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All Journal Economic Journal of Emerging Markets Journal of Indonesian Economy and Business Akuntabel : Jurnal Ekonomi dan Keuangan The Indonesian Journal of Accounting Research juremi: jurnal riset ekonomi Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Baldric Siregar
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PROSOCIAL BEHAVIOR, SISTEM PENGENDALIAN INTERNAL, PARTISIPASI MASYARAKAT, KOMITMEN ORGANISASI, DAN KEPEMIMPINAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Anjar Surdiyani; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11137

Abstract

This research aims to test prosocial behavior, internal control system, community participation, organizational commitment, and leadership affect the accountability of village fund management. The population of this research is all village fund managers who are in 11 Village Governments in Panjatan District, Kulon Progo Regency, Special Region of Yogyakarta. The sampling method in this study used the saturated sampling method. The sample of this research is 88 respondents who are village officials involved in managing village funds as described in PERMENDAGRI No. 20 of 2018. The type of data in this study is quantitative data. The source of the data used in this research is primary data using the questionnaire method. The data analysis method used in this research are descriptive statistics, data quality test, and hypothesis testing. The results of this research indicate that prosocial behavior, internal control system, community participation, organizational commitment, and leadership have a significant effect on the accountability of village fund management.
PENGARUH LEVERAGE, KOMITE AUDIT, REPUTASI AUDITOR DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Alda Yuliana; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11141

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh leverage, keberadaan komite audit, reputasi auditor, dan opini audit terhadap keterlambatan audit (audit delay), dengan mempertimbangkan ukuran perusahaan sebagai variabel moderasi. Objek penelitian mencakup perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Sebanyak 55 perusahaan dipilih sebagai sampel melalui metode purposive sampling, menghasilkan 163 data observasi. Data yang digunakan berupa laporan keuangan tahunan. Teknik analisis yang diterapkan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa leverage, komite audit, dan reputasi auditor tidak memiliki pengaruh signifikan terhadap audit delay. Sementara itu, opini audit terbukti memiliki pengaruh negatif terhadap audit delay. Selain itu, ukuran perusahaan mampu memperkuat hubungan antara leverage dan reputasi auditor dengan audit delay, namun tidak memperkuat pengaruh komite audit dan opini audit terhadap audit delay.
Co-Authors Abdul Rahman Al.Patriot Putera Mahendra Alda Yuliana Amilerienza Ningo Anjar Surdiyani Beby Ayu Wardhani David Prasetya Devi Tri Nugraheni Devita Tiara Kusuma Dody Hapsoro Edigar Filipe Pereira Ernawan Septia Putri Ussholehah Fithratun Nuha Tsabita FRASTO BIYANTO G. Gunawan Gabriela Rosellini Wisnu Geraldin Irma Oktarina Safitri Lilis Susanti Miftahul Huda Apriyadi Miswanto Miswanto Muhammad Nabil Bouxit Mutiara Indah Lestari Mutriara Indah Lestari Niken Betari Muslimah Nopi Handayani Nurna Pratiwi Rosalina Deviyanti Rudy Badrudin Salsabila Az-Zahra Sempati May Al-Farrasi Shandhi Alamsyah Wahyu Tri Susilowati Wahyu Tri Susilowati