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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hermawan Triono
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Auditor Switching, Audit Tenure, dan Ukuran KAP Terhadap Audit Delay (Studi Kasus Pada Perusahaan Property dan Real Estate Yang Listing di BEI tahun 2020-2023) Ananta Adi Firmansyah; Hermawan Triono; Enny Susilowati Mardjono; Dian Festiana Hadi Saputro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7800

Abstract

This study was conducted to obtain empirical evidence on the impact of auditor switching, audit tenure, and the size of the Public Accounting Firm (KAP) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative descriptive approach with secondary data from the IDX as its source. Data analysis was carried out with the help of SPSS version 25 software, including descriptive statistical tests, classical assumption tests, and hypothesis tests. The results of the study indicate that auditor switching does not have a significant effect on audit delays with a significance value of 0.352> 0.000. However, the audit engagement period and KAP size separately have a significant effect on audit delays with a significance value of 0.000 <0.05 for both. Together, the three independent variables are proven to have a significant effect on audit delays with a significance value of 0.000 <0.05.
Pengaruh Sistem Pengendalian Internal Terhadap Siklus Produksi Barang Jadi Pada CV Zefanya Busana Mandiri Imannuela Kristina Agustien; Hermawan Triono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9004

Abstract

This research aims to analyze the influence of the internal control system on the production cycle of finished goods at CV Zefanya Busana Mandiri, specifically operating in the clothing production section. This study focuses on the implementation of the five main components of internal control based on the COSO framework, namely control environment, risk assessment, control activities, information and communication, and monitoring. The type of research used is quantitative research using a questionnaire. The sampling process was conducted using purposive sampling method. The population that is the object of the research is all employees directly involved in the production process, totaling 40 employees. The analysis method applied is multiple linear regression. The result of the data analysis show that partially, only the control environment, and supervision have a significant positive impact on the production cycle, while risk assessment and control activities do not show a significant effect on the production cycle. The coefficient of determination obtained is 0,767 or 76,7% of the production cycle is influenced by the control environment, risk assessment, control activities, information and communication, and monitoring, while the remaining 23,3% of other variations is influenced by other variables not included in this study.
Green Accounting: Peningkatan Environmental Performance Studi Kasus Perusahaan Semen, Energi, dan Tambang Muhammad Fietra Winandha; Arditya Dian Andika; Enny Susilowati M; Hermawan Triono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9433

Abstract

Companies in the sectors of cement, energy, and mining engage in the extraction of raw materials, their subsequent processing into finished products, and the distribution or delivery of these goods. These raw materials are derived from natural resources and are essential in the production of a variety of materials. The manufacturing process produces a considerable volume of waste, which consequently affects the environment. This study aims to explore the effects of renewable energy, recycled waste, and environmental costs on environmental performance, both individually and collectively, while also evaluating these effects through experimental analysis. This study will employ a quantitative methodology, concentrating on specific sustainability reports from firms within the cement, energy, and mining sectors that are listed on the Indonesia Stock Exchange between the years 2020 and 2024. Utilizing a purposive sampling technique, this research has yielded a total of 60 data sets. The objective of this analysis is to address the research hypothesis through the application of structural equation modeling. The findings of the study demonstrate that, to a certain degree, only renewable energy possesses the capability to impact environmental performance, whereas factors such as recycled waste and environmental costs do not exert influence. It is important to acknowledge that when evaluating their cumulative effects, all methods of green accounting can alter environmental performance. Additionally, this research indicates that the evolving framework of green accounting emphasizes accounting practices associated with transactions, events, financial entities, and social and environmental processes. In light of these findings, green accounting is defined as the practice of recognizing, quantifying, documenting, reporting, and disclosing the integration of an organization’s accounting activities with its environmental performance into a unified figure, which stakeholders then utilize to inform both economic and non-economic decisions.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Pada Sektor Transportasi dan Logistik Rika Heny Septina; Hermawan Triono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11413

Abstract

This study aims to examine the effect of profitability, company size, and leverage on earnings management practices among issuers in the transportation and logistics sector on the Indonesia Stock Exchange. This study uses a quantitative approach, analyzing secondary data from financial reports for the 2021-2024 period, selected through purposive sampling techniques. The data was then processed using multiple linear regression. The findings show that profitability has no impact on earnings management. Conversely, company size was found to have a significant negative effect, while leverage has a significant effect on earnings management practices. Theoretically, these results indicate that large company size encourages stricter supervision, thereby minimizing profit manipulation. However, high debt burdens actually trigger management to engage in profit management in order to meet financial obligations. Simultaneously, these three variables contribute 25% to the variation in profit management, while the remaining 75% is influenced by other external factors outside the research model. This study is expected to enrich the literature on profit management practices in public companies.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Pada Sektor Transportasi dan Logistik Rika Heny Septina; Hermawan Triono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11413

Abstract

This study aims to examine the effect of profitability, company size, and leverage on earnings management practices among issuers in the transportation and logistics sector on the Indonesia Stock Exchange. This study uses a quantitative approach, analyzing secondary data from financial reports for the 2021-2024 period, selected through purposive sampling techniques. The data was then processed using multiple linear regression. The findings show that profitability has no impact on earnings management. Conversely, company size was found to have a significant negative effect, while leverage has a significant effect on earnings management practices. Theoretically, these results indicate that large company size encourages stricter supervision, thereby minimizing profit manipulation. However, high debt burdens actually trigger management to engage in profit management in order to meet financial obligations. Simultaneously, these three variables contribute 25% to the variation in profit management, while the remaining 75% is influenced by other external factors outside the research model. This study is expected to enrich the literature on profit management practices in public companies.
Co-Authors Ananta Adi Firmansyah Arditya Dian Andika Enny Susilowati Mardjono Imannuela Kristina Agustien Muhammad Fietra Winandha Rika Heny Septina Saputro, Dian Festiana Hadi