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The objectives of this research are I) to know about consolidated financial reporting, which is applied by PT. Pupuk Sriwidjaja (Persero), and 2) to learn about the practice of consolidated reporting arrangement process and compare its practice with consolidated theory, which have learned. Research finding has shown that PT. Pupuk Sriwidjaja used uncomplete equity method and cost method in stoc…
Penelitian ini menguji pengaruh financial distress, kompleksitas operasi, dan ukuran perusahaan terhadap audit report lag dengan profitabilitas sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di BEI periode 2021–2023. Sampel penelitian terdiri dari 42 perusahaan dengan total 126 observasi yang dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi da…
This Research aim to measure and analyze the performance of area finance in Regency of Musi Banyuasin and to know the factors influencing Original Earnings of Area and also how far influence factors PAD of pursuant to effectiveness and efficiency. This research is expected can become the information substance which can explain the degree effect of decentralization, fiscal position and aid of Re…