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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Media Riset Akuntansi Auditing & Informasi
Muhammad Nuryatno
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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faktor-faktor yang mempengaruhi audit delay pada perusahaan gopublic di indonesia mega panorama; muhammad nuryatno
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.337 KB) | DOI: 10.26460/ja.v7i2.971

Abstract

The main objective of this study is to detect whether company size, profitability, company age, and solvency influence audit delay. Random effect model is used for this study. The sample companies involved in this study were obtained from surveys of public companies in the LQ-45 registered on the Indonesian stock exchange. The data covers a five-year period from 2013 to 2017. The results show that the age of the company has a significant influence on audit delay and profitability which has a significant influence on audit delay while the age of the company and solvency does not affect audit delay
Pengaruh ukuran perusahaan, leverage, dan profitabilitas pada tax avoidance pada perusahaan konstruksi bangunan yang terdaftar di BEI periode 2014-2017 andriessen limbong; muhammad nuryatno
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.133 KB) | DOI: 10.26460/ja.v7i2.973

Abstract

The purpose of this research is to analyze the effect of firm size, leverage, and profitability to tax avoidance. The research population was construction companies listed in Indonesia Stock Exchange (IDX) in period of 2014-2017. Sampling method used was purposive sampling method with a sample of 8 companies during the observation period of 4 years in a row for a total of 32 samples. Analysis method of this research used multiple regression. The results showed that firm size and profitabiliti has no significant effect on tax avoidance, and leverage has a significant positive effect on tax avoidance.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT Agneus Shintya; Muhammad Nuryatno; Ayu Aulia Oktaviani
PROSIDING SEMINAR NASIONAL CENDEKIAWAN Prosiding Seminar Nasional Cendekiawan 2016
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.873

Abstract

Penelitian ini membahas pengaruh kompetensi, independensi dan tekanan anggaran waktu terhadap kualitas audit. pada Kantor Akuntan Publik di Jakarta menggunakan analisis regresi berganda. Subjek dalam penelitian auditor yang terdaftar di Direktori Institut Akuntan Publik Indonesia (IAPI) 2014 di wilayah Jakarta. Dalam penelitian ini menggunakan studi pengujian hipotesis. Adapun teknik pengambilan sampel dengan pendekatan random sampling. Sampel penelitian ini dengan responden sebanyak 100 responden pada Kantor Akuntan Publik di Jakarta. Pada penelitian ini terdapat tiga variabel, yang terdiri dari variabel dependen dan independen. Variabel dependen yaitu kualitas audit dan variabel independen yaitu, kompetensi, independensi, dan tekanan anggaran waktu. Berdasarkan hasil penelitian dapat disimpulkan bahwa kompetensi berpengaruh signifikan positif terhadap kualitas audit, independensi berpengaruh signifikan positif terhadap kualitas audit, tekanan anggran waktu berpengaruh signifikan positif terhadap kualitas audit,.
THE INFLUENCE OF LEVERAGE AND DIVERSIFICATION TO FINANCIAL PERFORMANCE OF GENERAL INSURANCE COMPANIESN IN INDONESIA 2010-2014 Yulianti ,; Muhammad Nuryatno
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.858 KB) | DOI: 10.25105/mraai.v15i1.1646

Abstract

The purpose of this research is to find out the influence of leverage and diversification to financial performance of general insurance companies in Indonesia. This research uses secondary data from Indonesian general insurance companies’s financial report  within  year 2010 to 2014.The population of this research  is general insurance companies in Indonesia which listed as member of The General Insurance assosiation of Indonesia. The number of samples that used in this research are 10 general insurance companies which were selected based on purposive sampling method.This research used pooled regression models and hypothesis testing for each independent variable on dependent.The Result of this research shows that leverage and diversification significantly affect positively to general insurance company’s financial performance in Indonesia.Keywords : leverage, diversification, financial performance, insurance companies, and ROE. 
The Role of Audit Quality as Moderating Factors Influencing the Timeliness of Financial Reporting Yogi Ananditya Nagari; Muhammad Nuryatno
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6342

Abstract

The purpose of this study was to determine the role of Audit Quality in moderating the effect of Profitability, Firm Size, Public Ownership, and Audit Opinion on Timeliness of Financial Reporting, with Leverage as a control variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2020. This study uses purposive sampling for 5 years of observation. The data were analyzed by descriptive statistical test, hypothesis testing by logistic regression analysis, F statistical analysis and t statistical analysis. The results showed that Profitability has a positive effect on the Timeliness of Financial Reporting. Meanwhile, Firm Size, Public Ownership and Audit Opinion have no effect on Timeliness of Financial Reporting. Leverage as a control variable cannot control the effect of the independent variable on the dependent variable. Audit Quality as a moderating variable cannot moderate the influence of Profitability, Firm Size, Public Ownership and Audit Opinion on Timeliness of Financial Reporting.
Co-Authors Agneus Shintya andriessen limbong Ayu Aulia Oktaviani mega panorama Yogi Ananditya Nagari Yulianti ,