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All Journal Primanomics : Jurnal Ekonomi & Bisnis eCo-Buss eCo-Fin Global Accounting : Jurnal Akuntansi Innovative: Journal Of Social Science Research
Etty Herijawati
Universitas Buddhi Dharma
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Journal : eCo-Fin

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Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit, dan Professional Fee, Terhadap Audit Delay pada Perusahaan Sektor Consumer Non-Cyclicals Reynaldi; Etty Herijawati
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1233

Abstract

Laporan keuangan yang telah diaudit oleh auditor independen wajib dilaporkan dan publikasi secara umum sebelum 90 hari setelah tanggal annual report (laporan keuangan), dan keberhasilan suatu manajemen dapat diukur dengan tepatnya waktu penyampaian laporan keuangannya, karena hasil tersebut dapat menjadi pertimbangan untuk investor dalam melakukan investasi. Hal tersebut menjadikan audit delay perlu diperhatikan lebih lanjut dan teliti atas dampak apa saja yang menyebabkan terlambatnya dalam penyampaian laporan keuangan. Penelitian ini bertujuan untuk mengetahui dampak profitabilitas, ukuran perusahaan, komite audit dan professional fee terhadap audit delay pada sektor perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2020-2022, penelitian ini adalah jenis penelitian kuantitatif dengan menggunakan data sekunder. Teknik dalam menganalis data menggunakan teknik analisis regresi linear berganda dengan program analisis SPSS versi 29. Dengan menggunakan populasi 123 perusahaan yang dieliminasi dengan metode purposive sampling menjadi sampel 69 perusahaan yang digunakan untuk penelitian dan digunakan selama tiga tahun sehingga total menjadi 207 sampel yang digunakan untuk penelitian. Hasil dari penelitian ini menunjukkan (1) profitabilitas berdampak negatif terhadap audit delay, (2) ukuran perusahaan berdampak negatif terhadap audit delay, (3) komite audit berdampak negatif terhadap audit delay, (4) professional fee berdampak negatif terhadap audit delay, dan (5) profitabilitas, ukuran perusahaan, komite audit, dan professional fee berdampak secara simultan terhadap audit delay.
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Free Cash Flow, Leverage, dan Profitabilitas terhadap Manajemen Laba pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Yunita Sukma Ayu Wandirah; Etty Herijawati
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2341

Abstract

Companies frequently use earnings management as a tactic to sway financial reports, so that it can have an impact on decision making by stakeholders. This phenomenon is of particular concern in the rapidly growing infrastructure sector in Indonesia. This study's objective is to gather empirical data about the impact of managerial ownership, company size, free cash flow, leverage, and profitability on earnings management. The research sample is infrastructure companies that went public on the Indonesia Stock Exchange between 2020 and 2023. 56 firm-year observations in all and 14 selected businesses were obtained through the application of the purposive sampling method. Descriptive statistics, multiple linear regression analysis, traditional assumption tests, and hypothesis testing are all included in SPSS version 25, which was used to analyse the data. The outputs of the study show that management ownership has a 0.739 significant value, company size 0.079, free cash flow 0.020, leverage 0.116, and profitability 0.003. These findings indicate that managerial ownership, company size, and leverage do not have a significant effect on earnings management, while free cash flow and profitability have a significant effect on earnings management.
The Role of Education in Enhancing Women’s Skills and Opportunities for Inclusive Sustainable Economic Development in Tangerang City Etty Herijawati; Rina Aprilyanti; Selfiyan Selfiyan; Lidya Lunardi
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3456

Abstract

Education plays a pivotal role in enhancing the quality of women’s human resources, which are crucial for driving inclusive economic development; however, many Indonesian women still face barriers in accessing education that aligns with labor market needs. This work focuses on exploring the effects of social support, education level, and education-labor market relevance on women’s human resource quality and empowerment in Tangerang City, providing insights for gender-responsive educational policies. Using a quantitative descriptive-explanatory design and the PLS-SEM approach, data were collected from 155 educated women working across formal and informal sectors. The results show that social support, education level, and educational relevance significantly influence both women’s empowerment and human resource quality, with empowerment serving as a strong mediating variable (R² = 0.864). By expanding women’s access to education and empowering interventions, and by ensuring assistance from familial, community, and governmental actors, the development of high-quality female human resources can be accelerated, leading to more resilient and sustainable economic outcomes within local regions.
Co-Authors Alviron Krisna Wijaya Cynthia Evelyn Chandi Daniel Brando Siahaan Dharma Dharma Dian Anggraeni Levan Clinton Lidya Lunardi Maya Maharani Khoirunnisa Hanafiah Reynaldi Rina Aprilyanti Rr. Dian Anggraeni Salikim Salikim Selfiyan Selfiyan Shima Oktabara Kusumawardani Stephanie Stephanie Stevanni Susanto Wibowo, Susanto Viska Fransisca Yunita Sukma Ayu Wandirah