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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL BISNIS & AKUNTANSI UNSURYA EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Governance Abdimisi Jurnal Akuntansi Trisakti
Zulfa Rosharlianti
Universitas Pamulang
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Peran Spesialisasi Auditor dalam Memoderasi Financial Distress dan Komite Audit Terhadap Audit Report Lag Zulfa Rosharlianti; Euis Lidia Nur Hanifah
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.73-86

Abstract

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.
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) Suryami; Zulfa Rosharlianti
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

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
Pengaruh Profesionalisme, Kecerdasan Emosional, dan Kecerdasan Spiritual terhapap Audit Judgment Auditor Fahmi Aulia Hakim; Zulfa Rosharlianti
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 11 No. 2 (2026): Jurnal Bisnis dan Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v11i2.2115

Abstract

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.
Co-Authors Akmalludin Umami Anisa Anisa Aziza Pratiwi Dea Annisa Dila Angraini Euis Lidia Nur Hanifah Fahmi Aulia Hakim Novi Akhsani Nurbaeti Nurbaeti Rahmat Hidayat Suryami Tri Utami Widya Lestari Wiwit Irawati Wiwit Setyawati