Article Per Year (5 Year)
p-Index From 2021 - 2026
1.978
P-Index
This Author published in this journals
All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Competitive Jurnal Akuntansi dan Keuangan Dynamic Management Journal Jurnal Comparative : Ekonomi Dan Bisnis The Es Accounting and Finance Jurnal Ekonomi dan Kewirausahaan West Science ABDIMU Jurnal Pengabdian Kepada Masyarakat Digital Business Journal (DIGIBIS) Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat Journal of Business Inflation Management and Accounting
Erdawati, Lena
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
ANALISIS PERTUMBUHAN LABA MENGGUNAKAN PENDEKATAN CAMEL PADA BANK PERKREDITAN RAKYAT DI TANGERANG PERIODE 2014-2016 Erdawati, Lena; Bachtiar, Mariana
Dynamic Management Journal Vol 2, No 1 (2018): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v2i1.590

Abstract

The purpose of this research was to determine the influence of CAMEL financial ratio simultaneously and profit growth in partial response to the rural banking company in Tangerang. This Research data used are secondary data are financial statement of the 10 rural Banks District of Tangerang that its financial statements which always makes a profit. This research examined the data published in 2012 until 2016. Indicators of this study is CAMEL indicators of which are: 1) CAR which is the indicator of capital, 2) ROA which is the indicator of asset, 3) NPM which is an indicator of management,, 4) BOPO is an indicator of earning 5) LDR is an indicator of liquidity. Method in collecting data in this research is documentary and library method. The technique of data analysis using data panel regression model, and hypothesis test with EViews program. The result of this research showed that CAR and LDR variables can predict the the profit growth to the rural banking company in Tangerang at 2010-2014. NPM and BOPO variables have significant affect to the profit growth variable while CAR, ROA and LDR variables have no significantly affect the profit growth variable.Keyword: profit growth, CAR, ROA, NPM, BOPO, LDR, profit growth
The Effect of Audit Delay on Information Asymmetry with Audit Opinion in Indonesian Listed Companies Sunaryo, Dede; Erdawati, Lena; Khikmah, Siti Noor; Simanjuntak, Daniel Nicson
The Es Accounting And Finance Vol. 4 No. 02 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i02.962

Abstract

This study aims to examine the effect of audit delay on information asymmetry and audit opinion in public companies in Indonesia. Audit delay, defined as the time lag between the fiscal year-end and the issuance of the auditor’s report, is considered an important factor influencing the timeliness and reliability of financial reporting. This research adopts a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. The data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple regression analysis. The results indicate that audit delay has a significant positive effect on information asymmetry, meaning that longer delays increase the information gap between management and stakeholders. In addition, audit delay also has a significant effect on audit opinion, suggesting that prolonged audit processes are associated with a higher likelihood of receiving less favorable audit opinions. The coefficient of determination shows that audit delay explains 51.1% of the variation in information asymmetry and 42.7% of the variation in audit opinion. These findings highlight the importance of timely audit completion in enhancing transparency, reducing uncertainty, and improving the credibility of financial reporting. The study contributes to the literature by providing empirical evidence from Indonesia and offers practical implications for companies, auditors, and regulators in improving audit efficiency and reporting quality.
Co-Authors Alamsyah, Sustari Aulia, Triana Zuhrotun Bachtiar, Mariana DADANG DADANG Eko Sudarmanto Febrianto, Hendra Galuh Hamdani Hamdani Hardianto, Alit Millinia Isrok Isrok Kaswoto, Junet Komalasari Komalasari Luthfiah, Princessa Mubarok, Ahmad Zakki Mujamil, Imam Negara, Andi Kusuma Perdita, Liska Purnamasari, Yuana Fasya Puspita, Rita Sari Rumanintya Lisaria Putri, Rumanintya Lisaria Saputra, M Wahid Sasmita, Djenni Simanjuntak, Daniel Nicson Siregar, Indra Gunawan Siti Noor khikmah Sunaryo, Dede Zatira, Dhea