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All Journal Jurnal Akuntansi Muhammadiyah JURNAL KEBANGSAAN Jurnal EMT KITA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Ermad M.J
Universitas Muhammadiyah Aceh
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : Jurnal EMT KITA

 1 
Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Zulkifli Umar; Ermad M J; Dhea Adhima Suemdra
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.485

Abstract

This study aims to examine the effect of the reputation of the public accounting firm and the delay in the independent auditor's report on the timeliness of submitting financial statements. This research is a sample study, which includes 225 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected by simple random sampling technique, the sample size was determined by the slovin formula. The analytical method used is logistic regression. The results of the study found that the reputation of public accounting firms had an effect on increasing the timeliness of submitting financial reports, especially public accounting firms affiliated with the Big 4. The delay in the independent auditor's report also affects the timeliness of the financial report submission, especially the auditor who is not late in submitting the independent auditor's report.
Komisaris Independen dalam Memoderasi Kepemilikan Institusional Terhadap Penjualan Pihak Berelasi Ermad M.J; Zulkifli Umar; Dhea Adhima Suemdra
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.486

Abstract

This study aims to examine the role of independent commissioners in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 207 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership had no significant effect on sales to related parties. The independent commissioner moderated the homologizer moderated the influence of institutional ownership on sales to related parties.
Perang Utang pada Hubungan Kepemilikan Institusional dengan Penjualan Pihak Berelasi. Ermad M.J; Fathul Khaira; Dhea Adhima Suemdra
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.643

Abstract

This study aims to examine the role of debt in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 300 companies from 706 manufacturing sector companies during the 2017-2020 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership has a significant positive effect on sales to related parties. Debt is not able to moderate the effect of institutional ownership on sales to related parties.
Co-Authors Cut Modila Dwi Safira, S.E. Devi Kumala Dhea Adhima Suemdra Dian Hendra Syahputra Elserra Siemin Ciamas Fathul Khaira Nadiya Ricval Mawardi Rusmelia Supriyanto Syiva Gebrina Ridzqy Tarmizi Gadeng Wardayani Wardayani Zulkifli Umar