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All Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Abdi Insani IJMI
Haryanto, Sendy Dwi
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics

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DOES AUDIT FIRMS REPUTATION MATTER? FIRM AND AUDIT CHARACTERISTICS IN AUDITOR SWITCHING ON INDONESIAN ENERGY COMPANIES Rahayu, Ruci Arizanda; Haryanto, Sendy Dwi; Alfarizi, Luthfi
International Journal Multidisciplinary (IJMI) Vol. 2 No. 1 (2025): International Journal Multidisciplinary
Publisher : ANTIS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v2i1.283

Abstract

Objective: This study aims to investigate the role of audit firms' reputation as a moderating variable in the relationship between company characteristics and audit characteristics affecting auditor switching decisions. The focus is on energy companies listed on the Indonesia Stock Exchange. Method: The research utilizes panel data from 55 energy companies, selected through purposive sampling from a population of 79 companies, covering the period 2018–2021. Logistic regression and moderated regression analysis were performed using SPSS 26 to analyze the data.  Results: The findings reveal that audit opinion, audit delay, and financial distress have a significant influence on auditor switching. Additionally, the reputation of audit firms moderates the relationship between financial distress and auditor switching, emphasizing its critical role in shaping such decisions. Novelty: This study contributes to the literature by providing empirical evidence on the moderating effect of audit firms' reputation in the context of Indonesia's energy sector. It offers valuable insights for stakeholders in emerging markets to understand auditor switching dynamics and make informed decisions in the audit environment.
Moderating Effect of Board Gender Diversity on Institutional Investor and Agency Cost Nuraina, Elva; Haryanto, Sendy Dwi; Harwida, Gita Arasy
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 4, December 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i4.417-434

Abstract

This study examines the influence of institutional investors on agency costs and investigates board gender diversity's moderating role in this relationship among Indonesian listed companies from 2018-2022. Using a sample of 550 firm-year observations, we find that institutional investors significantly reduce agency costs through enhanced monitoring mechanisms. Our results demonstrate that board gender diversity strengthens institutional investors' effectiveness in mitigating agency costs, suggesting that gender-diverse boards complement institutional monitoring. Specifically, the interaction between institutional ownership and board gender diversity leads to lower agency costs, supporting recent regulatory initiatives promoting gender diversity in corporate leadership. These findings contribute to corporate governance literature by identifying how board composition influences institutional investors' monitoring effectiveness and provide practical implications for policymakers and firms seeking to optimize governance structures. Our study extends agency theory by demonstrating how gender diversity in board composition enhances monitoring quality and reduces principal-agent conflicts in emerging market contexts.
PROGRAM "SI PEMADAM TOLAK API" (PELATIHAN DAN PENDAMPINGAN TATA KELOLA, AKUNTABILITAS DAN EVALUASI) PENYUSUNAN RKP DESA GENTONG KABUPATEN NGAWI Haryanto, Sendy Dwi; Ditasari, Rollis Ayu; Nuraina, Elva; Amalina, Nur Ayu; Novitasari, Dina Aprilia
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1013

Abstract

Gentong Village is a village located in Paron District, Ngawi Regency. In preparing a transparent, accountable, participatory, orderly and targeted Village Government Work Plan (RKP Desa), a mature thought process is needed. The innovation needed is the lack of good governance and the lack of readiness of Human Resources to understand development planning, computers, and information technology. The program ‘’Si Pemadam Tolak Api’’ is a training and assistance related to the preparation of local governance-based RKP Desa to contribute to SDGs. This program provides literacy by conducting focus group discussions on obstacles in the preparation of RKP and providing understanding related to Local Governance. The main purpose of this community service activity is to encourage awareness, initiative, and participation from the people of Gentong Village in order to achieve becoming an independent village that can act as a subject of sustainable development. The result of this program is understanding and building the commitment of village governments in realizing the effectiveness of village governance, improving the quality of village governance and increasing village competitiveness to contribute to sustainable development. This program is implemented continuously to ensure the implementation of the program runs well to achieve good local governance. The program ‘’Si Pemadam Tolak Api’’ is a solution provided for the development of human resources from the village apparatus and needs to be carried out annually so that village officials in compiling RKP and RPJM are in accordance with applicable regulations in Indonesia and it is hoped that the development process in Gentong Village can run synergistically. This program is implemented continuously to ensure the implementation of the program runs well to achieve good local governance.
Co-Authors Alfarizi, Luthfi Amalina, Nur Ayu Ditasari, Rollis Ayu Elva Nuraina Gita Arasy Harwida Novitasari, Dina Aprilia Ruci Arizanda Rahayu