The delay audit is the period in completing the audit process by an independent auditor from the closing date of the book on 31 December until the date of signing of the independent auditor's report. Audit delay can occur because of obstacles in the implementation of the audit process. This study aims to obtain empirical evidence on the effect of IFRS implementation, industry type, and bankruptcy probability of audit delay. The research method used in this research is descriptive analysis method and quantitative method by using multiple regression analysis. This research uses sample data of LQ 45 index company that listed in Bursa Efek Indonesia (BEI) during period 2013-2015. Sampling method used is purposive sampling method. After selecting based on purposive sampling method, there are 14 LQ 45 index companies that meet the required sample criteria with observation period for 3 years, so that 42 observations are obtained. The results of this study indicate that the implementation of IFRS effect on audit delay, Industrial Type affect audit delay, Probability Bankruptcy does not affect audit delay. The researcher recommends for further research to use other sector companies for research, using a method of determining samples other than purvosive sampling, replacing other independent variables that may affect audit delay.
Abstract. This research is based on a phenomenon that still occurs in State-Owned Enterprises (BUMN) where there are still many incidents of fraud, one of which is caused by a moral crisis. Therefore, this study aims to examine the effect of individual morality on fraud with organizational ethical culture as a moderating variable. This research is a quantitative research with verification method. Respondents in this study were 155 employees of State-Owned Enterprises (BUMN) in the Strategic and High Technology Defense Industry Sector in Bandung City. The method used for sampling is non-probability with the technique used is purposive sampling. This study uses primary data collected through the distribution of questionnaires. The hypothesis testing used is simple regression analysis and moderated regression analysis (MRA) with the help of SPSS version 23 statistical tool. The results show that individual morality has a significant effect on fraud and organizational ethical culture is not able to moderate the influence of individual morality on fraud. Abstrak. Penelitian ini didasarkan pada fenomena yang masih terjadi pada perusahaan Badan Usaha Milik Negara (BUMN) dimana masih banyak terjadi peristiwa kecurangan, yang salah satunya diakibatkan oleh sebuah krisis moral. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh Moralitas Individu Terhadap Kecurangan dengan Budaya Etis Organisasi sebagai variabel pemoderasi. Penelitian ini merupakan penelitian kuantitatif dengan metode verifikatif. Responden dalam penelitian ini adalah 155 orang karyawan Badan Usaha Milik Negara (BUMN) Sektor Industri Pertahanan Strategis dan Teknologi Tinggi di Kota Bandung. Adapun metode yang digunakan untuk pengambilan sampel yaitu non-probability dengan teknik digunakan adalah purposive sampling. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Pengujian hipotesis yang digunakan adalah analisis regresi sederhana dan analisis regresi moderasi atau moderated regression analysis (MRA) dengan bantuan alat statistik SPSS versi 23. Hasil penelitian menunjukan bahwa moralitas individu berpengaruh signifikan terhadap kecurangan dan budaya etis organisasi tidak mampu memoderasi pengaruh moralitas individu terhadap kecurangan
Abstract. This research is based on the phenomenon that occurs in the Public Accounting Firm (PAF), where there are still many fraud cases, one of which is caused by the unprofessionalism of the auditors. Therefore, this study aims to examine the effect of Professionalism and Emotional Intelligence on Audit Judgment. This research is a quantitative research with verification method. Respondents in this study were 31 auditors at the Public Accounting Firm in Bandung. The method used for sampling in this study is convenience sampling. This study uses primary data collected through the distribution of questionnaires. The hypothesis testing used was multiple regression analysis with the help of SPSS version 23 statistical tool. The results showed that professionalism had a significant effect on audit judgment and emotional intelligence had no significant effect on audit judgment. Abstrak. Penelitian ini didasarkan pada fenomena yang terjadi pada Kantor Akuntan Publik (KAP), dimana masih banyak terjadi peristiwa kecurangan, yang salah satunya diakibatkan oleh ketidak profesionalan auditor. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh Profesionalisme dan Kecerdasan Emosional Terhadap Audit Judgement. Penelitian ini merupakan penelitian kuantitatif dengan metode verifikatif. Responden dalam penelitian ini adalah 31 orang auditor pada Kantor Akuntan Publik di Kota Bandung. Adapun metode yang digunakan untuk pengambilan sampel pada penelitian ini yaitu convenience sampling. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Pengujian hipotesis yang digunakan adalah analisis regresi berganda dengan bantuan alat statistik SPSS versi 23. Hasil penelitian menunjukan bahwa profesionalisme berpengaruh signifikan terhadap audit judgement dan kecerdasan emosionak tidak berpengaruh signifikan terhadap audit judgement.
The purpose of this research is to analyse the information system that is being implemented to identify the problems faced by Baitul Maal Unisba. The problem faced is the lack of use of documents in documenting the activities carried out, the lack of supervision and control of every process and procedure, and there are no adequate reports to provide accurate information. The method used in this research is descriptive analysis and case studies while the system development method used is system development with the Framework for the Application Development (FAST) method in the form of stages in system development through several phases and activities carried out. The results obtained in this study are the design of a new information system to help Baitul Maal Unisba in solving the problems , namely related to the receipt of zakat funds information systems, zakat fund distribution information systems, financial reporting information systems. The use of a new information system can help carry out operational activities well, then with an integrated system it can solve the problem of recording and calculation that is often done by humans (human error). In addition, Baitul Maal's internal control can be more effective and data security more secure. Keywords: receiving zakat funds information system, distributing zakat funds information system, financial reporting information systems
Abstrak : Penelitian ini bertujuan untuk menguji pengaruh koneksi politis (political connection) terhadap audit delay dan dampak penggunaan transaksi pihak berelasi (related party transaction) dalam memoderasi pengaruh koneksi politis (political connection) terhadap audit delay. Dalam melakukan pengujian terhadap tujuan penelitian tersebut, peneliti menggunakan analisis regresi berganda dengan menggunakan sampel penelitian 59 perusahaan manufaktur atau 295 pengamatan untuk rentang pengamatan tahun 2013 – 2017. Dari hasil pengujian yang dilakukan, hasil penelitian menunjukkan bahwa koneksi politis (political connection) berpengaruh terhadap peningkatan audit delay. Penelitian ini juga memberikan hasil bahwa transaksi pihak berelasi (related party transaction) semakin meningkatkan pengaruh (political connection) terhadap audit delay. Hasil penelitian ini memberikan implikasi bahwa auditor harus lebih seksama dalam melakukan proses audit pada perusahaan yang terkoneksi secara politis dan yang melakukan transaksi pihak berelasi. Tingginya tingkat risiko bisnis yang cenderung terjadi pada perusahaan yang terkoneksi secara politis dan melakukan transaksi pihak berelasi memberikan sinyal negatif. Oleh sebab itu, kantor akuntan hendaknya memberikan penugasan kepada auditor yang lebih berpengalaman dan auditor yang mempunyai spesialis di bidang tertentu. Bagi penelitian selanjutnya, disarankan untuk menggunakan indikator lain dalam mengukur transaksi pihak berelasi (related party transaction), seperti transaksi pembelian yang berelasi dan jaminan berelasi.Kata Kunci : Audit Delay, Political Connection, Related Party Transaction
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