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Studi Literatur Review: Pengaruh Profitabilitas, Audit Complexity dan Kualitas Audit Terhadap Audit Report Lag Hayatun Ruwaidha; Trinandari Prasetya Nugrahanti
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3494

Abstract

Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 international and 16 national journals which have been selected according to the keywords analyzed and their searches using google scholar with quantitative and qualitative research designs. The review results Profitability affects Audit Report Lag. Companies that have a good level of profitability try to avoid delays in the audit process because these delays can be considered bad news and become public conversation. Audit Complexity affects Audit Report Lag, because companies with high operating complexity and more subsidiaries will tend to complete their audits longer. The effect of Audit Quality on Audit Report Lag, because the higher the quality of a company's KAP, the faster the audit report can be completed. Conclusion: Profitability, Audit Complexity and Audit Quality have a significant effect on Audit Report Lag. Audit Report Lag can have an unfavorable effect on future business because it can hinder decision making for the next period and affect other aspects.
The Contribution of Islamic Banks in Supporting Green Economy Initiatives and Sustainable Financial Growth Dwiki Alfianto; Trinandari Prasetyo Nugrahanti; Muzaffar Tuyginov Nozim ugli
Green Economics: International Journal of Islamic and Economic Education No. 1 (2024): January: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i1.409

Abstract

This study investigates the contribution of Islamic banks in supporting green economy initiatives and promoting sustainable financial growth. Employing a quantitative research design, the study utilizes secondary data collected from annual reports, sustainability disclosures, and carbon emission reports of Islamic banks for the period 2018–2024. The research aims to examine the relationship between green financing portfolios and key financial performance indicators Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR) while evaluating the environmental impact through carbon emission reduction. Descriptive statistics provide an overview of green financing activities and financial ratios, while multiple regression analysis assesses the effect of green financing on sustainable financial performance, controlling for bank size, Gross Domestic Product (GDP) growth, and inflation. An independent sample t-test compares Islamic and conventional banks in terms of ethical compliance, environmental contribution, and profitability. The findings reveal that Islamic banks allocate a higher proportion of financing to green projects, achieving significant carbon emission reductions without compromising financial performance. The green financing portfolio exhibits a positive and significant effect on sustainable financial growth, and larger banks demonstrate a greater capacity to implement sustainability initiatives. The comparative analysis confirms that Islamic banks outperform conventional counterparts in environmental and ethical dimensions while maintaining comparable profitability. These results underscore the potential of Sharia-compliant banking to integrate ethical, environmental, and economic objectives, positioning Islamic financial institutions as key actors in advancing a sustainable, low-carbon financial system.
Financial-Based Digital Technology Transformation Adapter to Increase the Sustainability of Agribusiness Farmers Sustainable Manner in Indonesia Ratih Andaningsih Gusti; Trinandari Prasetyo Nugrahanti; Darwati Susilastuti; Yolanda
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1848

Abstract

The importance of financial-based digital technology system transformation in the Agribusiness system to improve the welfare of farmers and entrepreneurs. It is hoped that this digital technology system can be more advanced and sustainable, especially with the Agrofarmers logo, and needs to be implemented sustainably to empower the use of digital technology. The method used in this research is a symmetric descriptive qualitative method with a digital financial information technology system approach that is relevant for farmers and agribusiness entrepreneurs in Indonesia. The contribution of this research is to increase the knowledge and skills of farmers in managing agribusiness by using relevant information technology facilities in their daily business transactions efficiently and effectively. This research is limited to discussing financial-based digital technology transformation to increase the productivity of superior agribusiness farmers in West Java Province in Indonesia in a sustainable manner. The benefits of research for farmers in particular are expected to increase their capacity to use digital technology tools. Financially based and well networked, efficient, effective, good, and correct, so that in the future it is hoped that the productivity of their agricultural products and agribusiness results can increase optimally, maximally, and sustainably. The expected results are that farmers, in particular, and agribusiness entrepreneurs can understand technological transformation.
Co-Authors Ahmad Rafiq Anshari Alfara, Dicky Maiza Andani, Mega Andaningsih, I Gusti Putu Ratih Andaningsih, IGP Ratih Andriani , Eva Anggraeni, Niken Dwi Arif, Elsya Meida Azizah Rahmi Azizi, Muhammad Bagus Putra Pamungkas Bajuri, Ahmad Chusnul Chotimah Darwati Susilastuti Dwiki Alfianto Eko Sudarmanto Endy Gunanto Marsasi Ependi, Hendi Eva Herianti Faizal, Dyan Fardiman, Fardiman Fitri , Sri Adella G. Gunawan Ganish, Ellyona Tehilla Gemilang, Ghaniya Arya Grace Priscilla Gusti, Ratih Andaningsih Hanantijo, Gerardus Michael Djoko Harya Damar Widiiputra Hasan Ashari Hasan Ashari Hasidin, Mirza Hapsari Hayatun Ruwaidha Helmayuni, Helmayuni Herdiana, Krisna Hermawan, Taufik Ridwan Herninta, Tiwi Hidayat, Nadya Sarasdheavy Huda, Imam Walid Asrofuddin Ulil IGP Ratih Andaningsih Jamaluddin Majid Januardi Pratomo Judijanto, Loso Kusmanto, Diana Laela Lanjarsih Latifah, Ghina Linda Kartika Lysandra, Shanti Mailangkay, Jeffry Malahusna, Nurmalia Margareth Srinauli Marsus, Soffan Marundha, Amor Mercurius Broto Legowo, Mercurius Broto Muhammad Hisyam Muhammad Syafri Muljanto Siladjaja Murti, Wahyu Muzaffar Tuyginov Nozim ugli Nabilla Farrely Rachmaputri Nazwa Syahira Triananda Nhamyra Imania Nabilla Novita Novita Nugraha, Ervan Reri Nur Aisyah Kustiani, Nur Aisyah Nurfajri, Muhammad Payaw, Daniel Pingki Rosalia Pratiwi, Arvega Safina Primadonna Ratna Mutumanikam Ramdhona, Muhammad Ricky Ramli Semmawi Ratih Andaningsih Gusti Ratna, Primadonna Risma, Chesylia Ayu Rita, Henny Ritha, Henny Samalua Waoma Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siti Safaria Steviane Valentina Suherman, Lukas Pamungkas Tarigan, Krisnawati Tasrimawasih, Tasrimawasih Taufiq Akbar Tri Purnomo Ariadi Veny, Veny WAHASRI, ESIKA Wahyu Wibowo Wardono, Senno Kusumo Yenni Kurnia Gusti Yolanda Yolanda Zahrul Tamami