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Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan, Reputasi KAP dan Opini Audit terhadap Audit Delay Nurul Sulistiyani; Artila Sayyidina Fasya
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.208

Abstract

This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.
Pengaruh Green Process, Green Product, Green Image, dan Environmental Cost Terhadap Nilai Perusahaan Nurul Sulistiyani; Hasnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6969

Abstract

This research aims to determine the influence of Green Process, Green Product, Green Image, and Environmental Cost on Firm Value. This research uses secondary data obtained from annual reports and company sustainability report. The amount of data in this research population is 105 data from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) in the period 2021 - 2023. The analysis technique used in this research is multiple linear regression analysis which is processed using SPSS version 30. The results of this research are that Green Process has no effect on Firm Value, Green product has a positive effect on Firm Value, Green Image has no effect on Firm Value, Environmental Cost has no effect on Firm Value.
Pengaruh Green Process, Green Product, Green Image, dan Environmental Cost Terhadap Nilai Perusahaan Nurul Sulistiyani; Hasnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6969

Abstract

This research aims to determine the influence of Green Process, Green Product, Green Image, and Environmental Cost on Firm Value. This research uses secondary data obtained from annual reports and company sustainability report. The amount of data in this research population is 105 data from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) in the period 2021 - 2023. The analysis technique used in this research is multiple linear regression analysis which is processed using SPSS version 30. The results of this research are that Green Process has no effect on Firm Value, Green product has a positive effect on Firm Value, Green Image has no effect on Firm Value, Environmental Cost has no effect on Firm Value.