Audit delay is the lag in completing an audit report by the auditor. Audit delay causes financial statements to be inhibited for publication. This causes the users of financial statements to wait longer to be able to use financial statements as a tool in decision making. The purpose of this research is to empirically examine the effect of company size, liquidity, profitability, solvability, and audit firm size towards audit delay on property and real estate companies that listed on Indonesia Stock Exchange (IDX) in 2014-2018. This research is a quantitative study that tests the hypothesis, whether there is the influence of independent variables on the dependent variable. This study uses the ordinary least square method Statistical test used is the coefficient of determination test, partial t test and simultaneous f test. The selection of research samples using purposive sampling method. The sample of this research consists of 46 companies with 5 years of research so total of the research objects amounting 230 data. The data analysis method used in this research is panel data regression analysis using E-views version 10. Based on the results of partial test, profitability and audit firm size have significant effect on audit delay. Company size, liquidity, and solvency do not have a significant effect on audit delay. Simultaneous test result showed that company size, liquidity, profitability, solvability, and audit firm size simultaneously affect audit delay. The results of this study indicate that if the auditor wants to minimize audit delay, they must pay more attention to clients' profitability and consider the size of the company, the size of the audit's scope of work
This research aimed to analyze the impact of intellectual capital towards the firm’s financial performance and firm’s value. Intellectual capital was measured by Value Added Intellectual Capital (VAIC) which has three components, such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Firm’s financial performance and firm’s value were measured by Return on Assets (ROA), Return on Equity (ROE), Revenue Growth (RG), and Tobin’s Q ratio. There were 102 observations of Property and Real Estate company sector listed in Indonesia Stock Exchange period 2014-2016 that was analyzed using the linear regression method. The results show that VAIC has a significant impact towards financial performance and firm’s value, except revenue growth, which means that the firm’s ability to generate value added and also profit with total assets and equity increase if IC is managed properly. Therefore, VACA is the only component of VAIC that has a significant impact towards financial performance and firm’s value, except RG which means that the capital employed is already managed properly.
Sustainability is considered new for Indonesian state-owned enterprises, also has become an obligation since two years ago. More and more people are aware of the environment for the next generation, the survival of mankind in the future. Sustainability issues are no exception in Indonesia. Companies publish sustainability reports as well as financial and annual reports. This sustainability report creates a need, namely the need for audits for sustainability reports. This is often referred to as a sustainability audit or assurance report. It is a qualitative descriptive survey. Researchers collect data from the literature and study observations as well as from interviews with stakeholders. The results of our study were obtained because the increasing number of public companies reporting on sustainability requires sustainability reporting audits in Indonesian public companies. The advantage of a sustainability audit report is that, in addition to its reputation or image, it can also add value to the company's planning, structure and accountability. Brand name of the listed company. However, there are weaknesses, the weakness lies in comparability and costs.
Energy is one of the vital needs for humans. Indonesia as a developing country faces problems in ensuring the availability of energy. The aim of this research is to explore the development of practice energy management disclosure in accordance with GRI 302 (energy) in energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) through disclosures issued by each company. This study uses secondary data collected from reports published by energy sub-sector companies listed on the Indonesia Stock Exchange (IDX) and can be accessed online. Data analysis was carried out using the data analysis model of Miles and Huberman (1992), namely data reduction, data presentation, drawing conclusions, and verification. The results of this study indicate that only thirty-six out of 74 energy subsector companies (49%) report energy management disclosure according to GRI 302 (energy) for three consecutive years (2020-2022). Nineteen out of thirty-six companies attach a GRI Index Reference to their GRI 302 (energy) reports. Meanwhile, the other thirty-eight companies did not attach the GRI Index Reference in their reports. The company is expected to develop a power plant that uses renewable energy as its energy source. By using renewable energy, companies can reduce consumption of non-renewable energy, and play a role in reducing CO2 emissions in the environment.
One of the key drivers of the Indonesian economy is small and medium-sized enterprises (SMEs). Especially in overcoming the crisis caused by COVID-19. However, SMEs also need a competitive advantage to be able to compete with larger companies. One of the competitive advantages can be obtained through innovation in eco-design (Vihma & Moora, 2020). This study examines the factors which influence SMEs’ intention to adopt eco-design. The quadruple bottom line (QBL) method forms the foundation for these elements (Simons et al., 2017). It is the evolution of the triple bottom line (TBL) with the additional factor of purpose, besides three existing factors: people, planet, and profit. In addition, using the theoretical framework of planned behavior and social cognitive theory, we also investigate the variables that affect purpose. In this work, structural equation modeling partial least squares is used as a quantitative method. A questionnaire is used to gather the primary data, SMART PLS 3 software is used for data processing, and SME entrepreneurs are selected as respondents. According to the findings, attitude, and self-efficacy significantly influenced purpose. People, planet, and purpose influence SMEs’ intention to adopt eco-design.
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