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Audit delay sebagai mediasi pengaruh kondisi keuangan perusahaan terhadap POJK nomor 29/POJK.04/2016: Studi pada sektor perdagangan, transportasi dan pertambangan di indeks saham syariah Indonesia 2016-2017
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Tujuan didirikannya suatu perusahaan adalah untuk memaksimalkan nilai laba dan memperbaiki pertumbuhan ekonomi negara. Nilai laba yang tinggi akan mempengaruhi calon investor untuk menanamkan modalnya. Investor membutuhkan laporan keuangan perusahaan guna memutuskan suatu keputusan investasi. Laporan keuangan perusahaan diaudit oleh auditor. Auditor memiliki tugas untuk memberikan opini terhadap keberlangsungan perusahaan. Rentang waktu tahun tutup buku perusahaan sampai dikeluarkannya laporan audit disebut audit delay. Semakin cepat laporan audit dikeluarkan maka keraguan auditor atas keberlangsungan perusahaan semakin kecil. Sehingga laporan keuangan perusahaan dapat segera dipublikasikan agar tidak kehilangan esensinya. Tujuan dari penelitian ini untuk mengetahui pengaruh langsung kondisi keuangan perusahaan terhadap ketepatan waktu pelaporan serta pengaruh tidak langsung kondisi keuangan perusahaan terhadap ketepatan waktu pelaporan melalui audit delay.
Penelitian ini menggunakan penelitian kuantitatif deskriptif. Sampel penelitian ini adalah perusahaan pada sektor perdagangan, transportasi dan pertambangan di Indeks Saham Syariah Indonesia 2016-2017. Teknik pengambilan sampel menggunakan metode purposive sampling. Variabel dependen dalam penelitian ini adalah ketepatan waktu pelaporan (Y) dan variabel independen adalah kondisi keuangan perusahaan (X), dengan variabel mediasinya adalah audit delay (Z). Teknik analisis data menggunakan analisis PLS dengan bantuan software smartPLS 3.
Hasil penelitian ini menunjukkan bahwa pada sektor perdagangan secara langsung profitabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan tetapi berpengaruh signifikan terhadap audit delay, serta audit delay berpengaruh signifikan terhadap ketepatan waktu pelaporan sehingga penelitian di sektor perdagangan memiliki model sebagai mediasi penuh. Pada sektor transportasi, secara langsung profitabilitas tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan dan audit delay, hanya audit delay yang berpengaruh signifikan terhadap ketepatan waktu pelaporan sehingga penelitian di sektor transportasi memiliki model bukan sebagai mediasi. Pada sektor pertambangan, secara langsung profitabilitas berpengaruh signifikan terhadap ketepatan waktu pelaporan dan audit delay, dan audit delay berpengaruh signifikan terhadap ketepatan waktu pelaporan sehingga penelitian di sektor pertambangan memiliki model sebagai mediasi parsial (sebagian). Variabel solvabilitas pada sektor perdagangan, transportasi dan pertambangan tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan dan audit delay, hanya audit delay yang berpengaruh signifikan terhadap ketepatan waktu pelaporan sehingga pada penelitian di 3 sektor tersebut memiliki model bukan sebagai mediasi.
ENGLISH:
The aim of building a company is to maximize profit value and to improve country’s economic growth. The high profit value will affect the prospective of investors to invest their capital. Investors need the company’s finance audited by the auditor. The auditors have the duty to provide opinions on the sustainability of the company. The time period of closing the company’s book until the issuance of an audit report is called audit delay. The faster audit report is issued, the auditor’s doubts about the sustainability of the company are getting smaller. So that the company's financial statements can be published immediately so as not to lose their essence. The purpose of this research is to determine the direct effect of the company's financial condition on the timeliness of reporting and the indirect influence of the company's financial condition on the timeliness of reporting through audit delay.
This research uses descriptive quantitative research. The sample of this research are companies in the trade, transportation and mining sectors in the Indonesia Syariah Stock Index 2016-2017. The sampling technique uses purposive sampling method. The dependent variable in this study is the timeliness of reporting (Y) and the independent variable is the company's financial condition (X), with the mediating variable being audit delay (Z). Data were analyzed using PLS analysis with the help of software smartPLS 3.
The results of this research indicate that the direct trade sector's profitability does not significantly effect the timeliness of reporting but has a significant on audit delay, as well as the audit delay significant effect on the timeliness of reporting so that research in the trade sector have model as a full mediation. In the transportation sector, the profitability directly does not have a significant effect on the timeliness of reporting and audit delay, only the audit delay has a significant effect on the timeliness of reporting so that research in the transportation sector has a model not as mediation. In the mining sector, direct profitability has a significant effect on the timeliness of reporting and the audit delay, and audit delay has a significant effect on the timeliness of reporting so that research in the mining sector has a model as partial mediation. The solvability variables in the trade, transportation and mining sectors do not determine the timeliness of reporting and the audit delay, but only the audit delay take effect on the timeliness of reporting. So the research in that three sectors requires a model not as mediation
The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks
Get PDFThis research is motivated by increasing the quality of internet use in various ways, one of which is as a business material in the world of Islamic banking. Islamic banking is required to report its operational activities following the times so that capital owners or customers are able to see banking performance more easily and efficiently. The purpose of this study is to find out the effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderating variable case study at indonesian islamic commercial banks for the 2016-2020 period. The results show that the variables of the board of commissioners, institutional ownership and sharia supervisory board are able to influence internet financial reporting while the audit committee does not affect the internet. financial reporting. The variables of the board of commissioners, institutional ownership and sharia supervisory board moderated by risk disclosure are able to influence internet financial reporting while the audit committee moderated by risk disclosure does not affect internet financial reporting
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Exploring Determinant Factors on Indonesian MSMEs Financing in Sharia Banking
Get PDFThis study aims to determine the effect of CAR and NPF on Murabahah Financing with ROA as an Intervening variable at Indonesian Islamic Banks. This study uses quantitative methods with secondary data. The sample used as the object of research is 12 Islamic Commercial Banks. The sampling technique in this research is purposive sampling. The analytical tool used is eviews9. The test results regarding CAR have a negative and insignificant effect on MSME financing. NPF has a positive and significant effect on MSME financing. CAR) has a positive and insignificant effect on ROA. NPF has a negative and significant effect on ROA. ROA has a positive and significant effect on ROA. The ROA variable can mediate the CAR on Murabahah Financing not significantly. ROA cannot mediate the NPF on Murabahah Financing significantly.This study aims to determine the effect of CAR and NPF on Murabahah Financing with ROA as an Intervening variable at Indonesian Islamic Banks. This study uses quantitative methods with secondary data. The sample used as the object of research is 12 Islamic Commercial Banks. The sampling technique in this research is purposive sampling. The analytical tool used is eviews9. The test results regarding CAR have a negative and insignificant effect on MSME financing. NPF has a positive and significant effect on MSME financing. CAR) has a positive and insignificant effect on ROA. NPF has a negative and significant effect on ROA. ROA has a positive and significant effect on ROA. The ROA variable can mediate the CAR on Murabahah Financing not significantly. ROA cannot mediate the NPF on Murabahah Financing significantly
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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