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All Journal An-Nisbah: Jurnal Ekonomi Syariah AKRUAL: Jurnal Akuntansi Accounting and Management Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan Akuntansi dan Teknologi Informasi Jurnal Bisnis Mahasiswa Abimanyu: Journal of Community Engagement Utsaha: Journal of Entrepreneurship Jurnal Akuntansi AKUNESA Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Applied Business and Administration Journal (ABAJ) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA)
Aisyaturrahmi
Universitas Negeri Surabaya
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Audit Delays Before and During the Pandemic: Are Financial Distress and Profitability Important? Tarekar, Nella Juwita; Aisyaturrahmi, Aisyaturrahmi
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p31-43

Abstract

This study examines how financial distress and profitability impact audit delay in healthcare companies before and during a pandemic. While many firms face economic challenges and delayed financial reporting during pandemics, healthcare companies demonstrate timely reporting and positive economic growth. The objective of this quantitative research is to assess these variables' influence on audit delays and determine differences in audit delay circumstances in healthcare firms before and during the pandemic. This research is a valuable reference for firms managing operations to prevent audit delays and for investors considering healthcare companies as investments, especially during unforeseen events. Utilizing statistical analysis, including partial T-tests and paired sample T-tests with SPSS version 25, the study focused on 12 healthcare companies listed on the IDX (Indonesian Stock Exchange). Findings indicate that financial distress has no effect on audit delay, while profitability negatively influences audit delay in both periods. Furthermore, differences in audit delay exist between the pre-pandemic and pandemic conditions.
Corruption Risk Management: Power Distance, Organisational Culture and Corruption Maulidi, Ach; Soeherman, Bonnie; Aisyaturrahmi; Arastyo Andono, Fidelis
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p152-168

Abstract

Introduction/ Main Objective: The aim of this study is to examine the complex relationship between power distance, organisational culture, and corruption. Background Problems: The study of corruption, organisational culture, and power distance has been addressed by numerous scholars, yet these investigations often fail to account for the complexity and interplay of these factors within distinct organisational environments. Research Methods: We distributed questionnaires to public servants in Indonesian local governments and analysed the collected data using PLS-SEM. Findings: While earlier research has tended to isolate individual variables or oversimplify complex dynamics, our study demonstrates the complex interactions between power distance, organisational culture, and corruption. Interestingly, familial, gender, and marital factors show negligible direct effects on corruption, challenging assumptions that personal demographics may have predictive power over such systemic behaviors. However, the influence of organisational culture on corruption, demonstrated by a significant negative effect, presents a compelling finding. Conclusion: We provide new insights that have both theoretical and practical implications. Our findings call for a shift in how corruption is understood and addressed, moving away from simplistic models and towards a more holistic approach that considers the broader organisational and systemic factors at play.
STUDI PENGARUH KINERJA KEUANGAN TERHADAP TAX AVOIDANCE Ike Alvinurnita Tristanti; Aisyaturrahmi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.4406

Abstract

This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.
Co-Authors Adinda Suci Cahya Ningtyas Agista Dwi Praticha Nur Anjelia Bonnie Soeherman Cahyani, Nadhifa Risma Dewi Prastiwi Dian Anita Nuswantara Elisya Mufadilah Fidelis Arastyo Andono, Fidelis Haladi, Athira Yasmin Hanum Fatikha Rakhmawati Hariyati Ike Alvinurnita Tristanti Laya Alil Thohiroh Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Maulidi, Ach Miati Hana Pertiwi Nabila Izza Syakira Ningtyas, Adinda Suci Cahya Pujiono Pujiono Soetomo, Fernando Yorhans Syakira, Nabila Izza Tarekar, Nella Juwita Thohiroh, Laya Alil Wydianti, Lilyana