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Anak Agung Putu Gede Bagus Arie Susandya
Universitas Mahasaraswati Denpasar
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Journal : Jurnal Mantik

 1 
Analysis of Factors Affecting Audit Report Lag of Financial Sector Companies Listed on the Indonesia Stock Exchange Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2761

Abstract

The survival of the company always survives with the timeliness of financial reports. When financial reporting occurs, it will prevent investors or creditors from making decisions. This study aims to test and obtain empirical evidence regarding the influence of company size, company age, solvency, size of KAP, auditor opinion on financial sector companies listed on the Indonesia Stock Exchange in 2017-2019.               The research population is all financial sector companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study were 222 obtained based on purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis.               The results showed that company size and KAP size had a negative effect on audit reports, while company age, solvency, and auditor opinion had no effect on audit report lag. Further research can develop this research by adding other variables that theoretically affect the audit report, as well as increasing the research period or changing the sample used.
The Effect Of Competence, Morality, Integrity, Internal Control, And Organizational Culture On Fraud Prevention With Whistleblowing System As Moderating Variables Meita Risma Cahyani; Ida Ayu Putu Meita Puspa Aristanti; Anak Agung Putu Gede Bagus Arie Susandya; M Doni Permana Putra; I Kadek Bagiana
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3151

Abstract

This study aims to determine the effect of apparatus competence, apparatus morality, apparatus integrity, internal control and organizational culture on the prevention of fraud that occurs in the management of village fund allocations with the whistleblowing system as a moderating variable in the Village Office in Baturiti sub-district. This study uses a quantitative descriptive design. The population in this study were village officials in Baturiti sub-district totaling 84 people. The sample uses a saturated sample. Data obtained from the distribution of questionnaires to respondents who have been determined. The data analysis technique used the MRA test. The results showed that the morality of the apparatus, the integrity of the apparatus and the organizational culture had no influence on the prevention of fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations. The internal control variable has a positive and significant effect on preventing fraud in managing village fund allocations, while the competence of the apparatus has a negative effect on preventing fraud in managing village fund allocations. And the whistleblowing system has been proven to moderate the influence of competence, internal control and organizational culture on fraud prevention in the management of village fund allocations, while the whistleblowing system does not moderate the morality of the apparatus and the integrity of the apparatus towards preventing fraud in the management of village fund allocations.
Co-Authors Agrippina Wiraningtyas, Agrippina Erna Cahyaningsih Gde Bagus Brahma Putra Gde Bagus Brahma Putra Gede Septiadi Puja Mahendra I Dewa Ayu Dian Pratiwi I Gede Agus Putra Ardana I Gede Wisnu Eka Wijaya I Gusti Ayu Medy Kayana Putri I Kadek Bagiana I Ketut Sunarwijaya I Ketut Sunarwijaya I Putu Satria Andrean Prayoga Ida Ayu Nyoman Yuliastuti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Ratih Manuari Irma Rubianti M Doni Permana Putra Mahendra, Gede Septiadi Puja Megayani, Ni Kadek Meita Risma Cahyani Meita Risma Cahyani Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Nyoman Ayu Suryandari Ni Putu Yuria Mendra Olahairullah, Olahairullah Putra, I Gusti Bagus Agung Hendrawan Putu Diah Kumalasari Putu Diah Sri Ayuni Putu Eka Pasmidi Ariati Sudiyani, Ni Nyoman Sutarto, Herkulanus Sugiono Suwandana, I Made Adi Suwandewi, Putu Ayu Meidha Wulan Triana