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Tastaftiyan Risfandy
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tastaftiyan.risfandy@staff.uns.ac.id
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tastaftiyan.risfandy@staff.uns.ac.id
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INDONESIA
Sebelas Maret Business Review
ISSN : 25280627     EISSN : 25280635     DOI : -
Core Subject : Economy, Science,
SMBR publishes both empirical and non-empirical (contextual, descriptive, case-study) articles emphasizing on the recent business issues nationally or internationally. To cope with the current advancement of publishing world especially in academic journal article, SMBR follows the modern-style of article journal presentation. Each article published in SMBR have an outstanding story inside, strong background and contribution, robust analysis and empirical testing, and convincing conclusion and managerial implications. Articles submitted to the SMBR should cover key business disciplines: general management, finance, accounting, marketing, human capital, operations management, entrepreneurship, leadership, strategy, business ethics, Islamic business, and international business. Other topics are welcome, as long as it could stimulate discussions about business. SMBR operate blind review processes for each submitted article to ensure rigorous publishing process.
Arjuna Subject : -
Articles 92 Documents
The effect of auditor switching, audit opinions, and financial distress on audit delay Yudho Wicaksono; Reza Afrizal; Arsenio Sinoc Almeida Nunes; Ihsan Dzuhur Hidayat
Sebelas Maret Business Review Vol 8, No 1 (2023): June 2023
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v8i2.78750

Abstract

Mining companies are among the Indonesian capital market's most popular or sought-after sectors. As companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia-BEI), they are also obliged to provide regular financial reports. An independent auditor will review this financial report. The process of auditing financial statements until the final report by an independent auditor is called audit delay. Audit delay is the time required to carry out an audit from the end of the financial year until an independent auditor completes the audit report. Researchers in this study looked at the possibility that audit delays were caused by factors such as auditor switching, audit opinion, and financial distress. Mining business actors on the Indonesia Stock Exchange (Bursa Efek Indonesia-BEI) are the subjects of this research. This research used non-probability sampling and purposive sampling to obtain 140 research samples. Non-participant observation is used to get this data. To analyze the data using multiple linear regression with the help of the Statistical Package for Social Science (SPSS) software. The research results show that auditor switching has no impact on audit delay. In the case of audit delay, it does not matter whether the auditor changes or not. On the other hand, audit delay can occur due to the audit opinion given by the auditor, especially if the argument is unreasonable. Last, audit delays are exacerbated if the company experiences financial distress, whether caused by internal or external factors. The reason is that when auditors carry out audits on companies experiencing financial distress, they will be more careful, and of course, it will take a long time.
Measuring stability in Islamic rural banks: the influence of bank concentration and capital Desti Indah Pratiwi; Adennia Oktaviana Fadli; Arum Setyowati
Sebelas Maret Business Review Vol 8, No 2 (2023): December 2023
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v8i2.79715

Abstract

The Islamic Rural Bank, commonly referred to as BPRS in Indonesia, is a vital player in the country's economic landscape, providing limited banking services rooted in Islamic principles. BPRS serves as an economic catalyst across various regions, including both urban and rural areas, thereby shaping the level of concentration, capital ownership, and stability in the financial sector. This study centers its focus on BPRS, a unique financial institution that contributes significantly to the nation's economy. The research, conducted throughout Indonesia in 2020 from the first to the fourth quarter, offers fresh insights into BPRS as a subject of study. By employing quantitative methods, the study endeavors to explore the impact of concentration and capital ownership on the stability of BPRS in Indonesia. Interestingly, the findings in this research suggest that concentration levels don't provide a clear explanation of the relationship between BPRS concentration and stability. On the other hand, BPRS capital ownership is positively and significantly related to stability, indicating that a strong capital base enhances the overall stability of these Islamic rural banks. These results offer valuable insights into the financial dynamics of BPRS in Indonesia, providing essential information for policymakers and stakeholders as BPRS continues to drive the nation's economic development.

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