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All Journal Journal of Information System, Applied, Management, Accounting and Research JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Barelang Jurnal Puan Indonesia Postgraduate Management Journal JAKBS Jurnal Pengabdian Masyarakat Ilmu Komputer
Shanti, Yunita Kurnia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Postgraduate Management Journal

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PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Ningsih, Riyanti Ratna; Shanti, Yunita Kurnia
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.901

Abstract

This study aims to determine the effect of the complexity of company operations and public ownership on Audit Delay with company size as moderation. The population of this study uses Property and Real estate sector companies listed on the Stock Exchange in 2018-2022. This type of research is quantitative research with secondary data sources. Based on the purposive sampling method, a sample of 47 companies was obtained. The analysis method used is multiple linear regression analysis with data processing using the Eviews version 13 program. The results showed that the complexity of company operations and public ownership simultaneously had an effect on Audit Delay, while partially the complexity of company operations had no effect on Audit Delay, public ownership had a negative effect on Audit Delay, company size was unable to moderate the complexity of company operations on Audit Delay, and company size was able to moderate public ownership on Audit Delay
PENGARUH TEKANAN EKSTERNAL, FINANCIAL STABILITY, AUDIT OPINION, DAN INEFFECTIVE MONITORING TERHADAP KECURANGAN LAPORAN KEUANGAN Mutiarani, Adiea Marita; Shanti, Yunita Kurnia
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.902

Abstract

This study aims to determine and examine the effect of external pressure, financial stability, audit opinion, and ineffective monitoring on financial statement fraud. The type of research used in this study is quantitative using secondary data. The population of this study is a State-Owned Enterprise (BUMN) company listed on the Indonesia Stock Exchange for the period 2017-2022. The number of samples obtained using purposive sampling technique was 17 companies with observations for 6 years, obtained a total of 102 observations of company data and analyzed using panel data regression techniques with common effect models to test the hypothesis. Hypothesis testing in this study uses panel data regression using E-views software version 10. The results of this study indicate that external pressure, financial stability, audit opinion and ineffective monitoring simultaneously affect financial statement fraud. External pressure partially has a significant positive effect on fraudulent financial statements. While financial stability, audit opinion, and ineffective monitoring partially have no effect on financial statement fraud.
Co-Authors Kurniawan, Fernaldy Wahyu Kusumawardhany, Susi Kusumawardhany, Susi Sih Mutiarani, Adiea Marita Ningsih, Riyanti Ratna Nurmayanti, Alicya Putri, Tiara Amanda Sabilla Putri, Fiddinina Sih Kusumawardhany, Susi sudarmadi sudarmadi Syamsiar, Syamsiar Titik Purwanti Zara Joyanda Nasution