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All Journal Akuntansiku Veteran Economics, Management & Accounting Review
Dewi Darmastuti
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Determination of audit delay: The role of board and auditor characteristics Marsa Riqqah; Dewi Darmastuti
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2058

Abstract

Despite regulations regarding late financial reporting, late submission of financial reports remains a problem in Indonesia, particularly in the cyclical consumer sector, which is sensitive to economic cycles and has a complex supply chain. Furthermore, conditions in this sector are exacerbated by the COVID-19 pandemic, deflation in 2022, and the global economic slowdown in 2023. Policies governing financial reporting deadlines and sanctions are not the primary factors influencing compliance with timely financial report submission. Other factors that may play a role are board characteristics and audit firm characteristics. This study aims to determine the effect of board size, board gender diversity, audit tenure, and audit reputation on audit delay using a population of cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Sampling was conducted using a purposive method, resulting in 105 cyclical consumer sector companies listed on the IDX, equivalent to 315 data sets. Using Multiple Linear Regression, the test results indicate that board size has a significant negative effect on audit delay. Meanwhile, board gender diversity, audit tenure, and audit reputation did not significantly influence audit delay. The insignificant board gender diversity is likely due to the very low proportion of women on boards, resulting in small data variations and difficult statistical detection of the effect. Auditor’s characteristics were insignificant, implying that client's internal preparedness appears to be the dominant determinant of audit delay. These findings suggest that companies and regulators should consider board structure and internal process efficiency to minimize audit delay.
THE EFFECT OF CLIENT BUSINESS COMPLEXITY, AUDIT COMMITTEE SIZE, AND AUDITOR SPECIALIZATION ON AUDIT REPORT LAG Rizky Maulana; Dewi Darmastuti
Veteran Economics, Management, & Accounting Review Vol 1 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i2.5722

Abstract

This research is a quantitative study that aims to examine the effect of client business complexity, auditor Speialization, and audit committee size on Audit Report Lag. This study uses audited financial report data for energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2020. By using a purposive sampling technique, 75 sample data were obtained from 37 companies in the energy sector. This study uses panel data regression analysis. The results of this study indicate that internal factors such as client business complexity, audit committee size and external factors, namely auditor Spesialization, have no effect on audit report lag. This shows that during the pandemic, the huge decline in profits was the most important problem and these companies were reluctant to convey this bad news. In addition, auditors also need more time to assess the company's going concern during the pandemic. Keywords: Audit Report Lag, Client Business Complexity, Auditor Spesialization,Audit Committee Size, Covid-19 pandemic
Peta Riset Determinan Minat Karier Mahasiswa Akuntansi di Indonesia Amrie Firmansyah; Andy Setiawan; Dewi Darmastuti
Veteran Economics, Management, & Accounting Review Vol 4 No 2 (2026)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v4i2.13884

Abstract

This study aims to map the development of the literature on career interest among undergraduate accounting students in Indonesia in pursuing careers as accountants. A scoping review approach was employed to identify the characteristics of existing studies, the professional focus of accounting careers, the methodological approaches adopted, and the main thematic patterns that have emerged in the literature. The literature search was conducted using Publish or Perish with Google Scholar as the primary database, covering articles published between 2016 and 2025. Of the 96 articles initially identified, a systematic screening process involving title and abstract review, followed by full-text assessment, was applied using predefined inclusion and exclusion criteria. As a result, 68 articles were deemed eligible and included in the final scoping review. The mapping results indicate that research on accounting students' career interests in Indonesia predominantly uses quantitative survey methods. Thematically, the literature associates students' career interests with six main groups of factors: economic and financial considerations; labour market conditions and career prospects; professional perceptions and professional recognition; work environment; social influences; and individual or psychological factors. This scoping review provides a comprehensive overview of the directions and trends in research on accounting students' career interest in Indonesia and highlights areas that remain underexplored and warrant further investigation in future studies. Keywords: Career Interest; Accounting Students; Accounting Profession; Indonesia   Abstrak Penelitian ini bertujuan untuk memetakan perkembangan literatur mengenai minat karier mahasiswa sarjana dan diploma Akuntansi untuk menjadi akuntan di Indonesia. Penelitian menggunakan pendekatan scoping review untuk mengidentifikasi karakteristik studi, fokus profesi akuntan, pendekatan metodologis, serta tema-tema utama yang berkembang dalam literatur. Penelusuran literatur dilakukan menggunakan perangkat lunak Publish or Perish dengan basis data Google Scholar terhadap artikel yang dipublikasikan dalam rentang waktu 2016-2025. Dari total 96 artikel yang teridentifikasi pada tahap awal, dilakukan proses seleksi melalui screening judul dan abstrak serta penilaian full-text berdasarkan kriteria inklusi dan eksklusi yang telah ditetapkan. Hasil seleksi menunjukkan bahwa sebanyak 68 artikel memenuhi kriteria dan digunakan sebagai dasar pemetaan dalam scoping review ini. Hasil pemetaan menunjukkan bahwa penelitian mengenai minat karier mahasiswa akuntansi di Indonesia didominasi oleh pendekatan kuantitatif berbasis survei. Secara tematik, literatur mengaitkan minat karier mahasiswa dengan enam kelompok faktor utama, yaitu faktor ekonomi dan finansial, pasar kerja dan prospek karier, persepsi profesi dan pengakuan profesional, lingkungan kerja, faktor sosial, serta faktor individual dan psikologis. Pemetaan ini memberikan gambaran komprehensif mengenai arah dan kecenderungan penelitian minat karier mahasiswa akuntansi di Indonesia, sekaligus mengidentifikasi area kajian yang masih relatif terbatas dan berpotensi dikembangkan pada penelitian selanjutnya.                                  Kata Kunci: Minat Karier; Mahasiswa Akuntansi; Profesi Akuntan; Indonesia
Co-Authors Amrie Firmansyah Andy Setiawan Marsa Riqqah Rizky Maulana