Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Nusa Akuntansi
Julian Maradina
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
PENGARUH AUDIT FEE, FINANCIAL DISTRESS DAN REPUTASI REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY Sonia Dewi; Julian Maradina
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.347

Abstract

This research aims to determine and obtain empirical evidence regarding the influence of Audit Fees, Financial Distress, and KAP Reputation on Audit Delay in food and beverage sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. This type of research is quantitative and uses secondary data in the form of annual reports or audited financial statements sourced from the official website of the Indonesia Stock Exchange (BEI) and company websites. The population in this study consists of food and beverage sector companies listed on the BEI during 2019-2023, totaling 80 companies as the population, and the sampling technique used is purposive sampling, fulfilling the criteria of 21 companies selected as the sample over 5 (five) years of observation. The data analysis technique in this study uses panel data regression analysis in Eviews 13 software. The results of this study indicate simultaneously that Audit Fee, Financial Distress, and KAP Reputation have an effect on Audit Delay. Partially, it shows that Financial Distress affects Audit Delay, whereas Audit Fee and KAP Reputation do not affect Audit Delay. Keywords: Audit Delay; Audit Fee; Financial Distress; KAP Reputation.
PENGARUH FINANCIAL DISTRESS DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Farezky Febrian Nugroho; Julian Maradina
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.349

Abstract

This study aims to determine and analyze the effect of financial distress and audit tenure on the integrity of financial reports in the property and real estate sector. Financial distress is measured using the Z-score method, and audit tenure is measured using a score of 1 = starting at the time of the engagement with the auditee, and a score of 2 = increasing annually. The data used in this study were obtained from the IDX website and the company website. This study used 28 companies in the property and real estate sector that had been eliminated according to predetermined criteria. The sampling method used was purposive sampling. The data analysis method used was panel data regression using Eviews 13.0 software. The results showed that financial distress and audit tenure simultaneously influenced the integrity of financial statements. Financial distress partially influenced the integrity of financial statements.
Co-Authors Farezky Febrian Nugroho Sonia Dewi