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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Business Management Applied Business and Administration Journal (ABAJ)
Rifa Ranti Nuraini
Universitas Langlangbuana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Profitability and Audit Opinion on Audit Delay in Construction Sector Companies Listed on The Indonesia Stock Exchange Rifa Ranti Nuraini; Nur Zeina Maya Sari; Uswatun Hasanah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/qehwd744

Abstract

This study aims to examine the effect of profitability and audit opinion on audit delay in construction sector companies listed on the Indonesia Stock Exchange. Audit delay is measured by the number of days between the company’s fiscal year-end and the date of the independent auditor’s report. Profitability is measured using Return on Assets (ROA), while audit opinion is measured using a numerical code, where companies receiving an unqualified opinion are assigned a value of 1 and companies receiving opinions other than unqualified are assigned a value of 0. This study uses a quantitative approach with descriptive and verification methods. The data used are secondary data obtained from annual financial reports and independent auditor reports of construction sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The sampling technique used is purposive sampling, resulting in 83 observations. The data were analyzed using multiple linear regression with SPSS. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The F-test result shows that profitability and audit opinion have a significant effect on audit delay. The adjusted R Square value of 0.097 indicates that profitability and audit opinion explain 9.7% of the variation in audit delay, while the remaining 90.3% is explained by other factors outside the model. The descriptive results also show that profitability is relatively low, audit opinion is generally good, and the average audit delay is approximately 86 days.
Application Of Philosophy Education to Develop Critical Thinking in Elementary School Students in Indonesia in Supporting SDGs in The Era Of Society 5.0 Rifa Ranti Nuraini
Applied Business and Administration Journal Vol. 4 No. 1 (2025): Advancing Economic and Social Sustainability in the Era of Society 5.0
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i01.372

Abstract

This study discusses the application of philosophy education as an innovative strategy to develop critical thinking in elementary school students to support the achievement of Sustainable Development Goals (SDGs) in the Society 5.0 era. Philosophy education provides space for students to think deeply, analyze problems critically, and understand various points of view. This is important in developing critical thinking skills needed to face global challenges in the Society 5.0 era. Through a philosophy-based approach, students are invited to understand not only academic concepts, but also social values such as equality, justice, and sustainability. This study also examines how the integration of philosophy education in the elementary school curriculum can contribute to the achievement of SDGs, especially in terms of improving the quality of education and inclusive and sustainable character building.
Co-Authors Maya Sari, Nur Zeina Uswatun Hasanah