Article Per Year (5 Year)
p-Index From 2021 - 2026
2.064
P-Index
This Author published in this journals
All Journal Kompartemen : Jurnal Ilmiah Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS TRIDHARMA MANAJEMEN DEDIKASI PKM Abdimisi AKADEMIK: Jurnal Mahasiswa Humanis Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi, Manajemen, Akuntansi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Napisah Napisah
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Pengaruh Audit Fee dan Opini Audit Terhadap Audit Delay Dengan Financial Distress Sebagai Pemoderasi Napisah Napisah; Robbi Khoirudin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8556

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit fee dan opini audit terhadap audit delay dengan financial distress sebagai variabel pemoderasi pada perusahaan sektor barang konsumen non-primer (consumer cyclicals) yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif dan pengambilan sampel purposive sampling, sehingga diperoleh 29 perusahaan dengan total observasi 145. Variabel independen yang diteliti meliputi audit fee dan opini audit, variabel dependen audit delay, serta financial distress sebagai variabel moderasi. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan EViews 12. Hasil penelitian menunjukkan bahwa audit fee dan opini audit secara simultan berpengaruh signifikan terhadap audit delay. Secara parsial, audit fee tidak berpengaruh signifikan terhadap audit delay, sedangkan opini audit berpengaruh signifikan. Selanjutnya, financial distress tidak memoderasi hubungan antara audit fee dan audit delay, tetapi terbukti memoderasi hubungan antara opini audit dan audit delay. Temuan ini menunjukkan bahwa kondisi keuangan perusahaan memengaruhi kehati-hatian auditor dalam menyelesaikan audit, khususnya ketika opini audit menandakan adanya risiko atau ketidakpastian. Penelitian ini memberikan implikasi praktis bagi manajemen perusahaan untuk memahami faktor-faktor yang memengaruhi keterlambatan audit serta bagi auditor dalam menilai risiko audit secara lebih akurat pada perusahaan yang mengalami tekanan finansial. Selain itu, penelitian ini mengisi gap literatur terkait peran financial distress sebagai pemoderasi dalam sektor consumer cyclicals pasca-pandemi, sehingga memberikan kontribusi bagi pengembangan teori keagenan dan teori sinyal dalam konteks audit.
The Determinant Factors of Company Value in Consumer Non-Cyclicals Companies: Two Pathways Analysis Napisah Napisah; Dian Widiyati; Nurhayati Nurhayati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12999

Abstract

The objective of this study is to examine the impact of capital structure, good corporate governance, audit quality, and integrated reporting on firm value in consumer non-cyclicals enterprises listed on the Indonesia Stock Exchange from 2019 to 2023. A company's firm value is a key indicator of its sustainability, potential for growth, and appeal to investors. Capital structure is measured by the debt-to-equity ratio, and GCG is represented by the board of directors, independent commissioners, and institutional ownership. Public Accounting Firm reputation is used to evaluate audit quality, whereas disclosure ratings on sustainability and strategic reporting components are used to evaluate integrated reporting. This study makes use of panel data regression analysis, a kind of associative quantitative research. Firm value is positively affected by several factors, according to the research. These factors include capital structure, institutional ownership, independent commissioners, audit quality, and integrated reporting. In contrast, the board of directors does not have a significant effect. These findings support signaling theory and agency theory, indicating that companies with optimal capital structures, strong corporate governance mechanisms, high audit quality, and transparent integrated reporting are more likely to attract investors and enhance market valuation.
Audit Quality, Digital Transformation, Firm Performance, and Sustainability Performance: Evidence from the Financial Sector Listed on the Indonesia Stock Exchange (IDX) Napisah Napisah; Endang Ruhiyat; Anum Nuryani
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Article in Press
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/jtvq6t17

Abstract

Audit quality and digital transformation are increasingly important determinants of corporate performance and sustainability in the financial sector. This study investigates their effects on firm performance and sustainability performance among financial sector companies listed on the Indonesia Stock Exchange during 2020–2024, with firm performance examined as a potential mediator. Using panel data from 17 companies selected through purposive sampling, the analysis employs panel data regression and the Sobel test, with firm performance measured by Return on Assets (ROA) and Price-to-Book Value (PBV). The findings reveal differentiated effects across performance indicators. Audit quality positively affects ROA but has no significant effect on PBV, while digital transformation has no significant effect on ROA and negatively affects PBV. Audit quality also has a significant negative effect on sustainability performance, whereas digital transformation shows no significant effect. Neither ROA nor PBV significantly influences sustainability performance, and firm performance does not mediate the relationships between audit quality, digital transformation, and sustainability performance. These results indicate that improvements in profitability and technological adoption do not automatically translate into enhanced sustainability outcomes. The findings highlight the need for financial sector firms to integrate audit practices and digital transformation with explicit sustainability-oriented strategies rather than relying on operational or financial improvements alone.
Peran Indeks Good Corporate Governance Memoderasi Hubungan Pertumbuhan Penjualan dan Intensitas Persediaan terhadap Agresivitas Pajak Amelia Putri; Napisah Napisah
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2416

Abstract

This study aims to analyze the effect of sales growth and inventory intensity on tax aggressiveness and to examine the role of the Good Corporate Governance Index as a moderating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the 2020 to 2025 period. A quantitative approach was employed using secondary data obtained from company annual reports. The sample was selected using purposive sampling, resulting in 11 companies with 66 observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis with the assistance of EViews 12. The results indicate that sales growth and inventory intensity simultaneously have a significant effect on tax aggressiveness. Partially, sales growth has no significant effect on tax aggressiveness, while inventory intensity has a negative effect on tax aggressiveness. The Good Corporate Governance Index does not moderate the relationship between sales growth and tax aggressiveness but does moderate the relationship between inventory intensity and tax aggressiveness.
Co-Authors Amelia Putri Andika Dwi Saputra Anisa Anisa Anum Nuryani Aris Sanulika Ayu, Talita Nanda Eka Windha Tamaya Endah Finatariani Hari Stiawan Imam M. Yusuf Ita Darsita Jelanti, Desi Khusnul Khuliqi Khusnul Khuluqi Meta Nursita Nabbila Agustin Nugroho Widhi Pratomo Nurhasanah, Ismi Nurhayati Nurhayati Robbi Khoirudin Ruhiyat, Endang Setianingsih Setianingsih Siti Mundiroh Syamsul Asmedi Syarifudin Syarifudin Widiyati, Dian