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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Nurhaini
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR BANK Muhammad Yahya; Usep Siswadi; Nurhaini
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

Financial reports are communication tools that contain information made by company management in the form of financial data whose contents are about transactions within a company that occur during a certain period. Timeliness in the submission of financial statements is very important for parties with an interest in financial statements. Timeliness means the availability of information for decision makers at the right time so that it can influence their decisions. The population taken as the object of this research is 47 companies in the financial sector sub-sector of banks listed on the IDX during the period 2017-2021. quantitative data used in the form of secondary data. Determination of the sample using purposive sampling method and obtained a sample of 15 companies. Data were analyzed using multiple linear regression model using SPSS version 26 program.The results of the partial study using the t-test showed that the two independent variables that showed an influence on the Audit Report Lag were the firm size variable with a significance value of 0.014 less than 0.05, and the KAP size variable with a significance value of 0.000 less than 0.05 while the Profitability variable was not. has an influence on the Audit Report Lag because it has a significance value greater than 0.05, which is 0.128. Based on the F test, simultaneously Profitability, Company Size, and KAP Size affect the Audit Report Lag because it has a significance value of less than 0.05, which is 0.000 and has an influence relationship of 54.7% seen from the results of the Coefficient of Determination (R Square), the remaining 45.3% is influenced by other variables not examined in this study.
PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA Mia Sulistia Nengsih; Edi Sutanto; Nurhaini
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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The aim of this research is to analyze the influence of Corporate Governance using the proxies taken (Institutional Ownership, Audit Committee and Independent Commissioners) and Company Size on Company Value in Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The population of this research includes Primary Consumer Goods Sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2021 period. The method used in this research is quantitative methods. The sampling technique used purposive sampling technique, based on the specified criteria, a sample of 34 companies was obtained with a total of 136 observation data. The method used in this research is multiple linear regression analysis. The results of this research prove that Institutional Ownership partially has an effect on Company Value, the Audit Committee has a partial effect on Company Value, Independent Commissioners have a partial effect on Company Value, and Company Size has a partial effect on Company Value. The results of the simultaneous test state that the variables Institutional Ownership, Audit Committee, Independent Commissioners, and Company Size simultaneously influence Company Value.
PENGARUH KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Irna; Edi Sutanto; Nurhaini; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1458

Abstract

This research aims to determine the influence of the audit committee and company size on earnings management with company age as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. There are two independent variables (X) in this research, namely Audit Committee (X1) and Company Size (X2), the dependent variable is Earnings Management (Y) and the Moderating variable is Company Age (W). The population in this study was 166 companies in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was Purposive Sampling. The number of samples used in this research was 52 companies based on certain criteria. This type of research is quantitative research and the data source used is secondary data using data collection methods, namely annual reports and company financial reports. The analysis technique used in this research is moderated regression analysis and processed using SPSS version 23 software. Based on the results of the analysis and hypothesis testing in this research, it can be concluded that the Audit Committee partially has a significant and significant influence on Profit Management, Company Size partially has no and significant effect on Profit Management, Company Age is partially unable to moderate the influence of the Audit Committee on Profit Management, Company Age is able to moderate the Influence of Company Size on Profit Management.
Co-Authors Ana Ima Sofana Edi Sutanto Irna Mia Sulistia Nengsih Muhammad Yahya Usep Siswadi