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All Journal Tangible Journal Islamic Accounting and Finance Review
Nashiruddin Mushoddiq Rahman, Ahmad
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Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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Pengaruh Profabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran Kantor Akuntan Publik (KAP) terhadap Audit Delay Ryketeng, Masdar; Muh. Wahyu Tirsyad Eka, Putra; Zahratul , Hawaisya; Dea Ramahdiny Putri, Acer; Nashiruddin Mushoddiq Rahman, Ahmad
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.608

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, solvabilitas, ukuran perusahaan, dan ukuran Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan atau laporan keuangan yang dipublikasikan melalui situs resmi BEI. Sampel dalam penelitian ini berjumlah 12 perusahaan yang dipilih menggunakan metode purposive sampling berdasarkan kriteria tertentu yang sesuai dengan tujuan penelitian. Analisis data dilakukan dengan menggunakan metode regresi linier berganda untuk menguji hubungan antara variabel independen dan audit delay sebagai variabel dependen. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran KAP tidak memiliki pengaruh yang signifikan terhadap audit delay. Sementara itu, variabel solvabilitas dan ukuran perusahaan terbukti memiliki pengaruh positif dan signifikan terhadap audit delay. Temuan ini menunjukkan bahwa semakin tinggi tingkat solvabilitas dan semakin besar ukuran perusahaan, maka semakin besar kemungkinan terjadinya keterlambatan dalam penyampaian laporan keuangan yang telah diaudit.
MENGONSTRUKSI MODEL EVOLUSI PEMIKIRAN AKUNTANSI MAINSTREAM, INTERPRETIVE, DAN CRITICAL MELALUI SINTESIS LITERATUR METODOLOGIS Ryketeng, Masdar; Nashiruddin Mushoddiq Rahman, Ahmad
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 2 (2025): Volume 6 (2) Desember 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i2.68945

Abstract

This study aims to construct a model of the evolution of accounting thought through a methodological literature synthesis addressing the paradigms of mainstream accounting, interpretive accounting, and critical accounting. The study employs a qualitative approach using a non-systematic literature review (non-SLR) method involving 24 articles and scholarly works relevant to the development of ontology, epistemology, methodology, and axiology in accounting research. Data were collected through the identification, selection, in-depth reading, information extraction, and classification of literature based on paradigmatic characteristics. The analysis was conducted using thematic literature synthesis to identify patterns of development, inter-paradigmatic relationships, and the dynamics of change in accounting thought. The findings indicate that the development of accounting thought has evolved through four major stages: mainstream accounting grounded in objectivism and positivism; interpretive accounting oriented toward social constructionism; critical accounting emphasizing emancipation and critique of power relations; and recent developments toward ecological and existential perspectives. The findings also show that the relationships among paradigms are not characterized by mutual replacement, but rather evolve through processes of critique, dialogue, and transformation, which generate methodological pluralism in accounting research. This study produces a conceptual model of the evolution of accounting thought that explains the philosophical shift in accounting knowledge from objectivism toward social constructionism, critical emancipation, and ecological consciousness. The model provides a more comprehensive understanding of paradigmatic development within the discipline of accounting.
Co-Authors Dea Ramahdiny Putri, Acer Muh. Wahyu Tirsyad Eka, Putra Ryketeng, Masdar Zahratul , Hawaisya