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ASCOSENDA IKA RIZQI
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INDONESIA
Jurnal EMA (Ekonomi Manajemen Akuntansi)
Published by Universitas Merdeka Pasuruan
ISSN : 25489380     EISSN : 25492322     DOI : http://dx.doi.org/10.47335/ema.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
conomy Accounting Human Resource Management Operations Management Marketing Management Financial Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 122 Documents
 9   10   11   12   13 
The Effect of Audit Term, Company Size, and Audit Delay on Audit Quality in Companies Meliatikasari, Meliatikasari; Saputra, Agung Joni
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10, No 1 (2025): JUNI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i1.578

Abstract

The purpose of this study is to investigate mining companies listed on the Indonesia Stock Exchange that are engaged in the coal subsector and to identify the factors that influence audit quality, audit delay, company size, and audit duration. This research collects quantitative data from 18 IDX enterprises using a purposive sampling technique. Thirteen of these businesses submitted 65 financial reports that were considered complete for the years 2019–2023. We used SPSS 27 to extract and analyze the data from the documents. Audit tenure and company size do not significantly affect audit quality (p > 0.05 and p > 0.935, respectively), but audit delay does have a substantial influence (p < 0.05), as can be shown from the data. The simultaneous impact of audit tenure, firm size, and audit delay on audit quality is statistically significant (p = 0.003, < 0.05). Only coal subsector mining companies registered on the IDX will be included in this study. The key takeaway from this research is an improved understanding of the relationships between audit quality, audit delay, company size, and audit duration
Implementation of the Theory of Planned Behaviour on Entrepreneurial Intention Cahyono, Krido Eko; Hariyana, Nanik; Ghifary, Muhammad Tahajjudi
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10, No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.690

Abstract

This study aims to examine the impact of entrepreneurship education on the entrepreneurial intentions of university students in Surabaya. Purposive sampling was applied to a group of 200 college students. The sample criteria included students who had completed entrepreneurship courses for bachelor's degrees and entrepreneurship practicums for vocational programs. This research utilized the Mann-Whitney U-Test via SPSS and partial least squares analysis through SmartPLS. The results of this research indicate the following: 1) attitude, subjective norm, and perceived behavioural control positively and significantly influence entrepreneurial intention, 2) entrepreneurship education significantly and positively affects entrepreneurial intention, 3) entrepreneurship education did not moderate the impact of any theory of planned behaviour variables on entrepreneurial intention, 4) gender did not moderate the relationship between entrepreneurship education and entrepreneurial intention, 5) no difference was found in the entrepreneurial intention levels of male and female college students, 6) no distinction was observed in the entrepreneurial intention levels of bachelor's degree students compared to vocational studies students.

Page 13 of 13 | Total Record : 122

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