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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Management and Bussines (JOMB) Behavioral Accounting Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Muslimin Muslimin
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin Muslimin; Fajar Syaiful Akbar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.96 KB) | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
Tunjangan Kinerja Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sidoarjo Nia Rifatul Izza; Muslimin Muslimin
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.6027

Abstract

This research aims to evaluate and test the impact of performance allowances, work motivation and work discipline on employee performance at the Regional Financial and Asset Management Agency of Sidoarjo Regency. The research method used is quantitative by collecting primary data through quantitative surveys. The research results show that performance allowances, work discipline and work motivation together influence employee performance by 52.5%, while the remaining 47.5% is influenced by other factors outside the variables studied. The F test also shows that the independent variables, namely performance allowances, work discipline, and work motivation, significantly influence employee performance together. This indicates that changes in performance allowances, work discipline, and work motivation will have an impact on changes in employee performance. These findings confirm that performance benefits, work discipline, and work motivation have a significant influence on employee performance. The conclusion is that increasing performance allowances, monitoring and improving work discipline, as well as increasing work motivation can improve employee performance at the Regional Financial and Asset Management Agency of Sidoarjo Regency. Keywords: Discipline, Performance, Benefits
Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris dari Perusahaan Barang Konsumen Primer yang Tercatat di BEI Tahun 2020-2023 Siti Alisia Asri Suprapto; Muslimin Muslimin
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.6420

Abstract

This study analyzes the effect of liquidity, profitability, and firm size on firm value in consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The research aims to identify internal financial factors influencing firm value in essential goods industries. Secondary data from financial reports and the official IDX website was analyzed using a quantitative methodology. Purposive sampling was used to choose 25 of the 130 enterprises that made up the population.  Price to book value, current ratio, return on assets, and firm size were used to determine the firm's value.  Panel data regression was utilized to evaluate the data.  According to the findings, firm size has no discernible impact on firm value, profitability has a considerable positive impact, and liquidity has a big negative impact.  According to these results, a firm's worth is significantly shaped by its financial performance, particularly by its ability to manage liquidity and generate profits.  This study is unique since it focuses on the consumer non-cyclicals sector and uses current post-pandemic panel data. In conclusion, rofitability is a key driver of firm value, while excessive liquidity may reduce investor confidence.
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Audit Delay Amir Mahmud; Muslimin Muslimin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3434

Abstract

This study aims to examine the effect of profitability, solvency, liquidity, and firm size on audit delay in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Audit delay refers to the period between the company’s fiscal year-end and the issuance date of the independent auditor’s report. This research employed a quantitative approach using panel data regression analysis. The sample was selected using purposive sampling, resulting in 75 companies with a total of 225 observations. Profitability was measured using Return on Assets (ROA), solvency using Debt to Equity Ratio (DER), liquidity using Current Ratio (CR), and firm size using the natural logarithm of total assets. Based on the model selection tests, the Fixed Effect Model (FEM) was determined as the most appropriate model. The results indicate that profitability has no significant effect on audit delay. Solvency and liquidity have a positive and significant effect on audit delay, while firm size has a negative and significant effect on audit delay. These findings suggest that higher debt levels and greater complexity of current assets may extend the audit process, whereas larger companies tend to have better internal control systems that enable faster audit completion. This study is expected to contribute to the development of audit delay literature and provide consideration for companies and auditors in improving the timeliness of financial reporting
Co-Authors Amir Mahmud Fajar Syaiful Akbar Nia Rifatul Izza Saiful Anwar Siti Alisia Asri Suprapto Sri Trisnaningsih