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All Journal Jurnal Manajemen Terapan dan Keuangan Seminar Nasional Teknik Kimia Kejuangan Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seminar Nasional Program Pengabdian Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Indonesian Journal of Economic & Management Sciences (IJEMS)
Yuliusman
Universitas Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences

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Gender-Diverse Audit Committees, Size of Public Accounting Firms, and Audit Opinions on Stock Prices Mediated by Audit Report Lag Zalisman Rahmadan; Yuliusman; Rita Friyani; Achmad Hizazi; Muhammad Gowon
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.5204

Abstract

This research examines and assesses the connection between gender-diverse audit committees, the size of public accounting firms, and audit opinions on stock price mediated by audit report lag. The research topic explored energy companies listed on the Indonesian stock exchange (IDX). Fifty-four data from three years of observation were included The research sample was selected with a purposive sampling technique, following three particular criteria. Data were analyzed using PLS-SEM analysis. Data processed using SmartPLS 3.2.9 application. The results of the tests showed that results were Gender-diverse audit committees did not affect Audit Report Lag. In contrast, the size of the public accounting firm and audit opinion affected the audit report lag. Gender-diverse audit committees had no direct and indirect effect on stock prices. In contrast, the public accounting firm's size and audit opinion affect stock prices directly and indirectly, and audit report lag affects stock prices.
The Influence of Corporate Governance Mechanisms on Financial Reporting Fraud (A Study on Property & Real Estate Sector Companies Listed on IDX in the Years 2018-2022) Dewi Aryani; Afrizal; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i3.4729

Abstract

The objective of this study is to investigate the impact of corporate governance mechanisms on financial statement fraud. The study focuses on board of commissioners, independent commissioners, managerial ownership, institutional ownership, and audit committees. Purposive sampling is used, targeting property and real estate companies listed on the Indonesian Stock Exchange from 2018 to 2022. The sample consists of 16 companies, resulting in a total of 80 data points over a 5-year period. Data analysis techniques include descriptive statistics and logistic regression analysis using SPSS software version 26. The findings reveal that the audit committee plays a positive role in preventing financial statement fraud, while the other factors examined do not exhibit significant influence
The Effect of Financial Literacy, Financial Attitude, Locus of Control, and Lifestyle on Financial Management Behavior (Case Study on Undergraduate Accounting Study Program Students Faculty of Economics and Business Jambi University) Anastasya Laga; Achmad Hizazi; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4977

Abstract

This study aims to see how financial literacy, financial attitude, locus of control, and lifestyle influence financial management behavior. For data analysis using a questionnaire, the sample of 100 respondents was chosen using a purposive sampling technique. Using SPSS For Windows Version 26 software, the multiple linear regression analysis approach was used to evaluate the hypothesis. The findings in this study are that financial literacy, financial attitude, locus of control, and lifestyle have a positive and significant influence on financial management behavior. Partially, financial literacy and lifestyle have a positive influence on financial management behavior, while financial attitude and locus of control have no effect on financial management behavior
The Effect of Profitability, Leverage, Corporate Social Responsibility and Firm Size on Company Value with Good Corporate Governance as a Moderating Variable in Technology Companies Listed on the Bei in 2019-2022 Megawati Ajo Putri; Yuliusman; Rahayu
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5050

Abstract

This study aims to obtain empirical evidence of the influence of Profitability, Leverage, Corporate Social Responsibility and Firm Size on Company Value with Good Corporate Governance as a moderating variable. The population in this study are technology sector companies listed on the IDX in 2019-2022. The sample in this study were 11 companies for 4 years, so the total sample was 44. The data analysis technique used was Moderate Regression Analysis (MRA) with a significance level of 5%. The results showed that the variable profitability and firm size had an effect on firm value, while leverage and corporate social responsibility had no effect on firm value. Good corporate governance variables can moderate profitability and firm size on firm value, but cannot moderate leverage and corporate social responsibility variables on firm value
The Role of Profitability in Moderating the Influence of Company Size, Company Activities, Board of Directors, and Audit Committee on Disclosure of Sustainability Reports in Non-Financial Companies Registered on BEI and Publishing Sustainability Reports for 2018-2020 Ario Satria; Yuliusman; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5819

Abstract

This research aims to collect empirical evidence regarding the influence of company size, performance, board of directors and audit committee on sustainability reporting, profitability as a moderating variable. This research is quantitative research using secondary data obtained from the Indonesian Stock Exchange. The subjects of this research include non-financial companies listed on the IDX in 2018-2020. The sampling method uses a purposive sampling method with the criteria that non-financial companies have registered and published financial reports and sustainability reports for the 2018-2020 period. The research sample consisted of 32 companies over 3 years, so the total sample for this research was 96. The data analysis technique used was descriptive statistics and moderate regression analysis (MRA) using SPSS version 21 software with a significance level of 5%. The results of this research show that different company sizes and audit committees have an effect on sustainability reporting, while company performance and the board of directors have no effect on sustainability reporting for Sustainable Development. The profit variable cannot adjust the influence of company size, company performance, board of directors and audit committee on sustainability reporting
Analysis of the Influence of Financial Distress, Capital Structure, Complexity of Company Operations, Auditor Opinion and KAP's Reputation on Audit Delay Clara Liany Tampubolon; Afrizal Afrizal; Yuliusman Yuliusman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9255

Abstract

The aim of this research is to analyze the influence of financial distress, capital structure, company operational difficulties, auditor opinion, and KAP reputation on audit delay simultaneously and partially. Sampling used purposive sampling by considering a population of 84 property & real estate sector companies listed on the Indonesia Stock Exchange in 2020-2022. 71 companies were selected for three years or 213 eligible data. This quantitative research uses multiple linear regression analysis techniques using IBM SPSS version 26 software. The findings of this research reveal that financial distress, capital structure and company operational complexity have a significant effect on audit delay. On the other hand, the auditor's opinion and KAP reputation do not show any influence on audit delay.
Co-Authors . Marnas Achmad Hizazi Adi Ikhsan Syukri Amri Afrizal Afrizal Afrizal Afrizal Afrizal Agus Solikhin Al Parok Al Parok Anastasya Laga Ario Satria Arsyadt Arsyadt Clara Liany Tampubolon Dahmiri Dedy Setiawan Dewi Aryani F. Husni Hasbullah, F. Husni Fauziah Fauziah Friyani, Rita Idham Khalik Indra Lila Kusuma Junaidi Junaidi Lia Kurniati Lucky Enggraini Fitri Lucky Enggrani Fitri Mayang Oktaviani Malik Megawati Ajo Putri Muhammad Amin Muhammad Gowon Mukhzarudfa Mukhzarudfa Mukhzarudfa Musyayaddah Musyayaddah Nela Safelia Nyimas Dian Maisyarah Rahayu Reni Yustien Sri Rahayu Susfayetti Wahyu Rohayati Wirmie Eka Putra Wiwik Tiswiyanti Yuliana Zalisman Rahmadan