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All Journal Jurnal Ekonomi Manajemen Sistem Informasi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Irawan Irawan
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 Influence of Green Accounting, Environmental Performance, and Firm Size on Firm Value Fransiska Miranti; Irawan Irawan; Endah Yuni Puspitasari
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.v7i1.5050

Abstract

Purpose: This research investigates how green accounting, environmental performance, and company size impact the firm value of manufacturing companies in the basic materials sector. The study uses data from the Indonesia Stock Exchange (IDX) for the 2017–2023 period to explore the influence of these factors on investor perception. Methodology/approach: This study employs a quantitative, causal research design. Using purposive sampling, a sample of 16 companies was selected, yielding 112 panel data observations. The analysis was conducted using multiple linear regression in SPSS 25 on secondary data from annual reports, financial statements, and PROPER ratings. Results/findings: Although green accounting, environmental performance, and company size are proven to have a significant simultaneous effect on firm value, only green accounting and company size show a positive partial effect. Furthermore, the model has limitations, as the 12.2% Adjusted R² value implies that other unexamined factors play a much larger role in determining firm value. Conclusion: This study aimed to examine the effect of green accounting, environmental performance, and company size on firm value in manufacturing companies in the basic materials sector. The results show that green accounting and company size have a positive and significant impact on firm value, while environmental performance does not show a significant effect. Limitations: The study is limited to the basic materials sector and does not include other variables such as profitability, liquidity, or corporate governance, which may also affect firm value. Contribution: This research adds to the fields of environmental accounting and corporate finance by empirically showing how sustainability and firm traits can boost company value.
Pengaruh Financial Distress, Audit Tenure, dan Sustainbility Disclosure Terhadap Opini Audit Modifikasi Going Concern Pada Perusahaan Manufaktur di BEI 2021-2024 Yohanes Pratama; M. Muhayin A Sidik; Irawan Irawan
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 5 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i5.7976

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan, masa jabatan auditor, dan pengungkapan keberlanjutan terhadap penerimaan opini audit kelangsungan usaha yang dimodifikasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi logistik. Sampel penelitian dipilih menggunakan purposive sampling, menghasilkan 67 observasi perusahaan yang memenuhi kriteria penelitian. Variabel dependen dalam penelitian ini adalah opini audit kelangsungan usaha yang dimodifikasi, sedangkan variabel independen terdiri dari kesulitan keuangan, masa jabatan auditor, dan pengungkapan keberlanjutan. Hasil penelitian menunjukkan bahwa kesulitan keuangan dan masa jabatan auditor memiliki pengaruh signifikan terhadap penerimaan opini audit kelangsungan usaha yang dimodifikasi. Sementara itu, pengungkapan keberlanjutan tidak memiliki pengaruh signifikan terhadap opini audit kelangsungan usaha yang dimodifikasi. Secara simultan, kesulitan keuangan, masa jabatan auditor, dan pengungkapan keberlanjutan mempengaruhi opini audit kelangsungan usaha yang dimodifikasi. Penelitian ini menyiratkan bahwa kondisi keuangan perusahaan dan lamanya hubungan auditor dengan klien merupakan pertimbangan penting bagi auditor dalam menilai kelangsungan usaha perusahaan.
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 Influence of Green Accounting, Environmental Performance, and Firm Size on Firm Value Fransiska Miranti; Irawan Irawan; Endah Yuni Puspitasari
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.v7i1.5050

Abstract

Purpose: This research investigates how green accounting, environmental performance, and company size impact the firm value of manufacturing companies in the basic materials sector. The study uses data from the Indonesia Stock Exchange (IDX) for the 2017–2023 period to explore the influence of these factors on investor perception. Methodology/approach: This study employs a quantitative, causal research design. Using purposive sampling, a sample of 16 companies was selected, yielding 112 panel data observations. The analysis was conducted using multiple linear regression in SPSS 25 on secondary data from annual reports, financial statements, and PROPER ratings. Results/findings: Although green accounting, environmental performance, and company size are proven to have a significant simultaneous effect on firm value, only green accounting and company size show a positive partial effect. Furthermore, the model has limitations, as the 12.2% Adjusted R² value implies that other unexamined factors play a much larger role in determining firm value. Conclusion: This study aimed to examine the effect of green accounting, environmental performance, and company size on firm value in manufacturing companies in the basic materials sector. The results show that green accounting and company size have a positive and significant impact on firm value, while environmental performance does not show a significant effect. Limitations: The study is limited to the basic materials sector and does not include other variables such as profitability, liquidity, or corporate governance, which may also affect firm value. Contribution: This research adds to the fields of environmental accounting and corporate finance by empirically showing how sustainability and firm traits can boost company value.
Co-Authors Anapi Rahman Artie Arditha Rachman Endah Yuni Puspitasari Fransiska Miranti M. Muhayin A Sidik Yohanes Pratama