Articles
<![CDATA[Peran Spesialisasi Auditor dalam Memoderasi Financial Distress dan Komite Audit Terhadap Audit Report Lag ]]>
<![CDATA[Zulfa Rosharlianti]]>;
<![CDATA[Euis Lidia Nur Hanifah]]>
<![CDATA[ Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jakarta ]]>
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DOI: 10.24853/jago.4.1.73-86
<![CDATA[Objectives. This study aims to investigate the factors that influence the occurrence of audit report lag, considering financial distress and audit committees as the cause, and auditor specialization as a moderating variable.Design/method/approach. This study's population comprises mining companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. A purposive sampling method was employed to select a sample of 229 listed companies. Data analysis involved the use of the multiple linear regression method and the moderated regression analysis.Result/findings. Financial distress and the presence of audit committee are likely to influence the audit report lag. However, it was observed that auditor specialization does not moderate the impact of financial distress and the audit committee on the audit report lag.Theoretical contribution. This study investigates the moderating role of auditor specialization on the impact of financial distress and audit committees on audit report lag. Notably, this simultaneous examination of these variables has not been conducted before.Practical contribution. The findings indicate that both financial distress and the presence of audit committee play crucial roles in ensuring punctual submission of audited financial reports. This punctual reporting helps companies manage their financial condition effectively and enhances the audit committee's effectiveness in improving the punctuality of financial reporting.Limitations. The auditor specialization index in this study exclusively focuses on companies within the mining sector.]]>
<![CDATA[The Influence of Debt Policy and Investment Decisions on Company Value with Dividend Policy as a Moderating Variable (Empirical Study on LQ 45 Companies Listed on the IDX) ]]>
<![CDATA[Suryami]]>;
<![CDATA[Zulfa Rosharlianti]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Islam Lamongan ]]>
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<![CDATA[This study aims to analyze the effect of debt policy and investment decisions on firm value, with dividend policy as a moderating variable. This research is quantitative and uses secondary data in the form of audited annual financial statements sourced from the official website of the Indonesia Stock Exchange (IDX). The population consists of 45 LQ45 companies listed on the IDX during the 2020–2024 period. Purposive sampling was employed to select 16 companies that met the criteria, which were observed over a five-year period. Data analysis was conducted using panel data regression and moderated regression analysis with EViews 12 software. The results indicate that debt policy partially affects firm value, and investment decisions affect firm value. Dividend policy does not moderate the effect of debt policy on firm value, whereas dividend policy does moderate the effect of investment decisions on firm value]]>
<![CDATA[Pengaruh Profesionalisme, Kecerdasan Emosional, dan Kecerdasan Spiritual terhapap Audit Judgment Auditor ]]>
<![CDATA[Fahmi Aulia Hakim]]>;
<![CDATA[Zulfa Rosharlianti]]>
<![CDATA[ JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 11 No. 2 (2026): Jurnal Bisnis dan Akuntansi Unsurya ]]>
Publisher : <![CDATA[Feb Universitas Dirgantara Marsekal Suryadarma ]]>
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DOI: 10.35968/jbau.v11i2.2115
<![CDATA[Audit judgment merupakan salah satu aspek penting dalam pelaksanaan audit karena menentukan kualitas pertimbangan profesional yang dihasilkan auditor. Penelitian ini mengevaluasi peran profesionalisme auditor, kecerdasan emosional, dan kecerdasan spiritual dalam membentuk audit judgment pada auditor yang bekerja di Kantor Akuntan Publik wilayah Jakarta Selatan. Data diperoleh melalui survei terhadap auditor dengan teknik convenience sampling. Dari 100 kuesioner yang didistribusikan, sebanyak 96 kuesioner layak digunakan dalam proses analisis. Pengujian hipotesis dilakukan menggunakan regresi linier berganda dengan bantuan IBM SPSS versi 29. Hasil analisis memperlihatkan bahwa profesionalisme auditor dan kecerdasan emosional berkontribusi secara nyata terhadap pembentukan audit judgment. Sebaliknya, kecerdasan spiritual belum menunjukkan kontribusi yang berarti secara statistik terhadap variabel tersebut. Meskipun demikian, ketika diuji secara simultan, ketiga variabel independen mampu menjelaskan variasi audit judgment auditor secara signifikan. Temuan ini menunjukkan bahwa kemampuan menjaga standar profesional serta mengelola emosi secara efektif memiliki peranan yang lebih dominan dibandingkan aspek spiritual dalam mendukung kualitas pertimbangan audit. Oleh sebab itu, pengembangan kompetensi profesional dan kemampuan pengelolaan emosi perlu menjadi perhatian dalam upaya meningkatkan kualitas audit judgment auditor.]]>
<![CDATA[Peningkatan Akuntabilitas Keuangan BUMDes melalui Pemanfaatan Teknologi Informasi dan Praktik Penatausahaan ]]>
<![CDATA[Asih Handayani]]>;
<![CDATA[Zulfa Rosharlianti]]>;
<![CDATA[Tsarina Zenabia]]>
<![CDATA[ Journal of Management Accounting, Tax and Production Vol. 4 No. 2 (2024): September 2026 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
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DOI: 10.57235/mantap.v4i2.9180
<![CDATA[BUMDes termasuk entitas yang rentan terhadap penyalahgunaan keuangan. Indonesian Corruption Watch (ICW) mencatat 77 kasus korupsi desa tahun 2024, yang mengindikasikan adanya kelemahan akuntabilitas keuangan pada entitas desa. Penelitian ini bertujuan menguji secara empiris bagaimana akuntabilitas keuangan dipengaruhi oleh penggunaan teknologi informasi dan pelaksanaan penatausahaan di BUMDes. Penelitian ini menggunakan pendekatan kuantitatif. Data primer diperoleh melalui kuesioner yang disebarkan kepada 434 pengelola BUMDes di Provinsi Banten yang dipilih menggunakan Teknik convenience sampling. Data dianalisis menggunakan perangkat lunak SPSS versi 26. Hasil pengujian statistik membuktikan bahwa penggunaan teknologi informasi dan pelaksanaan penatausahaan berpengaruh positif dan signifikan terhadap akuntabilitas keuangan BUMDes. Temuan menunjukkan bahwa pemanfaatan teknologi informasi bukan lagi sekedar pilihan melainkan keharusan bagi entitas dalam memitigasi risiko kecurangan. Lebih lanjut, struktur penatausahaan yang sistematis menciptakan struktur dan prosedur formal yang memfasilitasi transparansi dan akuntabilitas. Kedepannya BUMDes disarankan untuk mulai mengintegrasikan prosedur penatausahaan baku dengan sistem informasi yang memadai guna menjaga kepercayaan public.]]>
<![CDATA[Pengaruh Inflasi, Struktur Modal dan Kebijakan Dividen terhadap Harga Saham ]]>
<![CDATA[Dewi Lingga Ningrum]]>;
<![CDATA[Zulfa Rosharlianti]]>
<![CDATA[ Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober ]]>
Publisher : <![CDATA[PT Ilmu Data Indonesia ]]>
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DOI: 10.69693/ijmst.v4i3.13223
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, struktur modal, dan kebijakan dividen terhadap harga saham pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan serta data yang berkaitan dengan variabel penelitian. Sampel penelitian ditentukan menggunakan metode purposive sampling berdasarkan kriteria tertentu yang telah ditetapkan, sehingga diperoleh sebanyak 16 perusahaan dengan total 80 observasi data panel selama lima tahun periode penelitian. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Random Effect Model (REM) menggunakan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa secara parsial inflasi tidak berpengaruh terhadap harga saham perusahaan sektor infrastruktur. Struktur modal secara parsial berpengaruh terhadap harga saham, yang menunjukkan bahwa perubahan struktur pendanaan perusahaan dapat memengaruhi pergerakan harga saham. Sementara itu, kebijakan dividen secara parsial tidak berpengaruh terhadap harga saham. Temuan penelitian ini menunjukkan bahwa tidak seluruh faktor makroekonomi maupun kebijakan keuangan perusahaan memberikan pengaruh langsung terhadap harga saham. Struktur modal menjadi salah satu faktor yang perlu diperhatikan dalam kaitannya dengan perubahan harga saham perusahaan sektor infrastruktur. Hasil penelitian ini diharapkan dapat memberikan informasi bagi perusahaan, investor, dan peneliti dalam memahami faktor-faktor yang berkaitan dengan pergerakan harga saham pada sektor infrastruktur.]]>
<![CDATA[Pengaruh board diversity dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility ]]>
<![CDATA[Setia Mulyani]]>;
<![CDATA[Zulfa Rosharlianti]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi Vol. 21 No. 2 (2023): KOMPARTEMEN, Vol 21 No 2, September 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/kompartemen.v21i2.17688
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh board diversity terhadap pengungkapan corporate social responsibility. Populasi pada penelitian ini adalah perusahaan sektor Industri yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Sampel penelitian dipilih menggunakan metode purposive sampling dengan total perusahaan sejumlah 34 perusahaan dan rentan waktu periode 3 tahun. Penelitian menggunakan metode kuantitatif dengan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa gender diversity sebagai mekanisme board diversity dan pendidikan dewan komisaris sebagai mekanisme board diversity berpengaruh positif terhadap pengungkapan CSR, sedangkan kepemilikan saham publik sebagai mekanisme board diversity tidak berpengaruh terhadap pengungkapan CSR.]]>
<![CDATA[Pengaruh Financial Distress, Kompleksitas Operasi Perusahaan dan Audit Tenure terhadap Audit Delay ]]>
<![CDATA[Nurul Mustaqiin]]>;
<![CDATA[Zulfa Rosharlianti]]>
<![CDATA[ Pajak dan Manajemen Keuangan Vol. 3 No. 4 (2026): Agustus: Pajak dan Manajemen Keuangan (PAJAMKEU) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/pajamkeu.v3i4.2501
<![CDATA[This study aims to analyze the effects of Financial Distress, Company Operational Complexity, and Audit Tenure on Audit Delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Panel data regression analysis was employed as the research method. Samples were selected using a purposive sampling method, resulting in 99 companies observed over a five-year period from 2020 to 2024, with a total of 495 observations. Data were obtained from annual reports and audited annual financial statements published by the respective companies. Hypothesis testing was conducted using EViews 12. The findings indicate that Financial Distress, Company Operational Complexity, and Audit Tenure simultaneously have a significant effect on Audit Delay. Partially, Financial Distress and Company Operational Complexity have no significant effect on Audit Delay, whereas Audit Tenure has a significant negative effect on Audit Delay. These findings underscore the importance of the auditor's understanding of the company's characteristics and systems in enhancing audit completion efficiency and supporting the timeliness of financial reporting.]]>
<![CDATA[Pengaruh Audit Report Lag, Kepemilikan Manajerial, dan Komisaris Independen terhadap Integritas Laporan Keuangan ]]>
<![CDATA[Juliana Juliana]]>;
<![CDATA[Zulfa Rosharlianti]]>
<![CDATA[ Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.62951/prosemnasieda.v3i2.269
<![CDATA[This study aims to analyze and obtain empirical evidence regarding the influence of audit report lag, managerial ownership, and independent commissioners on the integrity of financial statements in basic materials sector companies in Indonesia. The research sample consists of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research design and utilizes secondary data. Data collection was conducted using the purposive sampling method. The total population comprised 113 companies, with a final sample of 43 companies yielding 215 observations. Data processing was performed using e-views 12 with the panel data regression analysis method. The results of the F-statistic test indicate that audit report lag, managerial ownership, and independent commissioners simultaneously influence the integrity of financial statements. The t-test results show that audit report lag has a partial effect on financial statement integrity, whereas managerial ownership and independent commissioners do not have a partial effect on financial statement integrity.]]>
<![CDATA[Pengaruh Opini Audit dan Audit Delay terhadap Harga Saham dengan Ukuran Kantor Akuntan Publik sebagai Variabel Moderasi ]]>
<![CDATA[Putrima Silviana Pakpahan]]>;
<![CDATA[Zulfa Rosharlianti]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jka-widyakarya.v4i4.6906
<![CDATA[This study aims to determine the effect of audit opinion and audit Delay on stock prices, with public accounting firm size serving as a moderating variable. The study utilizes a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. Secondary data obtained from financial statements and annual reports were used. A purposive sampling technique was employed; out of 132 non-cyclical consumer sector companies, a sample of 83 companies was selected over a five-year period, resulting in 415 data observations. Panel data regression analysis using the fixed-effect model was conducted, with data processing performed using Eviews 12 software. The results indicate that audit opinion and audit Delay simultaneously influence stock prices. Individually, audit opinion affects stock prices, whereas audit Delay does not. The analysis involving the moderating variable demonstrates that the size of the public accounting firm moderates the impact of audit opinion and audit Delay on stock prices.]]>
