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All Journal Advances in Management & Financial Reporting Advances in Managerial Auditing Research
Margaretha Beatrik Dasinapa
Universitas Ottow Geissler Papua, Indonesia
Economics, Econometrics & Finance

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Analyzing the Impact of Long-Term Financing on Cement Companies' Profitability in Indonesia Stock Exchange Margaretha Beatrik Dasinapa
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.117

Abstract

This study aimed to determine the effect of long-term debt and equity on profitability in cement sub-sector companies listed on the Indonesia Stock Exchange. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study were manufacturing companies in the basic industrial sector and the cement sub-sector chemicals listed on the Indonesia Stock Exchange, totaling 6 companies. Using the purposive sampling method, the total sample in this study is 35 data from 6 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test), and testing of all hypotheses through a partial test (t test), simultaneous test and coefficient test determination. The results of this study indicate that long-term debt has a negative and insignificant effect on profitability. Meanwhile, own capital has a positive and insignificant effect on profitability. In addition, long-term debt and equity do not simultaneously have a significant effect on profitability.
Insights into Emerging Trends Shaping the Future of Audit and Assurance Margaretha Beatrik Dasinapa; Yana Ermawati
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.292

Abstract

The rapid evolution of audit and assurance practices is profoundly influenced by technological advancements, regulatory dynamics, and socio-economic forces. This study aims to investigate the implications of these trends on the audit profession, focusing on the transformative potential of data analytics, artificial intelligence (AI), and blockchain technology. Employing a qualitative literature review methodology, this research synthesizes existing scholarly literature to analyze the current landscape of audit practices comprehensively. Findings reveal that technological innovations, such as data analytics and AI, offer promising opportunities to enhance audit efficiency and effectiveness by enabling auditors to analyze vast amounts of data and detect patterns more efficiently. However, these advancements also present challenges related to data privacy, cybersecurity, and algorithmic interpretation. Regulatory dynamics, including the Sarbanes-Oxley Act (SOX) and the European Union's Audit Reform Directive (ARD), play a crucial role in shaping audit quality and transparency, albeit imposing additional compliance costs on audit firms. Moreover, the expanding scope of assurance services to encompass non-financial reporting and sustainability disclosures underscores the growing importance of auditors' roles in providing assurance on ESG factors. The implications of these trends are far-reaching, necessitating proactive measures from auditors, regulators, and policymakers to address emerging challenges and seize opportunities effectively. Ultimately, advancing knowledge in this field is critical for enhancing audit quality, bolstering stakeholder confidence, and promoting the integrity of corporate reporting practices.
Co-Authors Yana Ermawati