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INDONESIA
Journal Transformation of Mandalika
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : -     EISSN : 27455882     DOI : -
Core Subject : Economy, Health, Science, Education, Agriculture, Social, Engineering,
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics
Journal Transformation Of Mandalika (JTM) e-ISSN 2745-5882 is a scientific journal that accepts articles for publication in all scientific fields. Published every month since September 2020.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 4 (2022): April" : 5 Documents clear
PENGARUH UKURAN KAP, FINANCIAL DISTRESS, DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG Arthur Jehezkiel; Siagian, Harlyn L.
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 4 (2022): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i4.1078

Abstract

An auditor has an important role in a company, and an auditor also wants to have a good reputation in the eyes of his clients. One factors which can damage the reputation of an auditor is audit report lag, which is the time the audit work is completed until the time the audit report is issued. A long audit report lag can cause an auditor's reputation to be bad. Companies that have go public must also consider the length of the audit report lag time because it can affect the company's image in the public eye. Therefore, it is necessary to research the factors that affect the audit report lag. The population taken in this study is from the textile & garment and automotive & component sub-sector companies listed on the IDX in the 2017-2020 period. From this study’s results, it can be shown that financial distress affects audit report lag positively and significantly, while the variable size of KAP and auditor switching does not affect audit report lag.
PENGARUH AUDITOR CLIENT TENURE, REPUTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Hutabarat, Clara P. Georgina; Sudjiman, Lorina Siregar
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 4 (2022): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i4.1137

Abstract

This study aims to analyze the effect of auditor client tenure, audit reputation and company size on going concern audits in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This research method uses quantitative methods by performing data analysis techniques used in this study are descriptive statistics, multicollinearity test, overall fit model test, model feasibility test, coefficient of determination, classification matrix test and logistic regression significance test. Sample data obtained from as many as 27 companies with a total sample of 81. The results of this study indicate that hat (1) Auditor Client Tenure has no significant effect on Going Concern Audit (2) Audit reputation does not have a positive effect on Going Concern Audit, and (3) Company Size has no effect on Going Concern Audit.
EVALUASI COAL RECOVERY PADA KEGIATAN PENAMBANGAN DARI PIT A MENUJU STOCKPILE DI PT. X (EVALUATION OF COAL RECOVERY IN MINING ACTIVITIES FROM PIT A TO STOCKPILE AT PT. X) Azzahra, Siti Maghfirah; Hasan, Harjuni; Oktaviani, Revia; Winarno, Agus; Respati, Lucia Litha
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 4 (2022): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i4.1138

Abstract

Several coal companies apply a minimum target of coal recovery. Coal recovery is a comparison between the actual tonnage of coal production based on the data from the weighbridge and the coal tonnage as a result of survey measurements expressed as a percentage. The greater the coal recovery more effective the coal was mined. Loss of coal during the mining process was unavoidable. However, if the cause is known in detail, the amount of loss can be minimized by making efforts to repair the existing causes and can increase the value of coal recovery and the utilization of coal reserves owned by the company. There are 30 coal mining data. 19 of them still had a coal recovery below 96% with a total tonnage loss of 1.485,97 tonnes. There are 6 activity criteria that cause coal recovery, including the coal getting less than optimal and still leaves coal on front which accounts for 47,45% of the total loss, coal used as road coating accounts for 5,67%, survey measurement data is less representative the appearance of coal shapes accounted for 2,48%, errors naming on coal haulage coupons accounted for 9,77%, waterlogged fronts accounted for 29,64%, and recleaning accounted for 5,01% of the total tonnage loss.
PENGARUH OPINI AUDIT DAN LIKUIDITAS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG ADA DI BEI TAHUN 2018-2021 Ginting, Raja Masmur; Malau, Harman
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 4 (2022): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i4.1139

Abstract

Audit opinion and liquidity are examined into variable x in this study with the aim of knowing how well the influence produced on the length of time of the audit report lag which is the y variable in this study. As a population and also samples that will be researched, it is collected first through data sampling that is carried out to focus on the same field in a certain period of time, precisely companies engaged in basic industry and chemistry in 2018 - 2021. For the test, the data obtained first will be tested for normality through multicholinearity of the data by being ascertained once again through the histogram and normal P-P Plot which is the reference. Then a multiple linear regression analysis is carried out and the next is the f test and t test and end with a coefficient of determination test to determine how much influence it produces. The results of this study show that as many as 40 financial statements that are the object of this study show that it turns out that both audit opinions and liquidity have a negative and insignificant influence on audit report lag. However, when tested simultaneously, it was found that the audit opinion and liquidity had a significant influence on the audit report lag even though it was only 17.1% according to the results on the coefficient of determination test.
PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA PROGRAM STUDI AKUNTANSI UNTUK BERKARIR DI BIDANG PERPAJAKAN : (Studi pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Advent Indonesia Tahun 2019-2021) Telaumbanua, Grace Melani; Sudjiman, Paul Eduard
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 4 (2022): April
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i4.1141

Abstract

This research was conducted to satisfy researchers' curiosity regarding the influence of perception and motivation on the interest of accounting students of the Faculty of Economics, Adventist University of Indonesia in 2019-2021 for a career in taxation. This research uses the Quantitative Descriptive method and the data obtained comes from a questionnaire which then the data is processed with the help of the SPSS version 22 application. Researchers used the population in this study, namely accounting students of the Adventist University of Indonesia during the 2019-2021 period, using the purpose sampling method and calculated using the slovin formula so that the number of samples obtained was 75 students of the Accounting study program. In analyzing this study, researchers used descriptive statistics, classical assumption tests, multiple linear regression and coefficient of determination. Through the research conducted, results were obtained that showed that partially perception has a positive effect on the interest in acting in the field of taxation as well as motivation has a significant influence on career interest in taxation. At the same time, perception and motivation have a great influence on the tax career interests of accounting students of Universitas Advent Indonesia.

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