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All Journal Jurnal Tekinkom (Teknik Informasi dan Komputer) International Journal of Community Service & Engagement
Octaviani, Vina
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Humanities Computer Science & IT Social Sciences

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The Influence of Audit Committee, Debt to Equity Ratio, Firm Size, and Audit Tenure on Audit Delay: (Case Study on Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2016-2023) Octaviani, Vina; Febriyanti, Diah
International Journal of Community Service & Engagement Vol. 6 No. 1 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i1.2646

Abstract

This study examines the effect of audit committee, debt to equity ratio (DER), firm size, and audit tenure on audit delay in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2016-2023. The research sample consisted of 11 companies that met specific criteria, with data analyzed using descriptive tests, normality tests, multicollinearity tests, heteroscedasticity tests, and partial and simultaneous hypothesis tests. The study's results indicate that the audit committee has a significant effect on audit delay, which means that the more audit committee members there are, the less likely an audit delay is. On the other hand, debt to-equity ratio and firm size does not have a significant effect on audit delay. However, audit tenure is proven to have a significant negative effect on audit delay, where the longer the audit tenure, the less likely there is a delay in the audit process. Simultaneously, these four independent variables affect audit delay. The results of this study provide implications that energy sector companies in Indonesia should pay attention to the audit committee's role and audit tenure to speed up the audit process and reduce audit delay
EVALUASI USABILITY TERHADAP SIAM UNPRI MENGGUNAKAN METODE HEURISTIC EVALUATION DAN USER TESTING br Bangun, Agita Putri; Octaviani, Vina; Pasaribu, Gres Audia; Harmaja, Okta Jaya
Jurnal Teknik Informasi dan Komputer (Tekinkom) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/tekinkom.v8i1.1976

Abstract

This study aims to assess the level of usability of the Student Academic Information System (SIAM) at Universitas Prima Indonesia (UNPRI) with a heuristic evaluation and user testing approach. Heuristic evaluation was conducted by three expert evaluators in the field of UI/UX and 21 problems were found during the trial process. Based on the results of heuristic evaluation testing, redesign and user testing of the redesign were carried out. Quantitative data obtained using the System Usability Scale (SUS) questionnaire, obtained a score of 80.5, which indicates that the redesigned system is in the “acceptable” category, but some improvements need to be made. Design improvement recommendations from these findings have been developed to improve the quality of system usage, especially SIAM UNPRI.
Co-Authors br Bangun, Agita Putri Febriyanti, Diah Okta Jaya Harmaja Pasaribu, Gres Audia