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All Journal Jurnal ULTIMA Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Theresia Olivia
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Economics, Econometrics & Finance

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Audit Committee, Independent Commissioners, Firm Size, and Intellectual Capital on The Financial Performance of State-Owned Enterprises Andriani, Chintia; Pratiwi, Devica; Theresia Olivia; Albert Sebastian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2995

Abstract

This study aims to explain the effect of audit committees, independent commissioners, company size, and intellectual capital on financial performance proxied by return on assets (ROA) in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population used is all BUMN companies listed on the IDX in 2020-2022. Sampling was selected using purposive sampling method, in order to produce samples that match the research criteria. The research sample amounted to 15 companies with a period of 3 years to 45 total samples. The data collection technique was carried out using the documentation method in the form of annual reports for the 2020-2022 period obtained from the IDX and the company's official website. The data collected was analyzed with multiple linear regression using SPSS 26. The results of this study indicate that the audit committee variable has a significant value of 0.000 and a t value of 5.360, the independent commissioner variable has a significant value of 0.670 and a t value of 0.430, the company size variable has a significant value of 0.000 and a t value of -7.375, and the intellectual capital variable has a significant value of 0.022 and a t value of -2.375, so that the only accepted hypothesis is H1, namely, the audit committee affects financial performance and other hypotheses are rejected. The audit committee, independent commissioners, company size, and intellectual capital have an influence of 61.1%, while the rest with a value of 38.9% can be influenced by other variables that are not in this research model. Audit committee variables affect financial performance, independent commissioners have no effect on financial performance, while company size and intellectual capital have a negative effect on financial performance. Future researchers are expected to add other variables besides the variables in this study and can use other more accurate measurement methods.
DETERMINAN AUDIT REPORT LAG: ANALISIS FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI, DAN UKURAN PERUSAHAAN PADA SEKTOR CONSUMER CYCLICALS DI BURSA EFEK INDONESIA PERIODE 2022-2024 Karvicha Akwila; Theresia Olivia
Ultimaccounting Jurnal Ilmu Akuntansi Vol 18 No 1 (2026): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v18i1.4869

Abstract

Abstract— During the 2022 to 2024 post pandemic period, the timeliness of financial reporting influences market efficiency and investor confidence. Addressing an empirical research gap stemming from inconsistent prior findings in contemporary accounting literature, this inquiry models how audit report lag responds to shifts in financial distress, operational complexity, and asset scale among consumer cyclicals or consumer non primer corporations listed on the Indonesia Stock Exchange. The novelty of this research lies in evaluating these structural and financial determinants during the post pandemic economic recovery phase to resolve ongoing empirical debates. By processing secondary data through a quantitative causal lens, a purposive sampling method applied specific criteria including active listing status, consistent financial reporting, and the exclusive use of Rupiah currency. Consequently, a final sample of 115 enterprises was isolated from a baseline population of 163, generating a panel of 345 firm year observations. Multiple linear regression executed via the Random Effect Model in EViews 14 reveals contrasting results: while financial distress acts as a significant factor for prolonged audit report lag, both corporate size and operational complexity fail to register a significant impact. Substantively, this indicates that while advanced computerized audit mechanisms efficiently handle vast transaction volumes and multi tiered corporate networks, financial instability triggers extensive substantive verification and intensified auditor skepticism. Therefore, financial distress emerges as a key driver of audit report lag in the consumer cyclicals domain. To safeguard capital market reputation and minimize information asymmetry, vulnerable firms must prioritize early stage external auditor integration and optimize internal financial reporting controls.
Co-Authors Albert Sebastian Andriani, Chintia Devica Pratiwi Karvicha Akwila