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Aulia, Chania
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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MEMPERKUAT AKUNTABILITAS: DAMPAK TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PELAPORAN AUDIT YANG TEPAT WAKTU (Strengthening Accountability: Good Corporate Governance's Influence On Timely Audit Reporting) Aulia, Chania; Triyono, Triyono; Setiawati, Erma
Riset Manajemen dan Akuntansi Vol 15, No 2 (2024): Volume 15 Nomor 2 November 2024
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v15i2.407

Abstract

A number of academics have focused their research on the effect of corporate governance on audit report lag. With varying levels of significance, the studies that havebeen conducted show mixed findings, both consistent and otherwise. The purpose of this study is to collect information from journals regarding corporate governance issuesthat affect audit report lag in Indonesia from 2009 to 2022. The research sample consisted of 23 documents, including journals and university students' theses, which were purposively selected. The researcher combined the journal research results withthe meta-analysis method. This study shows that the board of commissioners, independent commissioners, and audit committee significantly affect audit delay. Theaverage correlation value of less than 0.25 indicates that the correlation between the independent and dependent variables is relatively low. In addition, this study confirmed the agency theory in the period 2009-2022 for various business industries, includingbanking, manufacturing, and LQ45 index stocks.
E-Commerce Utilization for Profitability, Customer Service Convenience, and Competitiveness of UMKM in Sukoharjo District Kusumawardani, Daning; Aulia, Chania
Journal of Global Hospitality and Tourism Technology Vol. 1 No. 2 (2024): Journal of Global Hospitality and Tourism Technology - December 2024
Publisher : Politeknik NEST

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14306443

Abstract

E-commerce is growing very rapidly, giving business people a great opportunity to develop their businesses. Entrepreneurs have a definite goal of continuously improving all aspects of their operations to increase profitability. This can be implemented through the product sales system using electronic media, namely e-commerce. This research aims to understand the factors influencing e-commerce utilization and whether it affects profitability in MSMEs. In addition, this study uses the independent variable of e-commerce utilization and the dependent variables of profitability, customer service, and competitiveness. The study concluded that as the factors influencing the utilization of e-commerce improve, the increase in MSME profitability, directly or indirectly, also gets better. E-commerce is an electronic medium that serves as a means of buying, marketing, and selling products online using the internet through devices such as laptops, cell phones, tablets, and others. In the digital era, transactions utilizing e-commerce are not new, as more people are leveraging this facility to conduct online buying and selling transactions. This system enhances accessibility for both entrepreneurs and consumers, facilitating buying and selling activities and fostering intense competition in the market.
Co-Authors Daning Kusumawardani Erma Setiawati Triyono Triyono