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All Journal AKRUAL: Jurnal Akuntansi
Widura, Wiko
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Economics, Econometrics & Finance

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The Auditor Change, Audit Opinion, and Corporate Governance to Reduce Audit Delay: Does Public Accounting Firm Reputation Matter? Taufiq, Abd. Rohman; Murwani, Juli; Srijani, Ninik; Chapuze, Amaury Capdeville; Widura, Wiko
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Objectives: The study aims to find out the effect of auditor turnover, opinion, and corporate governance on audit delay with accounting firm's reputation as a moderation. Method: this type of research is quantitative research. the population in the study was a consumer goods company registered with the idx for the period 2017-2021. Sampling technique using purposive sampling method and obtained data as many as 135 samples. Data analysis techniques use multiple linear regression and moderate regression analysis. Results: The results showed that the change of auditor had no effect on audit delay, while audit opinion and audit committee had a negative and significant effect on audit delay, while the independent board of commissioners had a positive and significant effect on audit delay. The results of this study also showed that accounting firm's reputation was able to positively moderate audit opinions against audit delays, but accounting firm's reputation was unable to moderate the audit committee against audit delays
Profitability, Earnings Management, and Corporate Social Responsibility in Environmental Accounting Moderates Good Corporate Governance Taufiq, Abd Rohman; Srijani, Ninik; Aisyah, Siti; Widura, Wiko
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p111-125

Abstract

Backgrounds: Taxes as a source of funding to increase economic growth and national development. Objectives: This study aims to determine the effect of profitability, earnings management, and Corporate Social Responsibility on environmental accounting moderating Corporate Governance. Methods: The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2024. The sample of this study used a purposive sampling technique totaling 196 companies. The data analysis method used multiple regression analysis and moderated regression analysis. Results: The results of this study indicate that 1) profitability affects environmental accounting, 2) earnings management does not affect environmental accounting, 3) Corporate Social Responsibility does not affect environmental accounting, 4) Corporate Governance cannot moderate profitability on environmental accounting. 5) Corporate Governance can moderate earnings management on environmental accounting, and 6) Corporate Governance can moderate Corporate Social Responsibility on environmental accounting.
Co-Authors Chapuze, Amaury Capdeville Juli Murwani Ninik Srijani, Ninik Siti Aisyah Taufiq, Abd Rohman Taufiq, Abd. Rohman