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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi EL-MUHASABA EKUITAS (Jurnal Ekonomi dan Keuangan) SABDAMAS Jurnal Bakti Bagi Bangsa Basic and Applied Accounting Research Journal
Ari Dewi Cahyati
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The Influence of Financial Distress, Auditor Switching, Profitability, Audit Quality on Audit Delay Windy Permatasari; Cahyati, Ari Dewi
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.02

Abstract

Audit delay is the period for completing the annual financial report audit, namely from the date the company's books are closed to the date stated in the independent auditor's report. The length of the audit delay affects the value of the audited financial statements. This research aims to find out whether Financial Distress, Auditor Switching, Profitability, and Audit Quality affect Audit Delay. The data used in this research is secondary data in the form of audited financial reports. This research population was obtained using methods from non-cyclical consumer sector companies listed on the IDX during the 2020-2022 period. Based on predetermined criteria, a sample of 129 companies was obtained. The analytical method used is multiple linear regression analysis with the STATA 17 software tool. The research results show that financial distress affects audit delay. Meanwhile, auditor switching, profitability, and audit quality do not affect audit delay.
SYMBOLIC OR SUBSTANTIVE? CARBON DISCLOSURE AND EARNINGS QUALITY: THE MODERATING ROLE OF CORPORATE GOVERNANCE MECHANISMS Cahyati, Ari Dewi; Mahmudah, Hadi; Indra Tama, Annafi; Putri, Anisa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2025): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i4.7438

Abstract

Abstract This study examines whether carbon disclosure (CD) in the Indonesian reflects a symbolic effort to project environmental responsibility or a substantive commitment that enhances earnings quality. Grounded in stakeholder theory and agency theory, the research investigates the direct effects of CD and corporate governance (CG) on earnings management (EM), as well as the moderating role of CG in this relationship. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with control variables—Current Ratio, Leverage, Market-to-Book Ratio (MKTB), and Size—the study finds that CD has a positive and significant effect on EM, indicating that it can be strategically employed as a symbolic tool to obscure opportunistic behavior. In contrast, CG has a negative and significant impact on EM, supporting its role as a mechanism to limit managerial opportunism and improve earnings quality. The interaction terms CG and CD are also negative and significant, suggesting that strong governance can mitigate the symbolic use of CD by aligning disclosures more closely with substantive environmental performance. Among the control variables, only the Current Ratio significantly affects EM. These findings underscore the need for robust governance structures to ensure that voluntary carbon disclosures, transition from symbolic gestures to genuine accountability.
Co-Authors Amelia Amelia Anisa Putri Anisa Putri Aris Nurjannah, Aris Astri Faradila Dini Febriani Endang Kusumawati Febriana Paramita, Febriana hadi mahmudah Haryati, Retno Indra Tama, Annafi Khoirunnisa, Ira Kurniawati Mulyanti Neneng Lasmita Susanti Nurlaila M. C Purnama Putra, Purnama Rianti Setyawasih Ribut Sri Rahayu, Ribut Sri Setyawan, Dhiwa Harum Siti Nurhidayah Windy Permatasari