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AUDIT DELAY DAN TIMELINESS DIMODERASI OLEH PROFITABILITAS 审计延迟和时间表被盈利能力简化
Accounting Global Journal Pub Date : 2021-04-30 DOI: 10.24176/agj.v5i1.5944
S. Hidayat
{"title":"AUDIT DELAY DAN TIMELINESS DIMODERASI OLEH PROFITABILITAS","authors":"S. Hidayat","doi":"10.24176/agj.v5i1.5944","DOIUrl":"https://doi.org/10.24176/agj.v5i1.5944","url":null,"abstract":"The purpose of this study is to analyze internal factors such as the level of Solvency, Internal Auditors and Company Size, while from the External side the Size of the Public Accounting Firm on Audit Delay and Timeliness moderated by Profitability in Consumer Goods companies related to the Indonesia Stock Exchange in the year 2013 2017. The research method uses quantitative methods by collecting purposive sampling data. A total of 50 companies were used as samples in this study. The results show that low or high profit companies will continue to report their finances on time. While the KAP size has no effect on Timeliness. High and low solvency ratios do not affect the audit delay. This can help improve public accountability in improving efficiency and improving the audit process by controlling the dominant factors that cause an increase in Audit Delay and Timeliness.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"269 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128584065","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}
引用次数: 0
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL 影响资本结构的因素
Accounting Global Journal Pub Date : 2020-04-29 DOI: 10.24176/agj.v4i1.4318
Mirna Wati, A. Wijayanti, Purnama Siddi
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL","authors":"Mirna Wati, A. Wijayanti, Purnama Siddi","doi":"10.24176/agj.v4i1.4318","DOIUrl":"https://doi.org/10.24176/agj.v4i1.4318","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116800825","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}
引用次数: 1
ANALISA HASIL AUDIT PEMERINTAH TERHADAP TINGKAT KORUPSI PEMERINTAHAN PROVINSI JAWA TENGAH 对中爪哇省政府腐败程度的政府审计结果进行分析
Accounting Global Journal Pub Date : 2019-10-31 DOI: 10.24176/agj.v3i2.3587
A. U. Albab, Anava Salsa Nur Savitri, S. Anwar
{"title":"ANALISA HASIL AUDIT PEMERINTAH TERHADAP TINGKAT KORUPSI PEMERINTAHAN PROVINSI JAWA TENGAH","authors":"A. U. Albab, Anava Salsa Nur Savitri, S. Anwar","doi":"10.24176/agj.v3i2.3587","DOIUrl":"https://doi.org/10.24176/agj.v3i2.3587","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117211997","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}
引用次数: 1
ANALISIS PROFITABILITAS BPR. LESTARI PASCA AKUISISI BPR盈利分析。收购后可持续发展
Accounting Global Journal Pub Date : 2019-10-31 DOI: 10.24176/agj.v3i2.3167
Anak Agung Putu Gede Bagus Arie Susandya
{"title":"ANALISIS PROFITABILITAS BPR. LESTARI PASCA AKUISISI","authors":"Anak Agung Putu Gede Bagus Arie Susandya","doi":"10.24176/agj.v3i2.3167","DOIUrl":"https://doi.org/10.24176/agj.v3i2.3167","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124283794","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}
引用次数: 0
PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SERANG BARU 税收的公益性影响，税收的制裁和纳税人税收的影响，通过纳税人在新卡斯坦地区缴纳地球税和建筑税的服从
Accounting Global Journal Pub Date : 2019-10-31 DOI: 10.24176/agj.v3i2.3069
Riva Aulia Isyatami
{"title":"PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN PENDAPATAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SERANG BARU","authors":"Riva Aulia Isyatami","doi":"10.24176/agj.v3i2.3069","DOIUrl":"https://doi.org/10.24176/agj.v3i2.3069","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132785346","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}
引用次数: 3
DETERMINAN KEANDALAN PELAPORAN KEUANGAN PEMERINTAH PADA SKPD KABUPATEN KULONPROGO 政府在KULONPROGO区的SKPD上的可靠财务报告
Accounting Global Journal Pub Date : 2019-10-31 DOI: 10.24176/agj.v3i2.3802
R. Sari
{"title":"DETERMINAN KEANDALAN PELAPORAN KEUANGAN PEMERINTAH PADA SKPD KABUPATEN KULONPROGO","authors":"R. Sari","doi":"10.24176/agj.v3i2.3802","DOIUrl":"https://doi.org/10.24176/agj.v3i2.3802","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129452045","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}
引用次数: 0
PENGARUH JENIS INDUSTRI DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA INTELLECTUAL CAPITAL 工业类型和所有权结构对智力资本表现的影响
Accounting Global Journal Pub Date : 2019-10-31 DOI: 10.24176/agj.v3i2.4101
Reni Mela Farida
{"title":"PENGARUH JENIS INDUSTRI DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA INTELLECTUAL CAPITAL","authors":"Reni Mela Farida","doi":"10.24176/agj.v3i2.4101","DOIUrl":"https://doi.org/10.24176/agj.v3i2.4101","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125842929","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}
引用次数: 0
PENGARUH SUBJEKTIVITAS INSENTIF TERHADAP PERILAKU BERBAGI PENGETAHUAN DENGAN DIMODERASI OLEH PERSEPSI KEADILAN 激励机制对知识共享行为的主观性影响，通过公平的感知得到节制
Accounting Global Journal Pub Date : 2019-05-09 DOI: 10.24176/agj.v3i1.3090
Klemensia Erna Christina Sinaga
{"title":"PENGARUH SUBJEKTIVITAS INSENTIF TERHADAP PERILAKU BERBAGI PENGETAHUAN DENGAN DIMODERASI OLEH PERSEPSI KEADILAN","authors":"Klemensia Erna Christina Sinaga","doi":"10.24176/agj.v3i1.3090","DOIUrl":"https://doi.org/10.24176/agj.v3i1.3090","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129745940","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}
引用次数: 0
PENGARUH TAX AVOIDANCE, CORPORATE GOVERNANCE INDEX, KEBIJAKAN HUTANG DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN
Accounting Global Journal Pub Date : 2019-05-09 DOI: 10.24176/agj.v3i1.3057
M. Ridho
{"title":"PENGARUH TAX AVOIDANCE, CORPORATE GOVERNANCE INDEX, KEBIJAKAN HUTANG DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN","authors":"M. Ridho","doi":"10.24176/agj.v3i1.3057","DOIUrl":"https://doi.org/10.24176/agj.v3i1.3057","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122193207","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}
引用次数: 1
ANALISIS TINGKAT KESEHATAN BUMN SEBAGAI DAMPAK KEBIJAKAN AKUNTANSI ISAK 8 (Studi Kasus PT PLN Persero Tahun 2012 - 2017) 以我为例的会计政策影响的国有企业健康水平分析(2012 - 2017年PT PLN Persero案例研究)
Accounting Global Journal Pub Date : 2019-05-09 DOI: 10.24176/agj.v3i1.3092
Agung Prajanto
{"title":"ANALISIS TINGKAT KESEHATAN BUMN SEBAGAI DAMPAK KEBIJAKAN AKUNTANSI ISAK 8 (Studi Kasus PT PLN Persero Tahun 2012 - 2017)","authors":"Agung Prajanto","doi":"10.24176/agj.v3i1.3092","DOIUrl":"https://doi.org/10.24176/agj.v3i1.3092","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127326141","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}
引用次数: 2
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