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All Journal PROSIDING SEMINAR NASIONAL KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) JURNAL MITRA SWARA GANESHA Jurnal Counsellia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Taman Cendekia : Jurnal Pendidikan Ke-SD-an Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Bening : Belajar Bimbingan Dan Konseling YUME : Journal of Management Jurnal Sastra dan Budaya Dinamika Journal Of Management Science (JMAS) ACITYA Journal of Teaching & Education INTERACTION: Jurnal Pendidikan Bahasa Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Spirit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) G-Couns: Jurnal Bimbingan dan Konseling Economics and Digital Business Review COUNSENESIA Indonesian Journal of Guidance and Counseling Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Computer, Electronic, and Telecommunication (COMPLETE) GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Abdi Psikonomi Journal of Mechanical Engineering, Science, and Innovation Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium JOEY : Journal of English Ibrahimy Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Metathesis: Journal of English Language, Literature, and Teaching El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam SUBSERVE: Community Service and Empowerment Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Conference Proceedings International Conference on Education Innovation and Social Science JER IJoEd: Indonesian Journal on Education Atestasi : Jurnal Ilmiah Akuntansi INTERACTION: Jurnal Pendidikan Bahasa JURNAL ILMIAH MITRA SWARA GANESHA: PENELITIAN PENDIDIKAN DAN PENGAJARAN
Eny Kusumawati
Universitas Tunas Pembangunan Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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SOLVABILITAS, INVESTMENT OPPORTUNITY SET, OPINI AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK, DAN KEPEMILIKAN MANAJERIAL TERHADAP AUDIT REPORT LAG Savitri, Dwi; Kusumawati, Eny
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/sfytwh79

Abstract

Audit report lag merupakan selisih waktu antara tanggal penyelesaian laporan keuangan dengan tanggal penyampaian laporan keuangan kepada publik. Lamanya waktu penyampaian laporan keuangan pada publik dapat memberikan dampak yang signifikan terhadap pengambilan keputusan oleh berbagai pihak. Penelitian ini bertujuan menganalisis pengaruh solvabilitas, investment opportunity set, opini audit, reputasi kantor akuntan publik, dan kepemilikan manajerial terhadap audit report lag pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2020–2024. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Sampel penelitian yang digunakan terdiri dari 20 perusahaan dengan lima tahun periode penelitian. Setelah dilakukan pengambilan sampel, terdapat data yang perlu di outlier sebanyak sepuluh data amatan, sehingga total data amatan yang menjadi sampel penelitian sebanyak 90. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil dari penelitian membuktikan bahwa solvabilitas, investment opportunity set, dan reputasi kantor akuntan publik tidak berpengaruh terhadap audit report lag. Opini audit dan kepemilikan manajerial berpengaruh secara signifikan terhadap audit report lag.
Pengaruh Profitability, Leverage, Liquidity, Dan Good Corporate Governance Terhadap Financial Distress Achyani, Marleny Nur; Kusumawati, Eny
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1999

Abstract

Financial distress is a condition of continuous financial decline in a company, caused by decision-making errors, management weaknesses, and lack of monitoring of inappropriate financial performance, which is a potential indicator of bankruptcy. This research aims to analyze the influence of profitability, leverage, liquidity, and good corporate governance on financial distress in non-financial companies on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique used in this research was purposive sampling. A total of 771 companies have met the criteria as observation units. The analytical method used is multiple linear regression analysis based on classical assumptions. The research results reveal that profitability and leverage affect financial distress, while liquidity, the independent board of commissioners, and the audit committee do not affect financial distress.
Pengaruh Kebijakan Dividen, Kepemilikan Manajerial, Penghindaran Pajak, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Ratnandari, Nindita Indah; Kusumawati, Eny
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2002

Abstract

The firm value measures the amount of a company's stock market price against its book value as an illustration of investors' perceptions of their confidence in the company for good performance prospects in the future. This study aims to analyze the effect of dividend policy, managerial ownership, tax avoidance, profitability, and leverage on firm value in non-financial companies on the Indonesia Stock Exchange for the period 2020 - 2022. The sampling technique used in this study was purposive sampling. This research sample consists of 165 companies that meet the criteria as a unit of analysis. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that dividend policy, managerial ownership, profitability, and leverage affect firm value. Meanwhile, tax avoidance does not affect firm value.
Co-Authors Abdul Aziz Achyani, Marleny Nur Adinda Ayu Lestari, Adinda Ayu Adityarini, Hepy Adityarini Affiyani Pramono Agata, Dias Agus Endro Suwarno Agusalim, Imam Dui Agustiana, Sabila Dwi Ahmad Mardalis, Ahmad Alfonsus Rama Wijaya Amalo, Elizabeth Anggraeni Andania, Ruqoyyah Amilia Andika, Alfiyyah Fitri Anggraeni, Iis Arista Anisa Olinda Hanum Anistya Dhifa Pratitasari Anshari, Rashif Yahya Arafah, Febriana Arnindya, Fanisa Diva Arrad Ghani Safitra Astuti, Anita Dewi Ayu Fitriawibowo, Winda Aziz, Adnan Abdul Budi Santosa , Nuruddin Priya Chasana, Okti Fairuzani Putri Damha, Maulidino Darojah, Zaqiatud Devita Ajeng Pandu Dewi, Gita Primadhany Mutiara Diana Dewi Wahyunigsih Diana Dewi Wahyuningsih Diana, Lohdy Dinar Mahdalena Leksana 1 Diparma, Shafira Hakim Dara Dono Suko Dwanita Widodo, Zandra Dwi Saputra, Dian Febri Eko Sugiyanto Elizabeth Anggraeni Amalo Endah Rahmawati Enisa Indriya Safitri Enisa Indriyya Safitri Erik Teguh Rakoso Erma Setiawati Eskasari Putri Fajar Agus P Fauzi Ramadhana, Novaldi Febrianto, Rokhmat Febriyanti, Amanda Fitriana, Dina Hanifah Irma Nur Aini Hidayati, Diyah Nur Idris, Achmad Yusuf Ifvananto, Faiz Imam Dui Agusalim Imam Setyo Nugroho Indah Lestari Indra Adji Sulistijono Irawan, Abhinawajawi Wijaya Muhammad Islami, Rona Izul Kamajaya, Bias Karlina Dwi Jayanti Kartika Sandra Kristiani, Lia Lielin Nidya Alvira Muhammad Faisal Arbain Muhammad Farhan Fadhlurrohman Muhammad Ihsan Budi Santoso Muhammad Zainul Yakin Nawang Ramandani Nevada, Feronica Shera Nida Hanifah Nidya Alvira, Lielin Nisa Nurharjanti, Nashirotun Norbertus Citra Irawan Novita Sari , Deviana Nurisma, Radina Anggun Nuruddin Priya Budi Santosa Permata Dewi , Indah Pertiwi, Lulu Kusuma Prasetyani, Meiliana Pratilastiarso, Joke Prayuda, Gading Adi Yoga Putri, Nurul Musbitah Pramuditya Putri, Widya Aprilya Radina Anggun Nurisma Rahiliya, Fernandaningky Dewi Ratnandari, Nindita Indah Refan Hidayat Agseftama Rika Yuni Ambarsari Rina Trisnawati Risnumawan, Anhar Rizki Widyanto Rizki, Aris Bahari Safitri, Dewi Nur Safitri, Enisa Indriya Saputro, Tegar Nur Sari, Shofia Ananta Savitri, Dwi Setyonugroho, Imam Setyowati, Wiwid Shinta Permata Sari Sulistyawati, Anggun Sumarsono, Irwan Susilaningtyas Budiana Kurniawati Syachputra, Reza Muhammad Tiara Sedek, Sefhvira Chilly Bella Totong Umar Usmani Haryanti Utomo, Eko Budi Wahyunigsih, Diana Dewi Wahyuningtyas, Adinda Putri Wati, Afifah Rachma Wiratama, Alfian Bagas Wulandari, Ayu Vivi Wulandari, Riska Tri Yuliana, Vita Aprilia Yuliantoro, Ika Putri Zandra Dwanita Widodo