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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Ekonomics, Finance, and Management Studies
Artila Sayyidina Fasya
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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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 Net Working Capital, Operation Efficiency, Struktur Modal Terhadap Kinerja Keuangan Artila Sayyidina Fasya; Murtanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9452

Abstract

This study aims to analyze the effect of Net Working Capital, Operational Efficiency, and Capital Structure on financial performance in banking sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Financial performance uses Return on Assets (ROA) as the main indicator. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from a sample of the company's annual financial reports. The results of the study indicate that Net Working Capital has a significant positive effect on financial performance. Operational Efficiency proxied by the BOPO ratio has a significant positive effect on financial performance. Meanwhile, Capital Structure does not show a significant effect on financial performance. This finding provides the essence that the efficiency of working capital and operational management is the key to increasing bank profitability, while capital structure needs to be further studied in the context of risk management.
Pengaruh Net Working Capital, Operation Efficiency, Struktur Modal Terhadap Kinerja Keuangan Artila Sayyidina Fasya; Murtanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (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.v6i10.9452

Abstract

This study aims to analyze the effect of Net Working Capital, Operational Efficiency, and Capital Structure on financial performance in banking sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Financial performance uses Return on Assets (ROA) as the main indicator. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from a sample of the company's annual financial reports. The results of the study indicate that Net Working Capital has a significant positive effect on financial performance. Operational Efficiency proxied by the BOPO ratio has a significant positive effect on financial performance. Meanwhile, Capital Structure does not show a significant effect on financial performance. This finding provides the essence that the efficiency of working capital and operational management is the key to increasing bank profitability, while capital structure needs to be further studied in the context of risk management.
Co-Authors MURTANTO Nurul Sulistiyani