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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Terapan Abdimas Jurnal Akuntansi dan Pajak ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat JIPkM JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi SENTRI : Jurnal Riset Ilmiah
Ardiana, Titin Eka
Fakultas Ekonomi Universitas Muhammadiyah Ponorogo
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kualitas Pelayanan Terhadap Pembelian Ulang Dawet Jabung yang Dilihat dari Kepuasan Pelanggan sebagai Variabel Mediasi Nanang Cendriono; Titin Eka Ardiana Eka Ardiana
Jurnal Akuntansi dan Pajak Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.191 KB) | DOI: 10.29040/jap.v18i2.120

Abstract

Tujuan penelitian ini untuk menguji apakah faktor Assurance, Empathy, Reliability, Responsiveness dan Tangible mempengaruhi kepuasan pelanggan dalam pelaku usaha UKM di Dawet Jabung Kecamatan Mlarak Kabupaten Ponorogo dan apakah kepuasan pelanggan mampu untuk mempengaruhi agar pelanggan tetap melakukan pembelian ulang. Penelitian ini merupakan pengembangan model penelitian ekspektasi konfirmasi Shanker dan Bhattacherje (2001) dalam menjelaskan kepuasan pelanggan dan niat untuk melakukan pembelian ulang. Penelitian ini menggunakan metode observasi dan penyebaran data kuesioner yang dilakukan kepada 83 responden. Penelitian ini menggunakan Structural Equation Model (SEM) sebagai alat uji statistik. Hasil penelitian ini menunjukkan bahwa ada dua hipotesis yang tidak terdukung. Sementara itu sisanya ada empat hipotesis yang terdukung diantaranya (1) Assurance berpengaruh positif dan signifikan dengan kepuasan pelanggan, (2) Empathy berpengaruh positif dengan kepuasan pelanggan, (3) Tangible berpengaruh positif dengan kepuasan pelanggan, dan (4) Kepuasan Pelanggan berpengaruh positif dengan Pembelian Ulang. Salah satu hipotesis yang menjadi isu utama adalah hubungan antara Reliability dan Responsiveness terhadap kepuasan pelanggan. Hal ini memberikan kontribusi kepada pedagang Dawet Jabung bahwa pedagang akan mempertimbangkan berbagai jenis keluhan konsumen sebagai indikator yang diperlukan atas kinerja yang tidak memuaskan.
PENGARUH PERSEPSI GURU ATAS GAYA KEPEMIMPINAN SITUASIONAL KEPALA SEKOLAH TERHADAP KINERJA GURU AKUNTANSI SMK DI KOTA MADIUN Titin Eka Ardiana
Jurnal Akuntansi dan Pajak Vol 17, No 01 (2016): Jurnal Akuntansi dan Pajak, Vol. 17, No. 01, Juli 2016
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.098 KB) | DOI: 10.29040/jap.v17i01.57

Abstract

This study aims to determine: the influence of teachers perceptions on situational leadership style of theschool principal accounting teacher performance. This study uses a correlational study approach with samples taken from the accounting teacher in SMK Madiun incluster random sampling as much as 97 people. The variables of this study consists of one independent variables, namely: the perceptionof teachers on a situational leadership style of school head (X) and one dependent variable is: accounting teacher performance (Y). The data was collected using a structured question naire covered. Results of data collection were then analyze dusing regression analysis technique simple using SPSS version 20. The results show that: (1) perception of teachers on a situation a lleadership style of the principal and teacher performance category average accounting bothin the range of 50%, (2) the perception of teachers on a situational leadership style ofthe principal positive effect on teacher performance accounting with a contribution of  80,6%, remaining at 19,4% accounting teacher performance is determined by factors other than research. Keywords : teachers perceptions on situational leadership style of the school principal  and teacher performance accounting
PENGARUH MOTIVASI KERJA GURU TERHADAP KINERJA GURU AKUNTANSI SMK DI KOTA MADIUN Titin Eka Ardiana
Jurnal Akuntansi dan Pajak Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.952 KB) | DOI: 10.29040/jap.v17i02.11

Abstract

This study aims to determine the effect of motivation on teacher performance accounting work. This study uses a correlational study approach with samples taken from the accounting teacher in SMK Madiun incluster random sampling as much as 97 people. The variables of this study consists of one independent variables, namely: work motivation (X) and one dependent variable is: accounting teacher performance (Y). The data was collected using a structured question naire covered. Results of data collection were then analyze dusing regression analysis technique simple and multiple regression using SPSS version 20. The results show that a positive effect on work motivation on teacher performance accounting with a contribution of  80,6%, remaining at 19,4% accounting teacher performance is determined by factors other than research.Keywords : motivation and teacher performance accounting
MAPPING POTENTIAL TECHNOLOGY APPROPRIATE SMALL AND MEDIUM ENTERPRISES AS EFFORTS TO IMPROVE TECHNOLOGY PREPARATION LEADERSHIP IN REGION OF PONOROGO Rochmat Aldy Purnomo; Titin Eka Ardiana
MediaTrend Vol 12, No 2 (2017): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v12i2.3061

Abstract

Research Objectives "Mapping the Potential of Appropriate Technology for Small and Medium Enterprises as an Effort to Improve the Capability of Technology Readiness in Ponorogo District" is to describe the profile of small and medium enterprises (SMEs), evaluate and measure the level of technological readiness ability (TK2T) of SMEs in Ponorogo District. The analytical tool used is a technometer that serves to measure the level of technological readiness capability used for the production of SMEs divided into three stages, basic (level 1 to level 3), medium (level 4 to level 6) and ready (Level 7 to With Level 9). By using teknometer is expected to provide basic information about mapping the potential needs and the use of appropriate technology (TTG) both tools, processes and production results in Ponorogo regency. SMEs in Ponorogo Regency are dominated in the field of food, handicraft and textile fields. The SME food business unit still requires major government intervention on production process issues. The majority of SMEs business unit in the field of food still use technology (tools) simple and potluck. The production process of SMEs business still neglects the hygienic side of both the production and production. The results of the evaluation and measurement of SME TK2T in Ponorogo District indicate that all samples have passed measurements at level 1 to level 3. Less than 50% pass the middle level ie level 4 to level 6, while less than 10% have passed the top level measurement , Which is level 7 to level 9. This explains that the production of SMEs in Ponorogo Regency still need government intervention both in the use of appropriate technology, as well as supporting indicators such as management, hygiene in production, human resources.
PELATIHAN AKUNTANSI DAN WIRAUSAHA PENGELOLA BANTUAN DAN PENERIMA BANTUAN PROGRAM JALIN MATRA PENANGGULANGAN KERENTANAN KEMISKINAN PROVINSI JAWA TIMUR TAHUN 2016 DI DESA KAIBON KECAMATAN GEGER KABUPATEN MADIUN Nanang Cendriono; Titin Eka Ardiana; Wahna Widhianingrum
Jurnal Terapan Abdimas Vol 3, No 1 (2018)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.972 KB) | DOI: 10.25273/jta.v3i1.2162

Abstract

Abstract. Implementation of Poverty Matriculation Mitigation (PK2) Program in Kaibon Village, Geger Sub-district, Madiun District is a model of pilot activity in the framework of testing the process and the result of the activity so that it can be known the level of effectiveness and improvement efforts on the implementation of programs or activities that are larger and spacious. The objectives of community service at Jalin Matra PK2 Program in Kaibon Village are: (a) To encourage vulnerable villagers of Kaibon Village to be able to overcome their own vulnerability based on local social-economic potential in their village; (b) Encourage the vulnerable community of Kaibon Village to conduct productive economic activities based on the local socio-economic potential of the village, and (c) Encouraging the growth and development of Kaibon Village to be able to manage community empowerment activities, poverty alleviation and village economics. The target of community devotion of Jalin Matra Penanggulangan PK2 Program in Kaibon Village is target household (RTS) of PK2 beneficiaries and BUMDDa Kaibon village PK2 aid managers whose value is Rp. 100,000,000 received by East Java Provincial Government in 2016 through Jalin Matra Program. The selected target audience is the member of BUMDesa and the Beneficiary of Jalin Matra PK2 of Kaibon Village, Geger Sub-district, Madiun Regency, amounting to 17 people. The dedication to beneficiaries PK2 and BUMDDa Kaibon Jalin Matra beneficiaries include (1) Training Accounting to BUMDesa Kaibon as a fund manager of Jalin Matra PK2 Rp. 100.000.000, - (2) Entrepreneurship training for PK2 loan beneficiaries in Kaibon village, and (3) Submission of marketing technique of PK2 Program recipient business in Kaibon Village, Geger District, Madiun District. The result of Community Service at Jalin Matra PK2 Program in Kaibon Village is the training activity was held on 22 September 2017 at 15.30 WIB, located in Kaibon Village, Geger Sub-district, Madiun Regency. Participants of the training are members of BUMDesa and Recipients of the Constituents of Constituent of Kayu Matra PK2 of Kaibon Village totaling 17 people. So the conclusion after the accounting and entrepreneurship training activities for members of BUMDesa and beneficiaries of Jalin Matra PK2 Desa Kaibon to improve the financial performance of village government and business activities for beneficiaries in order to run smoothly. All participants enthusiastically attended the event to completion and felt the benefits of training for the progress of their business.Keywords: Improvement of Herbal Medicine Business, Jalin Matra Program Beneficiary                                                                                                               Abstrak. Pelaksanaan Program Jalin Matra Penanggulangan Kerentanan Kemiskinan (PK2) di Desa Kaibon, Kecamatan Geger, Kabupaten Madiun adalah sebagai model kegiatan percontohan dalam rangka pengujian proses maupun hasil kegiatan sehingga dapat diketahui tingkat efektifitas serta upaya-upaya perbaikan pada implementasi program atau kegiatan yang skalanya lebih besar dan luas. Tujuan pengabdian masyarakat pada Program Jalin Matra PK2 di Desa Kaibon antara lain: (a) Mendorong masyarakat rentan Desa Kaibon agar mampu mengatasi kerentanannya sendiri berdasarkan pada potensi sosial ekonomi lokal di desanya, (b) Mendorong agar masyarakat rentan Desa Kaibon  mampu melakukan kegiatan ekonomi produktif berdasarkan pada potensi sosial ekonomi lokal di desanya, dan (c) Mendorong tumbuh dan berkembangnya BUMDesa Kaibon supaya mampu mengelola kegiatan pemberdayaan masyarakat, penanggulangan kemiskinan dan perekonomian desa. Sasaran pengabdian masyarakat Program Jalin Matra Penanggulangan PK2 di Desa Kaibon adalah rumah tangga sasaran (RTS) penerima bantuan PK2 dan BUMDesa Kaibon pengelola bantuan PK2 yang nilainya Rp. 100.000.000,- yang menerima dari Pemerintah Provinsi Jawa Timur pada  tahun 2016 lewat Program Jalin Matra. Khalayak sasaran yang dipilih adalah anggota BUMDesa dan Penerima Bantuan Jalin Matra PK2 Desa Kaibon, Kecamatan Geger, Kabupaten Madiun yang berjumlah 17 orang. Adapun pengabdian  terhadap penerima bantuan PK2 dan BUMDesa Kaibon penerima bantuan Jalin Matra meliputi (1) Pelatihan Akuntansi kepada BUMDesa Kaibon sebagai pengelola dana bantuan Jalin Matra PK2 yang nilainya Rp. 100.000.000,- (2) Pelatihan wirausaha terhadap penerima pinjaman PK2 di desa Kaibon, dan (3) Penyampaian Teknik pemasaran usaha penerima pinjaman Program PK2 di Desa Kaibon Kecamatan Geger Kabupaten Madiun. Hasil dari Pengabdian Masyarakat pada  Program Jalin Matra PK2 di Desa Kaibon adalah Kegiatan pelatihan ini dilaksanakan pada tanggal 22 September 2017 waktu pukul 15.30 WIB, yang bertempat di Desa Kaibon, Kecamatan Geger, Kabupaten Madiun. Peserta pelatihan adalah anggota BUMDesa dan Penerima Bantuan Jalin Matra PK2 Desa Kaibon yang berjumlah 17 orang. Sehingga kesimpulannya setelah kegiatan pelatihan akuntansi dan kewirausahaan bagi anggota BUMDesa dan penerima bantuan Jalin Matra PK2 Desa Kaibon untuk meningkatkan kinerja keuangan pemerintahan desa dan kegiatan usaha bagi penerima bantuan agar bisa berjalan dengan lancar. Semua peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi kemajuan usaha mereka.                                                                                                                   Kata kunci : Peningkatan Usaha Jamu, Penerima Bantuan Program Jalin Matra
PENGEMBANGAN KEMANDIRIAN DAN POTENSI DAERAH MELALUI PELATIHAN AKUNTANSI DAN WIRAUSAHA DI DESA KANUNG KECAMATAN SAWAHAN KABUPATEN MADIUN Titin Eka Ardiana; Wahna Widhianingrum; La Ode Sugianto
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 1, No 1 (2019): BUDIMAS : VOL. 01 NO. 01, 2019
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.341 KB) | DOI: 10.2904/budimas.v1i01.738

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk membekali kemampuan dan keterampilan bagi warga pelaku usaha maupun kelompok usaha di Desa Kanung Kecamatan Sawahan Kabupaten Madiun agar dapat mengelola usaha/ bisnisnya dan menggunakan akuntansi dengan mudah dalam kegiatan bisnisnya sehingga dapat meningkatkan perekonomian keluarga. Tujuan pelatihan ini khususnya adalah (1) Peserta mampu berwirausaha dan mengelola usahanya, (2) Peserta mampu menyusun laporan keuangan dan mengelola keuangan usahanya dan (3) Peserta mampu memasarkan produk dan atau jasa hasil usahanya. Pelatihan bagi wirausaha terhadap penerima pinjaman PK2 atau penerima bantuan Program Jalin Matra di Desa Kanung yaitu agar dapat menyalurkan bantuan dana pinjaman tersebut untuk kegiatan usaha dan mensejahterakan perekonomian masyarakat desa. Pelaksanaan Pelatihan Akuntansi khususnya bagi anggota BUMDesa Desa Kanung dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Adapun sistematika pelaksanaan kegiatan pengabdian ini adalah sebagai berikut (1) Metode Ceramah: Peserta diberikan motivasi agar memiliki kemauan untuk menggunakan akuntansi dalam kegiatan Badan Usaha Milik Desa (BUMDesa), (2) Metode Tutorial: Peserta pelatihan diberikan materi akuntansi mulai dari pencatatan sampai dengan menyusun laporan keuangan, dan (3) Metode Diskusi: Peserta pelatihan diberikan kesempatan untuk mendiskusikan permasalahan yang berkaitan dengan keuangan Badan Usaha Milik Desa (BUMDesa) yang selama ini dihadapi. Sedangkan pelatihan wirausaha bagi penerima pinjaman PK2 dilakukan dengan menggunakan metode ceramah dan diskusi tentang teknik dan strategi pemasaran yang matang. Perhatian seorang wirausahawan di dalam pemasaran haruslah diawali dengan riset pemasaran yaitu untuk meneliti kebutuhan dan keinginan konsumen. Prinsip dasar pemasaran adalah menciptakan nilai bagi langganan (customer value), keunggulan bersaing (competitive advantages), dan fokus pemasaran. Pemahaman terhadap akuntansi, wirausaha dan pemasaran diharapkan akan membantu pengelola bantuan dan penerima bantuan Program Jalin Matra untuk mengelola sumber dana dan penggunaan secara cermat dan efisien sehingga pengelola bantuan dan penerima bantuan Program Jalin Matra dapat berkembang lebih baik dan dapat meningkatkan perekonomian masyarakat desa khususnya di Desa Kanung, Kabupaten Madiun. Kata kunci : Akuntansi, Pelatihan, Pemasaran, Wirausaha
PENDAMPINGAN PENGESAHAN PENDIRIAN, NOMOR INDUK BERUSAHA, DAN PENYUSUNAN LAPORAN KEUANGAN AMAL USAHA MUHAMMADIYAH DI WILAYAH KABUPATEN NGAWI Sri Hartono; Titin Eka Ardiana; Rizki Listyono; Titis Purwaningrum; Yeni Cahyono
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): BUDIMAS : Vol. 2, No. 2, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v2i2.1268

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk membekali kemampuan dan keterampilan terkait Pengesahan Pendirian, Nomor Induk Berusaha, dan Penyusunan Laporan Keuangan Amal Usaha Muhammadiyah di Wilayah Kabupaten Ngawi. Nomor Induk Berusaha (NIB) sebagai kebijakan baru dari pemerintah nyata membawa kemudahan bagi setiap investor maupun Pelaku Usaha. Pasalnya, kini pengusaha tak lagi membutuhkan beragam surat izin hanya untuk mendirikan satu jenis usaha, karena NIB telah memiliki kedudukan sebagai pengganti surat-surat tersebut. Diharapkan dengan pendampingan tersebut status hukum Amal Usaha Muhammadiyah menjadi lebih jelas dan manajemen pengelolaan administrasi dan keuangan semakin dapat dipertanggungjawabkan. Metode pendampingan yang dilaksanakan oleh Tim Pendamping Fakultas Ekonomi untuk wilayah Kabupaten/Kota Ngawi adalah (1) Diskusi Terfokus, (2) Presentasi, (3) Pendampingan Input Data, dan (4) Monitoring dan Evaluasi. Pendampingan pengurusan SK pengesahan pendirian AUM untuk wilayah Kabupaten Ngawi dilaksanakan pada tanggal 30 Oktober 2019, bertempat di SD Muhammadiyah 1 Kabupaten Ngawi. Target peserta pendampingan sebanyak 78 AUM, yaitu terdiri dari Raudatul Athfal atau TK, Madrasah Ibtida’yah, Madrasah Tsanawiyah, dan Madrasah Aliyah/SMA/SMK, dan Rumah Sakit sebanyak 1 rumah sakit. Berdasarkan capaian kegiatan pada tahap 1, yaitu pengisian dan penguploadan permohonan surat keputusan pengesahan pendirian AUM, maka untuk kegiatan pendampingan selanjutnya difokuskan pada pengurusan Nomor Induk Berusaha (NIB) dan pendampingan pengelolaan keuangan AUM. Kunci : Pelatihan, Wirausaha, Akuntansi, Pemasaran
THE EFFECT OF BRAND IMAGE AND PRODUCT QUALITY ON CONSUMER PURCHASE DECISIONS (Case Study on the ADIDAS Brand in Siman Ponorogo Sub-district) La Ode Sugianto; Titin Eka Ardiana; Diana Pramudya Wardhani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4327

Abstract

This research is about "The Influence of Brand Image and Product Quality on Purchase Decisions (Case Study on the Adidas Brand in Siman Ponorogo Sub-District)". Researchers want to analyze and explain empirically the effect of brand image and product quality on purchasing decisions (a case study on the adidas brand in Siman PonorogoSUb-district). The type of research used in this study is associative research, namely to determine the effect or also the relationship between two or more variables. This study looks for the relationship, between the independent variables Brand Image and Product Quality on the dependent variable purchasing decisions. The research was conducted on the people of Siman District, Ponorogo Regency who use Adidas products. In this study using data collection methods in the form of a questionnaire. Questionnaire is a data collection technique that is done by giving questions or written statements to respondents to answer them. The results of this study indicate that the variables of brand image and product quality on consumer purchasing decisions simultaneously on Adidas brand shoes at the Arjuna Ponorogo Store are 54.4%. While the rest (100%-54.4% = 45.6%) is influenced by other variables outside of this study. Keywords: Brand Image, Product Quality, Purchase Decision
MANUFACTURING COMPANY'S STOCK PRICE: EFFECTDIVIDEND PER SHARE, EARNING PER SHARE, RETURN ON INVESTMENT, PRICE BOOK VALUE LISTINGIN BEI Titin Eka Ardiana; Ika Farida Ulfah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5722

Abstract

The increase in stock prices is strongly influenced by dividends per share, earnings per share, return on investment, and price book value. The data collection technique in this study uses financial report data from all manufacturing companies listed on the Indonesia Stock Exchange in 2018, which are 131 companies and uses a purposive sampling technique. The results of this study both partially and simultaneously show that Dividend Per Share (DPS) has an influence on stock prices which can explain that the greater the dividends distributed by the company, the direct impact on the increase in the company's share price. 2) There is a significant effect of Earning Per Share (EPS) on stock prices. 3) The negative effect of Return on Investment (ROI) on stock prices illustrates that the profit information obtained by the company for each company's total assets is not necessarily responded to by investors with high stock prices. 4) The influence of Price Book Value (PBV) indicates that the value of the company perceived by investors will be in line with the increase in the company's stock price. The contribution of the four dependent variables to stock prices is 86.8% and 3.2% can be explained by other variables outside of this study. Keywords: Share Price, Dividend Per Share (DPS), Earning Per Share (EPS), Return on Investment (ROI), Price to Book Value (PBV)
AUDIT DELAY ANALYSIS THROUGH LISTING AGE, AUDIT COMMITTEE, AUDIT TENURE AND SUBSIDIARIES Ika Farida Ulfa; Titin Eka Ardiana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3607

Abstract

The purpose of the implementation of this research was to determine the effect of the independent variables, namely the age of listing, audit committee, audit tenure and holding company on the dependent variable, namely audit delay. This research is a quantitative research. The populations in this research were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, totaling 115 companies in the manufacturing sector. Sampling in this research is using purposive sampling method. Based on this method, the number of manufacturing companies that were sampled in this research amounted to 79 companies. This research uses data collection methods with the documentation method, namely by taking secondary data that already exists in financial reports (Financial Reports) on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017. Technical analysis of the data in this research uses multiple linear regression method with the help of SPSS computer application. The findings of this research are listing age has a positive effect on audit delay, while audit committees, audit tenure and holding companies have a negative effect on audit delay Keywords: listing age, audit committee, audit tenure, subsidiaries, audit delay
Co-Authors Andra Eka Vebriana Ardyan Firdausi Mustoffa Arif Hartono Arif Hartono Diana Pramudya Wardhani Dwiati Marsiwi Eka Desriyanto Eka Destriyanto Govindha Zahra Maharyani Hayyin Aziza Firly Iin Wijayanti Ika Farida Ulfa Ika Farida Ulfah Ika Farida Ulfah Ika Farida Ulfah Ita Yogi Pratama Ita Yogi Pratama La Ode Sugianto La Ode Sugianto La Ode Sugianto Mike Amaradila Nanang Cendriono Nanang Cendriono Nanang Cendriono Nanang Cendriono Purnomo, Rochmat Aldy Qholba Ainun Wardani Rizki Listyono Sri Hartono Titis Purwaningrum Wahna Widhianingrum Wahna Widhianingrum Wahna Widhianingrum Wahyu Avista Yeni Cahyono