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Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia Wibowo, Raden Arief; Barros, Agapito; Dewi, Silfia Fitriana
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6574

Abstract

Research on audit committee ownership is still very limited, making it highly worthy of further investigation. Investors and regulators acknowledge the significance of having audited financial information that is released in a timely manner. Audit delay conducted by the auditor creates high information uncertainty for investors. This study aims to analyze the effect of audit committee ownership and firm size on audit delay mediated by the quality of financial reporting with a sample of 75 non-financial companies listed on the IDX in 2016-2020 with the sampling technique used is purposive sampling. This study uses path analysis with Eviews software version 9. The results of this study indicate that company share ownership and Firm Size have no effect on audit delay, financial reporting quality does not mediate the effect of company share ownership on audit delay, while financial reporting quality mediates the effect of size company against audit delay. This research contributes theoretically by enriching the literature on audit committee ownership.
Digital customer experience and social media marketing on purchase intention Nurfaizal, Yusmedi; Hafshah, Luqyana Nida; Nafisa, Fairuzavina Kafka; Barros, Agapito
Manajemen Komunikasi Vol 10, No 2 (2026): Accredited by Republic Indonesia Ministry of Research, Technology, and Higher E
Publisher : Faculty of Communication Sciences Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmk.v10i2.67084

Abstract

Background: The development of digital technology changed consumer interaction patterns among students as the generation who uses online platforms to buy branded products. They use online media to get information as well as to do buying transactions. In the digital marketing, intensity of interactions in the digital form increases and gives impacts to online experiences; therefore communication on social media regarding purchase intentions becomes more important. Purpose: We examined some influences of digital customer experiences and social media marketing on formation of buying intentions. We also looked at the role of perceiving value as one mediate variable and trust as moderate variable. Methods: We used quantitative survey with 200 undergraduate students from three universities in Purwokerto, Indonesia: Universitas Jenderal Soedirman, Universitas Muhammadiyah Purwokerto, and Universitas Amikom Purwokerto. Use purposive sampling technique, with citeria must be active social media users and having experiences related to online shopping. To perform data analysis, we used Partial Least Squaes Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 to generate measure and structure models. Results: Digital customer experience and social media marketing significantly rise perceived value and directly strengthen student intention to purchase. Perceived value was a key factor effecting on digital interactions on decision to buy. Trust showed strong relationships between perceived value as well as purchase intentions, indicating that higher levels of trust in digital platforms can grow consumers’ intent of making a buying. Conclusion: In order to increase perceived value and trust among young consumers, some businesses need to create interestingly and interactively digital experiences and to make credible communication on social media. Implications: As digital marketing literature grows, we offer real implications for organizations especially students in online market.
Digital Ethno-Religious Determinants of Santri Religious Behavior: Technology Attitudes as a Mediator and Pesantren Culture as a Moderator Khafidin, Zaenal; Ihsan, Ihsan; Masrukhin, Masrukhin; Nurfaizal, Yusmedi; Barros, Agapito
EDUKASIA Vol 20, No 2 (2025): EDUKASIA
Publisher : Program Studi Pendidikan Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/edukasia.v20i2.33841

Abstract

This study aims to examine how Islamic digital literacy and digital religious identity influence santri religious behavior. The research addresses the issue of increasing digital exposure among pesantren students and how this exposure shapes their religious expression. The study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (SmartPLS4) and involves 100 Madrasah Aliyah students from both salaf and modern pesantren in Kudus, Indonesia. The results show that Islamic digital literacy and digital religious identity significantly predict religious behavior, both directly and indirectly through attitudes toward technology. The findings that pesantren culture strengthens the effect of attitudes on religious behavior. This study contributes a mediation moderation model that explains how digital competence, identity, and cultural context interact to shape religious behavior among santri, offering insights for culturally grounded digital literacy development in Islamic education.