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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Moneter : Jurnal Akuntansi dan Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Eksis: Jurnal Riset Ekonomi dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Accounting Profession Journal (APAJI) Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Buana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekuilnomi JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Journal of Economic, Business and Engineering (JEBE) Jurnal Abdi Masyarakat Humanis JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Multidisciplinary Science: MIKAILALSYS IJEB Multidisciplinary Indonesian Center Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Pengabdian Indonesia
Nanu Hasanuh
Universitas Singaperbangsa Karawang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, SOLVABILITAS, UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA ENTITAS BIDANG MANUFAKTUR DI BEI PERIODE 2018 - 2024 Sandrina Claudya Syafrin Hutabarat; Nanu Hasanuh
Accounting Profession Journal (APAJI) Vol. 8 No. 2 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Pengaruh Profitabilitas, Solvabilitas, Umur Perusahaan Terhadap Audit Delay Pada Entitas Bidang Manufaktur Di Bei Periode 2018 - 2024. Laporan keuangan merupakan dokumen yang menyajikan informasi keuangan perusahaan secara menyeluruh dan sistematis. Umumnya laporan keuangan disusun dan disajikan setiap akhir periode atau setiap tahun oleh perusahaan. Proses penyusunan laporan keuangan dapat mempengaruhi lamanya waktu penyelesaian audit. Oleh karena itu, laporan keuangan harus disampaikan secara tepat waktu dan memuat informasi yang akurat agar tetap relevan bagi para pengguna. Keterlambatan pelaporan dapat menyebabkan informasi menjadi kurang bermanfaat. Dalam laporan keuangan terdapat faktor-faktor seperti profitabilitas, solvabilitas, dan umur perusahaan yang diduga mempengaruhi audit delay. Hal ini menunjukkan pentingnya meneliti faktor-faktor yang mempengaruhi keterlambatan audit pada perusahaan manufaktur yang terdaftar di BEI periode 2018–2024.
ESG Disclosure in Explaining Financial Performance with Firm Size as a Moderating Variable Empirical Study on Banking Sub-Sector Listed on the Indonesia Stock Exchange, 2020–2024 Hanny Ulfa Hidayati; Nanu Hasanuh
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.10541

Abstract

Although ESG disclosure has received increasing scholarly attention, research examining the disaggregated effects of Environmental, Social, and Governance disclosure on banking profitability and the moderating role of firm size in the Indonesian banking sector remains limited. This study aimed to analyze and empirically test the effects of Environmental, Social, and Governance disclosure on the financial performance of banking companies listed on the Indonesia Stock Exchange during 2020–2024, as measured by Return on Assets, and to examine the moderating role of firm size in these relationships. A quantitative approach with a causal-associative design was employed, involving 12 banking companies selected through purposive sampling from 46 IDX-listed banks. Data were obtained from Bloomberg Terminal for ESG pillar scores and audited annual financial reports and were analyzed using Moderated Regression Analysis with IBM SPSS Statistics. The findings show that Environmental Disclosure and Governance Disclosure have positive and significant effects on Return on Assets, whereas Social Disclosure has a significant negative effect. Firm size positively affects Return on Assets and moderates all three ESG–financial performance relationships by weakening the positive effects of Environmental and Governance Disclosure while mitigating the negative effect of Social Disclosure. These findings indicate that ESG dimensions do not uniformly enhance banking profitability and that firm size shapes the financial implications of ESG disclosure. The study contributes to the development of legitimacy theory and stakeholder theory in sustainable banking and extends understanding of size-contingent ESG effects in emerging markets. The findings imply that bank management, regulators, and the OJK should adopt size-differentiated ESG disclosure strategies to strengthen sustainable financial performance and support more context-sensitive ESG governance in the Indonesian banking sector.
The Impact of U.S. Trade Tariff Announcements on Stock Market Dynamics: An Analysis of Volatility, Volume, and Abnormal Returns for LQ45 Export-Oriented Companies Ana Meliyana; Nanu Hasanuh
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.10845

Abstract

The U.S. trade tariff policy announced in April 2025 triggered substantial turbulence in global financial markets, including the Indonesian capital market. This study aims to examine whether significant differences exist in stock price volatility, trading volume activity, and abnormal returns among export-oriented LQ45 stocks listed on the Indonesia Stock Exchange before and after the policy announcement. A quantitative approach using an event-study method was employed, with an observation window of 31 trading days from t−15 to t+15 and April 8, 2025, set as the event date. The sample consisted of 19 issuers selected through purposive sampling from the LQ45 index for the February–April 2025 period based on substantial export orientation. Data were analyzed using the Kolmogorov–Smirnov normality test to determine the appropriate difference tests, followed by the Wilcoxon Signed-Rank Test for stock price volatility and average abnormal return (AAR), and the Paired Sample t-Test for trading volume activity (TVA). The findings show that stock price volatility increased significantly by 31.9% after the announcement (p = 0.002), while TVA increased by 52.1% with the highest level of statistical significance (p = 0.000). In contrast, the difference in AAR before and after the announcement was not statistically significant (p = 0.570), reflecting the systemic nature of the shock, in which individual stock movements and market index movements occurred simultaneously. These findings support the relevance of semi-strong form market efficiency and Signaling Theory in emerging capital markets. This study concludes that trading volume and volatility provide stronger signals of market stress than abnormal returns during systemic policy shocks. The findings contribute to the event-study literature on emerging markets and offer practical implications for regulators and investors in monitoring market responses to external trade policy shocks.
Co-Authors Achmad Nawawi Acim Supriadi Adela Wilantari Ahmad Nawawi Alang Buwana Nurfahlefi Mardi Taruna Alfiani, Nanda Yane Amanda Awalia Amelia Angraini M Amelia, Septi Ana Meliyana Andini Putri, Andini Andre Hendro Wijaya Anggi Pasca Arnu Anisa Nurmaulidya Anugrah Harika Putra Asyadiah, Nessa Aulia Shandy Pramesta Cahyani Aura Diva Azzahra Azizah Fauziyah Azzahra, Haniyah Betha Ursula Siallagan Celine Eriskha Chicha Camelia Fizwana Chudjuarjeen, Saichol Cindy Luthfiyani Vinsalia Dadang Rahman Munandar Dinar Mega Silvia Sari Dinda Fadiyah Eka Sri Rahmawati Erizon, Yelviana Muthmainnah Ester Meafrida Wati Pasaribu Fadilah Ramadhan Fikri Zamzami Fitri Yuliani Ghani, Erlane K Gusganda Suria Manda Hanny Ulfa Hidayati Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hasir Adi Wijoyo Herdawati, Herdawati Herdiyana, Selly Hestiani, Dewi Isro’iyatul Mubarokah Istipani, Cindy Alifah Jason Cristoval Karina Turi Lestari Kartika, Nia Amelia Khoeriyah, Aliya Binti Kristina Kristina Maharani, Azzahra Deafia Maritza, Yuke Dwi Matius Putra Maulidani, Riani Medika Julia Jonardy Meilani Lailatul Hidayati Monica, Novia Chris Nada, Nohita Cipta Nadhifah Nandias Alfiana Rosi Nanin Diana Hediati Nayla Febda Amanda Nesti Hapsari Noerul Khotimah Sulaeman Novia Chris Monica Nura'ini, Naila Nurmaulidya, Anisa Pamungkas, Muhammad Devan Polinda, Polinda Putra, R. Aditya Kristamtomo Putri Aulia Azhar Putri, Viska Amelia Puttry, Mega Rahman Fauzi Akbar Rajagukguk, Sasqia Ivo Marinda Rensa Yuanita Rulyanti Susi Wardhani Ryo Aditya Pratama Sandrina Claudya Syafrin Hutabarat Saputri, Ani Saputri, Firly Septiani Hazanah Shahfira, Dwi Shelly Safitri Silvya Mery Anggrainy Sinaga, Berliana Siti Maesaroh Soedarwati, Ernie Solihin Sidik Sopian, Dede Sri Suartini Subagja, Muhamad Syidik Sugiharti, Harpa Sulaeman, Noerul Khotimah Sulistyo, Hari Taruna, Alang Buwana Nurfahlefi Mardi Uliarta, Magdalena Wirman Yelviana Muthmainnah Erizon Yosi Tiani Yuri Ariyanto Zakirah, Raniah Hasna