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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Keuangan dan Perbankan Jurnal Teknik Elektro Unnes Political Science Journal Abdimas Dewantara Owner : Riset dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ecogen JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Accounting and Finance Studies SENTRI: Jurnal Riset Ilmiah PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Bestari Dwi Handayani
Universitas Negeri Semarang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Audit Fees, Auditor Specialization, Time Budget Pressure, and KAP Sizes on Audit Quality Galuh Chandra Rheisyta Putri; Bestari Dwi Handayani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10126

Abstract

Using KAP sizes as a moderating variable, this study attempts to examine the impact of audit fees, auditor specialisation, and time-budget pressure on audit quality. This study analyzes secondary data from annual reports of companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, using a quantitative approach. The purposively selected sample includes 38 companies with 114 data points. Moderated regression analysis (MRA) was conducted using SPSS 26. The results indicate that audit quality is not influenced by audit fees, auditor specialization, or time-budget constraints. Furthermore, the relationship between audit quality and these independent variables remains unaffected by KAP sizes. The results indicate that other components, such as compliance with audit standards, auditor independence, and the quality control system of the Public Accounting Firm, have a greater influence on audit quality.
Selective Auditor Quality Effects on Audit Report Lag: Evidence from Financial Risk and R&D Complexity Bagas Aditya Putra; Bestari Dwi Handayani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3116

Abstract

Prior studies document mixed and inconclusive evidence regarding the determinants of audit report lag (ARL), particularly concerning the role of firm risk and auditor quality in shaping audit timeliness. This study responds to this inconsistency by examining whether auditor quality uniformly enhances audit timeliness or operates conditionally depending on the nature of audit risk. Drawing on agency theory and signaling theory, this study investigates the effects of leverage and research and development (R&D) intensity on ARL, while explicitly testing the contingent role of auditor quality. Using panel data from 17 manufacturing firms listed on the Indonesia Stock Exchange during the 2022–2024 period (51 firm-year observations), this study employs random-effects panel regression with heteroskedasticity-robust standard errors. The results indicate that both leverage and R&D intensity significantly increase audit report lag, reflecting heightened structural financial risk and judgment-intensive audit complexity. However, the moderating analysis reveals a key asymmetry: auditor quality significantly attenuates the positive effect of R&D intensity on ARL, but fails to moderate the relationship between leverage and ARL. These findings demonstrate that the effectiveness of high-quality auditors is selective rather than universal. This study contributes to the audit literature by reconceptualizing auditor quality not merely as a direct determinant of audit timeliness, but as a contingent governance mechanism whose effectiveness depends on the nature of audit risk being more pronounced in mitigating judgment-based complexities arising from innovation activities than structural financial risks.
Peran Sumber Daya Manusia dalam Memoderasi: Pengaruh Standar Akuntansi Pemerintahan dan Pengendalian Internal terhadap Kualitas Laporan Keuangan Pemerintah Desa Akbar Agustian; Bestari Dwi Handayani
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5106

Abstract

his study aims to analyze and understand the extent to which the Government Accounting Standards System (SAP) and internal control affect the quality of village government financial reports, as well as to determine the role of human resources (HR) in moderating the relationship between these variables. This research employs a quantitative approach with an associative research type. The study was conducted in village governments within the Central Java Regency area. The population in this study consists of village government officials directly involved in the village financial management process, such as financial staff, planning officers, village heads, and village secretaries. This study identifies a gap in the literature regarding how the role of Human Resources (HR) can influence the effectiveness of the implementation of these two factors in the context of village government. The selection of HR as a moderator variable is based on a theoretical approach that emphasizes the importance of individual competence and motivation in carrying out accounting and internal control functions. The data collection method was carried out by distributing questionnaires to 36 respondents in the field, consisting of 30 statement items using a Likert scale. Statistical data analysis was performed using Jamovi Software version 2.5.6. The validity test results of the 30 statement items showed values greater than 0.3, and the reliability test indicated instrument values above 0.7, signifying that the instrument is reliable and feasible for use. The results of the moderation regression test show that the Government Accounting Standards significantly influence the quality of village government financial reports, with a p-value < 0.001, indicating significance at the 0.05 level. Human resources do not have a direct influence on quality but serve only as a moderating factor. The p-value of 0.871 indicates a value greater than 0.05, meaning that HR does not moderate the effect of government accounting standards on report quality. Furthermore, the moderation regression results show that internal control does not significantly affect the quality of financial reports, as the p-value of 0.344 exceeds 0.05. Human resources also do not moderate the influence of internal control on the quality of village government financial reports, as indicated by a p-value greater than 0.05.
Pengaruh Media Exposure, Profitabilitas, Leverage terhadap Pengungkapan Emisi Karbon dengan Pemoderasi Ukuran Perusahaan Hana Laras Dwita; Bestari Dwi Handayani
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 2 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i2.119504

Abstract

This study aims to examine the effect of media exposure, profitability, and leverage on carbon emission disclosure. The study employs secondary data obtained from energy sector companies listed on the Indonesia Stock Exchange (IDX) using a quantitative approach. The research sample consists of 322 observations. Data were analyzed using EViews 13 software through multiple linear regression analysis, with media exposure, profitability, and leverage as the independent variables, carbon emission disclosure as the dependent variable, and firm size as the moderating variable. The results indicate that media exposure and profitability have no significant effect on carbon emission disclosure, while leverage has a significant effect on carbon emission disclosure. Furthermore, firm size as a moderating variable is not proven to moderate the relationship between the independent variables and carbon emission disclosure.
Co-Authors Agung Haryono Agus Wagyana Akbar Agustian Amin Pujiati Bagas Aditya Putra Difa Putra Purnama Galuh Chandra Rheisyta Putri Hana Laras Dwita Ika Rahmawati Ismiyati Ismiyati, Ismiyati Ita Nuryana Legowo Djoko Mar'atus Sholikah Mar'atus Sholikah Sholikah Menik Kurnia Siwi Tusyanah Tusyanah Tusyanah Wijang Sakitri