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All Journal JURNAL AKUNTANSI DAN BISNIS
Galuh Aditya
Universitas Sains dan Teknologi Komputer
Economics, Econometrics & Finance

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PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY: PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Febryantahanuji Febryantahanuji; Zahra Dinul Khaq; Galuh Aditya; Risma Nurhapsari
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.787

Abstract

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.
PENGARUH PROFITABILITAS, PERTUMBUHAN ASET , UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Galuh Aninditiyah; Bambang Widjanarko Susilo; Vivi Kumalasari Subroto; Galuh Aditya; Aftuqa Sholikatur Rohmania; Haryo Kusomo
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.800

Abstract

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.
NAVIGATING ETHICAL DILEMMAS IN ALGORITHMIC DECISION-MAKING: A CASE-BASED STUDY OF FINTECH PLATFORMS Agustinus Wardi; Galuh Aditya
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1044

Abstract

Advancements in fintech algorithms have improved decision-making efficiency in credit scoring, investment advice, and financial product offerings. However, these automated systems raise ethical concerns related to algorithmic bias, lack of transparency, and accountability. Social inequalities embedded in historical data risk reinforcing discrimination in digital financial services, particularly in Southeast Asia’s evolving regulatory environment. This study explores ethical dilemmas in algorithmic decision-making across fintech platforms and assesses company responses. Using a qualitative multiple-case study of three Indonesian fintech firms in peer-to-peer lending, e-wallet, and robo-advisory sectors, data were gathered through semi-structured interviews and internal document analysis. Results indicate algorithmic bias as the most critical issue, followed by transparency and accountability gaps. Peer-to-peer lending firms demonstrate better ethical readiness via regular audits, while others show limited mitigation efforts. The study proposes a conceptual model emphasizing fairness, transparency, and accountability, offering practical insights for regulators and industry to strengthen ethical governance in Indonesia’s AI-based fintech ecosystem.
Co-Authors Aftuqa Sholikatur Rohmania Agustinus Wardi Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Edy Susanto Febryantahanuji Febryantahanuji Galuh Aninditiyah Haryo Kusomo Risma Nurhapsari Vivi Kumalasari Subroto Zahra Dinul Khaq