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All Journal Jurnal Ilmiah Akuntansi Kesatuan JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration
Sudrajat
Universitas Lampung, Indonesia
Economics, Econometrics & Finance

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Pengaruh Financial Distress, Opini Audit, dan Jenis Industri terhadap Audit Delay pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2022-2024 Sri Sairah; Sudrajat; Ratna Septiyanti; Rialdi Azhar
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 3 (2026): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress, opini audit, dan jenis industri terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Populasi penelitian mencakup seluruh perusahaan subsektor minyak dan gas, otomotif, produk personal, makanan dan minuman olahan, supplier peralatan medis, serta produk rumah tangga. Berdasarkan teknik purposive sampling, diperoleh sampel sebanyak 83 perusahaan dengan total 249 observasi. Metode analisis data yang digunakan adalah analisis regresi data panel dengan model estimasi Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa secara simultan, seluruh variabel independen berpengaruh terhadap audit delay. Secara parsial, financial distress berpengaruh negatif dan signifikan terhadap audit delay. Opini audit juga berpengaruh negatif dan signifikan. Sementara itu, jenis industri (high profile dan low profile) tidak memiliki pengaruh signifikan terhadap rentang waktu audit delay.
Sustainability as A Strategy for Fraud Prevention in Universities: A Systematic Review Using PRISMA Nur Wahyu Ningsih; Einde Evana; Sudrajat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4178

Abstract

Academic dishonesty, including plagiarism and data fabrication, remains a persistent challenge in higher education, driven by weak governance, low transparency, and limited stakeholder engagement, yet systematic evidence linking sustainability to fraud prevention is limited. This study aims to analyze how sustainability initiatives in universities mitigate academic misconduct and strengthen governance, transparency, and accountability. Using a Systematic Literature Review (SLR) following PRISMA guidelines, 119 Scopus-indexed articles (2014–2024) were identified, of which 53 met inclusion criteria focusing on sustainability integration in curricula, governance, and campus operations. Thematic analysis revealed that embedding sustainability in academic programs, implementing transparent reporting systems, fostering student and staff participation, and adopting eco-friendly technologies cultivates a culture of integrity, reducing plagiarism and data fabrication by 20–30%. Case studies from Europe, Asia, and Latin America demonstrate that sustainable governance frameworks enhance oversight, ethical behavior, and institutional resilience. These findings suggest that sustainability functions as a comprehensive approach to promoting academic ethics and accountability. By integrating sustainability holistically across operational and academic systems, universities can effectively prevent fraud, reinforce stakeholder responsibility, and contribute to higher education governance literature by providing empirical evidence that links sustainability adoption with improved institutional integrity.
Co-Authors Einde Evana Nur Wahyu Ningsih Ratna Septiyanti Rialdi Azhar Sri Sairah