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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Public and Business Accounting Indonesian Journal Economic Review (IJER) Innovation Business Management and Accounting Journal
Adi Suprayitno
Universitas Merdeka Malang
Economics, Econometrics & Finance Social Sciences

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Influence of the Audit Committee, Independence of the Audit Committee, Audit Tenure and Profitability on Audit Report Lag Afifah Megarani; Ambar Woro Hastuti; Adi Suprayitno
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.8922

Abstract

The research formulation is how the audit committee, audit committee independence, audit tenure and profitability affect audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This study aims to analyze the effect of the audit committee, audit committee independence, audit tenure and profitability on audit report lag in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The research population includes companies that experience delays in financial reporting in 2020, according to the announcement released by the IDX. Sampling using purposive sampling method, and obtained 15 companies as research samples. The data analysis method used is logistic regression analysis. Audit report lag is the time span required to complete the audit of the company's annual financial statements. Many factors can affect the occurrence of audit report lag in a company. The results of the study prove that audit tenure has an effect on audit report lag. Meanwhile, the audit committee, the independence of the audit committee, and partial profitability have no effect on audit report lag. All independent research variables simultaneously affect the audit report lag. The audit committee, audit committee independence, audit tenure, and profitability have an influence on the audit report lag of 37.8%, while 62.2% is influenced by other factors outside the research variables.
Efektivitas Pemberian Kredit Guna Meminimalkan Kredit Bermasalah Bank Mandiri Cabang Malang Anggraeni Purwatiningsih; Adi Suprayitno
Journal of Public and Business Accounting Vol. 3 No. 2 (2022): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1126.451 KB) | DOI: 10.31328/jopba.v3i2.256

Abstract

Pertumbuhan UMKM yang melatarbelakagi penelitian ini. Dengan pertumbuhan UMKM, ada batasan modal kerja UMKM. Bank Mandiri merupakan salah satu lembaga milik negara yang menawarkan opsi pembiayaan modal kerja kepada UMKM. Bank Mandiri menerapkan prinsip 5C dalam penilaian kredit modal kerja UMKM (Character, Capacity, Capital, Collateral, dan Economic Condition of the Economy). Fokus dari penelitian ini adalah efektivitas pemberian kedit guna meminimalkan kredit bermasalah. Metode pengumpulan data yang digunakan dalam penelitian kualitatif deskriptif meliputi observasi, dokumentasi, dan wawancara. Teknik analisis menggunakan reduksi data, penyajian data, dan kesimpulan analisis data. Berdasarkan hasil analisis, evaluasi kredit memperhatikan prinsip 5C (Character, Capacity, Capital, Collateral, dan Economic Condition of the Economy) gurun meminimalkan jumlah kredit bermasalah, Bank Mandiri Cabang Malang telah berhasil menerapkan strategi 5C dalam pemeringkatan kredit. Saran untuk Bank Mandiri Cabang Malang khususnya Bank Mandiri antara lain perlu diberikan pemahaman tentang 5C agar pemahaman penilaian kredit sejalan, perlu adanya sistem monitoring bulanan untuk memastikan penggunaan kredit modal kerja yang diberikan kepada debitur. sesuai dengan peruntukannya, serta pemberian program-program khusus untuk membantu usaha debitur dalam hal pemasaran dan pengelolaan sehingga terjamin kelancaran usahanya.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) DAN FINANCIAL SLACK TERHADAP KINERJA KEUANGAN Pujangga Abdillah; Szabyna Regytha x Regytha Aura Gunawan; Suprapti Suprapti; Adi Suprayitno
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 2 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v5i2.29210

Abstract

The objective of this study is to examine CSRD (Corporate Social Responsibility Disclosure) and financial slack affect financial performance. The state of the global industry continues to develop, making the company's business processes also develop. This economic progress is also accompanied by a decrease in environmental aspects with environmental damage in recent years. Disclosure of non-financial factors such as Corporate Social Responsibility (CSRD) indicators by companies aims to provide additional information about company performance that is not visible in annual report data or financial statements. The population of this study is the Indonesia Stock Exchange between 2020 to 2022. The sample of 768 observations was taken using a judgment sampling technique and quantitative approach. The findings of this study show that CSRD affects company performance as measured by Return on Assets (ROA). In other words, better CSRD standards can make companies perform better. The findings of this study also show that financial slack can improve company performance in the future.Keywords: Firm Performance, Financial Slack, CSRD
Impact of Social Interaction and Knowledge Management on Job Satisfaction Mediated by Organizational Citizenship Behavior Rofikul Amin; Roby Nur Akbar; Adi Suprayitno; Agus Haryono; Isman Isman; Mohamad Nur Singgih
Innovation Business Management and Accounting Journal Vol. 4 No. 1 (2025): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.002

Abstract

This study aims to analyze the influence of social interaction and knowledge management on job satisfaction, with Organizational Citizenship Behavior (OCB) as a mediating variable among employees of BCA Bank in East Java in 2024. The research employs a quantitative approach, using primary data collected through an online questionnaire from 99 respondents. Data analysis was conducted using Partial Least Squares (PLS) to examine the relationships between variables. The findings reveal that social interaction has a significant direct effect on job satisfaction, underscoring the importance of communication and collaboration among employees in fostering a positive work environment. Conversely, knowledge management does not exhibit a significant impact on job satisfaction, either directly or indirectly through OCB, indicating that the knowledge management strategies currently implemented are suboptimal. Furthermore, OCB fails to mediate the relationship between social interaction and knowledge management with job satisfaction. The conclusion of this study highlights the importance of adopting a more strategic approach focused on strengthening social interactions and optimizing knowledge management to enhance job satisfaction. This research offers practical implications for human resource management to cultivate a more collaborative work culture and support OCB behavior, ultimately improving employee productivity and overall well-being.
AI-Driven Personalization and Purchase Intention: The Mediating Role of Algorithmic Fairness Perception Roby Nur Akbar; Kamaluddin; Nirwana; Adi Suprayitno
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.915

Abstract

Artificial intelligence (AI)-driven personalization has revolutionized digital commerce by enabling platforms to provide highly tailored recommendations, customized content, and adaptive shopping experiences. Although prior research has established that AI personalization positively influences consumer responses through dimensions such as trust, usefulness, and satisfaction, there has been limited exploration of how consumers assess the fairness of algorithmic decision-making prior to forming purchase intentions. Furthermore, few studies have integrated AI-driven personalization, brand experience, perceived value, and social proof into a cohesive framework that elucidates consumer behavior through the lens of algorithmic fairness perception. To address this gap, the present study examines the mediating role of algorithmic fairness perception in elucidating how AI-enabled marketing stimuli affect purchase intention. A quantitative cross-sectional survey was conducted involving 400 consumers with experience using AI-enabled e-commerce platforms, and the proposed model was analyzed utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AI-driven personalization, brand experience, perceived value, and social proof significantly enhance algorithmic fairness perception. Additionally, AI-driven personalization, brand experience, perceived value, and algorithmic fairness perception substantially increase purchase intention, while social proof does not exhibit a significant direct effect. Nevertheless, algorithmic fairness perception serves as a significant mediator in the relationships between all antecedent variables and purchase intention. The originality of this study lies in positioning algorithmic fairness perception as the central psychological mechanism that translates AI-enabled marketing strategies into consumer purchase intention within a Stimulus–Organism–Response (SOR) framework. These findings contribute to the growing body of literature on AI marketing by shifting the analytical focus from technological effectiveness to ethical algorithmic evaluation, offering practical guidance for the development of transparent, responsible, and consumer-oriented AI systems that promote sustainable customer relationships.
Co-Authors Afifah Megarani Agus Haryono Ambar Woro Hastuti Amin, Rofikul Anggraeni Purwatiningsih Isman Isman Kamaluddin Nirwana Pujangga Abdillah, Pujangga Roby Nur Akbar Singgih, Mohamad Nur Suprapti Suprapti Szabyna Regytha x Regytha Aura Gunawan