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All Journal JUSS (Jurnal Sosial Soedirman) Jurnal Dinamika Sosial Budaya JURNAL BISNIS & AKUNTANSI UNSURYA SOLUSI Jurnal Ilmiah ASET Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Tematik COUNT: Journal of Accounting, Business and Management
Nirsetyo Wahdi
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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FACTORS INFLUENCING AUDIT DELAY IN PUBLICLY LISTED COMPANIES Cristino Gusmao; Aprih Santoso; Kampono Imam Yulianto; Nirsetyo Wahdi
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.549

Abstract

This study aims to examine the factors that influence audit delay in publicly listed companies, with a specific focus on integrating corporate characteristics, auditor profiles, governance structures, and contextual variables in an emerging market setting. Employing a quantitative explanatory method, data were collected through structured questionnaires from 80 respondents comprising accounting teachers and internship supervisors in five public vocational schools (SMK) in Jakarta, which collaborate with listed companies. The data were analyzed using multiple linear regression with IBM SPSS 26 to test the effect of firm size, auditor type, governance structure, financial loss, and operational complexity on audit delay. The findings reveal that firm size, auditor type, and governance structure significantly affect audit delay, while financial loss and complexity do not show a statistically significant influence. The novelty of this study lies in its integration of vocational education perspectives into audit research and its inclusion of digital readiness and post-pandemic factors as contextual variables—elements that are still rarely addressed in previous literature. Furthermore, the study introduces an interdisciplinary lens by connecting audit performance with real-world educational experiences, offering theoretical enrichment and practical implications for improving audit timeliness. In conclusion, this research highlights the evolving determinants of audit delay beyond traditional financial indicators and supports the development of more responsive audit frameworks, especially in countries undergoing regulatory and technological transitions.
THE RELATIONSHIP BETWEEN MANAGEMENT CONTROL SYSTEMS AND FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES Siti Intan Nurdiana Wong Abdullah; Puspa Rini; Nirsetyo Wahdi; Sylvia Kartika Dhamayanti
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.550

Abstract

This study aims to investigate the relationship between Management Control Systems (MCS) and financial performance in manufacturing companies operating in emerging economies, with a specific focus on Indonesia. It further explores the moderating effects of digital maturity and organizational culture to understand how contextual factors influence the effectiveness of MCS. Using a quantitative approach, data were collected through structured questionnaires from 120 financial and operational managers across Indonesian manufacturing firms. The research employed multiple linear regression and moderated regression analysis (MRA), supported by SmartPLS and SPSS software, to test the direct and interaction effects between variables. The results reveal that both diagnostic and interactive control systems significantly impact financial performance, with interactive controls demonstrating a stronger influence. Moreover, digital maturity positively moderates the relationship between MCS and financial outcomes, while organizational culture shows no significant moderating effect. The novelty of this research lies in its integration of digital readiness as a strategic enabler within the MCS framework, offering new theoretical and empirical insights, especially in the context of small and medium-sized enterprises (SMEs) in developing markets. This study also contributes methodologically by applying a dual-theory approach—combining contingency theory with dynamic capabilities theory—to better capture the adaptive use of control systems under technological disruption. In conclusion, effective MCS implementation, especially when supported by digital infrastructure, can enhance financial performance and strategic agility, making it a critical tool for organizational competitiveness in globalized markets.
Co-Authors Agil Ardiyanto Aprih Santoso Cristino Gusmao Edi Nurwahyu Julianto Endang Rusdianti Ika Khoirul Islamiyah Kampono Imam Yulianto Nur Rokhim Puspa Rini Saifudin Saifudin Siti Intan Nurdiana Wong Abdullah Sri Purwantini Suratman Suratman Surjawati Sylvia Kartika Dhamayanti Wawan Setiawan Widowati, Amerti Irvin Willyanto Kartiko Kusumo Yulianti Yulianti