Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi, Manajemen, Akuntansi
Azkia, Syarifah Nailul
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Bibliometric Study of ESG Disclosure Research Scientific Mapping and Future Directions Azkia, Syarifah Nailul
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10055

Abstract

Penelitian ini bertujuan untuk mengeksplorasi tren dan perkembangan kajian ESG Disclosure melalui pendekatan bibliometrik, dengan menganalisis literatur ilmiah yang terbit antara tahun 2011 hingga 2025. Analisis dilakukan menggunakan metode co-occurrence network, thematic map, dan thematic evolution, berbasis perangkat lunak RStudio dengan Bibliometrix. Data sebanyak 888 dokumen diperoleh dari database Scopus. Hasil penelitian menunjukkan bahwa literatur ESG Disclosure mengalami transisi signifikan dari pendekatan normatif menuju integrasi multidimensi, mencakup inovasi teknologi, kebijakan ekonomi hijau, dan tata kelola berkelanjutan. Topik seperti sustainable development dan green innovation muncul sebagai tema sentral, menandai pergeseran menuju pendekatan yang holistik. Namun demikian, implementasi ESG Disclosure masih menghadapi tantangan dalam aspek regulasi, infrastruktur, dan pembiayaan, khususnya di negara berkembang. Penelitian ini memberikan rekomendasi strategis berupa penguatan integrasi kebijakan publik, pengembangan skema pembiayaan hijau, serta kolaborasi internasional. Hasil studi ini penting untuk mendukung kebijakan berkelanjutan secara global dan mempercepat transisi menuju ekonomi hijau yang inklusif dan resilien.
The Impact of Key Audit Matter Disclosures on Audit Report Lag in Indonesia Azkia, Syarifah Nailul; Rosdini, Dini; Sukmadilaga, Citra
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6800

Abstract

Timely audited financial reporting is essential for maintaining the relevance of accounting information and reducing information asymmetry among stakeholders. Following the implementation of SA 701, Key Audit Matter (KAM) disclosures have become an important component of auditor reporting that may influence audit completion time. This study examines whether KAM disclosure characteristics affect Audit Report Lag (ARL) among non-financial firms listed on the Indonesia Stock Exchange during 2022–2024.This study employs panel data regression using 771 firm-year observations from 257 firms in the consumer cyclicals, property and real estate, and energy sectors. The results show that the number of KAMs has no significant effect on ARL. By contrast, the length of KAM disclosure is negatively affect ARL. In addition, firm size, profitability, leverage, and audit opinion do not significantly affect ARL. These findings imply that the length of KAM disclosure, rather than its quantity, is more relevant in explaining audit timeliness in Indonesia.
Co-Authors Citra Sukmadilaga Dini Rosdini