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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Surya Abdimas Jurnal Ilmiah Akuntansi Kesatuan BERNAS: Jurnal Pengabdian Kepada Masyarakat SEMAR Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Inkubis: Jurnal Ekonomi dan Bisnis Journal Research of Social Science, Economics, and Management Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Multidisiplin Indonesia Glosains: Jurnal Sains Global Indonesia
Reni Dwi Widyastuti
Universitas Panca Bhakti
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Determinan Konservatisme Akuntansi pada Perusahaan Terindeks LQ45 Dina Apriana; Risal Risal; Sartono Sartono; Reni Dwi Widyastuti; Renny Wulandari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/qxk9g365

Abstract

This study aims to explore how independent commissioners, leverage, audit committee meeting frequency, financial distress, and firm size influence accounting conservatism. The research population consists of companies listed in the LQ45 index, with a sample of 23 firms selected through purposive sampling. The data were processed and analyzed using multiple linear regression techniques. The findings reveal that, on a partial basis, independent commissioners have a significant negative impact on accounting conservatism, while firm size shows a significant positive effect. In contrast, leverage, the frequency of audit committee meetings, and financial distress do not have a statistically significant influence on the level of accounting conservatism.
Financial Management Knowledge, Human Resource Capability, Information Technology Utilization, and Income among Women-Owned MSMEs Reni Dwi Widyastuti; Ali Afif; Sartono Sartono
Glosains: Jurnal Sains Global Indonesia Vol. 7 No. 3 (2026): Glosains: Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v7i3.835

Abstract

Background: Women-owned MSMEs are important to local economic inclusion but may face gaps in financial capability, human resource capability, and digital utilization. Objective: This study aims to analyze the influence of financial management, human resource capability (HR) and information technology on income of Women's MSMEs in Kubu Raya Regency. Methods: The population of this study were women MSMEs in Kubu Raya Regency. The sample of this study amounted to 120 female MSME players, with the technique of collecting sample data using purposive sampling. Data analysis was carried out using multiple regression techniques to test the research hypothesis. This research uses a quantitative approach with SPSS test tools. Results: The results of this study indicate that financial management knowledge, human resource capabilities and utilization of information technology partially and simultaneously have a significant effect on the income of Women's MSMEs in Kubu Raya Regency. Conclusion: Internal capabilities and technology utilization are relevant correlates of the measured income score, but cross-sectional self-reported data do not establish causality.
Analysis of the Effect of Public Accounting Firm Reputation, Profitability, Institutional Ownership, and Audit Committee on Audit Report Lag on the Indonesia Stock Exchange Reni Dwi Widyastuti; Wilda Sari; Rizky Fahrul Yahya; Febriati Febriati
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.360

Abstract

Background: Audit Report Lag reflects the timeliness of audited financial information and may affect the relevance of financial statements for investors and other stakeholders. Several firm and governance characteristics may influence the duration of audit completion. Objective: This study examines the effect of Public Accounting Firm (KAP) reputation, profitability, institutional ownership, and audit committee on Audit Report Lag in Consumer Services Sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Methods: This study employs a quantitative approach using secondary data obtained from companies’ annual reports and audited financial statements. The sample was selected using purposive sampling based on predetermined criteria. From 96 companies, 480 firm-year observations were initially obtained. After excluding observations with missing values and extreme outliers, 345 firm-year observations were used for multiple linear regression analysis. Results: The results show that KAP reputation, profitability, institutional ownership, and audit committee each have a negative and significant effect on Audit Report Lag. Specifically, the regression coefficients are −16.247 (p<0.001), −36.443 (p<0.001), −15.622 (p=0.003), and −13.494 (p<0.001), respectively. Conclusion: KAP reputation, profitability, institutional ownership, and audit committee effectiveness contribute to reducing Audit Report Lag. These findings indicate that audit firm capacity, favorable financial performance, stronger institutional monitoring, and effective audit committee oversight can support more timely completion of the audit process and publication of audited financial statements.
Co-Authors Ali Afif Aris Setiawan Aris Setiawan Diana Octavia Jaiman Dina Apriana Ekawati Febriati Febriati Febriati Purwanto Renny Wulandari Renny Wulandari Rina Mayasafitri Rina Mayasafitri Risal Risal Risal Rizki Fakhrul Yahya Rizky Fahrul Yahya Sartono Sartono Sartono Wilda Sari Wilda Sari Wildasari Wildasari Yessi Wilda Yolanda Bilivianty