Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Student Scientific Creativity Journal
Naila Zahra Nurrahmi
Unknown Affiliation
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Manajemen Keuangan Dalam Novel Tuan Direktur Karya Hamka Deta Anjarwati; Naila Zahra Nurrahmi; Eva Dwi Kurniawan
Student Scientific Creativity Journal Vol. 1 No. 6 (2023): November: Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i6.2508

Abstract

This research uses qualitative research using heuristic methods to build leadership in the novel Mr Director Hamka's work. The problem faced is the pressure in the business environment found in the novel Mr Director. The data source for this research was taken from the novelMr Director Based on this research, Hamka's work can be concluded that financial management, literary works and companies play an important role in running a company.
Do Audit Tenure and Audit Committee Gender Diversity Affect Audit Report Lag? A Study on Energy Firms in Indonesia Naila Zahra Nurrahmi; Wawan Setiawan; Erna Fitri Komariyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): 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.v7i2.7325

Abstract

This study examines how audit tenure and gender diversity on the audit committee influence audit report lag (ARL). It focuses on energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The ARL measures the timeliness and accuracy of reports, essential for stakeholder interests. Longer audit tenures may increase audit efficiency, and increased gender diversity in the audit committee could enhance oversight and governance. The study employs a panel data approach and multiple linear regression analysis. The sample consists of 43 energy sector companies selected through purposive sampling, meeting the research criteria. Results indicate that longer audit tenure significantly reduces ARL, while gender diversity in the committee also has a notable effect. It highlights the importance of proper auditor rotation and increasing women's representation in audit committees to enhance the audit reporting process.
Co-Authors Deta Anjarwati Erna Fitri Komariyah Eva Dwi Kurniawan Wawan Setiawan