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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Manajemen Kesatuan
Aini, Azhari Atul
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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The Influence of Public Accounting Firm Reputation and Audit Report Lag on Company Value Aini, Azhari Atul; Rini, Yeni Tata
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.17 - 28

Abstract

Evaluating and studying how the reputation of the Public Accounting Firm (Kantor Akuntan Publik/KAP) and audit report lag affect firm value is the purpose of this research. On the other hand, this study also analyzes how value Earnings Per Share (EPS) is able to moderate the influence of the reputation of the Public Accounting Firm (Kantor Akuntan Publik/KAP) and audit report lag on firm value. This study uses a quantitative approach with the company's financial statements as secondary data. The population used is LQ45 companies on the Indonesia Stock Exchange in 2021-2022. From the population, 26 companies were selected as samples through purposive sampling. The data was tested using descriptive statistical analysis, linear regression analysis, and moderation test with the residual method. The study results reveal that the reputation of the KAP affects firm value, audit report lag does not affect firm value, EPS cannot moderate the effect of the reputation of the KAP on firm value, and EPS cannot moderate the effect of audit report lag on firm value.
The Role of Cultural Festivals in the Sustainability of Micro and Small Enterprises Magroaini, Alvia Intan; Poernamawatie, Fahmi; Aini, Azhari Atul; Hastuti, Sri
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3086

Abstract

Business continuity refers to a company's ability to sustain growth and development in a competitive market while ensuring long-term sustainability and profitability. Micro and Small Enterprises (MSMEs) play a crucial role in the Indonesian economy, contributing 97% to the workforce and 60.4% to economic activity. This study analyzes the influence of Human Resources (HR), materials, and capital on MSME business sustainability, with festivals as a moderating variable, in Serang Beach, Blitar. Despite their significance, MSMEs face challenges in maintaining business continuity. This quantitative study used primary data from 52 MSME actors, analyzed using SmartPLS. The results showed that materials and capital positively affected business sustainability, while HR had no significant impact. Festivals strengthened the relationship between materials and capital and business sustainability but did not moderate the effect of HR. These findings provide new insights into the role of cultural festivals in enhancing MSME sustainability and highlight the importance of effective resource management in achieving a sustainable competitive advantage.
Co-Authors Fahmi Poernamawatie Magroaini, Alvia Intan Solly Aryza Yeni Tata Rini