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This Author published in this journals
All Journal The Indonesian Accounting Review Greenation International Journal of Economics and Accounting
Rahayu
Universitas Jambi, Jambi, Indonesia
Economics, Econometrics & Finance

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The Effect of Audit Lag, Audit Fee and Size of Public Accounting Firm on Audit Opinion with Going Concern Notes with Company Size as a Moderating Variable Bilqisth Natasya Febriyanti; Ratih Kususmastuti; Rahayu
Greenation International Journal of Economics and Accounting Vol. 3 No. 2 (2025): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i2.432

Abstract

This study aims to examine the effect of audit lag, audit fee, and size of the Public Accounting Firm (KAP) on audit opinion with a going concern note, with company size as a moderating variable. The object of research is energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The data used is secondary data from financial reports and independent auditor reports, with a total of 57 samples and 228 observations selected through purposive sampling. The analysis method used is logistic regression and Moderated Regression Analysis (MRA) with the help of SPSS version 30. The results of this study indicate that audit lag, audit fee, and KAP size simultaneously affect audit opinion with a going concern note. Partially, only audit fees have a significant positive effect. Meanwhile, audit lag and KAP size have no significant effect, and company size is unable to moderate the effect of the three on audit opinion with a going concern note.
Business Ethics, Internal Control, and Cybersecurity in Foreign Exchange Transactions: Empirical Evidence from Indonesia Misni Erawati; Ratih Kusumastuti; Rahayu; Lutfi; Derist Touriano; Afriantoni
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5604

Abstract

This study examines the relationship between business ethics, internal controls, cybersecurity, and foreign exchange transactions in Indonesia. Cybersecurity is positioned as a mediating mechanism that links governance-related factors to the success of foreign exchange transactions in the banking sector. Using a quantitative survey approach, data were collected from directors and managers of foreign exchange companies affiliated with the Indonesian Foreign Exchange Dealers Association (APVA) that were accessible during the data collection period. A total of 176 questionnaires were distributed, and 121 usable responses were analyzed using path analysis in the SPSS. The results show that business ethics positively and significantly affect cybersecurity, indicating that ethical values, such as integrity, transparency, accountability, and compliance, support stronger cybersecurity practices. Internal control also has a positive and significant effect on cybersecurity, suggesting that control mechanisms contribute to the protection of digital financial transactions. Furthermore, cybersecurity has a positive and significant effect on foreign exchange transactions. However, business ethics and internal controls do not have significant direct effects on foreign exchange transactions, indicating that their contributions operate indirectly through the aspect of cybersecurity. These findings highlight cybersecurity as a strategic governance capability that connects ethical conduct and internal control with transaction reliability, data integrity, and stakeholder trust.
Business Ethics, Internal Control, and Cybersecurity in Foreign Exchange Transactions: Empirical Evidence from Indonesia Misni Erawati; Ratih Kusumastuti; Rahayu; Lutfi; Derist Touriano; Afriantoni
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5604

Abstract

This study examines the relationship between business ethics, internal controls, cybersecurity, and foreign exchange transactions in Indonesia. Cybersecurity is positioned as a mediating mechanism that links governance-related factors to the success of foreign exchange transactions in the banking sector. Using a quantitative survey approach, data were collected from directors and managers of foreign exchange companies affiliated with the Indonesian Foreign Exchange Dealers Association (APVA) that were accessible during the data collection period. A total of 176 questionnaires were distributed, and 121 usable responses were analyzed using path analysis in the SPSS. The results show that business ethics positively and significantly affect cybersecurity, indicating that ethical values, such as integrity, transparency, accountability, and compliance, support stronger cybersecurity practices. Internal control also has a positive and significant effect on cybersecurity, suggesting that control mechanisms contribute to the protection of digital financial transactions. Furthermore, cybersecurity has a positive and significant effect on foreign exchange transactions. However, business ethics and internal controls do not have significant direct effects on foreign exchange transactions, indicating that their contributions operate indirectly through the aspect of cybersecurity. These findings highlight cybersecurity as a strategic governance capability that connects ethical conduct and internal control with transaction reliability, data integrity, and stakeholder trust.
Co-Authors Afriantoni Bilqisth Natasya Febriyanti Derist Touriano Lutfi Misni Erawati Ratih Kusumastuti Ratih Kususmastuti