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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan BIP'S : Jurnal Bisnis Perspektif Jurnal Akuntansi AKUNESA Journal of Creative Power and Ambition (JCPA)
Rizdina Azmiyanti
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance

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The Effect of Independent Commissioners, Audit Committee Activities, and Firm Complexity on Audit Fee in Banks Muhammad Nur Maftuh Ihsan; Rizdina Azmiyanti
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p369-382

Abstract

This study investigates the effect of independent commissioners, audit committee activity, and firm complexity on audit fees in banking firms listed on the Indonesia Stock Exchange during 2022-2024. A quantitative approach is employed using secondary data from annual reports and audited financial statements, resulting in 120 firm-year observations selected through purposive sampling. The data are analyzed using multiple linear regression with SPSS. The findings reveal that independent commissioners, audit committee activity, and firm complexity each have a positive and significant effect on audit fees. A higher proportion of independent commissioners strengthens supervisory effectiveness, leading to broader audit scope. Increased audit committee activity enhances monitoring of financial reporting and audit processes, resulting in additional audit procedures. Meanwhile, greater firm complexity increases audit difficulty due to more extensive operations and transactions, requiring higher auditor effort. Overall, corporate governance mechanisms and firm complexity significantly influence audit fee determination in the banking sector.
Determinants of Firm Value in Indonesia Consumer Non-Cyclical Companies: Perspectives of Environmental Performance, Board Diversity, and Earnings Quality Rahmadani Sandrigus Shanon; Rizdina Azmiyanti
BIP's JURNAL BISNIS PERSPEKTIF Vol. 18 No. 2 (2026): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v18i2.939

Abstract

The objective of this study is to examine and analyze the effects of environmental performance, board age diversity, board gender diversity, and earnings quality on firm value among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study employs a quantitative method using secondary data. The study population consists of 132 companies, and purposive sampling was used to determine the sample, resulting in 75 data points. The research method employs panel data regression using EViews 13 software. The results demonstrate that environmental performance and board gender diversity do not influence firm value, whereas board age diversity can reduce firm value, and the magnitude of earnings quality can increase firm value. It is expected that this study will serve as a consideration for management and investors, as well as a reference for future research to examine the factors that influence firm value
Beyond Digital Transparency: Do Digital and Risk Management Disclosures Improve Earnings Quality? Evidence from Indonesian Consumer Non-Cyclical Companies Ulfa Puspa Wanti Widodo; Nanda Wahyu Indah Kirana; Rizdina Azmiyanti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1669

Abstract

This study examined whether digital disclosure and risk management disclosure were associated with earnings quality in Indonesian consumer non-cyclical firms. The sample consisted of 86 companies and 236 unbalanced firm-year observations from 2022 to 2024. Earnings quality was proxied by absolute discretionary accruals estimated using the Modified Jones Model. Digital Disclosure Index was measured using four indicators: information, timeliness, accessibility, and technology. Risk Management Disclosure was measured using a 20-item disclosure index based on annual reports. Panel data regression was analyzed using the Random Effect Model. The results showed that Digital Disclosure Index did not significantly affect earnings quality. In contrast, Risk Management Disclosure had a negative and significant effect on absolute discretionary accruals, indicating that broader risk management disclosure improved earnings quality. This study contributes to disclosure and earnings quality literature by showing that substantive risk transparency is more relevant than basic digital disclosure compliance in explaining accrual quality.
Pengaruh Ukuran Perusahaan, Debt Default dan Audit Tenure Terhadap Opini Audit Going Concern Ahmad Zaky Zain; Rizdina Azmiyanti
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7703

Abstract

Riset ini bertujuan untuk mengkaji dampak Ukuran Perusahaan, Debt Default, dan Audit Tenure pada Opini Audit Going Concern. Sasaran riset ini yaitu 27 perusahaan BUMN tercatat di Bursa Efek Indonesia dalam rentang waktu 2021 hingga 2024. Metode purposive sampling dimanfaatkan pada pemilihan sampel, yaitu menggunakan kriteria khusus untuk memastikan kesesuaian data dengan sasaran penelitian. Setelah proses seleksi, 26 perusahaan memenuhi syarat sebagai sampel, menghasilkan total 104 data observasi selama empat tahun masa pengamatan. Data dianalisis dengan memakai regresi logistik yang dilakukan melalui IBM SPSS versi 31. Temuan riset mengindikasikan bahwa Ukuran Perusahaan dan Debt Default memiliki pengaruh pada Opini Audit Going Concern. Sebaliknya, Audit Tenure tidak memiliki pengaruh pada opini audit Going Concern. Studi ini memiliki keterbatasan karena terfokus pada sampel perusahaan BUMN. Pembatasan ini dapat mengurangi generalisasi hasil, sebab karakteristik BUMN (seperti dukungan pemerintah dan struktur tata kelola yang berbeda) mungkin tidak representatif untuk perusahaan swasta atau entitas bisnis lainnya. Oleh karena itu, perlu pertimbangan cermat jika temuan ini diterapkan pada konteks yang lebih luas. Implikasi dari penelitian ini menyoroti krusialnya penerapan manajemen keuangan yang efektif di perusahaan, terutama dalam mencegah kondisi gagal bayar, yang dapat meningkatkan probabilitas diterimanya opini audit Going Concern.
Co-Authors Ahmad Zaky Zain Muhammad Nur Maftuh Ihsan Nanda Wahyu Indah Kirana Rahmadani Sandrigus Shanon Ulfa Puspa Wanti Widodo