Analisis Faktor-Faktor Yang Berpengaruh Pada Keterlambatan Penyampaian Hasil Audit

Audited financial reports must be published by companies registered and traded on the stock exchange market on the Indonesia Stock Exchange. The length of time the audit of financial statements is carried out by the auditor sometimes makes the audited financial statements late for publication or commonly called audit delay. This study aims to provide empirical evidence regarding the effect of profitability, auditor gender, IFRS convergence and reputation KAP on audit delay. The research was conducted on banking sub-sector listed on the Indonesia Stock Exchange 2016-2017 period. The research method used a quantitative approach. The source of this research used secondary data sourced from the annual report of various sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. The research data was taken using purposive sampling. The analysis technique is done by classical assumption test, multiple linear regression. The results of the study found that Auditor gender hasn`t significant negative effect on audit delay. IFRS convergence hasn`t significant negative effect on audit delay. Reputation KAP has a significant negative effect on audit delay. The implication of the research results is that companies going public and listed on the IDX can appoint a KAP with a good reputation and it is recommended that the implementation of IFRS convergence is carried out earlier

Work-Life Balance is Imperative for How We Spend Our Time at Work and With Family

Work-life balance is imperative to how we spend our time at work and with family, and it appears to matter whether we have a job or career, which of our roles we value most, and our degree of responsibility for our children

Sex Work

Studies have shown that attitudes towards sex work and individuals that are sex workers holds significant influence on social policies and social work. This is important to the field of psychology because understanding the attitudes towards this topic can help us form policies and provide resources with the goal of reducing stigma that comes along with this issue. I propose to conduct a survey to determine whether people with higher sex guilt hold more stigmatizing attitudes towards sex workers and/or sex work. Respondents will be recruited from psychology classes. Level of sex guilt will be measured by the Mosher Sex-Guilt Inventory (MSGI), and the degree of stigmatization of sex work (SSW) and of sex workers (SSWR)will be measured by the Attitudes towards Prostitutes and Prostitution Scale (APPS). Demographic questions such associoeconomic status, religion, and ethnicity will be included. A Pearson’s correlation will be performed on the scores from the MSGI, the SSW, and the SSWR. I predict that there will be a strong positive correlation between sex guilt and degree of stigmatization of sex work and of sex workers. Scores from the MSGI will be divided into low, moderate, and high sex guilt, and a 2 (sex) x 3 (level of sex guilt) ANOVA will be performed on the DVs of SSW and SSWR. I predict a significant main effect of sex guilt, with respondents who are high in sex guilt scoring higher on SSW and SSWR than those who are low or moderate in sex guilt. I do not expect a main effect of sex, but I do expect an interaction of sex guilt and sex; I predict that males who are high in sex guilt will score higher on SSW and SSWR than women who are high in sex guilt

Alaskan Economic Growth: A Regional Model with Induced Migration

The State of Alask

Alaska Economic Forecast: 1978

The State of Alask

Student Learning Styles And Performance In An Introductory Finance Class

Many academic disciplines have examined the role that variation in Jungian personality types plays in the academic performance of college students. Different personality types tend to have different learning styles, which in turn influence student performance in a variety of college courses. To measure the impact of learning styles on student performance in the introductory finance course, we administered an online Myers-Briggs Type Indicator (MBTI) test to students and then used regression analysis to measure the effects of different learning styles on course performance. We found several significant effects, which have implications for the teaching of introductory finance