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Pengaruh Kompleksitas Operasi, Komite Audit dan Kepemilikan Publik Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Properties & Real Estate Periode 2020-2023 Ninda Sherly Anggraini; Istianingsih Sastrodiharjo; Aloysius Harry Mukti; Bambang Prayogo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3912

Abstract

This study aims to analyze the effect of operating complexity, audit committee, and public ownership on audit delay in property and real estate sector companies in Indonesia during the period 2020-2023. This study used a sample of 71 companies selected by purposive sampling method. This research uses descriptive statistical techniques with a quantitative approach. The analysis and testing tools used in this study are Descriptive Statistical Test, Classical Assumption Test, which consists of Normality Test, Multicollinearity Test, Heteroscedasticity Test, and also Autocorrelation Test. The results show that operating complexity and public ownership have a positive effect on audit delay, while the audit committee has no significant effect
Pengaruh Teknologi Informasi, Pengendalian Internal dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi Ninda Sherly Anggraini; Cris Kuntadi; Rachmat Pramukty
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1599

Abstract

In a research or scientific publication, previous research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or ongoing research. Analysis of the Accounting Information Systems literature is used to analyze aspects that affect the Quality of Accounting Information Systems, particularly Information Technology, Internal Control, and User Competence. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. Scientific work is written using a qualitative approach and library research. Examine the theory and the relationship or influence between variables in books and journals that you find online or offline in the library using Mendeley, Scholar, Google, and other sources. The findings of this literature review are as follows: Information Technology influences the quality of accounting information systems; Internal Control affects the quality of accounting information systems; and User Competence affects the quality of accounting information systems.