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Author

Ayu Umyana

2 papers indexed here

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Open access Sep 2026

Pengaruh Likuiditas dan Leverage terhadap Profitabilitas Perusahaan Sektor Industrial dengan Ukuran Perusahaan sebagai Variabel Moderasi

This study aims to analyze the effect of liquidity and leverage on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period, and to test whether company size can moderate this relationship. Using a purposive sampling method, a sample of 96 observations wa...

Jesika Heriyanti, Ayu Umyana, Nella Yantiana · 0 citations
Open access Aug 2026

The Effect of Audit Committee Characteristics on Audit Report Lag in Industrial Sector Companies Listed on The IDX In 2022 - 2024

This study examines the effects of audit committee competence, size, and meeting frequency on audit report lag among industrial-sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using purposive sampling, it analyzes 162 firm-year observations from 54 companies based on annual reports and audited...

Anton Phionggestu, Syarif M. Helmi, Ayu Umyana · 1 citation

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