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All Journal Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Innovation in Business and Economics Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Jurnal Inovasi Ekonomi Abdimasku : Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Accounting, Management, and Economics Research : Ijamer
Dwiarso Utomo
Faculty Of Economics And Business, Universitas Dian Nuswantoro, Semarang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Other

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Audit Delay: Case Studies at Conventional Banking in Indonesia Yashinta Putri Wijayanti; Zaky Machmuddah; Stephanus Dwiarso Utomo
Journal of Innovation in Business and Economics Vol. 3 No. 01 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v3i01.5714

Abstract

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.
The Tripartite Spectrum of Risk Transmission in ASEAN Equity Markets: Monetary Anchors, Geopolitical Channels, and Commodity Frictions ST. Dwiarso Utomo; Entot Suhartono; Ngurah Pandji M., A., D.; Bambang Minarso; Agung Prajanto; Shujahat Ali
Jurnal Telekomunikasi dan Informatika Lbh. 4 Àir. 1 (2026): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v4i1.186

Abstract

The prevailing assumption that ASEAN equity markets constitute a homogeneous asset class has profound consequences for regional portfolio construction, hedging strategies, and macroprudential coordination. This study challenges that assumption by identifying three structurally distinct risk-transmission regimes across the ASEAN-4 (Indonesia, Malaysia, Singapore, Thailand) over the 2016–2025 period. Employing a heterogeneous multi-task machine-learning framework augmented with Shapley-value decomposition on daily panel data encompassing global volatility (VIX), crude oil (Brent), crude palm oil (CPO), the US dollar index (DXY), US 10-year Treasury yields, local equity indices, bilateral exchange rates, and the BI-7DRR policy rate, we decompose each market's sensitivity profile into interpretable economic channels. Our analysis reveals a novel empirically grounded taxonomy—the Tripartite Spectrum of market integration: (i) Singapore operates as a Monetary-Driven Hub, with 64.0% of total Shapley attribution concentrated in the DXY and US 10-year yield, consistent with the global financial cycle hypothesis; (ii) Thailand functions as a Geopolitical Risk Transmission Channel, exhibiting disproportionate sensitivity to the VIX with a non-linear threshold effect that amplifies volatility by 340% when the VIX exceeds 35; and (iii) Indonesia and Malaysia constitute Commodity-Linked Segmented Markets, where CPO, Brent crude, and domestic monetary-policy frictions dominate price formation, with a superadditive CPO × BI-7DRR interaction effect (+280% amplification) unique to Indonesia. Kolmogorov-Smirnov tests decisively reject the homogeneous-region null (all cross-country p-values < 0.01). These findings carry direct implications for the limits of intra-ASEAN diversification, the design of regime-specific hedging strategies, and the calibration of commodity-price stress scenarios in macroprudential frameworks.
Co-Authors Agung Prajanto Anindyafebi Tanara Anna Sumaryati Bambang Minarso, Bambang Dedi Kurniadi Entot Suhartono Fuad Fuad Hayu Wikan Kinasih Jesica Viranco Intan Miranda Kusni Ingsih Machmuddah, Zaky Melati Oktafiyani Muchamad Aprillia Salas Naela Mardlotillah Ngurah Pandji M., A., D. Nila Tristiarini, Nila Shujahat Ali Tiwi Jiarni Yashinta Putri Wijayanti Yulita Setiawanta