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Motivational Reasons and Muzaki Intention to Pay Through Zakat Institutions Image
Journal article

Motivational Reasons and Muzaki Intention to Pay Through Zakat Institutions

Bias Perilaku pada Keputusan Investasi Generasi Muda Image
Journal article

Bias Perilaku pada Keputusan Investasi Generasi Muda

Analisis Kinerja Keuangan Pemerintah Kota Bengkulu: Pendekatan Derajat Desentralisasi Fiskal Image
Journal article

Analisis Kinerja Keuangan Pemerintah Kota Bengkulu: Pendekatan Derajat Desentralisasi Fiskal

Bias Perilaku pada Keputusan Investasi Generasi Muda Image
Bias Perilaku pada Keputusan Investasi Generasi Muda Image
Journal article

Bias Perilaku pada Keputusan Investasi Generasi Muda

Analisis Kinerja Keuangan Pemerintah Kota Bengkulu: Pendekatan Derajat Desentralisasi Fiskal Image
Analisis Kinerja Keuangan Pemerintah Kota Bengkulu: Pendekatan Derajat Desentralisasi Fiskal Image
Journal article

Analisis Kinerja Keuangan Pemerintah Kota Bengkulu: Pendekatan Derajat Desentralisasi Fiskal

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Penerimaan Teori Tam Terhadap Penggunaan Mobile Payment Dengan Kompatibilitas Sebagai Variabel Eksternal Image
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Penerimaan Teori Tam Terhadap Penggunaan Mobile Payment Dengan Kompatibilitas Sebagai Variabel Eksternal

Penelitian ini di lakukan untuk menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kompatibilitas terhadap sikap dan minat menggunakan aplikasi mobile payment. Penelitian menggunakan metode kuantitatif dengan menyebarkan kuisioner secara daring. Pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis data pada penelitian ini menggunakan Structural Equation Modeling-Partial Least Square. Penelitian di lakukan terhadap 183 responden yang memenuhi kriteria. Hasil penelitian ini adalah persepsi kegunaan, persepsi kemudahan, dan kompatibilitas berpengaruh signifikan positif terhadap sikap penggunaan aplikasi mobile payment. Sikap penggunaan mobile payment juga berpengaruh signifikan positif terhadap minat penggunaan mobile payment. Penelitian ini di harapkan bagi penelitian selanjutnya agar memperluas cakupan responden dan menambahkan unsur budaya dalam variabel penelitian.
Does Financial Distress Has An Effects On Audit Report Lag? (Study On Manufacturing Companies Listed In Indonesia Stock Exchange) Image
Journal article

Does Financial Distress Has An Effects On Audit Report Lag? (Study On Manufacturing Companies Listed In Indonesia Stock Exchange)

This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm.
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Pengaruh Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit Image
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Pengaruh Due Professional Care Dan Akuntabilitas Terhadap Kualitas Audit

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang. The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence audit quality simultaneous.
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