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All Journal Indonesian Journal of Sustainability Accounting and Management Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Community Empowerment Indonesian Journal of Sustainability Accounting and Management Indonesian Journal of Applied Accounting and Finance FISCAL: Jurnal Akuntansi dan Perpajakan E-JURNAL AKUNTANSI JIFA (Journal of Islamic Finance and Accounting)
Nur Chayati
Accounting Study Program, Faculty Of Economic And Business, Universitas Sebelas Maret, Surakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon Estetika Mutiaranisa Kurniawati; Risca Dwi Jayanti; Nur Chayati; Saktiana Rizki Endiramurti
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p19

Abstract

The study aims to provide empirical evidence to analyze the factors that encourage students to take academic fraud actions when learning online during the Covid-19 pandemic. The data in this study are primary data collected through a survey technique using a questionnaire. The respondents obtained were as many as 273 undergraduate accounting students at a university in Central Java. The data analysis method to test the hypothesis used in this study is multiple linear regression using the SPSS 24 application. Based on the regression test, it was found that pressure, opportunity, rationalization, and ability variables have a significant effect on academic cheating behavior during online learning. On the other hand, the arrogance variable has no significant effect on cheating behavior in online learning. Keywords: Academic Fraud; Fraud Pentagon; Online Learning
Board profile and reporting timeliness: Evidence from Indonesia Chantika Henny Renata Putri Hariyadi; Sri Murni; Nur Chayati; Arif Lukman Santoso
JIFA (Journal of Islamic Finance and Accounting) Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v9i1.12413

Abstract

This study collects empirical information about the effect of Board of Directors characteristics—specifically board size, age, tenure, and meeting frequency—on the timeliness of financial reporting, indicated by Audit Report Delay (ARD). We utilize a purposive sample of 430 firm-year observations from consumer-cyclical companies listed on the Indonesia Stock Exchange from 2018 to 2022. We analyze data from multiple years, using agency theory to look at relationships while considering factors like profitability, auditor reputation (Big Four versus non-Big Four), and the effects of the COVID-19 pandemic. Research indicates that larger boards and increased meeting frequency correlate with reduced audit report delays, suggesting that structural board characteristics and active participation enhance supervision and accelerate report delivery. Conversely, the average age of directors and the tenure of board membership had no significant impact on the timeliness of reporting. The research elucidates the specific board characteristics that most significantly influence disclosure efficiency, thereby informing directors and investors about optimal governance procedures. These insights enhance corporate governance literature by differentiating the roles of structural and demographic board aspects in expediting disclosures. Regulators and corporations in emerging markets should prioritize appropriate board composition—specifically size and meeting frequency—to enhance reporting timeliness, transparency, and stakeholder confidence during unpredictable economic conditions.
Co-Authors Agung Nur Probohudono An Nurrahmawati Anita Zulfiani Arif Lukman Santoso Ayu Lupita Siva Alicia Bagas Narendra Parahita Chantika Henny Renata Putri Hariyadi Dian Perwitasari Didik Prasetyanto Estetika Mutiaranisa Kuriniawati Estetika Mutiaranisa Kurniawati Farah Rahmah Liya Hanung Triatmoko Indra Kristianto Pambudi Juliati Juliati Juliati Karunia, Asaprima Putra Khresna Bayu Sangka Lies Nurhaini Meka Sabilla Salim Nurmadi Harsa Sumarta, Nurmadi Harsa Raja Adzrin Raja Ahmad Risca Dwi Jayanti Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Setiadi, Fahmi SRI MURNI Sri Suranta Trisninik Ratih Wulandari Widjajanto, Anis