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All Journal KEUNIS Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Trisakti KANGMAS: Karya Scientific Community Service is a journal Countable (Contemporary Business and Sustainability Science) Mandalika Journal of Community Services Proceeding International Annual Conference Economics, Management, Business, and Accounting
DIAH ISKANDAR
Universitas Mercu Buana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Effect of Audit Fee, Audit Rotation, Audit Committee and Kap Size on Audit Quality (Empirical Study on Infrastructure Sector Companies Listed on the BEI in the Period of 2019-2023) Yovanka, Tyara; Iskandar, Diah
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 1 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This research uses secondary data which aims to test and obtain empirical evidence regarding the influence of audit fees, audit rotation, audit committee and KAP size on audit quality. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used in this study is the purposive sampling method, with the criteria of infrastructure companies listed on the Indonesia Stock Exchange from 2019-2023, publishing complete audited annual reports from 2019-2023 and having complete audit fee data from 2019-2023, resulting in a sample of 24 companies over a period of 5 years, with a total of 120 data samples that meet the criteria. This study sample uses a logistic regression test using SPSS 25 software. The results of this study indicate that Audit Fees have a negative effect on Audit Quality, Audit Rotation does not affect Audit Quality, Audit Committees have a positive effect on Audit Quality and KAP Size has a positive effect on Audit Quality.
The Impact of Risk Management, Business Creativity, and Business Collaboration on Business Growth Through Financial Management Quality: a Study on MSMEs Wahyudi, Sely Megawati; Tanjung, Putri Renalita Sutra; Chairunesia, Wieta; Handayani, Riaty; Iskandar, Diah
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6792

Abstract

MSMEs play a vital role in driving urban economic growth but continue to face challenges in managing risks, fostering innovation, and building effective collaboration. In a competitive environment such as DKI Jakarta, sound financial management and the ability to convert internal capabilities into measurable performance are essential. This study analyzes the influence of risk management, business creativity, and business collaboration on MSME growth with financial management quality as a mediating variable. Using a quantitative approach and SEM-PLS analysis on 100 purposively selected MSME respondents, the findings indicate that risk management and business creativity significantly enhance growth, whereas collaboration does not. Financial management quality also indicates a strong direct and mediating effect between risk management and creativity on business growth. The study reinforces the Resource-Based View and Enterprise Risk Management Theory, emphasizing that robust financial governance strengthens innovation-based performance. Future research should expand regional coverage and explore mediators such as digital literacy or market orientation.
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KINERJA ESG PADA PERUSAHAAN PUBLIK DI INDONESIA Murti, Karina; Wahyuni, Putri Dwi; Iskandar, Diah
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.26222

Abstract

This study aims to analyze the influence of firm size and profitability on Environmental, Social, and Governance (ESG) performance of companies listed on the Indonesia Stock Exchange (IDX). The research sample consists of 40 companies indexed by Morningstar Sustainalytics and Thomson Reuters during the 2020–2024 period, resulting in 200 observations selected using purposive sampling. Secondary data were obtained from IDX publications, sustainability databases, and companies’ official reports. The data were analyzed using panel data regression with the Fixed Effect Model. The novelty of this study lies in the use of total sales as a proxy for firm size and the simultaneous examination of two profitability indicators, namely Return on Equity (ROE) and Net Profit Margin (NPM), to provide a more comprehensive explanation of ESG performance determinants in emerging market companies, particularly in Indonesia. Unlike previous studies that generally employ total assets as firm size measurement or focus on a single profitability indicator, this study integrates operational capacity and financial efficiency perspectives in explaining ESG performance. The results show that firm size has a positive and significant effect on ESG performance, indicating that larger companies tend to implement better sustainability practices due to greater resources and higher public pressure. Conversely, ROE has a negative and significant effect, suggesting that firms with higher shareholder returns tend to prioritize financial performance over sustainability initiatives. Meanwhile, NPM has no significant effect on ESG performance. In conclusion, ESG performance in Indonesian public companies is more strongly influenced by organizational scale than profitability efficiency. Future research is recommended to incorporate additional variables such as corporate governance characteristics, leverage, institutional ownership, or media exposure, and to extend the observation period.
The Urgency of Digitalization Vis-a-Vis Business Trends (Indonesia Case) Lucky Nugroho; Surender Mor; Diah Iskandar; Erna Setiany; Daru Asih; Febyola Mellin
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The purpose of this conceptual paper is to understand how entrepreneurs cope with the challenges posed by Gen Z and Millennials consumers in the era of COVID-19, the era of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA), the era of Industrial Revolution 4.0 and consumer retention under this uncertain business environment. We employed a descriptive-qualitative method to analyse Indonesia's Gen Z and Millennials. The findings infer that present-day entrepreneurs have swiftly adapted to the earlier challenges and successfully survived and competed with businesses. The study suggests that the needs and desires of Gen Z and Millennials, new normal conditions, the VUCA era, and the Industrial Revolution 4.0 emerged as crucial factors for entrepreneurs in adapting to the business in uncertain scenarios. The paper's inferences can be significant for entrepreneurs, businesses, and future researchers as it provides information, references, and scientific treasures for entrepreneurs, businesses, and consumers, especially Gen Z and Millennials.
Co-Authors Anna Cholifah Anshori, Sofyan Daru Asih Erna Setiany Febrian Kwarto Febyola Mellin ISA, Salmi Mohm KEAT, Ooi Say Lawe Anasta Lucky Nugroho Muhammad Harun Sukarno Murti, Karina Rachmawati, Amartia RIANA RIANA Riaty Handayani Rizalti, Suri Meylinda Rujito Rujito Sely Megawati Wahyudi SETYAWATI, Hari Sukarno, Muhammad Harun Surender Mor Tanjung, Putri Renalita Sutra Wieta Chairunesia Yovanka, Tyara