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All Journal Jurnal Akuntansi Indonesian Journal of Business, Accounting and Management
Ani, Salis Musta
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Economics, Econometrics & Finance

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MEKANISME GOVERNANCE DAN PENGUNGKAPAN SUSTAINABLE FINANCE: UNTUK MELIHAT TINGKAT KESIAPAN PENERAPAN SUSTAINABLE FINANCE PADA PERUSAHAAN JASA KEUANGAN TERDAFTAR DI BEI Ani, Salis Musta; Fredy, Hotman
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.181 KB) | DOI: 10.24912/ja.v21i3.247

Abstract

This research is motivated by the lack of literature on the disclosure of sustainable finance and the need on preparing for the financial services industry in Indonesia to start implementing sustainable finance. In addition, the background of this research is the absence of standard setting of sustainable finance reporting standards, whereas the implementation of sustainable finance reporting is planned by OJK in 2016. This research is examination of  influence of governance mechanism towards sustainable finance. Data is traced from financial services companies listed on the BEI. The research method used is multiple linear regression. The result proves that size of both company and the directors affect the disclosure of sustainable finance. This study also illustrates that the average of companies in Indonesia nowadays, when using measurement items based on International Finance Corporation (IFC), report components in sustainable finance is 0.35 on average. OJK needs to pay attention to this to provide more intensive guidelines for implementation and reporting of sustainable finance.
The influence of auditor reputation, firm size, and managerial share ownership on audit report lag Widyadhana, Keisya Sahda; Oktrivina, Amelia; Ani, Salis Musta
Indonesian Journal of Business, Accounting and Management Vol. 7 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v7i2.12

Abstract

This study aims to obtain empirical evidence on the influence of auditor reputation, firm size, and managerial share ownership on audit report lag. The population comprises manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using a purposive sampling method, a final sample of 35 companies was obtained over the three years, yielding 105 data points for observation. The data were analyzed using multiple linear regression with E-views 12. The results indicate that auditor reputation, firm size, and managerial ownership collectively have a significant effect on audit report lag. Specifically, companies audited by Big Four auditors exhibit shorter audit report lags, attributable to their superior resources and technical proficiency. Furthermore, larger firms and those with higher levels of managerial ownership tend to demonstrate more timely audit reporting, which can be linked to stronger internal controls and a greater emphasis on corporate transparency. Article Information:Received 9/1/2024 / Revised 10/8/2024 / Accepted 11/8/2024 / Online First 12/28/2024
Co-Authors Fredy, Hotman Oktrivina, Amelia Widyadhana, Keisya Sahda