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All Journal JAAF (Journal of Applied Accounting and Finance) International Journal of Health, Economics, and Social Sciences (IJHESS)
Rizki Wahyudi
Universitas Pamulang
Economics, Econometrics & Finance Public Health Social Sciences

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Financial distress, audit committee, profit and loss, audit delay: An empirical study Putri Nurmala; Rizki Wahyudi
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3797

Abstract

The purpose of this study is to determine whether or not audit delay is caused by financial stress, the audit committee, or the profit and loss of the company. This study also considered a number of independent criteria, such as the severity of the financial situation, participation in the audit committee, and profit and loss. In addition to this, it incorporates the dependent variable known as audit delay. In this work, quantitative descriptive research is used. Secondary data are collected for the purpose of this investigation, and the documentation process serves as the approach for gathering data. This research focused on forty different property and real estate firms that were traded on the Indonesia Stock Exchange between the years 2016 and 2020. According to the conclusions of the research, businesses that experience a rise in profits will have a shorter audit delay, whereas businesses that experience a rise in losses will have a longer audit delay. In the meantime, financial trouble and having an audit committee don't have much to do with audit delay. 
Private Deeds In Civil Evidence Practice: Analysis Of Formal And Material Validity Diana Pujiningsih; Rizki Wahyudi; Yulia Rachmawati; Johannes Triestanto; Rafiqi
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.10012

Abstract

Private deeds constitute one of the written evidentiary instruments frequently utilized in Indonesian civil litigation, particularly in disputes arising from contractual relationships and private legal engagements. This study aims to examine the legal standing of private deeds within the civil evidentiary system by emphasizing both formal validity and substantive validity, as well as their implications in judicial proof. The analysis focuses on the normative regulation of private deeds under the Indonesian Civil Code, doctrines of civil evidence law, and scholarly perspectives developed in national legal journals. This research employs a normative juridical method using statutory and conceptual approaches. Data were collected through library research, encompassing legislation, legal textbooks, and relevant academic journal articles addressing private deeds and their evidentiary force. The data were analyzed qualitatively to assess the coherence between positive legal norms and their application in judicial practice. The findings indicate that private deeds possess a relative evidentiary value, which depends on the fulfillment of formal requirements, namely written form and the signatures of the parties, as well as substantive requirements relating to the authenticity and legality of the content. When both the signature and the substance of the deed are acknowledged by the interested parties, a private deed may function as strong evidence before the court. Conversely, when denial or dispute arises, such a deed requires corroboration by other forms of evidence to strengthen its probative value. Accordingly, formal and substantive validity play a decisive role in determining the effectiveness of private deeds in civil evidentiary proceedings.
Civil Lawsuits Against Business Entities in Judicial Practice Natasya Yunita Sugiastuti; Rafiqi; Andria Marchelia; Markus Suryoutomo; Rizki Wahyudi
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.10114

Abstract

Unlawful acts constitute one of the fundamental bases for civil litigation within the Indonesian civil law system, particularly when the defendant is a business entity. In judicial practice, business entities as legal persons are frequently involved in commercial activities that may result in losses to other parties, including consumers, business partners, and the broader public. Consequently, claims based on unlawful acts serve as an essential legal mechanism to seek accountability for conduct that violates legal norms and causes damage. This article aims to examine the procedural framework for filing unlawful act claims against business entities in civil courts, to analyze the legal elements that must be established, and to identify evidentiary challenges commonly encountered during litigation. The research adopts a normative juridical method, employing statutory analysis, legal doctrines, and a review of relevant court decisions. The findings indicate that unlawful act claims against business entities tend to be more complex than those directed at individual defendants, particularly in proving the element of fault and establishing a causal link between the conduct and the resulting harm. Moreover, divergent judicial interpretations of the elements of unlawful acts contribute to inconsistencies in court rulings. Judicial decisions in cases involving unlawful acts committed by business entities have significant implications for legal certainty, the protection of injured parties’ rights, and the development of standards of legal responsibility in the business sector. Therefore, a comprehensive understanding of the construction of unlawful act claims, along with a strengthened judicial role, is essential to ensure justice and legal certainty in civil law enforcement.
Co-Authors Andria Marchelia Diana Pujiningsih Johannes Triestanto Markus Suryoutomo Natasya Yunita Sugiastuti Putri Nurmala Rafiqi Yulia Rachmawati