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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Reni Dwi Widyastuti
Universitas Panca Bhakti, Pontianak
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Audit Delay, Spesialisasi Auditor, Reputasi Auditor Terhadap Kualitas Audit Laporan Keuangan Perusahaan Infrastruktur Della Fitri Yanti; Reni Dwi Widyastuti; Wilda Sari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9595

Abstract

Audit quality is crucial because it determines how effectively auditors can find and report violations in financial statements in accordance with existing standards. However, many cases show irregularities in financial statements due to low audit quality, to test and analyze the impact of audit delays, auditor specialization, and auditor reputation on audit quality in infrastructure companies listed on the Indonesia Stock Exchange for the period 2020-2024. This main problem stems from the many delays in the submission of financial statements and manipulation cases involving infrastructure companies that indicate problems with audit quality. The research method used is quantitative with purposive sampling technique. Data were analyzed using multiple linear regression to see the influence of independent variables on audit quality. The results of this study show that audit delay has an effect on audit quality with a significant value of 0.041 < 0.05, while auditor specialization has an effect on audit quality with a significant value of 0.001 < 0.05 and auditor reputation has no effect on audit quality with a significant value of 0.752 > 0.05. This research is expected to make a theoretical contribution to the development of agency theory and provide practical benefits for investors in assessing the credibility of financial statements in the infrastructure sector.
THE EFFECT OF CAPITAL STRUCTURE, FREE CASH FLOW AND FIRM SIZE ON FIRM VALUE WITH ESG DISCLOSURE AS A MODERATING VARIABLE Dwi Kartika; Reni Dwi Widyastuti; Febriati Febriati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7529

Abstract

This study will examine the influence of capital structure, free cash flow, and company size on company value during 2020–2024, with Environmental, Social, and Governance (ESG) disclosure as a moderating variable in industrial companies listed on the Indonesia Stock Exchange. The researchers analyzed the data using selective sampling and a quantitative approach known as Moderated Regression Analysis (MRA), which produced 187–188 conclusions. The findings demonstrate that while capital structure and firm size have a positive and significant impact on business value, free cash flow has a negative impact. Firm size, free cash flow, and firm value are all impacted by ESG disclosure, but the relationship between capital structure and firm value is unaffected. In general, ESG moderates business value selectively.
Co-Authors Della Fitri Yanti Dwi Kartika Febriati Febriati Rama Dandi Wilda Sari