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All Journal Journal of Islamic Contemporary Accounting and Business Risalah Iqtisadiyah
Qheista Noor Fiddienillah
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Religion Economics, Econometrics & Finance

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The Influence of Operating Profit and Loss and the Size of The Public Accounting Firm on Audit Delay Fithri Dzikrayah; Silvia Septiani; Mia Lasmi Wardiyah; Mia Nurhasanah; Qheista Noor Fiddienillah
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.383

Abstract

This research aims to determine and analyze the influence of Operating Profit and Loss and the Size of the Public Accounting Firm (KAP) partially on Audit Delay. The influence of Operating Profit and Loss and Size of the Public Accounting Firm (KAP) simultaneously on Audit Delay in companies listed on IDX-MES BUMN 17 Period 2018-2022. This research uses a descriptive method with a quantitative approach. The statistical test tool uses the help of the IBM SPSS Statistics 27 version program. Operating Profit and Loss partially influence Audit Delay with a value of count 3,832 > table 2,018. The size of the Public Accounting Firm partially has no effect with a value of count -1.605 < table 2.018. Operating Profit and Loss and the Size of the Public Accounting Firm simultaneously influence Audit Delay with a value of Fcount 7.391 > Ftable 3.214. The R Square value obtained was 26.0%; the remaining 74.0% was influenced by other factors not examined in this research. Thus, the relationship between the variables in this study has a trim level of relationship. Companies should pay more attention to the timeliness of submitting financial reports, considering the importance of economic reports in decision-making. The manager evaluates the performance of each division to minimize delays in submitting financial reports. Future researchers can add independent variables and observation periods and expand the research object. Researchers want to know the extent to which these two variables play a role in influencing Audit Delay, especially in companies listed on IDX-MES BUMN 17, and can provide further information.
Implementation Of Statement Of Financial Accounting Standards (PSAK) 112 In The Financial Statements Of The Assyifa Waqf Agency In Subang District Ramadhani Irma Tripalupi; Iwan Setiawan; Gita Zakiah; Nurhasanah, Mia; Qheista Noor Fiddienillah
Risalah Iqtishadiyah Vol 3 No 1 (2024): January - June 2024
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v3i1.64

Abstract

This study investigates the implementation of SFAS 112 in the financial statements of the Assyifa Waqf agency in Subang Regency. Using qualitative research methods, the study aims to accurately describe the agency's financial statements using primary and secondary data. The data collection techniques include literature study, documentation, interviews, and observation. The recognition of waqf assets based on nominal and fair values, and the presentation of financial statements, including statements of financial position, activities, cash flows, and changes in assets under management, are key areas of focus. It is noted that the full implementation of SFAS112 in the Assyifa Waqf Board, particularly in terms of recognition, measurement, presentation, and disclosure of financial statements, has not been achieved. The findings of this study could potentially have a significant impact on the field of Islamic economics and waqf practices, providing valuable insights for future research and practice.
Co-Authors Dzikrayah, Fithri Gita Zakiah Iwan Setiawan Mia Lasmi Wardiyah, Mia Lasmi Mia Nurhasanah Nurhasanah, Mia Ramadhani Irma Tripalupi Silvia Septiani