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CONTABILITA: Journal of Accounting and Finance
Published by Universitas Katolik Darma Cendika
ISSN : -     EISSN : 31236499     DOI : https://doi.org/10.37477/caf
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CONTABILITA : Journal of Accounting and Finance is a peer-reviewed scientific journal published twice times a year (April and October) managed by the Accounting Study Program, Faculty of Economics and Business, Universitas Katolik Darma Cendika. The scope of the journal includes financial accounting, management accounting, taxation, auditing, accounting information systems, accounting education, corporate governance, corporate finance, strategic management, environmental and social accounting, public sector accounting, and entrepreneurship. ISSN Number 3123-6499.
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Articles 12 Documents
 1   2 
Determination of Audit Delays in Financial Sector Companies from 2021 to 2023 Irene Gracelia Trivena; Anita Permatasari
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.855

Abstract

This study aims to examine the effect of liquidity, solvency, and profitability on audit delay in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample was determined using a purposive sampling method and resulted in 37 banks observed over three years, producing 111 firm-year observations. Secondary data were obtained from annual financial reports published on the IDX and analyzed using multiple linear regression. The empirical results show that liquidity has a significant effect on audit delay, indicating that a bank’s ability to meet its short-term obligations is related to the timeliness of the auditor in completing the engagement. Solvency also affects audit delay, meaning that a healthier capital structure facilitates the auditor in obtaining sufficient and appropriate audit evidence, thereby shortening audit completion time. Furthermore, profitability is found to influence audit delay; high earnings encourage management to accelerate the issuance of audited financial statements (consistent with signaling theory), while at the same time requiring auditors to exercise greater caution, making management’s document readiness a key determinant of audit duration. These findings highlight the importance of sound financial performance and early reporting preparation in order to minimize audit delay in Indonesian banking companies.
The Influence of Relativism Ethics and Professional Commitment on the Intention to Conduct External Whistleblowing Marini Purwanto
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 2 (2025): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v1i2.856

Abstract

Whistleblowing considered as an effective method in preventing fraud. Whistleblowing actions, especially that occur externally, still face many challenges and are not easy to do. It’s require a lot of deliberation, dilemmas and possibility of higher risk in the process. So encouragement is required to be the factor to perform it. Some factors that can influence external whistleblowing are ethical relativism and professional commitment. This study aims to determine whether there is a difference between relativism ethics views and absolutism ethics views towards intention to perform external whistleblowing and to determine whether there is a difference between a high professional commitment and low professional commitment towards intention to perform external whistleblowing. This study uses a 2x2 experimental design and students of Widya Mandala Catholic University, Accounting S-1 majored as participants, the data test is carried out through two stages of testing, namely homogeneity test using Levene test and univariate ANOVA test to test the hypothesis. The results of the study show that there is a difference between relativism ethics views and absolutism ethics views towards intention to perform external whistleblowing. Where participants with ethical relativism views tend to have a smaller intention to perform external whistleblowing. There is a difference between a high professional commitment and a low professional commitment towards intention to perform external whistleblowing. Where the intention of participants to perform external whistleblowing is higher in fraud cases with a high professional commitment

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