Universitas Merdeka Malang

Purpose: This study purpose to analyzes the effects of leverage, audit committee size, audit opinion, and auditor reputation on audit delay, with profitability as a moderating variable Method: The method of this study uses quantitative research with explanatory method. The sample consists of 29 SOEs listed on the Indonesia Stock Exchange during the period 2022–2024, resulting in 87 firm-year observations. Hypothesis testing was conducted using multiple linear regression to examine the direct effects of the independent variables on audit delay, followed by Moderated Regression Analysis (MRA) to test the moderating role of profitability. Findings: The findings of this research, indicate that leverage does not have a significant effect on audit delay, suggesting that debt-related risk does not necessarily prolong audit completion in SOEs. In contrast, audit committee size and auditor reputation have a positive and significant effect on audit delay, reflecting increased monitoring intensity and audit rigor. Furthermore, profitability strengthens the positive relationship between these governance and audit-quality factors and audit delay, but does not moderate the leverage–audit delay relationship. Originality/Value: This study contributes to the literature by integrating agency and signaling theories in the context of SOEs, highlighting the trade-off between audit quality and reporting timeliness. It provides critical insights for policymakers and SOE management in balancing accountability with efficiency in financial reporting.

Tujuan penelitian ini untuk menguji dan menganalisis pengaruh dewan komisaris independen, komite audit, dan capital intensity terhadap tax avoidance perusahaan processed food yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan processed food yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Metode penentuan sampel menggunakan purposive sampling, dengan beberapa kriteria yang telah ditentukan sehingga ditemukan 14 perusahaan dengan periode pengamatan selama 4 tahun dan dihasilkan 56 data laporan tahunan. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, uji regresi linear berganda, uji koefisien determinasi, uji F dan uji t menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh negatif terhadap tax avoidance, komite audit tidak berpengaruh terhadap tax avoidance, dan capital intensity berpengaruh negatif terhadap tax avoidance.

This study examines the moderating role of audit quality in the relationship between financial performance and firm value in the Indonesian banking sector from 2014 to 2023. Utilizing a quantitative explanatory design with Moderated Regression Analysis (MRA) and Random Effects models, the research analyzes panel data from banking companies listed on the Indonesia Stock Exchange (IDX). The financial performance variables investigated include Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM), with firm value measured by Price to Book Value (PBV). Audit quality is proxied by the engagement of Big Four accounting firms. The findings indicate that CAR, ROA, and LDR significantly influence firm value. A key discovery is that audit quality significantly moderates these relationships: it strengthens the effect of ROA but weakens the impact of CAR and LDR on firm value, while demonstrating no significant moderating effect on the NIM relationship. The results underscore the critical role of high-quality external audits as a governance mechanism that enhances the credibility of financial reporting, mitigates information asymmetry, and thereby shapes how financial performance is valued by the market.

This study aims to describe the characteristics of cash holdings, bonus plans, tax burdens, the proportion of independent commissioners, and income smoothing practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018–2023 period. The study employed a descriptive, quantitative approach with a purposive sampling technique, yielding 164 company-year observations. Data were analyzed using descriptive statistics to describe the minimum, maximum, average, and standard deviation values ​​of each research variable. The results show that non-cyclical consumer companies have relatively high cash holdings, with substantial heterogeneity across companies. Most companies implement profit-based bonus plans, which can influence managerial behavior in financial reporting. Tax burdens vary considerably, reflecting differences in tax planning strategies and company operational characteristics. Furthermore, income smoothing practices are still found in almost half of the study sample, although they do not dominate it. These findings indicate that income smoothing practices in the non-cyclical consumer sector are influenced by a combination of financial factors and corporate governance mechanisms. This study provides implications for investors, regulators, and stakeholders in assessing earnings quality and the effectiveness of corporate oversight.

This study examines the effects of workload and work stress on nurses’ turnover intention, with burnout as a mediating variable, at Indriati Hospital, Boyolali. A quantitative causal design was applied using data collected through structured questionnaires from 65 contract nurses. Inferential statistical analysis was employed to evaluate both direct and indirect relationships among the variables. The results indicate that workload has a significant direct effect on turnover intention, implying that higher workload levels increase nurses’ intentions to leave their jobs. In contrast, work stress does not directly influence turnover intention but has a significant positive effect on burnout. Burnout, in turn, significantly affects turnover intention and mediates the relationship between work stress and turnover intention, confirming its role as a key psychological mechanism in nurse retention. Conversely, workload does not significantly influence burnout and therefore does not mediate its relationship with turnover intention, suggesting that workload operates through a direct pathway. These findings highlight the importance of organizational strategies focused on stress management, burnout prevention, and effective workload allocation to reduce turnover intention among nurses. Future research is recommended to involve broader samples and additional organizational factors to strengthen the generalizability of the findings in healthcare contexts.

The Jaboi geothermal field, located on Weh Island in western Indonesia, has a potential output of approximately 55 MWe. Previous geophysical surveys have not sufficiently identified the components of the geothermal system. The success of drilling in identifying a geothermal system depends heavily on the accuracy of the conceptual model. Consequently, developing a more precise subsurface model is crucial to minimizing drilling failures. This study aims to map the resistivity structure of the Jaboi geothermal field using the magnetotelluric method. In our research, we used 16 magnetotelluric sites that recorded data for 7 to 8 h. We successfully estimated the cap rock area with resistivity < 10 Ωm distributed across Jaboi Volcano to depths of 500 m and identified an intense resistive anomaly starting at depths of 1–2 km with resistivity > 5000 Ωm. This anomaly is probably due to a block of crystalline basement being uplifted by upwelling magmatic intrusions. The reservoir zone was estimated to be located directly below the cap rock area. The resistivity structure also reveals a fluid pathway zone in the upflow and outflow zone that connects the reservoir to the surface manifestations influenced by the Ceunohot Fault and Jaboi Fault. The resistivity structure confirmed the boundary of the Jaboi geothermal system along the coastline and in the southeastern part. This study successfully identifies key components of geothermal systems, including cap rock, reservoir zones, and fluid migration pathways.

This study aims to examine in depth the reality of public participation among coastal women who are fishermen’s wives in Branta Village, Tlanakan District, Pamekasan Regency, a group that has often been perceived as traditional and constrained by patriarchal culture. Employing a qualitative approach with a sociological perspective, this research explores the lived experiences, subjective meanings, and social practices of coastal women through their involvement in village organizations and community activities, such as the Family Welfare Movement (PKK), integrated health services (posyandu), religious study groups (pengajian), rotating savings groups (arisan), village clean-up activities, coastal environmental conservation, as well as socio-economic activities and non-formal education. The findings indicate that coastal women who are fishermen’s wives in Branta Village, Tlanakan District, Pamekasan Regency, play significant and multidimensional public roles in the fields of education, culture, social life, non-formal politics, and household economy. Women’s involvement as village volunteers and community mobilizers is not merely an extension of their domestic roles but constitutes social practices imbued with values of care, solidarity, collective responsibility, and cultural negotiation. These findings affirm that Madurese culture does not entirely hinder women’s public participation; instead, it provides adaptive spaces that enable women to perform public roles in legitimate and contextually accepted ways. The novelty of this study lies in its interpretation of Madurese coastal women’s participation through everyday social practices and non-formal political engagement, which have received limited attention in mainstream scholarly discourse. Theoretically, this research broadens the understanding of women’s participation by moving beyond the domestic–public and traditional–modern dichotomies. Practically, the findings highlight the importance of gender-sensitive and culturally contextualized village development policies that recognize coastal women as key actors in social sustainability and coastal community development.

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector play a vital role in the economy but often face challenges regarding operational efficiency. This study utilizes a case study of Dapur Adida, an MSME in Malang City, where order management is still conducted manually using physical logbooks and instant messaging (WhatsApp). This conventional method leads to a high risk of human error, overlapping production schedules, and inaccurate delivery addresses. This study aims to design and develop a web-based catering management information system to digitize business processes and minimize operational errors. The approach employed is Rapid Application Development (RAD), encompassing the stages of requirements planning, user design, construction, and cutover. The result of this research is a web application featuring catalog management, role-based access control (admin and customer), payment gateway integration, and real-time order status tracking. System testing using Black Box Testing demonstrated a functional validity of 100%, while Task-Based Usability Testing yielded a Success Rate of 100% with an average time efficiency of 0.92 tasks per minute. In conclusion, the system has proven effective in resolving manual recording inefficiencies and is feasible for implementation to support business scalability.

This study aims to analyze the influence of transformational leadership and organizational culture on employee performance through product innovation. The sample in this study was 198 employees. The analysis technique used SEM. The results of the analysis show that transformational leadership and organizational culture influence employee performance. Leaders who are able to inspire, motivate, and create a positive work atmosphere, as well as an organizational culture that supports collaborative, innovative, and accountable values have been proven to improve employee performance. Transformational leadership and organizational culture influence public innovation. Public innovation influences employee performance. Innovation developed in public organizations can accelerate work processes and increase efficiency, but also provide space for employees to be creative and improve service quality, thus directly impacting employee performance. Transformational leadership and organizational culture have a very important role in improving employee performance, but the influence of both becomes more effective when mediated by public innovation. Public innovation then plays a role as a key driver in changing work systems, accelerating services, and increasing bureaucratic efficiency. In the Pamekasan Regency Government, the synergy between transformational leadership, positive organizational culture, and public innovation is a key strategy in developing high-performing, professional, and responsive employees to community needs.