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All Journal Jurnal Akuntansi dan Pajak JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Information System, Applied, Management, Accounting and Research Jurnal Pengabdian Dharma Laksana JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Jurnal Puan Indonesia JURNAL ECONOMINA Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) JAKBS JEBD Jurnal Nusa Akuntansi JEKOS (Jurnal Ekonomi dan Sosial)
Yunita Kurnia Shanti
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH AUDIT EFFORT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN FIRM SIZE SEBAGAI PEMODERASI: AUDIT DELAY Tsania Azzahra Kusumah Putri; Yunita Kurnia Shanti
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 2 (2026): My Jurnal Agustus 2026
Publisher : Yayasan Kayyis Mulia Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze the effects of audit effort and audit tenure on audit delay, with firm size serving as a moderator. The independent variables used are audit effort and audit tenure, with firm size as the moderating variable. The dependent variable is audit delay. The population for this study consists of companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange from 2020 to 2024. The data source used in this study is secondary data in the form of published annual reports. The sample was collected using purposive sampling based on several predetermined criteria. The sample consisted of 68 companies over a 5-year period. The research method employed panel data regression, with data analysis conducted using Eviews version 12. The results of this study indicate, in part, that audit tenure has a significant effect on audit delay, whereas audit effort does not have a significant effect on audit delay. Based on the results of the Moderated Regression Analysis test, firm size does not moderate the effect of audit effort on audit delay, nor does firm size moderate the effect of audit tenure on audit delay. Keywords:   Audit delay, audit effort, audit tenure, firm size
PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, TARGET KEUANGAN, INEFFECTIVE OF MONITORING DAN CHANGE IN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD Ferdian Gunawijaya; Yunita Kurnia Shanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.445

Abstract

This study aims to empirically examine the effect of Financial Stability, External Pressure, Financial Target, Ineffective of Monitoring, and Change in Auditor on Financial Statement Fraud in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study employs a quantitative research design using secondary data in the form of financial statements. The population consists of all infrastructure sector companies listed on the IDX, totaling 70 companies. The sample was selected using the purposive sampling method, yielding 36 companies with a total of 180 observation units over the study period. The results indicate that simultaneously, financial stability, external pressure, financial target, ineffective of monitoring, and change in auditor have a significant effect on financial statement fraud. Partially, financial stability has a positive and significant effect on financial statement fraud, and financial target has a positive and significant effect on financial statement fraud. Meanwhile, external pressure, ineffective of monitoring, and change in auditor have no significant effect on financial statement fraud.
PENGARUH FINANCIAL DISTRESS DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Fifian Eka Suryadi; Yunita Kurnia Shanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.452

Abstract

This study aims to examine the effect of financial distress and audit tenure on going concern audit opinion. In addition, this study incorporates firm size as a moderating variable. This research employs a quantitative approach using secondary data obtained from the financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 56 companies with a total of 280 observations. The results indicate that financial distress has a significant effect on going concern audit opinion, whereas audit tenure has no effect on going concern audit opinion. Furthermore, firm size is unable to moderate the effect of financial distress and audit tenure on going concern audit opinion.
Co-Authors Alicya Nurmayanti Amanda Farisa Azmi Nurmaulana Cucu Nurul Khotimah Desi Indraningsih Dicky Esa Pratama ELA SUSILA Eva Novita Sari Naibaho Ferdian Gunawijaya Fifian Eka Suryadi Fitria Desiyanti I Gusti Bagus Bryan Clinton Ike Sultonah Iqbal Aji Ramadhani Julian Maradina Luh Nadi Mohamad Khaerul Umam Raufa Yasa Iznillah Riska Damayanti Sudarmadi Sudarmadi Susi Kusumawardhany Susi Sih Kusumawardhani Susi Sih Kusumawardhany Susi Sih Kusumawardhany Syifa Luthfiyyah Amanda Teti duwi astuti Tsania Azzahra Kusumah Putri Widiyati, Dian