Repository UASN

Pandemi COVID-19 memberikan dampak yang cukup besar bagi kinerja keuangan perusahaan. Tahap awal financial distress merupakan masalah profitabilitas di mana perusahaan masih memiliki alat-alat likuid untuk membayar kewajiban jatuh temponya. Ketikafinancial distress berkelanjutan, akan membuat perusahaan berada pada kondisi yang lebih ekstrim di mana perusahaan sudah tidak dapat membayar kewajiban yang jatuh tempo denganmenggunakan alatalat likuid lagi. Hal ini menarik perhatian auditor untuk melakukan pengawasan. Menurut teori keagenan, hal ini menciptakan peluang bagi manajer untuk melakukan praktik manajemen laba. Penelitian ini bertujuan untuk mengetahui pemilihan praktikmanajemen laba saat kondisifinancial distress pada pandemi COVID-19. Menurut teorikontigensi, pemilihan strategi manajemen laba dipilih berdasarkan kondisi perusahaan tersebut. Penelitian ini menggunakan model Three Stage Dynamic Financial Distress yang dikembangkan oleh Farooq pada tahun 2018 yang dinilai dapat mengukur tingkat financial distress lebih baik dibandingkan dengan model sebelumnya. Penelitian ini dilakukan terhadap210 perusahaan yang terdaftar dalam Bursa Efek Indonesia pada periode 2020 yang merupakan tahun di mana pandemi COVID-19 pertama kali terjadi di Indonesia. Hasil penelitian ini menunjukkan pada pandemi COVID-19, perusahaan cenderung melakukan praktik manajemen laba akrual pada tingkat awal dan akhir financial distress sedangkan tidak melakukan praktik manajemen laba pada industri yang paling terdampak pandemi COVID-19. Kata kunci: COVID-19, Financial distress, manajemen laba akrual, manajemen laba riil

The auditing profession has become so important in the general society as well as the business world because of its responsibility in providing assurance in reporting assets such as sustainability and other information, which a variety of stakeholders have their interests in (Arens et al., 2016). The goal of this study is to observe the relationship between the audit committee and audit quality towards earnings management of public companies that operate in the food, beverage, and tobacco industry in the top three GDP countries in ASEAN between 2018 and 2020. The result from various tests in this paper indicates that audit committee independence and audit quality do affect earnings management significantly. On the other hand, audit committee size did not seem to show any significance in influencing earnings management. Keywords: Audit Committee Size, Audit Committee Independence, Audit Quality, Earnings Management

Tujuan penellitian ini untuk menjembatani tiga jenis penelitian terdahulu untuk memberikan wawasan bagi konsumen ketika mereka membuat keputusan dalam hal pelayanan oftalmologi dengan tingkat persaingan tertentu, pada saat yang sama dapat digunakan untuk memahami anteseden dari revisit intention dan WOM yang berhubungan dengan patient satisfaction. Pengembangan model penelitian yang melibatkan perceived quality, price fairness dan patient satisfaction sebagai komponen yang dipengaruhi oleh kompetisi healthcare berdasarkan dari perspektif konsumen. Model ini divalidasi menggunakan Structural Equation Modeling di SmartPLS 3.2.8. Sampel terdiri dari 251 responden dan pengumpulan sampel dilakukan dengan metode nonprobability sampling dan teknik purposif sampling. Model struktur menunjukkan bahwavariabel patient satisfactionmampu dijelaskan oleh variabel healthcare competition, perceived quality dan price fairness sebesar 71.3%. sementara itu variabel perceived quality mampu dijelaskan oleh variabel healthcare competition sebesar 66,1%. Hal ini menunjukkan bahwa model penelitian ini tergolong kuat. Selanjutnya dengan menggunakan analisis matriks IPMA, kualitas layanan di mana institusi dapat memberikan waktu yang efisien dan akurat merupakan faktor kunci dalam keputusan untuk revisit intention. Di sisi lain, item yang palingkuat dari membangun patient satisfaction dengan pengaruh pada WOM adalah di mana institusi perlu meningkatkan persaingan melalui melengkapi teknologi canggih dan memiliki dokter mata dengan reputasi yang tinggi. Penelitian lanjutan diperlukan pada kategori yang berbeda pada layanan kesehatan oftalmologi. Kata Kunci:perceived competition-quality, price fairness, patient satisfaction, revisit intention, WOM

Financial reports are a source of information that can be used for decision-making, so it is necessary to carry out an audit process to assess the fairness or feasibility of presenting the financial statements prepared by the company. This study aims to prove the factors that influence audit delay. The factors tested in this study were financial distress, auditor switching, audit committees, and the COVID-19 pandemic on audit delay. This research was conducted on real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The number of samples in this study was 58 companies using a purposive sampling technique. Data analysis was carried out with classical assumptions and hypothesis testing using the multiple linear regression method with STATA version 17. Based on the results of the analysis it is known that audit delay is not affected by financial distress, auditor switching, and audit committee while audit delay is positively affected by the COVID-19 pandemic.

Main Purpose - The main objective of this study is to examine the influence of audit fee, audit rotation and audit reputation towards audit quality with earnings surprise benchmark. Method - Purposive sampling is utilized in this study and samples of 108 companies are gathered from publicly traded ASEAN-5 consumer companies that are listed on S&P Capital IQ from the period of 2017-2020. This research will use quantitative method and data will be tested by using SPSS IBM 25 with logistic regression approach. Main Findings - Audit fee (FEE) has negative and insignificant effect on audit quality as higher audit fee could indicate a higher audit risk, complexity of audit procedure or the business itself. Audit rotation (ROT) has negative and insignificant effect on audit quality as auditors needs more time understand risks associated with the industry. Audit Reputation (Rep) impact audit quality positively and have significant influence towards audit quality as Big Four firm with an outstanding reputation hold their auditors to a higher standard to maintain their expertise within the fields. Theory and Practical Implications - The implications of this research are addressed to investor, company, and future researcher. The implication of this study is that high audit fee and frequent rotation doesn’t necessarily result in high audit quality, but it can impair and degrade the quality of an audit. Novelty – This research will used real audit fee that are disclosed in company’s annual report as opposed to professional fee as an indicators of audit fees.   Keywords: audit fee; audit quality; audit reputation; audit rotation; earning surprise benchmark

This research was conducted to test and analyze the influence of interest, price, product quality, promotion, and brand image on purchasing decisions. The method used in this research was Structural Equation Modeling (SEM) using the SmartPLS application. The population in this study consisted of Traveloka application users with a total of 137 respondents. The study used purposive sampling with 104 respondents. The test results show that interest variable has a positive and significant effect toward purchasing decisions of Traveloka application users, while the price, product quality, promotion, and the variables of brand image have no significant effect toward users purchasing decisions of Traveloka application. Keywords: Price; Product Quality; Promotion; Brand Image; Interest

Tujuan utama dari perusahaan untuk mencari laba sebanyak-banyaknya dari hasil kegiatan perusahaan. Namun karena adanya perbedaan tujuan antara stakeholder dengan manajemen perusahaan, maka muncullah manajemen laba yang dilakukan oleh pihak manajemen perusahaan. Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh return on asset, return on equity, dan net profit margin terhadap manajemen laba. Penelitian ini dilakukan dengan metode pengambilan sampel purposive sampling dengan metode analisis regresi linear berganda pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Hasil penelitian ini menunjukkan bahwa return on asset memiliki pengaruh positif terhadap manajemen laba, sedangkan return on equity dan net profit margin tidak memiliki pengaruh terhadap manajemen laba. Kata kunci : return on asset, return on equity, net profit margin, manajemen laba

This study tests the hypothesis regarding the influence of four variables on audit report lag (ARL) as the dependent variable. The four independent variables are gender diversity, the expertise of the audit committee chair, the number of audit committee members, and the frequency of audit committee meetings. The researcher employed purposive sampling to select the study population. The observed population consists of publicly listed manufacturing companies. After the sampling process, the final sample comprised 465 data points representing three fiscal years from 2021 to 2023. Audit report lag is calculated as the number of days from the beginning of the fiscal year to the date of the audit report. The results show that gender diversity and the number of audit committee members, particularly in Indonesian companies, do not affect audit report lag. Meanwhile, the frequency of audit committee meetings and the expertise of the audit committee chair—measured by accounting or auditing background—can reduce the audit report lag. Keywords:Audit Report Lag, Gender Diversity, Audit Committee Expertise, Audit Committee Meetings, Manufacturing Companies, Indonesia

This research aimed to examine the effect of audit tenure, financial distress, and solvency on audit report lag while considering the size of public firm size as a moderating factor. By employing purposive sampling method, samples of 135 companies from the real estate industry in the Big 5 ASEAN that are listed on SandP Capital IQ from the period 2020-2022 are gathered. This research employs a quantitative approach and data will be analyzed using STATA ver. 17. The research findings demonstrated that audit tenure has a negative effect on audit report lag, whereas financial distress and solvency have a positive impact. The public firm size does not significantly strengthen the negative effect of audit tenure and does not significantly weaken the positive effect of financial distress on audit report lag. However, the public firm size can strengthen the positive effect of solvency on audit report lag. This research aims to provide theoretical implications whereas audit tenure affects agency theory while financial distress and solvency affect compliance theory. While practical implications suggest that companies engage the same auditor, monitoring financial conditions and solvency levels to reduce audit report lags. The novelty of this research is by using real estate industry companies located in the Big 5 ASEAN countries (Indonesia, Thailand, Singapore, Malaysia, and Vietnam) as the population and thus enriching understanding within this specific context and extending the applicability of findings to this sector. Keywords; Audit tenure, Financial distress, Solvency, Audit report lag, Public accounting firm size.

Audit delay in financial reporting can indicate the timeliness of the reports stated in a company which can lead to increased uncertainty of decisions from investors based on the reports provided. The purpose of this study is to analyze the effect from financial distress, company size, inventory activity and also profitability to audit delay. This study uses a population of several companies listed on S&P Platform in 2017-2019. The reason using purposive sampling is to obtain samples that suit the researcher's criteria. Total sample are used in this research was 303. Results obtained show there’s no effect between financial distress and audit delay; but firm size, profitability and inventory activity have a negative effect through audit delay. Keywords : financial distress; audit delay; firm size, profitability; inventory activity

This study aims to determine how the influence of fraud diamonds in detecting fraudulent financial statements in companies in Asia-Pacific listed in S&P in 2017-2019. The study used a purposive sampling method with a total population of 228 companies with a sample of 78 companies and used the STATA program for analysis. The results of the hypothesis testing carried out were that the pressure on financial stability had an effect on fraudulent financial statements with a significant level of 0.000 which was smaller than the significant level in this study which was 0.0101 so that it is accepted with the understanding that financial assets in the company have an effect on committing fraud, the opportunity for the nature of industry to affect the fraudulent financial statement with a significant level of 0.001 where smaller than the significant level in this study which is 0.01 so it is accepted with the understanding that warehouse inventory can be a trigger for someone to commit fraud, the rationalization of total accruals has an effect on fraudulent financial statements with a significant level of 0.003 which is smaller than the significant level in this study which is 0.01 so it is accepted with the understanding that the total accruals owned by the company have an impact because someone can commit fraud by falsifying total accruals, and the ability to use a dummy has no effect on fraudulent financial statements with a significant level of 0.295 which is greater than the significant level in this study which is 0.01 so that it is rejected with the understanding that the change of directors is not a factor in someone committing fraud. Keywords: Financial Stability; Nature of Industry; Rationalization; Capability; Fraudulent Financial Statement

This study aims to determine what factors influence fraudulent financial statements. Factor analysis of financial statement fraud uses fraud hexagon theory with financial target and external pressure variables to represent pressure, director change and CEO's education factors to represent capability, effective monitoring, and whistleblowing system factors to represent opportunity factors, total accrual ratio to represent rationalization, CEO's duality to represent ego and audit fees to represent collusion. Financial statement fraud is detected using the F-Score Model. The research sample is comapanies engaged in the information technology industry which is listed on S&P Capital IQ in the 2019-2021. Data was collected by purposive sampling method. The data processing method uses the Panel Data Regression Analysis with Fixed Effect Model (FEM). The results of the study show that financial targets have a positive effect on fraudulent financial reporting. Then, external pressure, rationalization and collusion have a negative effect on fraudulent financial statements. Meanwhile, director change, CEO's education, effective monitoring, whistleblowing system, and ego does not influence fraudulent financial statements. This research can be used as a reference for shareholders to prevent factors that can cause fraudulent financial reporting.