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All Journal Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI DAN BISNIS
Khairina Nur Izzaty
Universitas BPD
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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DETERMINAN KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Irwan Hadiwijaya; Khairina Nur Izzaty
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1714

Abstract

This study aims to analyze the effect of profitability, solvency, audit opinion, and auditor quality on the timeliness of financial reporting in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Secondary data were obtained from 144 annual financial report observations. A quantitative approach was employed using logistic regression analysis with IBM SPSS Version 26. The results showed that auditor quality has a significant positive effect on the timeliness of financial reporting, with an Exp(B) value of 3.703, indicating that companies audited by Big Four firms are 3.7 times more likely to report on time. Meanwhile, profitability, solvency, and audit opinion showed no significant effect. The Nagelkerke R Square value of 0.222 indicates that the four independent variables explain 22.2% of the variability in reporting timeliness. These findings suggest that selecting a high-quality auditor is a more effective strategy for improving reporting timeliness than relying on internal financial indicators or audit opinion types.
Penerapan Strategi Akuntansi Lingkungan dan Inovasi Hijau untuk Mencapai Keberlanjutan Bisnis UMKM Melalui Peningkatan Kinerja Lingkungan Khairina Nur Izzaty; Grace Tianna Solovida
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18962

Abstract

Sustainability of business that is the focus of stakeholders can be achieved by increasing economic profit, reducing environmental impact, and social prosperity. A more environmentally oriented business can increase public trust. This study aims to obtain empirical evidence regarding the role of environmental performance as a mediator of the influence of environmental accounting strategies and green product innovations on the sustainability of MSME businesses. The sample of this study was MSME actors in the manufacturing or processing sector in Semarang City. The research method used was quantitative with primary data in the form of a survey that would be analyzed using a structural equation model. The results of the hypothesis test showed that environmental accounting strategies had no effect on environmental performance, while green innovation had a significant positive effect on environmental performance. For testing direct effects, environmental accounting strategies and green innovations did not have a direct effect on the sustainability of MSME businesses. Environmental performance had a significant positive effect on the sustainability of MSME businesses. From the mediation test, environmental performance was proven to mediate the effect of green innovation on the sustainability of MSME businesses, but could not mediate the effect of environmental accounting strategies on the sustainability of MSME businesses. The results of this study are expected to contribute to the sustainability of MSME businesses by paying more attention to the quality of the products and the environment in which the business operates.
Co-Authors Grace Tianna Solovida Irwan Hadiwijaya