This research examines the factors that influence audit report lag. The independent variables in this research are firm size, profitability, solvability, accounting firm size, age of company, audit committee size, independent board of commissioners, and ownership concentration. Audit report lag as the dependent variable in this research. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. There are 228 data that meet the sample criteria. The samples are collected using purposive sampling method. This research is analyzed using multiple regression analysis. The result identified that firm size, profitability, age of company had influence on audit report lag. While solvability, accounting firm size, audit committee size, independent board of commissioners, and ownership concentration had no influence on audit report lag.
The purpose of this study is to get emperical evidence about the influence of managerial ownership, financial leverage, profitability, firm size, investment opportunity, dividend policy, cash holdings, and number of independence board to the firm value; The influence of managerial ownership, financial leverage, profitability, firm size, and investment opportuinity to the firm value which is mediated by dividend policy. The population are non financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2014 to 2016. This study used 55 samples and samples selection procedure used purposive sampling. Data were analyzed using multiple regression method and path analysis. The result of this study shows that financial leverage, profitability, and dividend policy have influence toward firm value. While managerial ownership, firm size, investment opportunity, cash holdings and independence board have no influence toward firm value. Dividend policy mediate the correlation of managerial ownership and firm size to the firm value. While dividend policy does not mediate financial leverage, profitability, and investment opportunity to the firm value.
Purpose: The purpose of this service activity is to equip and assist vocational teachers and students in understanding and being able to operate various features in accurate accounting software related to accounting transactions which are expected to improve the skills of using accounting software for teachers and students. Method: The training method includes an introduction session on accurate accounting software, simulation of the use of accurate accounting software, discussion of journals and financial reports accompanied by questions and answers by vocational teachers and students. Results: Accurate accounting software training went well and smoothly even though it was carried out online, but the enthusiasm of the participants was still intertwined with the many questions asked to the trainers. Conclusions: With this training, it is hoped that it will improve the competence and professionalism of vocational teachers and students in using accurate accounting software which is widely used in companies in Indonesia to produce accounting information that is useful in decision making.
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