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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Abdi Psikonomi
CHANIA AULIA
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH TERJADINYA AUDIT DELAY PADA PERUSAHAAN SARANA DAN PRASARANA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 CHANIA AULIA; Erma Setiawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1262

Abstract

Abstract In Indonesia, the capital market has experienced a significant increase, marked by the issuance of shares to the general public by companies going public. Increased development has an impact on increasing demand for financial statement audits. The aim of this study is to analyze the effect of company size, profitability, solvency, audit committee, and earnings per share on audit delay. Case studies of facility and infrastructure companies listed on the Indonesia Stock Exchange in 2019 - 2021. The sample used in this research is infrastructure companies and infrastructure in the Property, Real Estate, and Building Construction, Building Infrastructure, Utilities dan Transportation sub-sectors on the Indonesia Stock Exchange (IDX) for the period 2019 - 2021. Simultaneous test results show that Company Size, Profitability, Solvency, Audit Committee, and Earning Per Share have a significant effect on Audit Delay in Facilities and Infrastructure Companies Listed on the Indonesia Stock Exchange in 2019 - 2021. Partially shows that Solvency has a significant negative effect on Audit Delay in Facilities and Infrastructure Companies Listed on the Indonesia Stock Exchange in 2019 - 2021. The Audit Committee has a positive effect Significant Against Delay Audit Facilities and Infrastructure Companies Listed on the Indonesia Stock Exchange in 2019 -2021. Company Size, Profitability, and Earning Per Share have no significant effect on Audit Delay in Facilities and Infrastructure Companies Listed on the Indonesia Stock Exchange in 2019 - 2021.
Sustainable Business Training for MSMEs in Surakarta: Introduction to ESG, Fraud Prevention, and Strengthening Governance through Diversity Setiawati, Erma; Siti Aisyah Salim; Shinta Permata Sari; Eskasari Putri; Chania Aulia; Roostina Nugraheni Putri
Abdi Psikonomi Vol 6, No 3 (2025): Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i3.14254

Abstract

The advancement of technology and globalization has significantly changed production methods and environmental conditions, bringing economic benefits while also creating challenges such as pollution and climate change. Therefore, MSMEs in Indonesia need to adopt more responsible and sustainable business practices by applying Environmental, Social, and Governance (ESG) principles, fraud prevention, and strengthened governance supported by diversity. This study discusses an ESG training program conducted by the community service team of Universitas Muhammadiyah Surakarta to help MSMEs understand ESG, prevent fraud, and build stronger governance within their organizations. The results show that although challenges still exist in implementing ESG and good governance, the training successfully improved the participants’ knowledge and capabilities, enabling MSMEs to compete more effectively in the modern business environment while contributing to environmental and social sustainability.
Co-Authors Erma Setiawati Eskasari Putri Roostina Nugraheni Putri Shinta Permata Sari Siti Aisyah Salim