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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pendidikan Indonesia (Japendi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Hermawan Triono
Universitas Dian Nuswantoro, Semarang, Indonesia
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Pengaruh Ukuran Perusahaan, Audit Tenure, dan Profitabilitas Terhadap Audit Delay pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Heny Nur Aini; Purwantoro Purwantoro; Imang Dapit Pamungkas; Hermawan Triono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11442

Abstract

This study aims to analyze the influence of company size, tenure audit, and profitability on audit delay in insurance companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Audit delays are a crucial issue because they have implications for the relevance of information and stakeholder decision-making. The study uses a quantitative approach with a causal associative design, utilizing secondary data from audited financial statements selected through purposive sampling. Data analysis used multiple linear regression with SPSS version 25. The results showed that simultaneously, the three variables had a significant effect on the audit delay with an F value of 3.282 (sig. 0.025) and an R² of 11.5%. Partially, only the size of the company had a significant positive effect, indicating that large-scale companies require longer audit times due to operational complexity and high transaction volumes. Audit tenure and profitability had no significant effect, suggesting that the duration of the auditor's engagement and the level of the company's profits were not the main determinants of the timeliness of audits in the insurance industry. The findings show that company size has a greater influence compared to auditing tenure and profitability.
Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Darojatuz Zakiyyah Maisarotus Sa'diyah; Wikan Isthika; Hermawan Triono; Melati Oktafiyani
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Abstract

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.
Analisis Efektivitas Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak: Sebelum dan Sesudah Implementasi Putri Amelia Savitri; Anna Sumaryati; Juli Ratnawati; Hermawan Triono
Jurnal Pendidikan Indonesia Vol. 6 No. 10 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i10.8681

Abstract

Tolerance is the attitude of mutual respect and respect for differences in opinions, beliefs, cultures, religions, or habits of others, while maintaining good manners and not imposing their will. The ethics of tolerance mean that we are kind and respectful of others who are different from us. For example, if there is a friend who has a different religion or way of life, we do not insult or vilify him, but we still respect him and live in harmony together. This article aims to find out the views and attitudes of the public towards the implementation of Pancasila values, especially in terms of the ethics of tolerance in the midst of social life. Through the distribution of questionnaires, data was collected to analyze the extent to which the community understood and applied the value of tolerance as a tangible manifestation of practicing the precepts of Pancasila, especially the second and third precepts. The results of this study are expected to provide an overview of the social conditions of the community related to national values and become the basis for the development of policies or programs that encourage social harmony. All data obtained is guaranteed confidentiality and is used solely for academic purposes.
Co-Authors Anna Sumaryati Darojatuz Zakiyyah Maisarotus Sa'diyah Heny Nur Aini Imang Dapit Pamungkas Juli Ratnawati Melati Oktafiyani Purwantoro Purwantoro Putri Amelia Savitri Wikan Isthika