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Audit Delay : Influencing Factors (Case Study Of Large Trading Companies On The Indonesia Stock Exchange For The Period 2017 – 2021) Astuti, Astuti; Dewi Nainggolan, Christine; Dermawan Sembiring, Lenny
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.700

Abstract

presenting relevant information. Obstacles in the accuracy of the submission of financial statements can certainly affect the market's response to the financial statements presented. This study aims to analyze the factors that affect audit delay, including company size, leverage and profitability. The implementation of the study was carried out on thirteen Large Trading Companies during the 2017-2021 period which totaled 65 data. The data analysis techniques used in this study are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that partially the company size has a significant effect on audit delay, leverage has a significant effect on audit delay, while profitability has no significant effect on audit delay.
ENHANCING MSME MARKETING PERFORMANCE IN NORTH SUMATERA PROVINCE THROUGH E-MARKETING AND INNOVATION Christine Loist; Loist Abdi Putra; Kevin Indajang; Lenny Dermawan Sembiring; Acai Sudirman
Jurnal Manajemen dan Bisnis Performa Vol. 23 No.1 (2026)
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v23i1.8456

Abstract

This research aims to analyze the influence of E-marketing, product innovation and market orientation on the marketing performance of MSMEs in Sumatra Province. The research method used was quantitative with a survey approach, where data was collected through questionnaires distributed to 170 MSME respondents from various business sectors. The research results show that E-marketing has a positive and significant effect on the marketing performance of MSMEs, because the use of digital media has been proven to be able to expand market reach. Product innovation also has a significant influence, where creativity in design, quality and product development drives increased competitiveness. In addition, market orientation has a positive effect on marketing performance, because the ability of MSMEs to understand consumer needs and anticipate competitors' movements can increase the effectiveness of marketing strategies. The implications of this research emphasize the importance of increasing digital capacity, encouraging sustainable product innovation, and strengthening market orientation for MSME players. Thus, support from the government and related institutions is urgently needed, especially in terms of digital marketing training, facilitation of market research, and access to technology to strengthen the competitiveness of MSMEs in the era of global competition.
UNDERSTANDING ONLINE PURCHASE INTENTION IN E-COMMERCE: THE MEDIATING ROLE OF CUSTOMER ENGAGEMENT BETWEEN OMNICHANNEL INTEGRATION AND INFLUENCER CREDIBILITY Deandra Vidyanata; Ni Putu Dyah Krismawintari; Rifka Utami Arofah; Lenny Dermawan Sembiring
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 14 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v14i1.893

Abstract

The rapid development of e-commerce and omnichannel strategies have changed digital consumer behavior significantly, but studies regarding the integration of digital channels and influencer credibility in shaping online purchase intentions still show conceptual inconsistencies, especially regarding the psychological mechanisms that bridge this relationship. This research aims to analyze the influence of omnichannel integration and influencer credibility on online purchase intention by placing customer engagement as a mediating variable. The research uses a quantitative approach through an online survey of 250 e-commerce users in Indonesia who were selected using a purposive sampling technique. Data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test direct and indirect relationships between variables. The research results show that omnichannel integration and influencer credibility have a positive and significant effect on customer engagement, which in turn increases online purchase intention substantially. Apart from that, customer engagement is proven to partially mediate the relationship between omnichannel integration and influencer credibility on online purchase intention. These findings strengthen the engagement-based consumer behavior perspective by integrating technological dimensions and social influence in the context of modern e-commerce. Practically, this research provides strategic implications for e-commerce players to optimize cross-channel integration and utilize credible influencers to increase customer engagement.