Pengaruh Opini Audit, Profitabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Report Lag pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014 - 2018

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh opini audit, profitabilitas dan kompleksitas operasi perusahaan terhadap audit report lag pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini digunakan metode eksplanasi. Metode pemilihan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 7 perusahaan. Teknik pengumpulan data yang digunakan adalah metode telaah dokumen yaitu menelaah laporan keuangan yang diperoleh dari website Bursa Efek Indonesia (BEI) (www.idx.co.id). Teknik pengolahan dan analisis data yang digunakan adalah analisis akuntansi, analisis regresi linear berganda, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi), uji hipotesis, analisis koefisien korelasi, analisis koefisien determinasi. Hasil penelitian menunjukan bahwa secara parsial variabel profitabilitas berpengaruh secara signifikan terhadap audit report lag hal ini dibuktikan dengan nilai signifikansi profitabilitas 0.02 < 0.05.

Pengaruh Atribut Perusahaan terhadap Keterlambatan Audit pada Perusahaan Consumer Goods dan Perusahaan Insurance yang Terdaftar di Bursa Efek Indonesia

Fenomena yang terjadi beberapa tahun ini bahwa di Pasar Modal Indonesia terjadi keterlambatan perusahaan dalam melaporkan lapora keuangan dan laporan audit. Penelitian ini bertujuan untuk untuk menganalisis da mengetahui pengaruh antara jenis industri dan umur perusahaan terhadap keterlambatan audit pada perusahaan consumer goods dan perusahaan insurance yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan analisis regresi linier berganda. Penelitian menggunakan data sekunder berupa laporan keuangan dan laporan audit perusahaan terbuka yang terdaftar di Bursa Efek Indonesia tahun. Sampel penelitian ini sebanyak 48 perusahaan dengan dua tahun. Penelitian ini menggunakan uji asumsi klasik dengan alat bantu SPSS. Hasil penelitian menunjukkan bahwa secara parsial jenis industri dan umur perusahaan tidak berpengaruh terhadap keterlambatan audit.

Perilaku Tidak Etis Akuntan : Melihat dari Persepsi Mahasiswa Akuntansi Politeknik Negeri Malang

The purpose of this research was to determine the effect of ethical orientation of idealism and ethical knowledge on the accountant's unethical behavior from the perception of accounting students. This research was conducted to students majoring in accounting at the State Polytechnic of Malang at least Accounting, Management Accounting, and Finance study programs. The data used are primary data in the form of an online questionnaire (google form). This type of research is a quantitative descriptive using SPSS analysis. The population of this study was 439 students with a sample counted 210 respondents using purposive sampling and the Slovin formula with an accuracy rate of 95%. The results of this study indicate that the ethical orientation of idealism does not significantly influence the accountant's unethical behavior, while ethical knowledge has a negative and significant effect on the accountant's unethical behavior. However, the ethical orientation of idealism and ethical knowledge together significantly influence the accountant's unethical behavior

Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan

This study aimed to analyze the influence of profitability, solvency, and auditor’s opinion set on audit delay, and to analyze the size of company in moderating the effect of profitability, solvency, and auditor’s opinion set to audit delay. The population in this study is mining companies listed on Indonesia Stock Exchange period 2012-2017 with using purposive sampling technique and obtained a sample of study as many as 32 companies. The analysis has been carried out by using multiple regression analysis and moderated regression analysis. The result of this study show that the partial profitability has negative effect to audit delay, solvency and auditor’s opinion has not effect to audit delay, the size of company cannot moderate the effect of profitability set to the audit delay, solvency can moderate the effect of profitability set to the audit delay and auditor’s opinion cannot moderate the effect of profitability set to the audit delay.

Analisis Dana Kampanye Calon Terpilih Anggota Dewan Perwakilan Daerah (DPD) pada Pemilu Serentak 2019

This article wants to answer about how the amount and nominal budget of elected DPD candidates can be utilized for the effort to win seats for each elected candidate. This study takes a sample of all members of the DPD elected from the existing participation of 34 provinces in Indonesia. The type of data taken in the form of secondary data downloaded from the official KPU website consists of a Report on the Revenue and Expenditure of Campaign Funds. Based on the results of this study, there are two interesting things related to the funding of the DPD in the 2019 Concurrent Elections ago. First, there is no strong relationship when the campaign budget is large. The pair of elected DPD candidates can win seats at a relatively small campaign cost. Second, the amount and amount of campaign costs incurred by prospective DPD members varies. The campaign expenses spent by Adilla Azis from East Java amounted to IDR 75,000. Meanwhile, Jimly As-Shiddiqie from DKI Jakarta spent the largest cost of IDR 1,908,605,402. The average selected candidate issues an average price range of IDR 400 million with an average cost/vote of IDR 3,500.

Keberterimaan Mahasiswa Jurusan Akuntansi terhadap Pembelajaran Online pada Masa Pandemic Covid-19

Nowdays, world was shocked by a corona virus, then WHO established this condition as a pandemic. This condition has a major impact on various sectors, as well as education. Therefore Minister of Education and Culture of the Republic of Indonesia released decreet about The learning system through online learning is a personal computer (PC) device connected to an internet. The change of learning process, has an impact to student accepetence.This research is explanatory research, to explain the causal relationship between the research variables and test the hypotheses that were formulated. Based on the TAM Model developed by Davis in 1989, testing the user's acceptance of an information system technology. The population used is Accounting Department student’s class of 2019-2020 Politeknik Negeri Ujung Pandang. Purposive sampling is used for sampling. The data collection technique used the distribution of questionnaires with 150 samples. The result was tested by SEM PLS.The results of this study indicate that Accounting Department students accept online learning well. This indicated by all the hypotheses in this study which are accepted. Accounting Department students who were sampled in this study were generation Z who were sensitive to technology.

Pemberdayaan Ekonomi Kreatif Melalui Daur Ulang Sampah Rumah Tangga

Penelitian ini bertujuan untuk menganalisis proses pemberdayaan ekonomi kreatif melalui daur ulang sampah pada Bank Sampah Karang Taruna Tunjung Seto Bae Kudus dan dampak sosial ekonomi dari keberadaan Bank Sampah karang Taruna Tunjung Seto Bae Kudus. Penelitian ini termasuk dalam jenis penelitian lapangan (field research) dan studi kasus dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan menggunakan teknik observasi, wawancara dan dokumentasi. Adapun uji keabsahan data dilakukan dengan uji kredibilitas melalui perpanjangan pengamatan, peningkatan ketekunan, triangulasi, menggunakan bahan referensi, analisis kasus negatif dan member check. Hasil dari penelitian ini menunjukkan bahwa Bank Sampah Karang Taruna Tunjung Seto memberdayakan masyarakat sekitar dengan mengadakan kegiatan daur ulang sampah menjadi barang kerajinan yang bernilai ekonomis. Dimana tahapan pemberdayaan yang berlaku di Bank Sampah Karang Taruna Tunjung Seto meliputi penyadaran, pengorganisasian, kaderisasi, dukungan teknis dan pengelolaan sistem. Dampak ekonomi yang ditimbulkan akibat keberadaan Bank Sampah Karang Taruna Tunjung Seto yakni terciptanya gerakan ekonomi kreatif melalui pembuatan kerajinan dari bahan dasar sampah. Dari kegiatan ini keuntungan finansial yang mampu dicapai adalah sebesar Rp. 20.150.000 pada tahun 2018.

Evaluasi Kesuksesan dan Keberterimaan Sistem Informasi Anggaran PT. PLN (PERSERO)

The success of information systems is one thing that needs to be evaluated. Not only the success, but the acceptance of information systems by users also need to be considered. However, some of these studies do not pay attention to the nature of system use is mandatory or voluntary. The considerable implementation costs and expected results are a consideration of why this evaluation needs to be done. Data collection was done by distributing questionnaires to budget employees of PT PLN (PERSERO). In this research will be tested the success of information system by using DeLone and Mclean success model (1992), then add testing to system acceptance by using perception of usage and perception of ease of use from model of acceptance developed by Davis (1989). The use of compulsory systems is a consideration for combining the two models. The results show that the budget system is successfully applied to PLN but there are some obstacles and there is no effect of the usability of the perception and ease of use of perception on the system because the system is mandatory

Akuntansi Manajemen Limbah Industri Perhotelan (Studi kasus: Sebuah Hotel Bintang Empat di Makassar)

The purpose of this research is to produce the accounting information for management decision making about the estimation of revenue and cost of waste cultivation in hotel. The research methodology used descriptive quantitative using waste material exchange and recycle as the alternatives waste cultivation. The empirical result shows that the estimation of financial performance (profit) which sourced from solid and liquid waste cultivation based on the parameter used will be consideration and recommendation

STUDI FENOMENOLOGI BUDAYA PERENCANAAN KEUANGAN KELUARGA MUSLIM DI SIDOARJO & SURABAYA

Abstrac:This paper is interested in exploring the phenomenon of planning and management of the Muslim family finances in Sidoarjo and Surabaya. The Muslim families that this paper focuses on are those with high religious commitment judged from their regular attendance to religious rituals and gatherings such as Majlis Taklim and the likes. The towns of Sidoarjo and Surabaya are being chosen to obtain specific findings on the one hand, and to have a better picture of the culture of wealth management among the urban Muslims on the other. The study is qualitative in its methods, and phenomenological in its analysis. Data were extracted from 20 informants, 7 of whom are categorised as lower income, 8 are middle income, and 5 are upper income laborers. One of the findings that this paper comes about is the fact that better understanding to the teachings of religion obtained from religious gatherings does not necessarily make a family better in its financial planning and management. On the other hand, with some exceptions, many informants among the lower classes are capable of managing their household and running their finances well making them better off to prepare their future needs. Keywords: Planning, management, Muslim household, family Abstrak:Fenomena perencanaan dan pengelolaan keuangan rumah tangga keluarga Muslim selalu menarik untuk dibahas, terlebih keluarga dengan intensitas yang tinggi untuk mempelajari agama Islam melalui Majlis Taklim dan kajian-kajian agama lainnya. Penelitian ini membatasi lokasi hanya di Surabaya dan Sidoarjo saja, untuk mendapatkan temuan yang spesifik. Penelitian dilakukan dengan metode kualitatatif, dengan alat analisis fenomenologi. Data digali dari 20 informan, dengan spesifikasi 7 informan dari kategori pendapatan kelas bawah, 8 informan dari kategori pendapatan kelas menengah dan 5 informan dari kategori pendapatan kelas atas. Dari beberapa informan tersebut dihasilkan satu temuan, bahwa semakin tinggi pemahaman keagamaan yang didapatkan dari kajian-kajian agama tidak serta merta menjadikan sebuah keluarga cerdas dalam merencanakan dan mengelola keuangan rumah tangga mereka. Walaupun ada beberapa pengecualian, yaitu terdapat informan di kalangan bawah yang mampu memanaj keuangan rumah tangga mereka dengan baik sehingga mereka bisa mempersiapkan kebutuhan masa depan dengan bijak.Kata Kunci: Perencanaan, pengelolaan, rumah tangga Muslim, keluarga