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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Business & Banking Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ekonomi & Keuangan Islam Jurnal ULTIMA Accounting Proceeding of Conference on Islamic Management, Accounting, and Economics Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Rahmatan Lil’alamin Journal of Community Services (RLA)
Muamar Nur Kholid, Muamar Nur
Department Of Accounting, Faculty Of Business And Economics, Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinant Audit Report Lag in Indonesia Financial Industry: An Analysis Pre and During Covid-19 Ghaisani, Firdina Intan; Kholid, Muamar Nur
Journal of Business & Banking Vol 14 No 02: November-April 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v14i02.4934

Abstract

Covid-19 has affected the economy and business environment, including the process of implementing company financial report audits. This study examines the determinants of audit report lag in the financial industry in Indonesia. Specifically, this study examines audit report lag by comparing the periods before and during the Covid-19 period. This study examines four independent variables related to audit characteristics and the company's financial condition. The population in this study were financial sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. Forty-six companies in the Indonesian financial industry were selected as samples using purposive sampling techniques. The results of the data analysis showed that profitability and the size of the public accounting firm did not affect audit report lag either before or during the Covid-19 period. The analysis results also showed that audit fees affected audit report lag before and during the Covid-19 period. Meanwhile, audit tenure affected audit report lag only during the period before Covid-19
Determinant Audit Report Lag in Indonesia Financial Industry: An Analysis Pre and During Covid-19 Ghaisani, Firdina Intan; Kholid, Muamar Nur
Journal of Business & Banking Vol 14 No 2 (2025): November-April 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v14i02.4934

Abstract

Covid-19 has affected the economy and business environment, including the process of implementing company financial report audits. This study examines the determinants of audit report lag in the financial industry in Indonesia. Specifically, this study examines audit report lag by comparing the periods before and during the Covid-19 period. This study examines four independent variables related to audit characteristics and the company's financial condition. The population in this study were financial sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. Forty-six companies in the Indonesian financial industry were selected as samples using purposive sampling techniques. The results of the data analysis showed that profitability and the size of the public accounting firm did not affect audit report lag either before or during the Covid-19 period. The analysis results also showed that audit fees affected audit report lag before and during the Covid-19 period. Meanwhile, audit tenure affected audit report lag only during the period before Covid-19
DIGITAL TRANSFORMATION AND TAX AVOIDANCE OF THE INDONESIAN BASIC MATERIALS AND ENERGY SECTOR Nanda Lestari, Dwi Novita; Kholid, Muamar Nur
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.477

Abstract

This study was conducted to obtain empirical evidence regarding the effect of profitability, digital transformation, CFO co-optation, fixed asset intensity, institutional ownership, and independent commissioners on tax avoidance in companies included in the basic material sector category listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique in this study used the purposive sampling method so that as many as 30 companies were obtained. The data analysis method uses multiple regression analysis. The results of this study show that CFO co-optation and intensity of fixed assets positively affect tax avoidance. Meanwhile, digital transformation does not affect tax avoidance. Furthermore, this study discusses research results in theoretical and practical domains.
Financial Determinants of Tax Avoidance: Empirical Study of Islamic Banks in Asia and COVID-19 Review Salsabilla, Selfira; Kholid, Muamar Nur
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14358

Abstract

This study investigates the effects of profitability, firm size, leverage, and financial constraints on tax avoidance in Islamic banks across Asia. The research model was tested both before and during the COVID-19 pandemic, using data obtained from the Osiris database. The sample consisted of 22 Islamic banks in Asia that had complete data and reported profits during the observation period from 2016 to 2023. The data were analyzed using balanced panel data regression with the assistance of EViews software. Tax avoidance was measured using both the Effective Tax Rate (ETR) and Book–Tax Differences (BTD). The results indicate that profitability has a significant positive effect on tax avoidance. Firm size demonstrates a significant negative effect on tax avoidance during the COVID-19 period. Leverage consistently shows a significant negative effect on tax avoidance, both before and during the pandemic. Financial constraints exhibit a significant positive effect only during the pandemic. The study offers several implications: (1) Islamic bank management should balance capital structure to avoid overreliance on leverage; (2) highly profitable banks are encouraged to maintain their reputation and public trust by ensuring tax compliance; and (3) regulators need to strengthen oversight, particularly in unstable economic environments.
DISCLOSURE OF SUSTAINABILITY REPORTS ON ENERGY AND MINING COMPANIES: DOES OWNERSHIP STRUCTURE MATTER? Husniyyah, Rifa; Kholid, Muamar Nur
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3879

Abstract

Abstract” Companies operating in the energy and mining sectors significantly impact the communities and environment in their vicinity. Companies need to mitigate these adverse effects, and one way they can do this is by disclosing a sustainability report. Organizations use sustainability reports to communicate their commitment to sustainable business practices. This study examines the factors influencing sustainability report disclosure in companies within the energy and mining sectors between 2018 and 2021. This study implemented the multiplier linear regression data analysis procedure. The findings show that gender diversity in the board of directors, leverage, liquidity, and profitability do not significantly affect sustainability report disclosure. However, disclosure of sustainability reports is significantly impaired by the ownership structure. Keywords: Sustainability Report; Ownership Structure; Gender Diversity
Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Kholid, Muamar Nur; Alvian, Shani; Tumewang, Yunice Karina
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

Abstract

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square-Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.
DETERMINANTS OF ENTREPRENEURIAL CAREER CHOICE: AN EMPIRICAL STUDY OF ACCOUNTING STUDENTS Septiana, Laela Ma’rifatika; Kholid, Muamar Nur
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 11, No 1 (2022): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.776 KB) | DOI: 10.26418/jebik.v11i1.53125

Abstract

The purpose of this study was to ascertain the factors that influence accounting students' intentions to become entrepreneurs. The Theory of Planned Behavior (TPB) served as the theoretical foundation for this investigation. Subjective norms were divided into two viewpoints in this study: injunctive norm and descriptive norm. Purposive sampling was used to select respondents for this study. The sample criteria for this study were accounting students who enrolled in an undergraduate program at universities in Yogyakarta. According to the data gathered, 213 respondents completed this research questionnaire. The data were analyzed using the PLS-SEM approach in conjunction with the SmartPLS 3.0 software. The findings of this study revealed that entrepreneurial intention was positively influenced by attitude and perceived behavioral control. Meanwhile, self-confidence and creativity had a positive effect on attitude. Additionally, the study's findings indicated that business environment and training had a positive effect on perceived behavioral control. Both the injunctive and descriptive norm variables showed a favorable effect on intention, but the effect was not statistically significant. This study revealed the factors that influence accounting students' intentions to become entrepreneurs, which might assist lecturers and program directors to encourage accounting students to pursue entrepreneurial endeavors.JEL: M10, M40, L26
Co-Authors Aditya Pandu Wicaksono Afifah Wafir Dhia Alvian, Shani Alvian, Shani Anis Al Rosjidi Arief Bachtiar Dela Anggraeni Dewi, Herlina Rahmawati Dhita Mawar Hutami Fathmy Azizah Fierda Ayu Apralia Diptasary Ghaisani, Firdina Intan Globi Ukhra Hanudin Amin Husniyyah, Rifa Jannah D , Khairunnisa Al-qur'aini Nur Kinanthi Putri Ardiami Maharani, Yestias Maulidyati Aisyah Maulidyati Asiyah Nanda Lestari, Dwi Novita Nur Ayu Ambinari Nurfauziya, Ahada Padma Dwi Haryanto Reny Lia Riantika Rizki Hamdani Salsabilla, Selfira Selfira Salsabilla Selfira Salsabilla Septiana, Laela Ma’rifatika Shani Alvian Syifa Rahmatika Tumewang, Yunice Karina Tumewang, Yunice Karina Yunan Najamuddin Yunice Karina Tumewang