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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial Advances In Social Humanities Research International Journal of Economics Studies
Mardiaton, Mardiaton
Universitas Malikussaleh
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OPTIMIZING ACCOUNTING GRADUATE COMPETENCIES FROM THE PERSPECTIVE OF STUDENTS, LECTURERS, AND GRADUATE USERS IN THE DIGITALIZATION 5.0 ERA Irne Aryanie; Ella Rahmayanti; Murni; Mardiaton; Munawarah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18640873

Abstract

This study aims to examine differences in perceptions between students, lecturers, and graduate users regarding 21 competency attributes of accounting graduates. Respondents in this study were students and lecturers from 4 state universities and 4 private universities, as well as graduate users from 7 types of industries. The total sample in this study was 120 samples, and hypotheses were tested using One-Way ANOVA analysis. The results of this study showed no significant differences between the sample groups. Meanwhile, the most important competency attributes were honesty, work ethic, willingness to continue learning, and the ability to operate accounting software, as well as responsibility.
THE EFFECT OF INDEPENDENT COMMISSIONERS, BOARD OF DIRECTORS SIZE, AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORTING (A Study Of Manufacturing Companies In The Industrial Sector Listed On The Indonesian Stock Exchange For The 2020–2023 Period) Mardiaton; Rifzan Fikra; Asy-Syura; Cut Putri Mellita Sari; Zulfan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20501354

Abstract

This study examines the role of Independent Commissioners, Board of Directors Size, and Audit Opinion in influencing the timeliness of financial reporting. Using a quantitative approach with panel data regression, secondary data from corporate financial statements were analyzed. Model selection through the Chow, Hausman, and Lagrange Multiplier tests indicated the Common Effect Model (CEM) as the most suitable. The findings show that, both individually and simultaneously, the three governance variables do not significantly affect reporting timeliness. The limited explanatory power of the model suggests that other factors outside governance mechanisms play a more dominant role. These results highlight the need for broader investigation into determinants of timely financial disclosure, particularly in emerging market contexts.
Co-Authors Arliansyah, Arliansyah Aryani, Irne Asy-Syura Cut Putri Mellita Sari Ella Rahmayanti Hamdhana, Defry Hasnita, Nevi Hidayat, Amam Taufiq Hidayatsyah Hidayatsyah Husnilasari, Riza Indrayani Irne Aryanie Khairisma, Khairisma Muhammad Fazlurrahman Syarif Muhammad Mirza Amanda Mukhlish Muhammad Nur Mukhsin Nyak Umar Mulia, Safara Munawarah Murni Murni Murni Mursidah Mutia Fonna Nur Afni Yunita Nur Elisyah Putri, Rany Gesta Rany Gesta Putri Rais Reza Pahlevi Ginting Rifzan Fikra Rimal Mahdani Rini Rosita Risnafitri, Hafizhah Sri Mulyati Yunina Yusra, Muhammad Zulfan