{"title":"Influence of Profitability, Solvency and Company Size to Audit Report Lag","authors":"Banowaty Ayu, B. I. Bayunitri","doi":"10.55208/jebe.v14i2.208","DOIUrl":"https://doi.org/10.55208/jebe.v14i2.208","url":null,"abstract":"The purpose of this study was to determine the effect of profitability, solvency, and company size on audit report lag. This research was motivated by a case of delayed reporting of financial statements to companies listed on the Indonesia Stock Exchange that has an impact on the decline in investor confidence in the company. The research method used the explanatory method. The independent variables in this study are profitability, solvency, and company size, while the dependent variable is the audit report lag. The data used secondary data, obtained through the company's annual financial statement data as research objects. The sample in this study were 10 companies from the population, as many as 50 companies. Hypothesis testing is done by multiple linear regression analysis using the IBM SPSS Statistics 20 program. The results showed that the profitability, solvency, and size of the company affect the audit report lag.","PeriodicalId":31940,"journal":{"name":"Jurnal Ekonomi Bisnis dan Entrepreneurship","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82395014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Influence of Internal Audit On the Quality of Financial Statements","authors":"Maulana Yusup, Djajun Juhara","doi":"10.55208/jebe.v14i2.205","DOIUrl":"https://doi.org/10.55208/jebe.v14i2.205","url":null,"abstract":"The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in two manufacturing companies in the city of Bandung. Data analysis used simple linear regression with the results showing a positive influence of internal audit on the quality of financial reports by 50.5%. In contrast, the rest was influenced by other factors not examined. The study results indicate that the better the internal audit is carried out, the better the quality of financial reports.","PeriodicalId":31940,"journal":{"name":"Jurnal Ekonomi Bisnis dan Entrepreneurship","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89865335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Learning Attitude: Student Perception on Pandemic Covid-19 in Bandung, Indonesia","authors":"I. Sidharta","doi":"10.55208/jebe.v14i2.207","DOIUrl":"https://doi.org/10.55208/jebe.v14i2.207","url":null,"abstract":"At the time of the COVID-19 pandemic in Indonesia, several learning changes occur in higher education, such as the implementation of online learning. This change is a concrete step for the government to overcome the spread of the COVID-19 virus in Indonesia. However, the change of learning to online has several obstacles in its implementation where both students and teachers are still not used to online learning. This study investigates student knowledge about covid 19 and its implications for student learning attitudes and behavior. An online survey using google forms to students of undergraduate and postgraduate programs at the School of Economics, Pasundan, Bandung, Indonesia, has as many as 247 students. The researchers used a nonparametric structural equation modeling approach to identify the effect of student knowledge about COVID-19 on attitudes and learning behavior. The study results identified that student knowledge had a positive influence on student attitudes and negatively affected learning behavior. This condition indicates that the increasing threat of covid 19, which students know, will be more positive in their actions; however, their learning behavior will decrease. For this reason, it is necessary to take comprehensive steps by the parties concerned to implement effective policies in reducing the impact of covid 19 to improve student learning behavior. The novelty of this research is that no research identifies a model of the influence of knowledge regarding the impact of covid 19 on student behavior and learning behavior in Indonesia.","PeriodicalId":31940,"journal":{"name":"Jurnal Ekonomi Bisnis dan Entrepreneurship","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85900362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effect of Internal Audit Against Fraud Prevention","authors":"M. Taufik, Mirna Dianita","doi":"10.55208/jebe.v14i2.206","DOIUrl":"https://doi.org/10.55208/jebe.v14i2.206","url":null,"abstract":"This study aims to determine the effect of internal audit on fraud prevention. The object of this research was conducted at PT Asuransi Jasa Indonesia.This type of research is quantitative research. The population in this study amounted to 30 people. The data collected is by distributing questionnaires with correlation data analysis, coefficient of determination, and hypothesis testing t. This study uses SPSS 22 tools for windows. that the implementation of internal audit at PT Asuransi Jasa Indonesia is good enough. In addition, the results of the correlation test indicate that the application of internal audit at PT. Indonesian Insurance Services are quite strong. Hypothesis test results also indicate that internal audit affects fraud prevention at PT Asuransi Jasa Indonesia (fraud)","PeriodicalId":31940,"journal":{"name":"Jurnal Ekonomi Bisnis dan Entrepreneurship","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84163791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Role of Trust On Organizational Citizenship Behavior (OCB): Perspective from The Employee On the Retail Sector in Bandung, Indonesia","authors":"Ester Manik","doi":"10.55208/jebe.v14i2.204","DOIUrl":"https://doi.org/10.55208/jebe.v14i2.204","url":null,"abstract":"Individual behavior that can increase organizational effectiveness is an essential aspect for organizations to achieve optimal performance. For this reason, there is a need for research that can contribute to improving individual behavior in producing its effectiveness. However, previous research has shown a theoretical gap in measuring individual trust and organizational citizenship behavior. In theory, to fill the gap, this study measures the influence of individual beliefs and organizational citizenship behavior. Researchers surveyed employees who work in the retail sector as many as 257 employees. The researchers used a structural equation modeling approach – PLS with predictive purposes to test the research model. The study results indicate that there is a positive influence on individual beliefs based on intention and individual beliefs on actions on organizational citizenship behavior. The study's implications indicate the need to increase the motivational aspect to increase individual confidence so that it will lead to behavioral actions that can increase organizational effectiveness.","PeriodicalId":31940,"journal":{"name":"Jurnal Ekonomi Bisnis dan Entrepreneurship","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79471621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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