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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) IJBE (Integrated Journal of Business and Economics) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Abdi: Media Pengabdian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of Management - Small and Medium Enterprises (SME's) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Comprehensive Science Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat International Journal of Business and Applied Economics (IJBAE) Jambi Accounting Review (JAR) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Multidisciplinary Approach Research and Science Jurnal Cakrawala Akuntansi
FRIYANI, RITA
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Comparative Analysis Of Financial Performance Before And After The Implementation Of International Financial Reporting Standard (IFRS) (Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange) Riani, Nita; Yuliusman, Yuliusman; Friyani, Rita
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46742

Abstract

This study aims to examine differences in financial performance before and after the adoption of International Financial Reporting Standards (IFRS) in mining companies listed on the Indonesia Stock Exchange. Financial performance is assessed using profitability (ROA, ROE), solvency (DAR, DER), and liquidity (CR, QR) ratios. A comparative quantitative approach was employed, analyzing company data from periods prior to and following IFRS implementation. The results show that IFRS adoption led to noticeable differences in return on assets and current ratio, indicating a shift in asset utilization efficiency and liquidity management. However, return on equity, debt ratios, and quick ratio did not show significant changes, suggesting that IFRS implementation had limited influence on capital structure and short-term liquidity measures in the mining sector. These findings imply that IFRS adoption may selectively impact certain financial aspects, particularly those related to internal efficiency and operational cash flow. For corporate managers, aligning financial strategies with IFRS standards can enhance decision-making and performance evaluation. Regulators may also benefit from understanding the sector-specific effects of IFRS to ensure relevant and effective policy implementation. Investors are encouraged to consider both the opportunities and limitations of IFRS-based reports in their financial analysis.
THE EFFECT OF PROFITABILITY, LIQUIDITY, FIRM SIZE AND ASSET STRUCTURE ON CAPITAL STRUCTURE Yulianti, Melly Maragretha; Friyani, Rita; Tiswiyanti, Wiwik
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.48517

Abstract

Capital structure is a critical financial decision, particularly for mining companies characterized by high capital requirements and high business risk. Inconsistent findings in prior studies regarding the determinants of capital structure highlight the need for further research. This study examines the effects of profitability, liquidity, firm size, and asset structure on the capital structure of mining companies listed on Indonesia Stock Exchange during 2019-2023. The sample was selected using purposive sampling based on criteria including mining companies listed, publishing annual financial statements, and reporting profits. Based on these criteria, 25 companies were selected with an observation period of five years, resulting in a total of 125 observations. The analytical methods applied include multiple linear regression and descriptive analysis, using SPSS version 27, the primary statistical tool. The results indicate that profitability, liquidity, and asset structure have a significant negative effect on capital structure, while firm size does not. This study finds that the financing decisions of mining companies are broadly consistent with the pecking order theory, particularly with respect to profitability and liquidity. The negative effect of asset structure reflects the capital-intensive and high-risk characteristics of the mining industry, especially during 2019-2023, which includes the COVID-19 pandemic and heightened global economic volatility, leading firms to adopt more cautious debt policies. In addition, these findings contribute to practical guidance for management in determining optimal financing policies and assists investors in evaluating risks and investment decisions.
THE EFFECT OF CAPITAL STRUCTURE, LEVERAGE, COMPANY GROWTH, PROFITABILITY AND AUDIT QUALITY ON COMPANY VALUE Waton, Isbul; Friyani, Rita; Erwati, Misni
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.18591

Abstract

This study aims 1) To find out and obtain empirical evidence on the effect of capital structure, leverage, company growth, profitability, and audit quality on company value; 2) To find out and obtain empirical evidence on the effect of capital structure on company value; 3) To find out and obtain empirical evidence on the effect of leverage on company value; 4) To find out and obtain empirical evidence on the effect of company growth on company value; 5) To find out and obtain empirical evidence on the effect of profitability on company value; 6) To find out and obtain empirical evidence on the effect of audit quality on company value. The objects of the study were real estate and property companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample used in the study was 62 companies. The data analysis method used in the study was multiple linear regression analysis. The results of this study indicate that capital structure, leverage, company growth, profitability, and audit quality together affect company value. Based on the partial regression results, capital structure and leverage have a significant effect on company value, while company growth, profitability, and audit quality do not have a significant effect on company value. Keywords: Firm Value; Capital Structure; Leverage; Firm Growth; Profitability; Audit Quality
Determinants of provincial financial accountability in Indonesia: The moderating role of information and communication technology Antoni, Syafrul; Rahayu, Sri; Friyani, Rita; Lestari, Wira
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 1 (2026): JTAKEN Issue In Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i1.2318

Abstract

Accountability is a cornerstone of good governance, particularly in the era of fiscal decentralization. Despite ongoing reforms, many Indonesian provinces continue to face challenges related to limited transparency, heavy reliance on central government transfers, and inadequate technological capacity. This study examines the determinants of provincial financial accountability by assessing the influence of e-government, local government size, and financial dependence, while incorporating information and communication technology (ICT) as a moderating variable. Using unbalanced panel data from 31 provinces over the 2019–2023 period (155 observations), the results show that e-government has a positive and significant effect on financial accountability, whereas local government size and financial dependence exert significant negative effects. ICT moderates these relationships asymmetrically by weakening the positive impact of e-government, strengthening the negative impact of local government size, and showing no significant moderating effect on financial dependence. These findings suggest that digital transformation alone is insufficient to improve accountability without adequate institutional capacity and governance quality. Practically, local governments should prioritize the integration of interoperable, data-driven e-government systems and strengthen digital human resource capacity, while the central government should enhance system interoperability, promote performance-based fiscal transfers, and expand financial transparency.
PENGARUH REPUTASI AUDITOR, AUDIT FEE DAN FIRM SIZE TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) Andio, Rifki; Friyani, Rita; Dahlia, Dahlia
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2792

Abstract

This study aims to analyze the effect of auditor reputation, audit fee, and firm size on audit delay in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The phenomenon of audit delay has become an important concern, as the timeliness of financial statement submission serves as a key indicator of the quality of information for stakeholders. The research method employed is a quantitative approach using secondary data obtained from companies’ annual reports. The population includes all primary consumer goods companies, with the sample selected through purposive sampling. Based on these criteria, a total of 77 companies were obtained, resulting in 231 observations over a three-year period. The data analysis technique applied is multiple linear regression analysis using SPSS version 27. This study has fulfilled the classical assumption tests, including normality testing through visual analysis using histogram graphs and Normal P-P Plot. The results indicate that simultaneously, auditor reputation, audit fee, and firm size affect audit delay. Partially, auditor reputation and firm size do not affect audit delay. However, audit fee has a significant negative effect on audit delay, indicating that higher audit fees tend to accelerate the audit completion Keywords: Auditor Reputation, Audit Fee, Firm Size, Audit Delay, Consumer Non-Cyclicals.
Co-Authors Achmad Hizazi Afrizal Alvaro, Rakan Andalas, Ricgo Putra Andio, Rifki Anggelita, Cristina Merry Des Anggriani, Windi Anton Sugiarto Apriani, Rosa Arisondha, Edy Artis, Novita Ekasari Dearmi Candra Mustika Dahlia Dahlia Enggar Diah Puspa Arum Erawati, Misni Erni Achmad Fatmawati Fatmawati Fredy Olimsar Haliza, Titania Nurul Haswandy, Achnaf Feraldi Hernando, Riski Isti Fajri Khairunnisa Junia, Dinda Nelandi Lestari, Wira Liana, Jenny Luthfya, Ade Maharanti, Puan Mahardika, Raditya Misni Erwati muhammad rasyid Mukhzarudfa, Mukhzarudfa Nazipah Putri, Wiwik Nela Safelia Netty Herawaty NOVITA EKASARI Nur Izzah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurhayani nurhayani Nurjanah, Rahma Putra, Dian Octama Putri, Agnes Maidia Putri, Fia Anjelia Rahmadani, Novi Ratih Kusumastuti Riani, Nita Rico Wijaya Z Rusadi, Lia Atthahira Salman Jumaili Sam, Iskandar Setiawan, Rafika Gina Siswahyudianto Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Suci Ramadani, Aulia Syafrul Antoni Thamrin, Wisnami Syakhira Triani, Yuli Waton, Isbul Widia, Oktari Widya Sari Wendry Wira, Lestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Yossinomita Yudi Yudi Yuliana Yuliana Yulianti, Melly Maragretha Zazatia, Zazatia