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All Journal Jurnal Siasat Bisnis Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Innovation in Business and Economics Bulletin of Counseling and Psychotherapy Pelita Masyarakat Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Britain International of Humanities and Social Sciences (BIoHS) Journal Economics, Business and Management Science Journal EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Annals of Human Resource Management Research Jurnal Akuntansi Trisakti Investama : Jurnal Ekonomi dan Bisnis Indonesian Research Journal on Education Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Prosiding Seminar Nasional Unimus Jurnal Ekonomi, Akuntansi dan Perpajakan
Warsani Purnama Sari
Universitas Medan Area
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Unlocking the potential of integrated reporting in driving firm value Minda Muliana Br Sebayang; Azhar Maksum; Warsani Purnama Sari
Journal of Innovation in Business and Economics Vol. 9 No. 01 (2025): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v9i01.38183

Abstract

This study analyzes the effect of corporate governance and accounting information quality on firm value, with integrated reporting quality as a mediating variable. The research was conducted using a quantitative approach with the WarpPLS statistical tool. The sample comprises 75 companies listed on the Indonesia and Malaysia stock exchanges. The results show that there is a difference in the effect of integrated reporting quality on firm value in Indonesia and Malaysia, with the integrated reporting implementation variable acting as a moderating factor. Good corporate governance is proven to influence the quality of integrated reporting. Additionally, accounting information quality positively and significantly affects firm value. It also positively and significantly affects the quality of integrated reporting. Furthermore, integrated reporting quality is shown to impact firm value. Good corporate governance affects firm value through integrated reporting quality. However, good corporate governance does not directly influence firm value, and accounting information quality does not significantly affect firm value through integrated reporting quality.
Participatory Training on MSMEs Warsani Purnama Sari; Ahmad Prayudi; Dhian Rosalina; Nina Siti Salmaniah Siregar
Journal of Innovation in Business and Economics Vol. 9 No. 02 B (2025): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v9i01.40009

Abstract

This study examines the effect of participatory training and human resource (HR) competence on the performance of micro, small, and medium enterprises (MSMEs) operating in the Tangkahan ecotourism area, North Sumatra. Using survey data from 88 respondents across three tourist villages, this research employs multiple linear regression with a moderation approach to analyze the direct and moderating effects of training participation—measured by training planning participation, training relevance, and follow-up support—on the relationship between HR competence and MSME performance. The results show that HR competence has a positive and significant effect on MSME performance, confirming the importance of skills, adaptability, and experience in achieving business success. Conversely, training planning participation and training relevance show significant negative effects, indicating that inadequate involvement of MSMEs in designing training and a mismatch between training content and real business needs can hamper performance. Follow-up support was found to have no significant effect. Furthermore, the moderation analysis reveals that the dimensions of training participation do not significantly moderate the relationship between HR competence and MSME performance. These findings suggest that HR competence plays a more fundamental and independent role than participatory aspects of training, and highlight the need for training programs to be more contextually relevant, participatory, and aligned with the real needs of MSME actors to effectively improve business outcomes.
Audit Delay pada IDX-30: Peran Ukuran KAP, Ukuran Perusahaan, dan Umur Perusahaan Sovi Mahalaxmi Dewi; Warsani Purnama Sari; Yusnaini Yusnaini; Wardhani Indah Sari; Ahmad Prayudi
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 4 (2026): Journal of Education, Humaniora and Social Sciences (JEHSS), Mei 2026
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i4.3065

Abstract

This study aims to investigate the impact of public accounting firm size, company size, and company age on audit delays in IDX-30 companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative research design with an associative approach. The type of data used is quantitative data in the form of audited annual financial reports from 2021 to 2024. The population in this study consists of 30 companies classified as IDX-30. The research sample uses Purposive sampling by applying the criteria that the company must be consistently listed on the IDX-30 from 2021 to 2024. The sample consists of 17 companies with an observation period of four years, resulting in a total of 68 samples analysed. The data source is secondary data. The data collection technique is documentation. The independent variables in this study include the size of the public accounting firm (X1), company size (X2), and company age (X3), while the dependent variable is audit delay. The analysis method used was logistic regression. The results show that, partially, company size has a positive and significant effect on audit delay. The size of the public accounting firm and the age of the company do not affect audit delay. Simultaneously, the size of the public accounting firm, company size, and company age show a significant effect on audit delay in IDX-30 companies listed on the IDX during the research period
Co-Authors Aditya Amanda Pane Ahmad Prayudi Ahmad Prayudi Alfifto Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Ali Usman Siregar Az-zahri, Imam Syahroji Azhar Maksum Benny Jh Pardede Bizlanie, Tizka Desy Astrid Anindya Devi Ayu Putri Sirait Dhian Rosalina Dhian Rosalina, Dhian Dinda Fadillah Eky Ermal Muttaqin Fajar Mulia Fariski, Aditya Fauziah Rahman Fuqara, Fantashir Awwal Henny Pratiwi Henny Pratiwi, Henny Isnaniah Laili Isnaniah Laili Khatmi Safitri Isnaniah LKS Isrul Pati Sianturi Laili KS, Isnaniah Laili, Isnainiah Linda Lores Meutia Larasati Minda Muliana Br Sebayang Muhammad Febri Adiaksal Muhammad Reza Aulia Muhammad Yamin Siregar Nababan, Nindy Arine Nadra Ideyani Vita Nina Siti Salmaniah Siregar Pandapotan Ritonga Parlindungan, Herison Putri Khairani Ramadani, Mawaddah Ramayu Vanviora Rambe, Yunita Safitri Rana Fathinah Ananda Retnawati Siregar Sahara, Israna Samosir, Hotris Sari Bulan Tambunan Sari, Wardhani Indah Saribulan Tambunan Sitanggang, Kristin Ayu Putri Sitanggang, Velya Sovi Mahalaxmi Dewi Sri Devi Sucitra Dewi Sukani, M.Aziiz Sukry, Mlahmuddin Syauqi, Teuku Muhammad Tarigan, Naufal Detra Utoyo Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Utami, Tasya Utari, Eva Tri Wardhani Indah Sari Wardhani Indah Sari Yuhendra, Alfis Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnini, Yusnini