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PENGARUH VARIABEL PROFITABILITAS, SOLVABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY Erfiansyah, Erfan; Kurnia, Ia
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi ) Vol 1 No 1 (2017): Januari-April 2017
Publisher : LPPM STIE Muhammadiah Bandung

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Abstract

Penelitian ini dilakukan untuk menguji pengaruh variabel Profitabilitas, Solvabilitas dan Opini Audit terhadap Audit Delay. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Tercatat di BEI periode 2013-2014 yang diterbitkan oleh BEI. Setelah melewati tahap purposive sampling, maka sampel yang layak digunakan sebanyak 41 Perusahaan Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Tercatat di BEI periode 2013-2014. Teknik analisis yang digunakan adalah regresi berganda dan uji hipotesis menggunakan Uji t untuk menguji koefisien regresi parsial serta Uji f untuk menguji pengaruh secara simultan dengan level of significance 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Selama periode pengamatan menunjukkan bahwa data penelitian berdistribusi normal dan berdasarkan uji multikolinieritas, uji heterokedastisitas dan uji autokorelasi tidak ditemukan data yang menyimpang dari asumsi klasik, hal ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model persamaan regresi berganda. Dari hasil analisis menunjukkan bahwa Profitabilitas dan Opini Audit  secara parsial berpengaruh berpengaruh terhadap Audit Delay pada level of signifikan kurang dari 5% sedangkan Solvabilitas berpengaruh namun tidak signifikan. Hasil Uji Anova menunjukan nilai F hitung 8.319 lebih besar dari F tabel yaitu sebesar 2.72 yang berarti secara simultan Profitabilitas, Solvabilitas dan Opini Audit berpengaruh terhadap Audit Delay.
PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Lestari, Dea Safitri Ayu; Kurnia, Ia; Yuniati, Yuniati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 3 (2018): September-Desember 2018
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.vol2.iss3.pp84-108

Abstract

This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable.                This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis.                 The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.
PERANAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN Erfiansyah, Erfan; kurnia, ia
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 2 No 2 (2018): Mei-Agustus 2018
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/jimea.vol2.iss2.pp144-160

Abstract

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting. This study uses primary data by questionnaires given to the internal auditor of BPR in some areas of Bandung City, Bandung District, and West Bandung District. The sampling method used is purposive sampling. This research uses 33 samples of BPR with 60 internal audit respondents, and there are 50 questionnaires which were returned. Data analysis tool used is a simple linear regression. Before being tested using simple linear regression, testing the validity and reliability of the questionnaires that are used will be carried out. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting with the results by 62.4%. This figure means that 62.4% has strong enough influence. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.