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All Journal Jurnal Ekonomika Manajemen Dan Bisnis JAKBS
H. M. Imam Sundarta
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun Bogor
Economics, Econometrics & Finance Education

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Pengaruh Financial Distress dan Audit Tenure Terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur Sub-Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2019-2024) Pani Hikmahwati; H. M. Imam Sundarta; M. Anwar Masruri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4768

Abstract

Audit Delay remains an important issue in the timeliness of corporate financial reporting, potentially reducing the relevance of information for investors and other stakeholders. Financial Distress and Audit Tenure are considered factors that may influence Audit Delay; however, prior studies have produced inconsistent findings. This study aims to analyze and provide empirical evidence regarding the effect of Financial Distress and Audit Tenure on Audit Delay in Consumer Non-Cyclicals manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This study employed a quantitative approach with a causal associative design. The population consisted of Consumer Non-Cyclicals manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. Using purposive sampling, 22 companies were selected, resulting in 115 observations. Secondary data were obtained from annual reports and independent auditors’ reports. Data were collected through documentation techniques and analyzed using multiple linear regression with SPSS version 26. The findings indicate that Financial Distress has no significant effect on Audit Delay. In contrast, Audit Tenure has a negative and significant effect on Audit Delay. Simultaneously, Financial Distress and Audit Tenure significantly affect Audit Delay. Audit Tenure contributes to improving audit efficiency and reducing Audit Delay, while Financial Distress is not a primary determinant of Audit Delay. These findings provide implications for companies and auditors in enhancing the timeliness of financial reporting.
Pengaruh Struktur Modal Dan Profitabilitas Terhadap Kualitas Laba (Sub Sektor Makanan Dan Minuman Di Bei 2019-2023) Hardianti Ahmad; H. M. Imam Sundarta; R. Dudung Abdul Syukur
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 4 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i4.4191

Abstract

This study aims to analyze the effect of capital structure and profitability on earnings quality in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The population in this study consists of 20 food and beverage companies listed on the IDX. Using a purposive sampling technique, a total of 100 observational samples were obtained over five years of observation. This research employs a quantitative approach with secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using multiple linear regression, with t-tests to examine partial effects and an F-test to examine simultaneous effects. The results show that capital structure has a positive and significant effect on earnings quality, with a significance value of 0.001 < 0.05 and a t-value of 3.5 > t-table 1.99. Profitability also has a positive and significant effect on earnings quality, with a significance value of 0.003 < 0.05 and a t-value of 3.0 > t-table 1.99. Simultaneously, capital structure and profitability significantly affect earnings quality, with an F-test significance value of 0.000 < 0.05. The study concludes that optimal management of capital structure and profitability can enhance the earnings quality of food and beverage companies
Co-Authors Hardianti Ahmad M. Anwar Masruri Pani Hikmahwati R. Dudung Abdul Syukur