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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Ilmiah Akuntansi Intellectual Capital, Jurnal Akuntansi Kontemporer
Khoirul Abidin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH OPINI AUDIT, PROFITABILITAS, SERTA KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN Vika Yuliana Putri; Khoirul Abidin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.843 KB) | DOI: 10.30640/inisiatif.v1i4.390

Abstract

This study aims to determine the effect of audit report lag consisting of audit opinion, profitability, and the complexity of the company's operations on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The approach in this study uses quantitative research. The population in this study were 54 manufacturing companies in the food and beverage sub-sector on the Indonesian stock exchange for the 2019-2020 period. The sampling technique used purposive sampling method with the number of companies as many as 27 companies that have a stablecondition. The data collection technique uses research on the financial statements of manufacturing companies in the food and beverage sub-sector on the Indonesian stock exchange for the 2019-2020 period. The data analysis technique used to answer the research hypothesis is multiple linear regression test. The results of this study indicate that the audit opinion variable and the complexity of the company's operations have no effect on the audit report lag, while profitability has an effect on the audit report.
Pengaruh Informasi Akuntansi Dan Praktik Akuntansi Manajemen Terhadap Kinerja UMKM Di Kabupaten Gresik Jawa Timur Kurnia Ulva Erlinasari; Khoirul Abidin
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

Micro, Small and Medium Enterprises are one of the economic sectors that play an important role in Indonesia. The diversity of the scope of accounting information, management accounting practices and performance achievements of Micro, Small and Medium Enterprises (MSMEs), is a pictures that reflects the business of this sector. This is what encourages researchers to analyze more deeply the influence of accounting information and management accounting practices on the performance of MSMes in Gresik district, East Java. This study uses multiple regression analysis, with a population of all MSMEs in Gresik with food and beverage business types as many as 115. The sample used in this study was 55 Micro, Small and Medium Enterprises, which were determined using the solvin formula. The results of the study together revealed that the researcher’s model was empirically proven fit to explain the dependent variable. The results of the hypothesis test revealed that accounting information and management accounting practices both have a positive effect on the performance of MSMEs
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA Khoirul Abidin; Daniel Ryan Satya Pratama
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zf7v1675

Abstract

This study aims to examine the effect of profitability, firm size, and the independent board of commissioners on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. Profitability is proxied by return on assets (ROA), firm size is measured using the natural logarithm of total assets, the independent board of commissioners is measured by the proportion of independent commissioners to the total number of commissioners, and sustainability report disclosure is measured using 117 disclosure items based on the Global Reporting Initiative (GRI) 2021 indicators. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Purposive sampling was employed, resulting in a sample of 39 companies with a total of 117 firm-years. The research method used is structural equation modeling (SEM) based on the inner model, utilizing Smart Partial Least Squares (PLS) version 4. The results indicate that profitability and firm size have a significant effect on sustainability report disclosure, while the independent board of commissioners has no effect on sustainability report disclosure.
Co-Authors Daniel Ryan Satya Pratama Kurnia Ulva Erlinasari Vika Yuliana Putri