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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Bisnis dan Pemasaran Digital
Artie Arditha Rachman
Politeknik Negeri Lampung, Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality Anapi Rahman; Artie Arditha Rachman; Irawan Irawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4958

Abstract

Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software. Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%. Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period. Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors. Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.
The Digital Fuel Cost Control: Cost Differences Between Voucher and RFID Systems at Bukit Asam Desti Afyani; Artie Arditha Rachman; Dewi Zakia; Sahilly Dzulhasni
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7219

Abstract

Purpose: This study examines whether recorded fuel cost per kilometer differed between the voucher and Radio Frequency Identification (RFID) periods at PT Bukit Asam Tbk Tarahan Port Unit. The transition is treated as an internal Business-to-Business (B2B) digital-business process change rather than a randomized intervention.Research Methodology: Using archival company records, the study compared 84 monthly voucher observations in November 2022–December 2023 with 84 RFID observations in January 2024–February 2025, from six Toyota Innova vehicles. Fuel cost per kilometer was calculated by dividing fuel expenditure by distance. Normality was assessed using the Kolmogorov–Smirnov test, followed by a two-tailed paired-samples t-test using SPSS 27Results: The mean recorded fuel cost was IDR 2,379.60/km during the voucher period and IDR 1,330.18/km during the RFID period. The voucher-minus-RFID mean difference was IDR 1,049.417/km (t(83) = 13.018, p < .001; 95% CI = IDR 889.082–IDR 1,209.751), indicating a significant difference between periods.Conclusions: The RFID period was associated with lower recorded fuel cost per kilometer. However, the results do not establish that RFID alone caused the reduction.Limitations: The non-overlapping before–after design cannot fully isolate RFID effects from other factors, including fuel prices, vehicle conditions, routes, loads, traffic, maintenance, and driver behavior.Contributions: This study links transaction visibility, management-accounting information, and operational cost control by providing an auditable benchmark for B2B digital process transformation.
Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality Anapi Rahman; Artie Arditha Rachman; Irawan Irawan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4958

Abstract

Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software. Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%. Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period. Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors. Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.
Digital Fuel Cost Control: Cost Differences Between Voucher and RFID Systems at Bukit Asam Desti Afyani; Artie Arditha Rachman; Dewi Zakia; Sahilly Dzulhasni
Jurnal Bisnis dan Pemasaran Digital Vol 6 No 1 (2026): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jbpd.v6i1.7219

Abstract

Purpose: This study examines whether recorded fuel cost per kilometer differed between the voucher and Radio Frequency Identification (RFID) periods at PT Bukit Asam Tbk Tarahan Port Unit. The transition is treated as an internal Business-to-Business (B2B) digital-business process change rather than a randomized intervention.Research Methodology: Using archival company records, the study compared 84 monthly voucher observations in November 2022–December 2023 with 84 RFID observations in January 2024–February 2025, from six Toyota Innova vehicles. Fuel cost per kilometer was calculated by dividing fuel expenditure by distance. Normality was assessed using the Kolmogorov–Smirnov test, followed by a two-tailed paired-samples t-test using SPSS 27Results: The mean recorded fuel cost was IDR 2,379.60/km during the voucher period and IDR 1,330.18/km during the RFID period. The voucher-minus-RFID mean difference was IDR 1,049.417/km (t(83) = 13.018, p < .001; 95% CI = IDR 889.082–IDR 1,209.751), indicating a significant difference between periods.Conclusions: The RFID period was associated with lower recorded fuel cost per kilometer. However, the results do not establish that RFID alone caused the reduction.Limitations: The non-overlapping before–after design cannot fully isolate RFID effects from other factors, including fuel prices, vehicle conditions, routes, loads, traffic, maintenance, and driver behavior.Contributions: This study advances the conceptual understanding of B2B digital transformation by integrating transaction transparency, management accounting, and operational cost efficiency into a unified perspective. The findings also provide practical insights for evaluating digital fuel management systems.
Co-Authors Anapi Rahman Desti Afyani Dewi Zakia Irawan Irawan Sahilly Dzulhasni