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All Journal Irfani Insan Cita Bongaya Research Journal
Sufiati
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Economics, Econometrics & Finance Education Social Sciences

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Journal : Insan Cita Bongaya Research Journal

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Pengaruh Ukuran Kap, Opini Audit dan Pergantian Manajemen terhadap Auditor Switching (Studi Pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia) Sufiati
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.8

Abstract

This study aims to determine whether the size of KAP, audit opinion and management turnover have an effect on auditor turnover in state-owned companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from the STIEM Bongaya Investment Gallery. The population is state-owned companies listed on the Stock Exchange, totaling 26 companies, while the sample taken is 19 companies, with the observation method for 4 years, the total companies observed are 76 companies. The sampling technique used purposive sampling method and the data results were processed using logistic regression analysis method with the help of SPSS 26 software.The results show that partially only audit opinion has an effect on auditor switching, while the size of KAP and management change has no effect on auditor switching.  Keywords: KAP Size, Audit Opinion, Management Change, Auditor Change
Peran Badan Usaha Milik Desa Dan Dana Desa Pada Pendapatan Asli Desa sufiati
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.35

Abstract

This study aims to determine whether the role of Village-Owned Enterprises and Village Funds has an effect on Village Original Income in Barebbo District, Bone Regency. Collecting data using primary data. The population in this study were 51 village officials in the Barebbo District, Bone Regency. The sampling technique uses saturated sampling so that the entire population is used as a sample. Methods of data analysis using multiple regression analysis. The results of this study indicate that the role of Village-Owned Enterprises and Village Funds has an effect on Village Original Income in Barebbo District, Bone Regency.
Pengaruh Disclosure dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Going Concern pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Yunita Udin; Sufiati
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.87

Abstract

This study aims to analyze the effect of disclosure and audit opinion of the previous year on the receipt of going concern audit opinion. Data collection using secondary data obtained from www.idx.co.id using purposive sampling techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange totaling 150 companies, while the sample obtained amounted to 35 companies with observational data from 1 year of observation. The data analysis method uses logistic regression analysis techniques. The results showed that disclosure had a significant negative effect and the previous year's audit opinion had a significant positive effect on the going concern opinion
Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa Aidah Ibrahim; Sufiati; Pura, Rahman
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.101

Abstract

This study aims to analyze the influence of fraud triangle on fraud behavior in village governments. The survey was conducted. The population of this study is the total number of Village Officials in Central Adonara District, East Flores Regency, a total of 65 Village Officials, while the sample taken is 65 respondents using the saturated sample technique. The data collection technique uses questionnaire techniques and data analysis techniques use multiple linear regression. The results of the study show that pressure, opportunity and rationalization have a positive and significant effect on fraud behavior.
Co-Authors Aidah Ibrahim Mobonggi, Arten H. Munirah Rahman Pura, Rahman Yunita Udin