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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Siti Lestari
Politeknik Negeri Pontianak
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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FIRM SIZE, AUDIT COMMITTEE, AND FIRM VALUE: AUDIT DELAY AS AN INTERVENING VARIABLE Edi Saputra; Andika Patria; Siti Lestari
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8412

Abstract

The purpose of this research is to test and analyze the effects of Firm Size and Audit Committee on Firm Value, as well as the intervening effect of Audit Delay on the relationship among them. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, with 15 companies experiencing financial reporting delays of over 90 days. This study uses a variance-based structural equation model (SEM-PLS). The results in this study show that Firm Size and Audit Committee have no effect on Firm Value. The results of this study also indicate that Audit Delay mediates the relationship between Firm Size and Firm Value, but it does not mediate the relationship between Audit Committee and Firm Value.
The Financial Determinants of Audit Report Lag with Auditor Specialization as a Moderating Variable in Manufacturing Firms Rahman Sastrawan; Andika Patria; Siti Lestari
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24662

Abstract

This research seeks to assess the effect of financial indicators on indicators of financial distress, operational complexity, liquidity, leverage, and profitability on the delay in reporting audit, with auditor expertise acting as a moderating factor in manufacturing firms registered on IDX within the food and beverage sector from 2021 to 2024. The observation comprised 47 objects, including 26 companies purposively selected. The data analysis employed the WarpPLS application with a Partial Least Squares (PLS)- based Structural Equation Modelling (SEM) model. The results reveal that operational complexity, liquidity, and leverage do not affect audit report latency; however, financial distress and profitability exert a considerable detrimental effect, consequently reducing audit report lag. An auditor’s specialty can’t enhance or diminish the impact of financial distress, operational complexity, liquidity, leverage, and profitability on audit report latency, but it can extend audit report lag
Transformasi Keuangan UMKM melalui Digitalisasi: Pelatihan dan Pendampingan Pencatatan Keuangan pada UMKM di Kabupaten Sanggau: Pengabdian Andika Patria; Arief Rio Maulana; Muhammad Khairul Anam; Rahman Sastrawan; Siti Lestari; Ermina Toliang; Nia Pratiwi; Edi Saputra; Whilis Aziz Panji Pamungkas; Anesti Viantika Gea
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7559

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM yang dibina oleh Rumah BUMN Sanggau dalam menerapkan pencatatan keuangan secara digital. Isu utama yang dihadapi mitra adalah rendahnya pemahaman tentang pentingnya manajemen keuangan usaha, kurangnya keteraturan dalam pencatatan transaksi, serta terbatasnya kemampuan dalam menggunakan aplikasi digital untuk pencatatan keuangan. Metode pelakasanaan kegiatan mencakup penyampaian materi, praktik langsung penggunaan spreadsheet untuk pencatatan transaksi keuangan, pendampingan, serta FGD untuk membahas tantangan dan solusi dalam penerapan pencatatan keuangan digital. Evaluasi dilakukan dengan pre-test dan post-test untuk menilai peningkatan pemahaman serta keterampilan para peserta. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta pada dengan semua indikator khusunya dalam penggunaan spreedsheet dan formula otomatis untuk pencatatan keuangan yang meningkat dari 11,1% menjadi 88,9%. Dengan ini, kegiatan dapat meningkatkan literasi keuangan digital dan kemampuan peserta dalam mencatat keuangan yang lebih terorganisir sehingga mendukung pengeloaan usaha yang lebih efisien dan berkelanjutan.
Co-Authors Andika Patria Anesti Viantika Gea ARIEF RIO MAULANA Edi Saputra Muhammad Khairul Anam Nia Pratiwi Rahman Sastrawan B51109060 Toliang, Ermina Whilis Aziz Panji Pamungkas