Author

Syarif M. Helmi

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Open access Sep 2026

Dinamika Sales Growth dan Implikasinya terhadap Profitabilitas: Evidensi Perusahaan Ritel di Bursa Efek Indonesia Periode 2021-2024

Purpose: This study aims to examine the effect of sales growth on the profitability of retail companies listed on the Indonesia Stock Exchange during the 2021–2024 period, a time frame marked by shifting consumer behavior following the acceleration of digital transformation. Specifically, it seeks to determine whether...

Putri Lestari Briliana, Vitriyan Espa, Syarif M. Helmi · Jurnal Literasi Akuntansi · 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 · Jurnal Manajemen Motivasi · 1 citation