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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Accounting & Finance in Asia Pasific Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Januar Eko Prasetio
Universitas Pembangunan Nasional “Veteran” Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Operational Complexity, Institutional Ownership, Leverage, dan Firm Size Terhadap Audit Report Lag pada Sektor Property & Real Estate Siti Humairoh Juliani; Januar Eko Prasetio
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3241

Abstract

This research investigates the impact of operational complexity, institutional ownership, leverage, and firm size on audit report lag among property and real estate firms listed on the Indonesia Stock Exchange from 2021–2024. The prompt delivery of financial statements holds vital importance for stakeholders, although numerous sector-specific elements frequently result in substantial audit delays. Employing a quantitative methodology and purposive sampling, the study yields 285 observations derived from audited annual financial reports. Binary logistic regression analysis, conducted via SPSS version 25 software, assesses the likelihood of audit report lag occurrences. Findings reveal that institutional ownership exerts has a significant negative effect on audit report lag, indicating that higher institutional ownership strengthens the monitoring function and leads to faster audit completion. Conversely, leverage has a significant positive effect, suggesting that higher debt levels increase financial risk and require more extensive audit procedures, thus extending the audit process. Meanwhile, operational complexity and firm size exhibit no significant effects. Overall, audit report lag in the property and real estate sector is more strongly influenced by ownership structure and financial risk than by operational complexity or company size.
THE EFFECT OF FINANCIAL PERFORMANCE ON THE QUALITY OF SUSTAINABILITY REPORTS WITH ENVIRONMENTAL UNCERTAINTY AS A MODERATING VARIABLE Mahesti Pramusinta; Sri Hastuti; Januar Eko Prasetio
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1304

Abstract

The purpose of this research is to determine the effect of financial performance on the quality of sustainability reports and to identify the moderating variable of environmental uncertainty that moderates financial performance on the quality of sustainability reports. Population of this research use sector energy which listed in IDX from 2022 until 2024 period which use  purposive sampling methods with simple regression linear analysis and moderating regression analysis. Research results show that financial performance has a positive effect on the quality of sustainability reports, and that environmental uncertainty can moderate the effect of financial performance on the quality of sustainability reports. The theoretical implications of this study can serve as a reference for future research on the same topic. The practical implication is that companies can improve their financial performance in order to enhance the quality of their sustainability reports.
The Mediating Role of Environmental Sustainable Development Between Corporate Social Responsibility and Green Innovation Sabihaini Sabihaini; Januar Eko Prasetio; Suyatno Ladiqi; Hamizah Binti Abdul Rahman; Rusdiyanto Rusdiyanto
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4402

Abstract

Amid the escalating global climate crisis, recycling firms are increasingly expected to integrate social responsibility with environmentally sustainable practices and green innovation. This study examines the mediating role of environmental sustainable development (ESD) in the relationship between corporate social responsibility (CSR) and green innovation (GI) in Indonesia’s recycling industry. Using a quantitative survey, data were collected from 129 recycling companies and analyzed through SEM-PLS. The results show that CSR positively affects ESD (? = 0.684; p 0.001) and GI (? = 0.343; p 0.001), while ESD also positively affects GI (? = 0.401; p 0.001). The indirect effect of CSR on GI through ESD is significant (? = 0.271; p 0.001), indicating partial mediation because the direct CSR–GI path remains significant. These findings suggest that CSR contributes to green innovation more effectively when translated into resource-saving, waste-reducing, and environmentally sustainable development practices. The study extends CSR and green innovation literature and offers practical guidance for recycling firms seeking to align sustainability commitments with competitive, low-carbon innovation strategies.
Co-Authors Hamizah Binti Abdul Rahman Mahesti Pramusinta Rusdiyanto Rusdiyanto Sabihaini Sabihaini Siti Humairoh Juliani Sri Hastuti Suyatno Ladiqi