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All Journal Journal of Auditing, Finance, and Forensic Accounting Fokus Ekonomi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Penelitian Ekonomi Akuntansi (JENSI) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Abdi Masyarakat Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JCOMENT (Journal of Community Empowerment) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Pengabdian dan Inovasi Waisya : Jurnal Ekonomi Hindu Innovative: Journal Of Social Science Research Kajian Akuntansi Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Kepada Masyarakat Indonesia
Defel Septian
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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THE ROLE OF GENDER IN AUDIT COMITTEES ON AUDIT DELAY IN INDONESIAN FINANCIAL SECTOR COMPANIES Khairunnisa; Septian, Defel; Rara Azzahra, Baiq Shelia; Febrianti, Vina
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8815

Abstract

Abstract . Social and cultural constructions related to gender influence perceptions regarding the roles and behavior of men and women in society, especially in carrying out their functions as members of the audit committee, because these constructions shape perceptions, expectations, and dynamics of interaction in decision-making and supervision which ultimately impact the effectiveness of the audit committee and the slowness of audit completion times. The audit committee plays a role in assisting the board of commissioners in carrying out its supervisory function through reviewing and supervising financial reports, thus influencing audit effectiveness; this effectiveness is determined not only by the formal mechanisms of the audit committee, but also by the gender composition of the audit committee, which shapes the decision-making process and the quality of supervision. This study examines the effect of the proportion of women on audit committees on audit delays in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis used 102 samples from a total population of 107 companies. Based on the social construction of gender theory, this study hypothesizes that female characteristics, such as greater prudence and compliance, can improve supervisory effectiveness and expedite audit completion. This study employed simple linear regression analysis using secondary data from annual reports of financial sector companies. The study results show that the proportion of women on audit committees has no impact on audit delays. This suggests that the presence of women on audit committees has not significantly contributed to timely audit completion and may currently serve only as a formality within the corporate governance structure. Nonetheless, these findings enrich the governance literature by confirming that gender influences are contextual, often dependent on organizational culture and assigned substantive roles. Practical implications emphasize the need to empower women in strategic positions to ensure their participation is meaningful and impacts the effectiveness of audits and financial reporting.
Antara Gelar dan Keputusan: Analisis Pengaruh Konsentrasi Pendidikan Eksekutif terhadap Keputusan Investasi dan Pendanaan Operasional Perusahaan LQ45 Ardiansyah, Lalu Yayan; Septian, Defel; Windasari, Windasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.13537

Abstract

Penelitian ini bertujuan menganalisis pengaruh konsentrasi pendidikan eksekutif terhadap keputusan investasi dan prioritas pendanaan perusahaan-perusahaan dalam indeks LQ45 periode 2022–2024. Kajian ini penting karena karakteristik kognitif manajemen puncak terbukti mempengaruhi arah strategi perusahaan, sementara peran pendidikan sebagai faktor struktural masih jarang diteliti. Penelitian menggunakan pendekatan campuran dengan dominasi kuantitatif. Data kuantitatif berupa belanja modal (CAPEX), struktur pendanaan, ukuran perusahaan, profitabilitas, serta profil pendidikan eksekutif yang dikumpulkan dari laporan tahunan. Analisis dilakukan menggunakan regresi panel data, sedangkan temuan kualitatif diperoleh melalui telaah dokumen strategis dan interpretasi naratif terhadap pola kebijakan perusahaan. Hasil penelitian menunjukkan bahwa konsentrasi pendidikan eksekutif berpengaruh signifikan terhadap keputusan investasi. Perusahaan dengan dominasi eksekutif berlatar pendidikan teknik, manajemen, atau ekonomi menunjukkan tingkat CAPEX yang lebih tinggi terhadap aset dan pendapatan. Sebaliknya, konsentrasi pendidikan berfokus pada keuangan cenderung berhubungan negatif dengan penggunaan pendanaan utang jangka panjang, sehingga perusahaan lebih mengandalkan pendanaan internal. Analisis sektoral juga menemukan perbedaan yang jelas: sektor telekomunikasi dan energi memiliki CAPEX besar dengan dominasi eksekutif teknik, sedangkan sektor barang konsumsi dan perbankan memperlihatkan strategi pembiayaan yang lebih konservatif. Secara keseluruhan, penelitian ini menegaskan bahwa latar pendidikan eksekutif membentuk orientasi risiko dan preferensi pendanaan, serta berkontribusi pada pengembangan literatur Upper Echelons melalui penggunaan indeks konsentrasi pendidikan sebagai indikator strategis.
Implementasi Financial Parenting dengan Metode Smart untuk Anak Usia Dini Ni Ketut Sriwinarti; Khairunnisa Khairunnisa; Defel Septian; R. Ayu Ida Aryani
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 1 (2025): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i1.6102

Abstract

This consumptive behavior makes teenagers always want to consume good excessively and unreasonably. “Bina Sekolah” is a community service activity that is routinely carried out every semester under the auspices of the Accounting Study Program Bumigora University. This program aims to introduce the meaning of money and save money by saving so that it can be used for more productive purpose the children are invited to learn to manage personal money, have financial planning, appreciate money, learn discipline and make pride. The student are introduced to saving with the SMART method which stand for Specific, Measurable, Achievable, Relevant, and Time-bound. So that it becomes a challenge for them and makes saving activities interesting. This community service activity was carried out at SDN 1 Sedau, where participants in this activity involved approximately 30 students. The method of implementing this socialization is divided into several stages, namely coordination, media preparation, material socialization, discussion and games and giving souvernirs. The socialization material provided is in the form of the history of saving, why save, what banks are in Indonesia, and finally making a saving target. The material is packaged with interactive videos so that children can be enthusiastic in following all activities. This activity went well and lively because it was accompanied by students who guided the activities while playing games. The knowledge gained in this service is expected to provide ongoing motivation to children to continue saving and so that the agreed targets can be achieved
Co-Authors Abda Abda Alfian Sayuti alfian, alfian sayuti Arie Cahyani Astawan, Wanda Januar Baiq Dinda Puspita Ayu Candra, Wahyu Lestari Dewa Ayu Oki Astarini Farha Febrianti, Vina Gozin Najah Rusyada Ika Putri Fitri Ajiani Ikang Murapi Ikang Murapi Johan Ardiansyah Juliana Palit Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa khairunnisa Komala, Rina Lalu Yayan Ardiansyah Lanang Sakti Lestari, Ayu Ambang Melati Rosa Nensi Melati Rosanensi Muhammad Haris Nasri Muliani Muliani Muliani Muliani, Muliani Nabila, Fitri Ni Ketut Sriwinarti Ni Putu Diana PD Ni Putu Diana Purnami Dewi Ni Putu Diana Purnami Dewi Nukman Nurhayati Nurhayati Paradisa Sukma R. Ayu Ida Aryani Raden Ayu Ida Aryani Rahman Prasetyo Rahmiati, Baiq Fitria Rani, Dewi Rara Azzahra, Baiq Shelia Rina Komala Rivan Gunawan Rizky Raharjo Satria Dwiyana, Fernando Yogha Sintiani, Putu Della Siti Zohrah Indah Mahartati Sukanty, Ni Made Wiasty Wani, Yeti Mariska Widia Febriana Widia Febriana Widia Febrianti Windasari Windasari, Windasari Wira Hendri Yunita, Lina