi. Persentase efektivitas tertinggi pada tahun 2022 sebesar 93,29% dengan kategori efektif. Tingkat efektivitas terendah pada tahun 2020 dengan persentase 81,52% (cukup efektif). Seluruh tingkat efisiensi penyerapan anggaran Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Lamandau periode tahun 2018 – 2022 belum efektif. Untuk meningkatkan efisiensi dan efisiensi anggaran, diperlukan koordinasi dan kerjasama antar pihak terkait
Co-Authors Ariani, Ade Riyan Harbi Valdiansyah Sugi, Andi Neneng