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All Journal Jurnal Akuntansi & Auditing Indonesia International Journal of Supply Chain Management Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Amalee: Indonesian Journal of Community Research & Engagement Ilomata International Journal of Management Asian Management and Business Review Business Management Jurnal Manajemen Dan Bisnis Ekonomi
Maya Sari, Nur Zeina
Universitas Langlangbuana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation Other

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The Effect Of Financial Distress And Audit Report Lag On The Integrity Of Financial Statements (A Study on Banking Companies Listed on the Indonesia Stock Exchange During the 2020–2025 Period) NH Salsabiela; Nur Zeina Maya Sari; Ayi Astuti
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/1yf3z889

Abstract

This study aims to examine the effect of financial distress and audit report lag on the integrity of financial statements in banking sector companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The integrity of financial statements is an important aspect in presenting financial information that is reliable, relevant, and trustworthy for users of financial statements. Financial distress conditions and audit report lag are assumed to influence the quality and integrity of a company’s financial statements. This study employed descriptive and verificative methods with a quantitative approach. The sampling technique used purposive sampling, resulting in a sample of banking companies that met the research criteria. The data used were secondary data in the form of financial statements and annual reports obtained from the official website of the Indonesia Stock Exchange and related company websites. The data analysis method used multiple linear regression analysis with the assistance of SPSS software. The results of the study indicate that financial distress has no significant effect on the integrity of financial statements. This finding suggests that a company’s financial difficulties do not directly affect the integrity of financial statements because companies are still required to prepare financial statements in accordance with accounting standards and regulatory provisions. Furthermore, audit report lag also has no significant effect on the integrity of financial statements. The length of the audit process does not necessarily reflect low integrity of financial statements, but may indicate the auditor’s level of prudence in examining the company’s financial statements. Therefore, the integrity of financial statements in the banking sector is more influenced by regulatory compliance, the quality of internal supervision, and the implementation of good corporate governance.
The Effect of Internal Control Systems and Inventory Information Systems on the Effectiveness of Inventory Stock Recording Tasya Khairinisa; Nur Zeina Maya Sari; Dian Widyantini
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/dgbkm819

Abstract

This study aims to analyze the effect of internal control system implementation and inventory information system on the effectiveness of inventory stock recording at PT Pindad (Persero) BUMN Bandung. Managing inventory effectively is a critical operational foundation for manufacturing companies to avoid overstocking or stockouts. The internal control system provides a structured mechanism to safeguard corporate assets and ensure financial report reliability, while the inventory information system minimizes manual human errors through integrated databases. The dependent variable, effectiveness of inventory stock recording, reflects the system's capacity to maintain accurate, timely, and complete inventory records. This study applied a quantitative approach with descriptive and verification methods. Questionnaires were distributed via purposive sampling to a total sample of 33 respondents across the Rendalprod, General, Engineering, and Production departments under the Industrial Engineering Manufacturing division . Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS version 4 to evaluate the outer measurement model and inner structural model. The structural model testing results revealed that the internal control system has a positive but non-significant influence on the effectiveness of inventory stock recording. Conversely, the inventory information system exerts a positive, strong, and statistically significant effect on the effectiveness of inventory stock recording. These empirical findings highlight that maximizing technical information system optimization and aligning system data with physical inventory counts are essential strategies to elevate stock record precision within national strategic state-owned enterprises.
The Effect of Profitability and Audit Opinion on Audit Delay in Construction Sector Companies Listed on The Indonesia Stock Exchange Rifa Ranti Nuraini; Nur Zeina Maya Sari; Uswatun Hasanah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/qehwd744

Abstract

This study aims to examine the effect of profitability and audit opinion on audit delay in construction sector companies listed on the Indonesia Stock Exchange. Audit delay is measured by the number of days between the company’s fiscal year-end and the date of the independent auditor’s report. Profitability is measured using Return on Assets (ROA), while audit opinion is measured using a numerical code, where companies receiving an unqualified opinion are assigned a value of 1 and companies receiving opinions other than unqualified are assigned a value of 0. This study uses a quantitative approach with descriptive and verification methods. The data used are secondary data obtained from annual financial reports and independent auditor reports of construction sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The sampling technique used is purposive sampling, resulting in 83 observations. The data were analyzed using multiple linear regression with SPSS. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The results show that profitability has no significant effect on audit delay, while audit opinion has a negative and significant effect on audit delay. The F-test result shows that profitability and audit opinion have a significant effect on audit delay. The adjusted R Square value of 0.097 indicates that profitability and audit opinion explain 9.7% of the variation in audit delay, while the remaining 90.3% is explained by other factors outside the model. The descriptive results also show that profitability is relatively low, audit opinion is generally good, and the average audit delay is approximately 86 days.
The Effect of Organizational culture and Auditor competence on Auditor performance Yanuar Tiar Megantara; Nur Zeina Maya Sari; Dian Widyantini
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bjxxw810

Abstract

This study aims to examine the influence of organizational culture and auditor competence on auditor performance at the Bandung City Regional Inspectorate. The data used are primary data in the form of questionnaires distributed to auditors at the Bandung City Regional Inspectorate. The method used in this study is descriptive and verification methods. The population in this study were auditors at the Bandung City Regional Inspectorate. A sample of 33 respondents was taken. The type of data used in this study is primary data. This study aims to determine the influence of organizational culture and auditor competence on auditor performance at the Bandung City Regional Inspectorate. This study was conducted using observation, interview, and questionnaire data collection techniques on employees of the Bandung City Regional Inspectorate processed using SEM-PLS. The results of this study are expected to be a solution to solve problems regarding employee performance at the Bandung City Inspectorate. The results of this study indicate that organizational culture and auditor competence have a positive and significant effect on auditor performance.
Pengaruh Net Profit Margin, Opini Audit, dan Ukuran Perusahaan terhadap Audit Delay pada Perusahaan Konstruksi yang Terdaftar di BEI 2019-2025 Rifa Ranti Nuraini; Nur Zeina Maya Sari; Uswatun Hasanah
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 3 (2026): Juli: JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v4i3.4317

Abstract

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.
Co-Authors Ayi Astuti Ayke Nuraliati Azhar Susanto Dhea Shintia Gurnita Dian Widyantini Dian Widyantini Euis Eka Pramiarsih Faisal, Rafi Ahmad Fitria Handayani Hadiana, R. Nana Harry Suharman Indri Utami Intan Oviantari Johan, Ahmad Kamil, Indriyati Kiki Aprilia Larasati, Putri Dinda Memed Sueb Nandang Nandang NH Salsabiela Nita Kanya Nunuy Nur Afiah Nurailiati, Ayke Nurdin, Rakhmat Rakhmat Nurdin Rifa Ranti Nuraini Rifa Ranti Nuraini Rohmana, Rohmana Rosimah, Siti Sondari, Tanty Sondary, Tanty Sudarmadi, Dedy Tasya Khairinisa USWATUN HASANAH Uswatun Hasanah Yanuar Tiar Megantara