Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Information Systems Management and Digital Business Journal of Management and Innovation Entrepreneurship (JMIE)
Sri Wahyuni
Jambi University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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THE EFFECT OF COMPANY SIZE, PROFITABILITY, AND SOLVENCY ON AUDIT DELAY IN COMPANIES Sri Wahyuni; Netty Herawaty; Achmad Hizazi
Journal of Information Systems Management and Digital Business Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v3i3.3800

Abstract

This study aims to analyze the effect of firm size, profitability, and solvency on audit delay using the Systematic Literature Review (SLR) method. The study employed 15 articles published during the 2021–2026 period obtained from Google Scholar. The results indicate that most studies found that firm size and profitability tend to reduce audit delay, while solvency tends to prolong audit delay. A total of 10 articles supported the effect of firm size on audit delay, 8 articles supported the effect of profitability, and 9 articles supported the effect of solvency. Meanwhile, several other studies reported insignificant results due to differences in industry characteristics, operational complexity, and the quality of the company’s internal control systems. This study demonstrates that audit delay is influenced not only by the company’s financial condition but also by the effectiveness of corporate governance and the company’s audit process.
THE EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FIRM VALUE IN THE BASIC MATERIAL SECTOR DURING THE 2020-2024 PERIOD Sri Wahyuni; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3787

Abstract

Within the Indonesia Stock Exchange (IDX), the impact of tax avoidance along with profitability toward firm value amongst basic material businesses throughout the 2020–2024 duration is investigated by this paper. Understanding how firm value is perceived by the market based on fiscal strategies alongside operational effectiveness represents the primary focus. Annual reports provided the secondary information utilised for this quantitative method of investigation. Seventy-five distinct data points were gathered across five years after fifteen firms were chosen via a purposive sampling technique. SPSS tools were applied to carry out multiple linear regression, classical assumption checks, plus descriptive statistical processing. It is revealed that tax avoidance, represented via the Effective Tax Rate (ETR), individually impacts firm value (Tobin’s Q) notably, yielding a significance figure of 0.027. Moreover, profitability (Return on Assets) similarly displays a substantial influence, possessing a 0.035 significance level. Concurrently, firm value is meaningfully altered by both factors according to the F-test outcomes (sig. 0.008). Ten per cent of firm value fluctuations are clarified by this framework per the Adjusted R Square, whereas external variables account for the other ninety per cent. Such conclusions verify that market price assessments for basic material organisations are influenced by signals like profitability and fiscal management for those investing in this area.
Co-Authors Achmad Hizazi Enggar Diah Puspa Arum Ilham Wahyudi Netty Herawaty Wiralestari Wiralestari