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Audit Committee Characteristics, Profitability, and Audit Report Lag Devi Novitasari Putri Wibowo; Rahmawati Rahmawati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.807

Lag in the audit report is the delay in the completion of the independent auditor's report by the auditor who audits the client's financial statements. Financial statements need to be presented in a timely manner in order to be able to use them as a basis for decision making and to keep them current. This study examines the effect of the relationship between the characteristics of an audit committee and profitability on the delay of an audit report. The sample used is manufacturing companies listed on the Indonesian Stock Exchange in 2018-2020. Based on the purposive sampling criteria, hypotheses were tested on 302 companies using panel data regression analysis techniques. The results of the study indicate that there is a negative effect of audit committee gender and profitability on audit report lag.

Biological Asset Disclosure in Indonesia Aminah Aminah; Djoko Suhardjanto; Rahmawati Rahmawati; Jaka Winarna; Dea Oktaviana
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

The development of companies in the agricultural sector is supported by the availability of information, which is also a consideration for decision-making by company owners or company management. As a result, the company's annual report must include as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not fully disclosed their biological assets. The focus of the research is to observe how biological assets, company growth, auditor type, and public ownership influence biological assets disclosure. Plantation & crops companies listed on the Indonesia Stock Exchange (IDX) are the population for this study, with a total of 25 entities. 13 out of 25 companies became the research sample taken using a purposive sampling method. The research technique uses panel data regression in Eviews 10. The findings of this study are biological assets intensity and auditor type have a significant positive impact on biological assets disclosure. Company growth has an insignificant positive effect on the disclosure of biological assets, public ownership has an insignificant negative effect on the disclosure of biological assets.

LOCAL INNOVATION SYSTEM IN WONOGIRI DISTRICT TO EMPOWER THE COMMUNITY THROUGH REGIONAL EXCELLENCE IN ASEAN ECONOMICS ERA Rahmawati Rahmawati; Sri Murni; Siti Supeni
Jurnal Abdimas Vol 22, No 1 (2018): June 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v22i1.4135

The acceleration of implementation, difusion, and innovation learning in all segments along with innovation outcomes in all segments will only take place when development planning that is integrated with local potency and excellence, which has competitiveness, and the availability of a comprehensive and accurate innovation data is exist. Sectoral paradigm along witha spatial and temporal development has to be revisited because the nature of development is human and environment as a whole (Santosa et al., 2012). The general purpose of this study is to formulate a model of local innovation system-sistem inovasi daerah (SIDa) of Wonogiri government. The approach to local development is done in systemic and systematic manner. Through this approach, all of the subjects, institutions, networks, partnerships, actions, production processes, and policies that affect the direction of development, velocity and difussion of innovation, and learning processed are considered in order to achieve the development of Wonogiri district. After the data collection, workshop, and Focus Group Discussion (FGD) is performed, then the draft of SIDa is ratified by the Regulation of Wonogiri Regent. The next steps are socialization and public examination.

Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.

Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.

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