Jurnal Riset Akuntansi dan Manajemen Malahayati最新文献

{"title":"Pengaruh Celebrity Endorser Terhadap Pembelajaran Konsumen Kartu Perdana XL","authors":"Angga Aditiya Istijarno, Nadhifa Rima Rasya, Sarah Nabilah Yasmin, Ina Ratnasari","doi":"10.33024/jrm.v11i3.6499","DOIUrl":"https://doi.org/10.33024/jrm.v11i3.6499","url":null,"abstract":"ABSTRAKPenelitian dilakukan untuk mengetahui dan menganalisis apakah strategi pemasaran dengan celebrity endorser sebagai variable x berpengaruh terhadap pembelajaran konsumen sebagai variable y. penelitian ini menggunakan populasi dan sampel yaitu mahasiswa Universitas Singaperbangsa Karawang sebanyak 50 responden. Penelitian yang dilakukan peneliti termasuk dalam penelitian kuantitatif. Data yang pergunakan merupakan terdiri atas data primer yang diperoleh dari kuesioner yang disebarkan dan data sekunder yang didapatkan melalui artikel ilmiah, buku, dan internet. Metode analisis yang digunakan yaitu metode regresi sederhana. Hasil olahan data yang didapatkan menunjukan bahwa celebrity endorser tidak berdampak atau berpengaruh terhadap pembelajaran konsumen dengan nilai thitung dan nilai sig sebesar 1,919 dan 0,61. Yang mana nilai thitung < 2,00856 ttabel dan nilai sig > 0,05. Hasil tersebut menunjukan jika strategi pemasaran untuk meningkatkan pembelajaran konsumen dengan menggunakan strategi celebrity endorser tidak tepat untuk dilakukan.Kata Kunci: Celebrity Endorser, Manajemen, Pembelajaran Konsumen, Pemasaran.ABSTRACTThe purpose of the research aimed to investigate and analyze whether a marketing plan with a celebrity endorser as variable x had an influence on consumer learning as variable y. Singaperbangsa University Karawang provided a population and a sample of 50 respondents in this research. Quantitative research includes research undertaken by researchers. Primary data were gathered via questionnaires provided to respondents, and secondary data were obtained from scholarly journals, books, and the internet. The basic regression approach was employed for analysis. The findings of the processed data show that celebrity endorsers have no impact or influence on consumer learning, with t-count values and sig values of 1.919 and 0.61, respectively. value of tcount < 2.00856 ttable and sig value > 0.05. These findings imply that utilizing a celebrity endorser technique to influence consumer learning is not a suitable marketing strategy.Keyword: Celebrity Endorser, Management, Consumer learning, Marketing","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"34 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123253729","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":"RELEVANSI NILAI INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PADA BEBERAPA PENELITIAN SKRIPSI DAN JURNAL PERGURUAN TINGGI","authors":"Rachella Chyntia Dewi, Maria Olivia Adelline, Yohanes Aldy Krisna, Carmel Meiden","doi":"10.33024/jrm.v11i3.6581","DOIUrl":"https://doi.org/10.33024/jrm.v11i3.6581","url":null,"abstract":"Informasi akuntansi berperan krusial dalam pembentukan pasar modal yang efisien. Pasar modal akan efisien apabila semua informasi yang relevan tercemin pada harga saham. Hasil beberapa riset yang sudah ada sebelumnya terkait relevansi nilai informasi akuntansi terhadap harga saham masih bervariasi dan masih banyak ditemukan pertentangan. Tujuan dari penelitian ini adalah untuk mengintegrasikan hasil penelitian dari beberapa skripsi dan jurnal mahasiswa Perguruan Tinggi terkait relevansi nilai informasi akuntansi terhadap harga saham pada perusahaan di Indonesia. Sampel penelitian ini adalah 18 skripsi maupun jurnal mahasiswa perguruan tinggi. Teknik pengambilan sampel yang digunakan yakni teknik purposive sampling. Teknik analisis data dalam penelitian ini adalah teknik meta-analisis untuk mengintegrasikan hasil penelitian tesis dan menunjukkan kesimpulan terkait relevansi nilai informasi akuntansi terhadap harga saham. Hasil penelitian menunjukan bahwa laba, nilai buku ekuitas, dan arus kas operasi memiliki relevansi nilai terhadap harga saham dengan korelasi lemah. Sedangkan, leverage tidak mempunyairelevansi nilai terhadap harga saham.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125502714","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":"Pengaruh Net Profit Margin (Npm) Dan Debt To Equity Ratio (Der) Terhadap Harga Saham Pada Industri Food And Beverage","authors":"N. Nurlela, Madjidainun Rahma","doi":"10.33024/jrm.v11i3.5982","DOIUrl":"https://doi.org/10.33024/jrm.v11i3.5982","url":null,"abstract":"In looking at the stock price of a company, there are several factors including Net Profit Margin and Debt to Equity Ratio. Therefore, this study aims to see whether these two variables have an effect on stock prices. The data in this study were taken from the annual reports of each company for 2016-2020. Purposive sampling was used in sampling. From the research results, it is known that the Net Profit Margin and Debt to Equity Ratio have the same effect on stock prices, either partially or simultaneously.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128827254","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":"ANALISIS PERGERAKAN HARGA SAHAM PERUSAHAAN FARMASI BUMN MELALUI SOLVABILITAS DAN PROFITABILITAS PERIODE 2013-2020","authors":"Alfina Ariq Shafirani, Syaharani Nadila Mulianingrum, A. Munandar","doi":"10.33024/jrm.v11i3.5622","DOIUrl":"https://doi.org/10.33024/jrm.v11i3.5622","url":null,"abstract":"Tujuan penelitian ini agar dapat memahami dan mengetahui apakah stock price PT Kimia Farma dan PT Indofarma dipengaruhi oleh persentase dari Debt to Equity Ratio (DER), Return On Equity (ROE) dan Earning Per Share (EPS). Data-data yang diperlukan kami peroleh dari annual report yang tertera pada BEI dan Web perusahaan sendiri dengan periode 2013-2020. Perusahaan farmasi yang diambil untuk sampel penelitian ini yaitu PT Kimia Farma dan PT Indofarma yang merupakan BUMN yang sudah terdaftar pada BEI periode 2013-2020. Cara penguraian atau analisis yang dipakai di pengujian ini yaitu analisis regresi linier berganda agar mendapatkan gambaran secara lengkap bagaimana keterkaitan antar faktor satu terhadap faktor lainnya. Dilihat dari produk uji hipotesis melalui uji simultan (F) dan uji Koefisien Determinasi dengan angka adjusted R yaitu 0,742, dapat disimpulkan bahwa rasio Debt to Equity Ratio (DER), Return On Equity (ROE), Earning Per Share (EPS) mempengaruhi stock price begitu signifikan serta terbukti bahwa rasio-rasio tersebut dapat menjelaskan stock price.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114493877","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":"PENGARUH PIUTANG USAHA DAN UTANG USAHA TERHADAP ARUS KAS OPERASI MASA DEPAN PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2021","authors":"Rian Apriliani, Evi Martaseli, Ade Sudarma","doi":"10.33024/jrm.v11i3.6917","DOIUrl":"https://doi.org/10.33024/jrm.v11i3.6917","url":null,"abstract":"Tujuan dari penelitian ini yaitu untuk menjelaskan pengaruh piutang usaha terhadap arus kas operasi masa depan, pengaruh utang usaha terhadap arus kas operasi masa depan, serta pengaruh piutang usaha dan utang usaha terhadap arus kas operasi masa depan. Subjek dalam penelitian ini yaitu perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 12 perusahaan dengan teknik random sampling. Metode penelitian yang digunakan peneliti dalam penelitian ini adalah metode asosiatif dengan pendekatan kuantitatif. Serta menggunakan uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis dengan SPSS 25.Hasil yang didapatkan dari penelitian ini yakni secara parsial piutang usaha memiliki dampak positif yang signifikan terhadap arus kas operasi di masa depan dengan nilai signifikansi 0,000, utang usaha memiliki dampak positif yang signifikan terhadap arus kas operasi di masa depan dengan nilai signifikansi 0,013, serta secara simultan piutang usaha dan utang usaha berpengaruh terhadap arus kas operasi masa depan dengan nilai signifikansi 0,000. Kata Kunci: Piutang Usaha, Utang Usaha, Arus Kas Operasi Masa Depan.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125264033","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":"Pengaruh Transaksi Pihak – Pihak Istimewa Terhadap Kinerja Keuangan Perusahaan Properti","authors":"Helmi Herawati, Aan Zulyanto, Dimas Gilang Wahyudi","doi":"10.33024/jrm.v11i3.7259","DOIUrl":"https://doi.org/10.33024/jrm.v11i3.7259","url":null,"abstract":"The effect of special party transactions on the financial performance of property companies (Empirical Study on Property Companies on the Indonesia Stock Exchange 2015-2018). This study aims to determine whether sales with special parties affect the financial performance of property companies and whether purchases from special parties affect the financial performance of property companies.The results of the research conducted show that 1. sales transactions to special parties affect the company's financial performance. This shows that the greater the sales transactions made to special parties, the better the financial performance of the property company. 2. Purchase transactions with special parties do not affect the property company's financial performance ","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130021296","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":"Analisis Efektivitas Pelaksanaan Anggaran Aset Tetap Pada Kantor Badan Perencanaan Pembangunan Daerah di Provinsi Sumatera Utara","authors":"K. K, Adillah Sipatussiwa Harahap","doi":"10.33024/jrm.v11i3.6682","DOIUrl":"https://doi.org/10.33024/jrm.v11i3.6682","url":null,"abstract":"Value for money harus dipertimbangkan ketika organisasi sektor publik melaksanakan kegiatannya.  Pelaksanaan value for money juga harus dapat dipertanggngjawabkan serta memenuhi tujuan yang diinginkan oleh masyarakat, seperti pengadaan serta alokasi sumber daya yang murah, serta keberhasilan atau efektivitas dalam mengapai sasaran atau tujuan. Tujuan penelitian ini adalah untuk menganalisis efektifitas pelaksanaan anggaran belanja pada Aset Tetap BAPPEDA Medan Sumatera Utara. Analisis data yang digunakan analisis deskriptif. Keefektifan pelaksanaan anggaran BAPPEDA Medan Sumut tahun 2019-2021 sangat bervariasi baik tingkat maupun kriterianya. Tahun 2010 menunjukkan tingkat kemanjuran terbesar, sedangkan tahun 2011 menunjukkan tingkat keberhasilan yang paling rendah. Pelaksanaan anggaran tersebut diklaim efektif untuk tahun 20019, 2020, dan 2021, namun masih belum efektif pada tahun 2020 karena anggaran belanja aset tetap jauh dari sasaran. Kesenjangan ini muncul sebagai akibat dari faktor Covid-19 yang muncul di awal tahun; beberapa tindakan yang dianggarkan tidak dilakukan karena lakdawn. Namun, beberapa upaya yang didanai telah terbukti berhasil. Menurut BAPPEDA Medan Sumatera Utara, suatu kegiatan dianggap efektif bila semua tindakan yang dijadwalkan selesai dan dilaksanakan sesuai rencana.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131383776","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":"Analisis Yang Mempengaruhi Ketetapan Waktu Dalam Pelaporan Keuangan BAPPEDA Sumatera Utara dan Dalam Perspektif Islam","authors":"K. K, Tengku Fahma Riansyah","doi":"10.33024/jrm.v11i3.6385","DOIUrl":"https://doi.org/10.33024/jrm.v11i3.6385","url":null,"abstract":"Jurnal ini bermaksud untuk meganalisis faktor yang tepat paling mempengaruhi ketepatan waktu dalam pelaporan keuangan BAPPEDA SU dan dalam pandangan Islam. Metode deskripftif adalah metode yang dipilih peneliti dalam penelitian ini dengan memilih teknik sistem pengumpulan data melalui sistem wawancara dan melalui studi pustaka. Terdapat ketidaktepatan dalam pelaporan keuangan pada BAPPEDA SU dikarenakan BAPPEDA SU sebuah instansi yang berskala besar memiliki banyak transaksi-transaksi dan data-data yang mesti dikumpulkan, tetapi ketidaktepatan waktu ini tidak telalu lama dari batas waktu yang telah ditentukan dan keterlambatan ini tidak berpengaruh kepada hasilnya. Faktor tepat yang paling mempengaruhi ketepatan waktu dalam pelaporan keuangan di BAPPEDA SU ialah ukuran perusahaan, BAPPEDA SU bukan sebuah perusahaan yang mencari laba sehingga peneliti disini mengukur besar kecilnya suatu instansi tersebut dari skala jangkauangannya, yang mana BAPPEDA SU jangakauannya berskala Provinsi.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114376660","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":"PENGARUH KOMPENSASI BONUS, DIVERSIFIKASI PERUSAHAAN, KEPEMILIKAN MANAJERIAL, UKURAN KAP, UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019","authors":"Aodina Latifah Khulsum, Iing Lukman, I. Puspita","doi":"10.33024/jrm.v11i1.4104","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.4104","url":null,"abstract":"This researcher aims to determine the effect of bonus compensation, company diversification, managerial ownership, size of auditor firm, firm size and good corporate governance have on earnings management. The research was conducted on 76 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Hypothesis testing in this study was carried out using multiple linear regression analysis methods in the SPSS version 21 application program. The results showed that the Bonus Compensation variable (X1) had a regression coefficient with a negative direction of 0.021. with a significance value of 0.020. The company diversification variable (X2) has a regression coefficient with a negative direction of 0.013 with a significance value of 0.306. Managerial Ownership Variable (X3) has a regression coefficient with a negative direction of 0.038 with a significance value of 0.033. The size of auditor firm variable (X4) has a regression coefficient with a negative direction of 0.004 with a significance value of 0.591. The firm size variable (X5) has a regression coefficient with a positive direction of 0.008 with a significance value of 0.034. The variable of the Board of Commissioners (X6) has a regression coefficient with a positive direction of 0.002 with a significance value of 0.499. The Audit Committee variable (X7) has a regression coefficient with a negative direction of 0.005 with a significance value of 0.607. The Audit Quality Variable (X8) has a regression coefficient in a negative direction of 0.014 with a significance value of 0.143. And based on the simultaneous test of Bonus Compensation, Company Diversification, Managerial Ownership, KAP size, size of auditor firm, Board of Commissioners, Audit Committee and Audit Quality together have an effect on Earning Management. The result of the test of the coefficient of determination R2 is 8.64.Keywords: Bonus Compensation, Company Diversification, Managerial Ownership, size of auditor firm, firm Size, Board of Commissioners, Audit Committee, Audit Quality and Earnings Management","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114667126","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":"FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018","authors":"E. Marlinda, M. Luthfi, Eka Sariningsih","doi":"10.33024/jrm.v11i1.2518","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.2518","url":null,"abstract":"This study aims to determine the Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee on Audit Delay. This study uses data from the 2016-2018 Financial Statements. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange. Data collection method used in this study is purposive sampling method, which is the determination of samples based on the suitability of certain characteristics and criteria. Based on the purposive sampling method, obtained research samples were conducted on 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple linear regression analysis methods in the application of the SPSS 20 program. The results showed that the Company Size variable significantly influenced audit delay with a significant value of 0.033. Company Age Variable influences audit delay with a significance value of 0.012. Auditor Opinion Variable influences Audit Delay with a significance value of 0.003. KAP Reputation Variable has no effect on Audit Delay with a significance value of 0.299. The Audit Committee variable does not affect the Audit Delay with a significance value of 0.059. Simultaneously the variables Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee have an influence on Audit Delay with a significance value of 0,000.Keywords:Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee, Audit Delay.This study aims to determine the Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee on Audit Delay. This study uses data from the 2016-2018 Financial Statements. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange. Data collection method used in this study is purposive sampling method, which is the determination of samples based on the suitability of certain characteristics and criteria. Based on the purposive sampling method, obtained research samples were conducted on 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple linear regression analysis methods in the application of the SPSS 20 program. The results showed that the Company Size variable significantly influenced audit delay with a significant value of 0.033. Company Age Variable influences audit delay with a significance value of 0.012. Auditor Opinion Variable influences Audit Delay with a significance value of 0.003. KAP Reputation Variable has no effect on Audit Delay with a significance value of 0.299. The Audit Committee variable does not affect the Audit Delay with a significance value of 0.059. Simultaneously the variables Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee have an influence on Audit Delay with a significance value of 0,000.Keywords:Company Size, Company Age, Audito","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130048519","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}