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Pengaruh Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022 Navilla Putri Ardhana; Rispantyo Rispantyo; Aris Eddy Sarwono; Sinta Putriana
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n633yc77

Abstract

This study aims to examine the effect of profitability, solvency, and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The selected period covers the COVID-19 pandemic and the early post-pandemic recovery, during which business operations and audit procedures experienced significant adjustments that may have affected the timeliness of audited financial reporting. This research employed a quantitative approach using secondary data obtained from the annual financial statements of manufacturing companies listed on the IDX. The sample was selected using the purposive sampling method, and the data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). Profitability was measured using Return on Equity (ROE), solvency was measured using Debt to Asset Ratio (DAR), and firm size was measured using the natural logarithm of total assets. The results indicate that profitability and firm size have a negative and significant effect on audit delay, whereas solvency has no significant effect. These findings suggest that companies with higher profitability and larger firm size tend to complete the audit process more promptly
Pengaruh Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan UMKM di Kabupaten Sragen Mhelsye Jiran Valenticha; Fadjar Harimurti; Aris Eddy Sarwono; Sinta Putriana
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ap892w12

Abstract

This study aims to examine the effect of accounting information systems and human resource competence on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Sragen Regency. The study employed a quantitative approach using a survey method. The population consisted of registered MSMEs in Sragen Regency, and a sample of 102 MSME owners was selected through purposive sampling. Primary data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 26. The results indicate that the accounting information system has a positive and significant effect on the quality of financial statements, with a significance value of 0.031. Human resource competence also has a positive and significant effect on the quality of financial statements, with a significance value of less than 0.001. Simultaneously, both variables significantly affect the quality of financial statements, as indicated by an F-value of 121.667 and an Adjusted R Square of 0.705. These findings suggest that improving the quality of MSME financial statements requires optimizing the implementation of accounting information systems and enhancing human resource competence through education and training.
Pengaruh Audit Internal dan Pengendalian Internal terhadap Pencegahan Kecurangan (Fraud) pada Perusahaan di Kabupaten Karanganyar Marshela Dwi Saputri; Rispantyo Rispantyo; Aris Eddy Sarwono; Sinta Putriana
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/r7041r76

Abstract

This study aimed to examine the effect of internal audit and internal control on fraud prevention in companies in Karanganyar Regency. The study employed a quantitative approach using primary data collected through questionnaires distributed to 102 employees working in the finance, accounting, and internal audit departments of companies in Karanganyar Regency. Respondents were selected using a purposive sampling technique, and the data were analyzed using multiple linear regression analysis to examine both the partial and simultaneous effects of the independent variables on fraud prevention. The results indicated that internal audit did not have a significant effect on fraud prevention (t = 0.837; p = 0.405), whereas internal control had a positive and significant effect (t = 4.407; p < 0.001). Simultaneously, both variables significantly influenced fraud prevention (F = 15.307; p < 0.001). Furthermore, the Adjusted R² value of 0.221 indicated that internal audit and internal control jointly explained 22.1% of the variation in fraud prevention, while the remaining 77.9% was influenced by other factors outside the scope of this study. These findings suggest that effective internal control plays a more important role in strengthening fraud prevention efforts within organizations than internal audit. Therefore, companies are expected to continuously improve the effectiveness of their internal control systems while enhancing the implementation of internal audit functions to support more effective fraud prevention and strengthen organizational governance.    
Co-Authors Aris Eddy Sarwono Fadjar Harimurti Marshela Dwi Saputri Mhelsye Jiran Valenticha Navilla Putri Ardhana Rispantyo Rispantyo