This study aims to analyze and obtain empirical evidence about the effect of KAP size, audit opinion, independent committee members, and the complexity of company operations on the audit report lag. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2019. The research population consisted of 187 companies using purposive sampl…
Each regional work unit (SKPD) records accounting for economic transactions that occur on its part, so as to produce financial reports. The purpose of this study is to analyze the suitability of financial recording and reporting on the SKPD in Manggarai Regency, especially in the Regional Finance Agency with the Minister of Home Affairs Regulation No. 13 of 2006 and Government Regulation No. 71…
The problem in this research is whether the preparation of the Operational Report at the Regional Financial Processing Agency of Manggarai Regency is in accordance with PSAP No. 12 concerning Operational Reports. This study aims to determine the suitability of the preparation of operational reports at the Regional Financial Processing Agency of Manggarai Regency. The results of this study are e…
This study aims to analyze whether the depreciation method is in accordance with financial accounting standards, analyze how the depreciation method is applied according to tax laws, and analyze differences in depreciation according to financial accounting standards (SAK) and tax laws in the presentation of financial statements. In this study, the types of data used are quantitative and qualit…
Kota Batu is a city located in the East Java Province in Indonesia, which was visited by around 5.5 million tourists in 2018. The City is also one of the most famous tourist spots with several different attractions in the tourism sector. In this final report the focus is on Kelurahan Dadaprejo, a village located in Kota Batu, an area in which many people cultivate orchids for earning extra mone…
This research is to analyze the factors that influence audit report lag. The independent variables used in this study are as follows: (1) Solvability, (2) Company Size, (3) Holding Company, (4) Company Profit and Loss. Whereas the dependent variable used is the audit lag report. The sample used in this study were 12 basic industrial and chemical manufacturing companies that reported the annual…
Indonesia is located in Ring of Fire and between four tectonic plates. It makes Indonesia an earthquake-prone area, which means Indonesia experiences frequent earthquakes. In average, Indonesia experiences two deadly earthquakes and one tsunami per year. One of the impacts is structural failure that can make casualties. A lot of people lost their houses post-earthquake. It shows that Indonesian…
Tax Amnesty is elimination of taxes that should be owed, it is not subject to tax administration and criminal sanctions at the field of taxation, by disclosing assets and paying ransoms as stipulated in the law. Taxpayers who are implementation tax amnesty program has tax obligations, namely the obligation to report LPHT in accordance with the certificate of tax amnesty periodically. The govern…