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All Journal Widya Akuntansi dan Keuangan JURMA : Jurnal Program Mahasiswa Kreatif
Jihan Safhira Sani
Universitas Negeri Medan
Religion Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Implementation of Pancasila on Bromo Prewedding Flare Case Lyra Salsabiela; Jihan Safhira Sani; Lasrim Pardosi; Lestari Simanjuntak; Regita Yolanda Br Sinulingga; Risyanda Aulia Putri; Thea Erin Kristy Br Ginting Suka
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.2130

Abstract

The forest fires that occurred at Mount Bromo due to tourists' carelessness in lighting flares during pre-wedding photoshoots are concerning issues that necessitate in-depth analysis. This article explores the issue of the Mount Bromo fire, including its environmental impact, the risk of fire, and the ensuing social and economic impact. This article analyzes the Mount Bromo fire case in the context of Pancasila ethical values, emphasizing the importance of applying these values in everyday life. The research methodology involved a qualitative and descriptive approach using the literature study method, with data collected from various sources about the fire and its relation to the application of Pancasila values. This study endeavors to explore the application of Pancasila values in pre-wedding photoshoot scenarios that cause fires on Mount Bromo, and how implementing these values can raise social responsibility and environmental awareness. Additionally, this article illuminates the measures taken to tackle these issues and promote sustainability in Indonesia, a nation abundant in natural beauty.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2025 Jihan Safhira Sani; Tapi Rumondang Sari Siregar; Muhammad Rizal; Khairunnisa Harahap; Muhammad Ridha Habibi Z
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6zfj2n28

Abstract

This study aims to examine the effect of firm size and profitability on audit report lag with audit committee effectiveness as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from annual reports and audited financial statements. The sample was selected using purposive sampling, resulting in 21 healthcare companies with 101 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that firm size has no significant effect on audit report lag, whereas profitability has a significant negative effect on audit report lag. Furthermore, audit committee effectiveness is unable to moderate the relationship between firm size and audit report lag but strengthens the negative relationship between profitability and audit report lag. These findings suggest that effective audit committee monitoring contributes to improving the timeliness of audited financial reporting, particularly in highly profitable healthcare companies, thereby enhancing the efficiency of the audit completion process.
Co-Authors Khairunnisa Harahap Lasrim Pardosi Lestari Simanjuntak Lyra Salsabiela Muhammad Ridha Habibi Z Muhammad Rizal Regita Yolanda Br Sinulingga Risyanda Aulia Putri Tapi Rumondang Sari Siregar Thea Erin Kristy Br Ginting Suka