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All Journal Riset Akuntansi dan Keuangan Indonesia SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Syntax Idea JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Abdi Psikonomi Procedia of Social Sciences and Humanities Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
Muhammad Abdul Aris
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture 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 Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : JER

 1 
Determinants of Audit in Manufacturing Companies Listed on the Indonesia Stock Exchange During 2020 - 2023 Fauzi, Ilham Rizky; Aris, Muhammad Abdul
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1540

Abstract

The purpose of this study was to examine the impact of audit tenure, audit fees, client firm size, and public accounting firm (PAF) reputation on audit quality in manufacturing businesses that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. regression and secondary data from annual financial reports acquired through documentation procedures, this study took a quantitative approach. Purposive sampling was used to choose the sample, which included 156 manufacturing businesses. The findings showed that audit quality was significantly positively impacted by PAF reputation and audit fees, but not by audit tenure or firm size. The model was able to explain 57.2% of the variation in Audit Quality, according to the Nagelkerke R Square value of 0.572. These findings affirm that the professional reputation of auditors plays a vital role in enhancing audit outcomes. The study’s limitation lies in the scope of variables analyzed, encouraging future research to include factors such as auditor competence and internal control systems. By bolstering empirical evidence regarding the significance of auditor reputation in the Indonesian capital market, this study adds unique value.
The Implementation of Balanced Scorecard in Optimizing Company Performance Through Four Main Perspectives Suwandi, Disvita Gladis; Aris, Muhammad Abdul
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1541

Abstract

The purpose of this study is to investigate how the four primary perspectives of the Balanced Scorecard financial, customer, internal business process, and learning and growth affect the performance of manufacturing companies in the transportation subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Utilizing secondary data from corporate annual reports, a quantitative research methodology was applied. Net Profit Margin, Sales Growth, Operating Profit, and Net Income per Employee were the independent variables, while Return on Assets (ROA) was used to measure the dependent variable, or corporate performance. To evaluate the hypotheses, multiple linear regression analysis was employed. The findings show that ROA is significantly positively impacted by Net Profit Margin and Net Income per Employee, whereas Sales Growth and Operating Profit do not show a significant impact, 92.5% of the variation in business performance can be explained by the model. These findings suggest that profitability and employee productivity are crucial drivers of financial performance. The study contributes to the literature by demonstrating the strategic relevance of the Balanced Scorecard framework in the transportation manufacturing sector and recommends expanding future research with broader variables and sectoral comparisons.
Co-Authors Alvinia Nabila Amanda Intan Puspitasari Ananda Paravitasari Andy Dwi Bayu Bawono Annastasari, Meutia Salma Arlinda Wijayanti Azzam Dzulhi Abdul Hakim Banu Witono Dewita Puspawati Divaka Sukma Krismika Eko Prasetyo Mukti Fajar Apriyustiono Fauzan . Fauzi, Ilham Rizky Fetika Kurniawati Heppy Purbasari Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Isnayni Wulan Ningsih Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusumadewi, Sinta Ayu Laila Oshiana Fitria A’zizah Lathifa Astri Maryunianti Lilis Puspasari Millati, Nabila Fida Mohammed Faishal Kusumoaji Mujiyati Mujiyati Mujiyati Mukti, Eko Prasetyo Nabila, Alvinia Naela Cahaya Putri Nanik Septiana Novita Wardani Novita Wardani Nursiam Ovi Itsnaini Ulynnuha Pretty Prycellia Herlambang Putri, Agni Nurhaslita Raudhah Almas Barlinti Risa Putri Wahyu Wulansari Rozaq Wahyu Pambudi Cahya Safina Tiara Rachmasari Safira Biru Hawa Safira Biru Hawa Shafira Selena Orlin Shodik Nur Hidayat Suwandi, Disvita Gladis Syah, Abhirama Alam Syahrina Noormala Dewi, Syahrina Noormala Wicaksana, Dimas Widyawati, Ninis Wijayanti, Arlinda Yuanita Retno Utari Zaen, Muhammad Afrizal Zahidah, Dipta Aqila Zulanar Hasna Zulfikar