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All Journal Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Akuntansi Business Management Cerdika: Jurnal Ilmiah Indonesia Indonesian Journal of Innovation Multidisipliner Research
Uswatun Hasanah
Prodi S1 Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Langlang Buana
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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The Effect of Profitability and Audit Opinion on Audit Delay in Construction Sector Companies Listed on The Indonesia Stock Exchange Rifa Ranti Nuraini; Nur Zeina Maya Sari; Uswatun Hasanah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/qehwd744

Abstract

This study aims to examine the effect of profitability and audit opinion on audit delay in construction sector companies listed on the Indonesia Stock Exchange. Audit delay is measured by the number of days between the company’s fiscal year-end and the date of the independent auditor’s report. Profitability is measured using Return on Assets (ROA), while audit opinion is measured using a numerical code, where companies receiving an unqualified opinion are assigned a value of 1 and companies receiving opinions other than unqualified are assigned a value of 0. This study uses a quantitative approach with descriptive and verification methods. The data used are secondary data obtained from annual financial reports and independent auditor reports of construction sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The sampling technique used is purposive sampling, resulting in 83 observations. The data were analyzed using multiple linear regression with SPSS. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The F-test result shows that profitability and audit opinion have a significant effect on audit delay. The adjusted R Square value of 0.097 indicates that profitability and audit opinion explain 9.7% of the variation in audit delay, while the remaining 90.3% is explained by other factors outside the model. The descriptive results also show that profitability is relatively low, audit opinion is generally good, and the average audit delay is approximately 86 days.
The Influence Of Return On Assets And Growth Of Assets On Dividend Payout Ratio: A Study On Food & Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange For The Period 2022–2025 Azmi Fauziah; Uswatun Hasanah; Indri Utami
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.857

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Growth of Assets (GA) on Dividend Payout Ratio (DPR) in Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The study employed a quantitative approach using descriptive and verificative methods. The population consisted of 83 Food & Beverage sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 13 companies with a total of 52 observations. The data used were secondary data obtained from annual financial statements and analyzed using panel data regression with EViews 12 software. Based on the Chow Test and Hausman Test results, the most appropriate estimation model was the Fixed Effect Model (FEM). Classical assumption tests included heteroscedasticity and multicollinearity tests. The results indicate that Return on Assets partially has a negative and significant effect on Dividend Payout Ratio with a probability value of 0.0103 < 0.05. This finding suggests that higher profitability tends to reduce dividend distribution because companies prioritize retained earnings for internal financing purposes. Meanwhile, Growth of Assets has no significant effect on Dividend Payout Ratio with a probability value of 0.0866 > 0.05. Simultaneously, ROA and GA variables are able to explain 87.41% of the variation in DPR, while the remaining percentage is influenced by other variables outside the research model.
The Role of Management Accounting Information Systems in Mediating Organizational Culture on Managerial Performance in Company X Notary of Bandung City Johannes Triestanto; Gun Gunawan Rachman; Uswatun Hasanah
Cerdika: Jurnal Ilmiah Indonesia Vol. 6 No. 7 (2026): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v6i7.3753

Abstract

Managerial performance refers to the level of success achieved by managers or individuals within an organization in performing managerial functions, responsibilities, and tasks through planning, organizing, controlling, supervising, and decision-making activities to achieve organizational goals effectively and efficiently. This study aims to examine the effect of organizational culture on managerial performance with a management accounting information system as an intervening variable. The research employed a quantitative method with a descriptive and verification approach. The data sources consisted of primary and secondary data. Data were collected through interviews, questionnaires, and observations involving a population of selected respondents comprising accounting and finance staff from several notary offices of Company X in Bandung City, totaling 90 individuals. The sampling technique used was non-probability sampling with a saturated or census sampling approach. The analytical tools applied in this study included SPSS 25 for descriptive analysis and SmartPLS 3 for verification analysis. The measurement model (outer model) was evaluated through convergent validity, discriminant validity, Average Variance Extracted (AVE), composite reliability, and Cronbach’s alpha. The structural model (inner model) was assessed using the coefficient of determination (R²), f-square, and predictive relevance (Q²). The results of this study indicate that organizational culture influences management accounting information systems, management accounting information systems influence managerial performance, and organizational culture influences managerial performance, with management accounting information systems serving as an intervening variable.
Co-Authors Ari Bramasto Ayke Nuraliati Azmi Fauziah Dwioctavia Ningrum Gun Gunawan Rachman Indri Alya Rahayu Indri Utami Indri Utami Johannes Triestanto Maya Sari, Nur Zeina Neneng Nur Azizah Puti Harissa Pratidina Rendi Pauji Mustopa Rifa Ranti Nuraini Rizky Ferrari Oktavian Sherly Rinjani Siska Riani Siregar Sri Dewi Anggadini Sultan Hidayattulloh Trisna Sutrisna