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…
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The objectives of this research are to know the knowledge, perceptio~ andalso interest of accounting collegian in Palembang about Accounting Profession Education (PP Ak) and see wheather there is a relationship between the interest of accounting collegian and their carier choice after graduating from university. Research finding has shown that almost all of the respondents have known the Accoun…
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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…
Skripsi ini bertujuan untuk mengetahui pengaruh opini audit, tingkat profltabilitas, tingkat leverege, serta ukuran perusahaan baik secara parsial maupun secara bersarna-sama terhadap audit delay. Sampel yang digunakan diambil dengan metode purposive sampling yaitu perusahaan rnanufaktur yang sahamnya aktif diperdagangkan, melaporkan laporan keuangannya pertanggal 31 Desember serta memiliki tot…
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The purpose in this research is to study The Influence of Return on Assets (ROA), Return On Equity (ROE), Return On Investment (ROI), Debt to Equity Ratio (DER) and Book Value (B VJ per share on stock price of property companies in Jakarta Stock Exchange on Desember 1999 up to Desember 2003. ROA, ROE, ROI, DER and BV per share as independent vanables and the stock price as dependent variable. R…
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