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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JUDICIOUS: Journal of Management Golden Ratio of Mapping Idea and Literature Format Akademika : Jurnal Pemikiran Islam Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat Journal of Economics and Management Akurasi
Swarmilah Hariani
Universitas Mercu Buana
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Audit Tenure, Ukuran Kap, dan Umur Perusahaan terhadap Audit Report Lag dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Sisdiana, Awalliyah; Hariani, Swarmilah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/htnd8029

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of audit tenure, KAP size, and company age on audit report lag with audit committee as moderating variable. This research design is descriptive and causal. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research sample was determined using purposive sampling method and obtained a sample size of 52 companies downloaded through the official website www.idx.co.id. The research was conducted for 5 years so that 260 sample data were obtained. The type of data used is secondary data and the analysis method used to test the hypothesis in this study is multiple linear regression and moderation regression with SPSS software version 22. The contribution of this research is theoretical contribution, practical contribution, and policy contribution. The results of this study indicate that audit tenure and company age have a negative effect on audit report lag. In addition, the audit committee is able to moderate the effect of audit tenure and company age on audit report lag, but is unable to moderate the effect of KAP size on audit report lag.
Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa Daito, Apollo; Hariani, Swarmilah; Arini, Lusia Sri
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2882

Abstract

Ethical violations in the accounting profession continue to raise global concerns, and universities play a central role in shaping the integrity of future professionals. This study aims to examine the influence of Islamic Spiritual Intelligence (ISI), Love of Money (LOM), and Engagement (ENG) and Accounting Students’ Ethical Perception (ASEP) in Indonesia. Using the framework of Moral Self-Regulation Theory, this research adopts a quantitative approach with an explanatory survey method. Three hundred twenty-two questionnaires were distributed, and 302 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with Smart PLS 4.0. The findings show that ISI significantly reduces students' materialistic tendencies (LOM) and enhances their engagement in academic and social activities. ISI also has a direct and indirect effect on students' ethical perceptions. Engagement positively influences ethical perceptions and partially mediates the effects of ISI and LOM. Additionally, the interaction between LOM and ENG negatively impacts ethical perception, indicating that high engagement may buffer the adverse effects of materialism. The study contributes to the literature by highlighting the critical role of spirituality and affective involvement in moral development, especially within Muslim-majority contexts. The findings recommend that higher education institutions integrate spiritual values and student engagement into ethics curricula to promote holistic character education.  
Analisis Tingkat Efisiensi, Efektivitas dan Desentralisasi Fiskal terhadap Kinerja Keuangan Daerah (Studi Kasus pada Kabupaten/Kota di Sumatra Utara) Haryatmoko, Haryatmoko; Hariani, Swarmilah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 3 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i3.2459

Abstract

This study aims to analyze the performance of local governments in all districts in Province of North Sumatra for the 2017-2021 budget year. The data used is secondary data obtained from the Audit Board of the Republic of Indonesia in the form of a Budget Realization Report  for the 2017-2021 fiscal year. This study is a descriptive study using an analysis of regional independence ratios and financial ratios to assess the performance of local governments in all districts in Province of North Sumatra. The results showed that the development of the level of efficiency in the management of regional expenditures of all districts in Province of North Sumatra, it can be said less efficient which is the percentage of average yield above 90%.  And then for the development of the level of effectiveness of the management of Regional Original Income, it can be said to be effective, namely with an average yield of above 80%, while for the decentralization of Regional Original Income  is on the low level.
Co-Authors A Halim Achmadi Achmadi Adhilla Aninta Putri Ali Akhmadi Apollo Apollo Ardio Sagita Arini, Lusia Sri Bernarda Kriswulan Bucharni Bunayah, Rahma Chyntia Ambar Sugiharti Daito, Apollo Danung Nurdiatama Desti Marjanah Diana Purnama Lestari Donant Alananto Iskandar Dudi Permana Elvando Pelupessy Fazri, Fanisyah Harnovinsah Harnovinsah Hendryadi Hendryadi Indah Kusuma Astuti Inne Marita Isah Shehu Mohammed Itang Itang Johannes Haryatmoko Lusia Sri Arini Malik, Hafiz Abdul Samee Martkliana, Azhyqa Rereantica Melina Febi Awani Melissa Astuti Pasaribu Mindana, Eliong Jose Miranti Harwaningrum, Miranti Mochamad Soelton Purba, Hansian Putri, Natalie Amelia Putri, Nazila Rahma Bunayah Rahmi, R. Roy Budiharjo Saragih, Siska Novita Sisdiana, Awalliyah Siska Novita Saragih Suryani Tantri Yanuar Rahmat Syah Taufik Akbar Venny Venny Veny Veny Wahyu Ersandi Yusuf Yanto Ramli Yenny Dwi Handayani Yoshida, Debbie Yudhi Herliansyah YULIA AGUSTINA Yulia Agustina Yulia Yustikasari Yulius Dharma Yusuf, Wahyu Ersandi Yusup, Wahyu Ersandi