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All Journal Journal of Auditing, Finance, and Forensic Accounting Economic Education Analysis Journal
Pramono, Maylia
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Economics, Econometrics & Finance Education Other

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Audit Quality Determinants with Audit Report Lag as a Moderator on State-Owned Enterprises in Indonesia Rohmah, Fian Tri; Pramono, Maylia; Mussanadah, Atik Ul
JAFFA Vol 12, No 2 (2024): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i2.27431

Abstract

This research examines the moderating role of audit report lag (ARL) with the association between foundational audit elements (audit firm rotation, auditor switching, audit fees, and auditor gender diversity) and audit quality. By focusing on State-Owned Enterprises (SOEs) listed under the BUMN20 Index, it employs descriptive and inferential statistical analyses through panel data regression and Moderated Regression Analysis (MRA). The findings reveal that all non-moderated associations do not considerably influence audit quality. Inference from the moderation role, it is found that ARL weakens the correlation of audit fees and auditor gender diversity on audit quality. Shortly, it indicates the critical importance of maintaining output quality and timeliness in auditing.
Environmental Cost Allocation Model: Sustainability Local City in Indonesia Utaminingsih, Nanik Sri; Pramono, Maylia; Prastiwi, Andri; Hernawati, Retno Indah; Helmina, Monica Rahardian Ary
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77140

Abstract

This study aims to test a model for determining environmental cost allocation in local governments in Indonesia. Factors that are expected to contribute to this cost allocation determination model include gross regional domestic product, investment, population and local revenue. The population in the study were districts in Central Java province totalling 35 districts. The data analysis used in this study is a mediation regression model. This study uses quantitative data, where the data used in the study are obtained from the financial statements of each district in Central Java Province and the regional revenue and expenditure budgets of each district in Central Java Province. The results of this study prove that there is an influence of gross domestic product, population and local revenue on the determination of total environmental costs. However, investments made by local governments have no effect on the allocation of environmental costs that have been determined.
Co-Authors Andri Prastiwi Atik Ul Mussanadah Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Retno Indah Hernawati Rohmah, Fian Tri