This study analyses the effect of debt to equity ratio, return on asset ratio, and firm size toward audit delay. The population in this study is listed companies on mining sector at the Indonesia Stock Exchange circa 2017-2019, which consists of 13 companies. This study employed multiple regression analysis and purposive sampling as an analysis method and sampling technique, respectively. The result shows that debt to equity ratio and return on asset ratio do not have a significant effect on audit delay, meanwhile firm size significantly affects audit delay.
The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions.
Kegiatan pengabdian ini ditujukan kepada mahasiswa jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya kekhususan audit dalam bentuk pelatihan praktik kerja auditor yang dihubungkan dengan indikator-indikator dari kualitas audit. Tujuan dari kegiatan pengabdian ini adalah untuk menambah pengetahuan dan membuka wawasan, disamping teori yang telah diperoleh di dalam kurikulum dan materi perkuliahan, sehingga mahasiswa memahami alur dalam proses kerja audit yang terjadi di lapangan. Metode presentasi dan pendampingan digunakan dalam pelaksanaan kegiatan pengabdian ini. Materi pelatihan dan praktik audit dilaksanakan oleh tim pengabdian serta praktisi audit (auditor) dari KAP yang berafiliasi dengan KAP big four menggunakan aplikasi virtual meetings yaitu zoom. Hasil dari pelatihan ini menunjukkan bahwa setelah diberikan pelatihan yang berkaitan dengan profesi akuntan, praktik kerja audit dan kualitas audit, mahasiswa mampu mengisi lembar aktivitas berupa kasus yang menjadi tolok ukur peningkatan pengetahuan mahasiswa akan praktik kerja audit.
Abstrak: Pandemi Covid 19: Peran Good Corporate Governance terhadap Kinerja Perbankan. Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance (GCG) terhadap kinerja keuangan sektor perbankan yang diproksikan dengan return on assets (ROA) dan return on equity (ROE) pada saat wabah Covid 19 merebak di tahun 2020. GCG diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komite audit dan komisaris independen. Sampel penelitian ini terdiri dari 30 perusahaan perbankan yang seluruhnya terdiri dari perbankan konvensional. Data diperoleh dari data sekunder berupa laporan keuangan tahunan yang diakses melalui database resmi Bursa Efek Indonesia (BEI) dengan periode pengamatan di tahun 2020, sehingga data yang diobservasi merupakan data cross section. Metode sampling yang digunakan adalah purposive sampling dan data diolah menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa proksi dari GCG yaitu kepemilikan manajerial, kepemilikan institusional, komite audit dan komisaris independen secara tidak berpengaruh signifikan terhadap ROA maupun ROE. Hasil ini memberi arti bahwa GCG tidak memiliki pengaruh signifikan terhadap kinerja keuangan perbankan pada masa pandemi Covid 19. Manajemen maupun pemerintah perlu membuat kebijakan yang efektif dan efisien terkait tata kelola perusahaan sektor perbankan dalam mengatasi kemerosotan kinerja yang diakibatkan oleh ketidakpastian ekonomi maupun lingkungan, seperti wabah Covid 19.Kata kunci: Good Corporate Governance, Kinerja Keuangan Perbankan, Pandemi Covid 19, ROA, ROEAbstract: Covid 19 Pandemic: The Role of Good Corporate Governance on Banking Performance. This study aims to investigate the effect of good corporate governance (GCG) on the financial performance of the banking sector which measured by return on assets (ROA) and return on equity (ROE) during the Covid 19 outbreak in 2020. GCG is proxied by managerial ownership, institutional ownership, audit committees and independent commissioners. Further, the data is obtained from the official database of Indonesia Stock Exchange (IDX) which consists of 30 conventional banks as samples. The sampling and analysis method are purposive sampling and cross sectonal-multiple regression, respectively. The results show that all proxies of GCG, namely managerial ownership, institutional ownership, audit committee and independent commissioners partially have no significant effect on ROA and ROE. This result implies that GCG does not have a significant influence on banking financial performance during the Covid 19 pandemic. Management and government have to elaborate effective and efficient policies related to corporate governance in banking industries in regard to overcome financial distress which caused by economic and environmental uncertainties, such as the Covid 19 pandemic.Keywords: Good Corporate Governance, Banking Financial Performance, Covid 19 Pandemic, ROA, ROE
Artisanal food industry from agricultural and livestock crops have major potential on improving local community welfare and even contributing to sustainability if they are processed, produced and marketed properly. Agricultural and dairy products can be processed into a more diverse range of products that can attract wider consumers, particularly burgeoning urban middle-class. However, studies on such industry, particularly those in low and lower-middle income countries, are disproportionally sparse in the literature. In this study, we examine economic viability of product diversification of swamp buffalo milk-based artisanal confectionery product named gulo puan, which is exclusively produced in Pampangan sub-district, Ogan Komering Ilir regency, South Sumatra, Indonesia. To improve its marketability, the diversification of gulo puan into chocolate bar-like products was proposed. Financial feasibility analyses with the investment criteria, namely NPV, Net B/C, IRR, payback period, and sensitivity analysis were conducted and show that the proposed implementation is viable, robust, and realistic. However, declining number of swamp buffaloes in recent years due to farming mechanization, as well as lack of infrastructure for supply chain, remain as challenges in the future that need to be addressed by stakeholders and policymakers.
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