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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi AJAD : Jurnal Pengabdian kepada Masyarakat Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Pengabdian Teratai JIPITI: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian dan Inovasi Masyarakat
Kampono Imam Yulianto
Institut Bisnis dan Informatika (IBI) Kosgoro 1957
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Investigation of Factors Influencing Audit Delay on Manufacturing Companies Listed on Indonesia Stock Exchange Kampono Imam Yulianto; Cristino Gusmao; Zara Tania
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2068

Abstract

This study examines the factors influencing audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Prior studies have reported inconsistent findings on the determinants of audit delay, particularly in emerging markets, highlighting a gap that this study seeks to address. The independent variables are company size, solvency, and Profitability, while audit delay is the dependent variable. This research employs secondary data derived from audited financial statements and annual reports. The sample consists of 140 firm-year observations selected using purposive sampling based on the following criteria: (1) companies consistently listed on the IDX during 2021–2024, (2) financial statements presented in Indonesian Rupiah with a fiscal year ending on December 31, and (3) availability of complete data for all variables. Multiple regression analysis is used to test the hypotheses. The results indicate that solvency and Profitability have a significant effect on audit delay (p < 0.05), whereas company size does not. These findings suggest that financial risk and firm performance play a more critical role in determining audit timeliness than organizational scale. The study provides practical implications for regulators and companies in improving the timeliness of financial reporting, particularly by paying closer attention to financial structure and performance factors that may contribute to audit delays.
Sosialisasi Penguatan Literasi Digital bagi Pelajar untuk Menangkal Hoaks dan Provokasi di Media Sosial Kampono Imam Yulianto; Mayang Riyantie
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): DECEMBER 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.629

Abstract

The community service program was aimed at improving digital literacy for high school and vocational students in Jakarta so that they would not easily be provoked by various issues circulating on social media considering that recently many students participated in demonstrations which turned anarchic due to calls from unverified accounts online. The team used the method of interactive online socialization with material presentations, discussions, and quizzes to maximize student participation in the learning process. Evaluations carried out on this program showed very significant increases in student knowledge levels, especially regarding their ability to identify hoax news, recognize provocative narratives, and understand the social risks that can arise from misusing digital media. Changes in attitudes were also seen more critically and wisely among students when disseminating information as well as being careful even fostering new awareness about acting as an agent of digital literacy within their environment through re-disseminating acquired knowledge plus creating positive content on social media. Although implemented online, it was effective, inclusive, and relevant to the needs of students in this digital era opening up opportunities for the sustainability of similar implemented programs supporting a healthy productive ecosystem digitally among students.
Investigation of Factors Influencing Audit Delay on Manufacturing Companies Listed on Indonesia Stock Exchange Kampono Imam Yulianto; Cristino Gusmao; Zara Tania
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2068

Abstract

This study examines the factors influencing audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Prior studies have reported inconsistent findings on the determinants of audit delay, particularly in emerging markets, highlighting a gap that this study seeks to address. The independent variables are company size, solvency, and Profitability, while audit delay is the dependent variable. This research employs secondary data derived from audited financial statements and annual reports. The sample consists of 140 firm-year observations selected using purposive sampling based on the following criteria: (1) companies consistently listed on the IDX during 2021–2024, (2) financial statements presented in Indonesian Rupiah with a fiscal year ending on December 31, and (3) availability of complete data for all variables. Multiple regression analysis is used to test the hypotheses. The results indicate that solvency and Profitability have a significant effect on audit delay (p < 0.05), whereas company size does not. These findings suggest that financial risk and firm performance play a more critical role in determining audit timeliness than organizational scale. The study provides practical implications for regulators and companies in improving the timeliness of financial reporting, particularly by paying closer attention to financial structure and performance factors that may contribute to audit delays.
Co-Authors Afvita Massanti Wijaya Andi Primafira Bumandava Eka Andri Faisal Asifa Fikriyah Cristino Gusmao Devvy Noveliza Dias Adi Dharma Dipa Teruna Awaloedin Indra Setiawan Irzan Soepriyadi Ismi Sari Oktafiani Ken Larasati Mayang Riyantie, Mayang Mayasari Mayasari Meike Negawati Kesek Muhamad Badrudin Mutiara Ayuningtyas Nurnaningsih, Rita Oktaviyanti Oktaviyanti Puspa Rini Puspa Rini Puspa Rini Sapiri, Muhtar Sylvia Kartika Dhamayanti Wulandari Wulandari Yuyun Yuyun Zara Tania Zara Tania Rahmadi