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All Journal Jurnal Ilmiah Akuntansi Jurnal Ilmiah Ekonomi dan Keuangan
Tuban Drijah Herawati
Universitas Brawijaya
Economics, Econometrics & Finance Education Other

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Pengaruh Ukuran Perusahaan terhadap Audit Report Lag Sektor Pertambangan BEI 2021–2024 Sinta Septiana Sari; Tuban Drijah Herawati
Jurnal Ilmiah Ekonomi dan Keuangan Vol. 1 No. 3 (2026): Edisi: Mei-Juli
Publisher : Pustaka Bangsa Indonesia

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Abstract

Perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) wajib menyampaikan laporan keuangan auditan sesuai regulasi yang berlaku. Namun, audit report lag masih terjadi pada beberapa perusahaan pertambangan periode 2021–2024. Penelitian ini bertujuan menganalisis pengaruh profitabilitas dan solvabilitas terhadap audit report lag dengan ukuran perusahaan sebagai variabel moderasi. Penelitian kuantitatif ini menggunakan purposive sampling terhadap 53 perusahaan pertambangan sehingga diperoleh 212 observasi. Analisis data dilakukan menggunakan Moderating Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif namun tidak signifikan terhadap audit report lag, sedangkan solvabilitas berpengaruh positif dan signifikan. Ukuran perusahaan mampu memoderasi pengaruh profitabilitas terhadap audit report lag, tetapi tidak memoderasi pengaruh solvabilitas. Temuan ini menunjukkan pentingnya kondisi keuangan dan karakteristik perusahaan terhadap ketepatan waktu pelaporan keuangan auditan.
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, DAN MOBILE BANKING TERHADAP KINERJA KEUANGAN PERUSAHAAN BANK Dewa Ayu Ananda Dea Anjelina; Tuban Drijah Herawati
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/g4v74n96

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), and mobile banking on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with Return on Assets (ROA) as the indicator of financial performance. The sample consists of 10 banking companies selected through purposive sampling, resulting in 40 observations. The data were analyzed using multiple linear regression with SPSS. The results indicate that Capital Adequacy Ratio (CAR) does not have a significant effect on ROA (Sig. = 0.604). Meanwhile, Non Performing Loan (NPL) has a negative and significant effect on ROA (Sig. = 0.000; coefficient = –0.715), while mobile banking has a positive and significant effect on ROA (Sig. = 0.003; coefficient = 3.200). The model explains 66.9% of the variation in ROA. These findings indicate that credit risk management and digital transformation play a more important role than capital adequacy in improving bank profitability during the post-pandemic recovery period.
Co-Authors Dewa Ayu Ananda Dea Anjelina Sinta Septiana Sari