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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Maulana Kamal
Accounting Departement Faculty Of Economic And Business Syiah Kuala University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH LEVERAGE, SUBSIDIARIES DAN AUDIT COMPLEXITYTERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia) Bustamam Bustamam; Maulana Kamal
Jurnal Telaah dan Riset Akuntansi Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Audit delay is an audit solving duration which measured from the date of book year closing to the date of audit report issued. A high quality of financial statement audit could decrease investor and creditor risk in making an investment decision. The advantages of financial statement would decrease if the report isn’t available on time.This research examines the factors influence audit delay. They are leverage, subsidiaries and audit complexity. This research samples take all manufacturing companies are listed in Indonesia Stock Exchange, amount 32 companies that chose based on purposive sampling method by 160 observations. They have undertaken for 5 years from 2004 – 2008.Firstly, data is examined by classical normal linear regresion model (CNLRM) which consist normality, multicollinearity and heteroscedasticity tests. Secondly, it is examined by multiple linear regression using hypothesis to know about the factors have an influencing to audit delay.The result of this research shows that simultaneously, it proves that leverage, subsidiaries and audit complexity have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Partially, just leverage has a significant influencing to audit delay. Whereas subsidiaries and audit complexity don’t have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Keywords: Audit Delay, Leverage, Subsidiaries and Audit Complexity.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON PROFITABILITY WITH FIRM SIZE AS MODERATING EFFECT (STUDY ON LISTED MINING COMPANY IN INDONESIA STOCK EXCHANGE YEAR 2017 – 2019) Fathin Adlia Sahril; Maulana Kamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The economy moves away from polluting activities and towards cleaner production processes. Corresponding to this, companies are required not only to have high profitability but also to concern with environmental issues. It is expected that larger companies are able to generate more profits and to concern themselves with environmental issue. The purpose of this research is to investigate the influences of environmental performance and environmental disclosure on profitability with firm size as the moderating variable of that relationship. A sample of the listed mining companies of IDX was collected from 2017 to 2019 for hypothesis testing using a multiple regression analysis. The findings indicate that environmental performance and environmental disclosure were positively associated with profitability and firm size moderates this relationship.
ANALISIS PENGARUH FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD): STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA DISAAT PEMBELAJARAN JARAK JAUH (PJJ) Nella Sari Siregar; Maulana Kamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This paper seeks to examine a variety of hypotheses related to diamond fraud theory and religiosity on academic fraud. Using the purposive sampling method, this study involves 197 students of Accounting Study Program at Faculty of Economics and Business Syiah Kuala University during the implementation of Distance Learning. Data were collected using a questionnaire and distributed via google form. The results show that pressure and opportunity have positive significant effect on academic fraud, ability and religiosity have negative significant effect on academic fraud, and rationalization has no significant effect on academic fraud.
Co-Authors Bustamam, Bustamam Fathin Adlia Sahril Nella Sari Siregar