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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Balance : Jurnal Akuntansi dan Bisnis
Muhamad Rafli
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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The Influence of CEO Ethnicity, Institutional Ownership, and Independent Board of Commissioners on Sustainability Reporting with Profitability as a Moderating Variable Dirvi Surya Abbas; Abduh Hafizh Rabbani; Muhamad Rafli
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.701

Abstract

This study aims to empirically examine the effects of CEO Ethnic, Institutional Ownership and the Independent Board of Commissioners on Sustainability Reporting with Profitability as a moderating variable. The research population comprises all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018- 2022. Using a purposive sampling technique, the study collects 50 samples across those years. Researches obtained second data from financial reports and annual reports published on the official website of the respective company. The study conducts a panel data logistic regression analysis using EViews software. The results reveal that CEO Ethnic, Independent Board of Commissioners do not significantly influence Sustainability Reporting. In contrast, Institutional Ownership has a positive effect. Furthermore, Profitability weakens the influence of CEO Ethnic and the Independent Board of Commissioners on Sustainability Reporting, while strengthening the relationship between Institutional Ownership and Sustainability Reporting.
Audit Report Lag in High and Low Risk Manufacturing Firms Muhamad Rafli; Dirvi Surya Abbas
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/pnbp7n27

Abstract

This study examines the influence of audit fee, audit tenure, inherent risk, key audit matters, auditor switching, and audit committee meeting frequency on audit report lag (ARL). The sample is divided into high- and low-inherent-risk groups to explore potential differences. A quantitative approach using panel data regression is applied to manufacturing firms listed on the Indonesia Stock Exchange during 2022–2024. The Fixed Effect Model (FEM) is used for the overall sample, while the Random Effect Model (REM) is applied to the subsamples. The findings show that audit tenure, inherent risk, and auditor switching significantly reduce ARL. Audit fee has a positive but insignificant effect, while key audit matters and audit committee activity are not significant. Further analysis indicates differing patterns across risk groups. In low-risk firms, only audit fee significantly decreases ARL. In contrast, for high-risk firms, inherent risk and key audit matters are the only significant factors, although the overall model is not statistically significant. These results suggest that the determinants of ARL depend on contextual conditions, and commonly used variables may not sufficiently explain audit timeliness in high-risk corporate settings.
Co-Authors Abbas, Dirvi Surya Abduh Hafizh Rabbani