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All Journal Economic Reviews Journal International Journal of Economic Research and Financial Accounting
Fista Lindu Aprilia
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Liability and ROE on Audit Delay in Listed Energy Sector Companies on the Indonesia Stock Exchange 2021-2023 Fista Lindu Aprilia; Sherly Indah Kania; Echa Salsabilla; Marshanda Marshanda; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.289

Abstract

This study examines the impact of capital structure components, namely liabilities and equity, on the duration of audit delay in energy sector entities listed on the IDX during 2021-2023. Using quantitative methodology with multiple linear regression techniques, this study sets DER as a proxy for liabilities and ROE as a proxy for equity, while audit delay is measured nominally as the dependent variable. The research findings revealed a positive and significant effect of equity on audit delay with a coefficient value of 0.127 (sig. 0.025), while liabilities showed a significant negative effect with a coefficient of -0.050 (sig. 0.004). Simultaneous testing resulted in an F count of 13,386 with a significance of 0.000, proving that the two independent variables jointly affect audit delay. The research model is able to explain 55.3% of the variation in audit delay, as indicated by the Adjusted R Square value, with the remaining 44.7% explained by variables outside the model. Based on these results, this study recommends the importance of optimizing the capital structure of energy companies through efficient equity management and appropriate liability control to optimize audit completion time in the context of dynamic economic development.
Pengaruh Pengeluaran Pemerintah, Investasi, Angkatan Kerja, dan Inflasi Terhadap Produk Domestik Bruto (PDB) Indonesia Tahun 2015-2022 Ayunda Dwi Putri; Fista Lindu Aprilia; Debi Safitri Gultom; Sanusi Ghazali Pane
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.402

Abstract

This research focuses on the influence of government spending, investment, labor force, and inflation on Indonesia's gross domestic product (GDP) in 2015-2022. This research explains the influence of inflation, government spending, investment, labor force on Indonesia's Gross Domestic Product. This research uses quantitative research with the method used panel data regression analysis assisted by the analysis tool, namely eviews. The data collection techniques in this research are observation and literature study. The results of the research show that statistical tests from the results of hypothesis testing on government spending and investment have increased by 1%, apart from that the workforce does not have a significant influence on Gross Domestic Product (GDP), while increasing inflation will reduce Gross Domestic Product (GDP). This research concludes that the labor force, government spending and investment variables have a positive and significant effect on Gross Domestic Product (GDP), while inflation has a negative and significant effect on economic growth, with the coefficient of the inflation variable being negative. This means that an increase in the inflation rate will tend to reduce Indonesia's Gross Domestic Product (GDP).
Co-Authors Ayunda Dwi Putri Debi Safitri Gultom Echa Salsabilla Marshanda Marshanda Meigia Nidya Sari Sanusi Ghazali Pane Sherly Indah Kania