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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Fina Ruzika Zaimar
Universitas Negeri Makassar
Education

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AUDIT DELAY DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN PUBLIK: LITERATUR REVIEW PERIODE 2020-2024 Muh. Khairil Amri; Keisya Putri Salsabila; Andi Ratu Zaqhila; Fildzah Nur Aini R; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.8804

Abstract

This study aims to review and synthesize recent research on audit delay and its influencing factors in public companies in Indonesia during the 2020–2024 period. Audit delay refers to the time lag between the end of a company’s fiscal year and the publication of its audited financial statements, which affects the timeliness and relevance of financial information. Using a Systematic Literature Review (SLR) approach, this study analyzed 15 selected articles obtained from Google Scholar and other academic databases. The review identified key determinants that consistently influence audit delay, including profitability, firm size, auditor opinion, solvency, reputation of the Public Accounting Firm (KAP), auditor switching, and corporate governance mechanisms. Profitability and auditor opinion were found to be the most dominant variables, where highly profitable firms tend to complete audits faster, while companies receiving non-unqualified opinions experience longer delays. The findings also indicate that external factors such as the COVID-19 pandemic contributed to extended audit completion times due to limited access and operational disruptions. This literature review emphasizes that audit delay is a multidimensional phenomenon influenced by both internal and external factors, highlighting the importance of improving corporate governance, internal control, and financial reporting systems to ensure timely and transparent audits.
Audit Kas dalam Perspektif Manajemen Risiko: Analisis Faktor Fraud dan Human Error pada Entitas Bisnis di Indonesia Darmi Patulak; Haspina; Deswita Nuraidha S; Harun Al Rasyid; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.9435

Abstract

This study aims to analyze cash audits from a risk management perspective by highlighting fraud and human error factors within business entities in Indonesia. Cash is the most liquid asset and the most vulnerable to misuse, thus requiring a strong internal control system to ensure the reliability of financial reporting. This research employs a literature review by gathering relevant previous studies related to cash audits, risk management, fraud, and human error. The findings show that fraud risks often arise due to weak segregation of duties, inadequate supervision, and the continued use of manual recording systems. Meanwhile, human error is triggered by limited understanding of procedures, high workloads, and insufficient competency in using accounting technology. Risk-based cash audits supported by regular reconciliations, layered authorization, and digital systems are proven effective in minimizing cash irregularities. In addition, surprise audits and whistleblowing systems strengthen early detection of fraud. This study concludes that integrating risk management, improving human resource competence, and modernizing audit systems are key to preventing fraud and human error, while enhancing the financial integrity of business entities.
Analisis Kasus Manipulasi Laporan Keuangan dan Penyelesaian Audit: Studi Kasus PT Garuda Indonesia Ahmad Akil; Fina Ruzika Zaimar; Melanie Tumanan; Muh. Nurfaiz Alfarisi
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.9675

Abstract

This study analyzes the financial statement manipulation case of PT Garuda Indonesia in 2018 and the audit process that followed. The study aims to explain how the manipulation occurred, how the audit addressed the case, and what factors influenced the auditor’s independence. The research uses a qualitative method with a case study approach based on public documents, audit reports, and regulatory sanctions. The findings show that Garuda Indonesia recognized revenue from a cooperation agreement with PT Mahata Aero Teknologi before meeting the criteria in PSAK. This recognition changed a large loss into a reported profit. Regulators required a restatement that confirmed a significant loss. The audit process found limited evidence on material accounts and high uncertainty about going concern, which led to a disclaimer opinion in 2020. The case shows that weak internal control, pressure on management, and poor governance increased fraud risk. The sanctions from OJK and the Ministry of Finance forced improvements in audit quality and governance. The study recommends stronger internal control, strict revenue recognition standards, and better independence for auditors to prevent similar cases.
ANALISIS AKUISISI MODAL DAN STRATEGI PEMBAYARAN KEMBALI PADA STARTUP DI INDONESIA: STUDI KASUS GOTO GOJEK TOKOPEDIA TBK Najwa Adilla Taira Eko; Ahmad Rifaldi S; Jilan Fadhillah; Ratuliu; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes capital acquisition and repayment strategies at PT GoTo Gojek Tokopedia Tbk, one of the largest technology companies in Indonesia. The study uses a qualitative approach through a systematic literature review combined with content analysis of financial reports, IPO prospectuses, official publications, and previous studies from 2020 to 2025. The analysis shows that GoTo's capital acquisition process through strategic investor funding, venture capital, and IPO has succeeded in increasing assets and equity without putting direct pressure on cash flow. However, this increase in capital has not resulted in a significant improvement in profitability due to high operating costs, post-merger integration expenses, and a high proportion of short-term debt. Efficiency analysis shows an increase in operational efficiency, but the company's capital structure still faces liquidity pressures and short-term financial risks. The findings confirm that successful business consolidation through mergers does not automatically strengthen financial performance, requiring a more targeted repayment strategy through debt restructuring, asset optimization, and cost efficiency. This research contributes to the development of capital structure studies in technology companies and provides practical recommendations for digital startups in formulating sustainable funding strategies.
Co-Authors Ahmad Akil Ahmad Rifaldi S Andi Ratu Zaqhila Darmi Patulak deswita nuraidha s Fildzah Nur Aini R harun al rasyid haspina Jilan Fadhillah Keisya Putri Salsabila Melanie Tumanan Muh. Khairil Amri Muh. Nurfaiz Alfarisi Najwa Adilla Taira Eko Ratuliu