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All Journal Musamus Accounting Journal
Ade Sri Ulita
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Economics, Econometrics & Finance

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Pengaruh Laba Rugi, Opini Audit Dan Lamanya Listing Terhadap Audit Delay Ade Sri Ulita; Agus Nisfur Romdioni
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Abstract

Criteria set out aims to find out how much it affects the audit delay. Income is measured using profit or loss incurred by the company, audit opinion is measured by looking at the auditor's opinion on the fairness of the company's financial statements, the length of the company listing is measured by the number of days listed in the Stock Exchange Indonesia while audit delay is measured by the number of days the company delayed audited financial report in the Indonesia Stock Exchange. The research method used is multiple regression analysis with purposive sampling method with sample of companies listed on the Indonesia Stock Exchange mining sector. The results showed that the audit delay was influenced by the income and the auditor's opinion and the duration of the listing does not affect the occurrence of audit delay while simultaneously, the profit or loss of the company, Audit opinion and the duration of influential Against Auidt delay.
Pengaruh Keanekaragaman Manajemen Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan Agus Nisfur Romdioni; Ade Sri Ulita
Musamus Accounting Journal Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)
Publisher : Musamus University

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Abstract

This study examines the diversity of management in the disclosure of corporate social responsibility. Management diversity is measured based on gender diversity and national diversity. The population in this study reports mining companies listing on the Indonesia Stock Exchange in 2013-2015 The sample used by 15 companies is based on the purposive sampling method. Data analysis uses multiple regression analysis with the help of SPSS analysis tools. The results of the analysis test show that gender diversity and diversity of foreigners on the board of commissioners and managers influence the level of corporate social responsibility disclosure. This article offers important implications for companies to pay attention to the proportion of management diversity in order to produce good decisions so that companies can report and implement CSR programs on an ongoing and periodic basis. Keywords: CSR, gender, nationality, diversity
Co-Authors Agus Nisfur Romdioni