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Pengaruh Ukuran Perusahaan, Audit Tenure, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern Halim, Nanda; Annisa, Dea
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1606

This study aims to test whether company size, audit tenure, and previous year's audit opinion affect going concern audit opinions on mining sector companies listed on the Indonesia Stock Exchange in 2019 to 2021. The type of research conducted was quantitative research using associative method. The research sample was determined using a purposive sampling technique, so that a sample of 41 companies could be produced with a total of 123 observational data. The analytical test used is descriptive statistical analysis test, logistic regression analysis, model feasibility test, coefficient of determination test, and hypothesis testing. The results of the study prove that company size, audit tenure, and the previous year's audit opinion simultaneously influence the going concern audit opinion. Meanwhile, partially company size and audit tenure have no effect on going-concern audit opinion, while the previous year's audit opinion has an effect on going-concern audit opinion

Pengaruh Financial Distress dan Audit Tenure Terhadap Integritas Laporan Keuangan Dengan Komite Audit Sebagai Variabel Pemoderasi: Studi Empiris Pada Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 - 2021 Azis, Fahmi; Annisa, Dea
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1626

This study aims to examine whether the effect of financial distress and audit tenure with the audit committee as a moderating variable affects the integrity of financial reports in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2021. The type of research being conducted is research qualitatively using purposive sampling technique, so as to produce a sample of 31 companies with a total of 155 observational data. The analytical test used is descriptive statistical analysis test, multiple regression model selection test, classic assumption test, multiple regression analysis test and hypothesis testing. The results of the study prove that financial distress, audit tenure, and audit committees simultaneously affect the integrity of financial reports. And partially financial distress has an effect on the integrity of financial statements, audit tenure has no effect on the integrity of financial statements and the audit committee has no effect on the integrity of financial statements. Audit committee moderation cannot moderate financial distress on the integrity of financial reports, and audit committee cannot moderate tenure audits on the integrity of financial reports.

Pengaruh Kompetensi SDM, Moralitas Individu, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud: Studi Empiris Pada Kelurahan Yang Tercatat Di Kecamatan Bantargebang Kota Bekasi Komalasari, Tika; Annisa, Dea
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1628

The purpose of this research is to examine and explain the influence of SDM competence, morality individual and internal control systems on fraud prevention. his research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all officials in the village recorded in Bantargebang District of 45 respondents. This research was conducted in Bantargebang Village, Cikiwul Village, Ciketing udik village and sumur batu village. The results of this study indicate that SDM competence, morality individual, and internal control systems, have a significant simultaneous effect on fraud prevention. partially, the SDM competence has no effect on fraud prevention, morality individual has an effect on fraud prevention and internal control system has no effect on fraud prevention. Keywords: SDM Competence, Morality individual, internal control system, fraud prevention

Pengaruh Corporate Social Responsibility, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan: Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Indeks BUMN 20 Pada BEI Periode 2017-2021 Fatimah, Siti Nur; Annisa, Dea
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1629

This study aims to examine and obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance and Firm Size on Financial Performance. The population in this study are state-owned companies listed on Index BUMN 20 on the Indonesia Stock Exchange for the period 2017 – 2021. The type of research being conducted is quantitative research using associative methods. Data collection techniques in this study are secondary data with data collection methods, namely documentation. The research sample was determined using a purposive sampling technique using eviews 9 software. The number of BUMN companies used as research samples was 10 companies with observations for 5 years. The analysis technique used is panel data regression. The results of the study prove that corporate social responsibility, managerial ownership as a GCG mechanism, institutional ownership as a GCG mechanism, and firm size simultaneously influence financial performance. Meanwhile, partially corporate social responsibility has no effect on financial performance, while managerial ownership as a GCG mechanism, institutional ownership as a GCG mechanism, and firm size have an effect on the company's financial performance

PENGARUH PENDAPATAN BUNGA, SECURE DAN MATURITY TERHADAP RATING SUKUK KORPORASI DENGAN PRODUKTIVITAS SEBAGAI PEMODERASI Utami, Tri; Angraini, Dila; Annisa, Dea
KEUNIS Vol 11, No 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.3948

This research was conducted to determine the effect of interest income, security and maturity on corporate sukuk ratings and productivity as a moderating variable (an empirical study of sukuk issuing companies listed on the Indonesia Stock Exchange in 2016-2020). The sampling method of this study used a purposive sampling method. Samples were obtained from 8 (eight) companies so that the number of observational data was 40 financial statements. The analysis technique used is multinomial logistic regression and this type of research is quantitative. The results showed that partially interest income and maturity had an effect on the sukuk rating while secure had no effect on the sukuk rating in the moderated regression analysis (MRA) test. The productivity variable as a moderating variable was able to moderate the maturity relationship with the sukuk rating but could not moderate the relationship between interest income and secure against sukuk rating.

THE INFLUENCE OF AUDIT COMMITTEE, MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP AND PROPORTION OF INDEPENDENT BOARD OF COMMISSIONERS ON EARNINGS MANAGEMENT (In Manufacturing Companies Of The Consumption Goods Industry Sector Listed In Indonesia Stock Exchange 2013 - 2017 Periods) Pambudi, Januar Eky; Siregar, Indra Gunawan; Annisa, Dea
Dynamic Management Journal Vol 4, No 2 (2020): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v4i2.3021

This study aims to analyze the factors that influence earnings management. The factors analyzed in this study were the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors as independent variables while earnings management was the dependent variable.The population of this study is a manufacturing company in the consumer goods industry listed on the IDX for the 2013-2017 periods. While the research sample was determined by purposive sampling method to obtain 7 sample of the company. The data used is obtained from the company's financial statements published on the official website www.idx.co.id. The analytical method used is the Data Panel Regression at a significance level of 5% and with the help of software Eviews 9.0.The results showed that the audit committee had a significant negative effect on earnings management, managerial ownership had no significant effect on earnings management, institutional ownership had no significant effect on earnings management, the proportion of independent board had a significant positive effect on earnings management. But the audit committee, managerial ownership, institutional ownership, and the proportion of independent board of directors have a significant effect on earnings management. Keywords: Earnings Management, Audit Committee, Managerial Ownership, Institutional Ownership, and Proportion of Independent Commissioners.

Population Moderation as the Affect of Regional Taxes, Levies and GRDP on Regional Genuine Income Angraini, Dila; Utami, Tri; Annisa, Dea
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.35312

Regional capability in implementing and realizing regional autonomy can be seen and measured from the realization of Regional Genuine Income, this is because RGI is part of the largest financial source for the implementation of regional autonomy. Regional Taxes and Regional Levies are important components in contributing to an increase in RGI. This research takes several variables that are thought to affect RGI including regional taxes, Regional Levies, Gross Regional Domestic Income (GRDP) and the moderating variable, namely population. This research was conducted to find out whether the independent variables, namely the independent factors that have been described previously, can affect the dependent variable, namely Regional Genuine Income. This research was tested using the Eviews application. The test results show that regional taxes have an effect on Regional genuine income, Regional Levies and GRDP have no effect on regional genuine income, the population moderates regional taxes, and the population does not moderate Regional Levies and GRD

Pengaruh Growth Opportunities, Komite Audit dan Kepemilikan Manajerial terhadap Konservatisme Akuntansi Muhammad, Fadel; Annisa, Dea
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

ABSTRACT Conservatism is a cautious reaction to the uncertainty inherent in a company to try to ensure that uncertainty and risk in the business environment have been sufficiently considered. Accounting conservatism is still applied because accounting uses the accrual basis in forming and presenting the company's financial statements, therefore many factors can influence accounting conservatism in a company. This study aims to test Growth Opportunities, Audit Committees and Managerial Ownership on Accounting Conservatism in Energy sector companies listed on the Indonesia Stock Exchange in 2017 - 2022. The research sample collection technique used the purposive sampling method, so that a sample of 9 companies was obtained with 54 data observations and using an associative quantitative approach. The data analysis technique used is multiple linear regression analysis, with data processing using EViews 9. The results of the study indicate that Growth Opportunities have an effect on Accounting Conservatism. The Audit Committee and Managerial Ownership have no effect on Accounting Conservatism. Keywords: Growth Opportunities, Audit Committee, Managerial Ownership, Accounting Conservatism. ABSTRAK Konservatisme adalah reaksi hati-hati terhadap ketidakpastian yang melekat pada suatu perusahaan untuk mencoba memastikan bahwa ketidakpastian dan risiko dalam lingkungan bisnis telah dipertimbangkan secara memadai. Konservatisme akuntansi masih diterapkan karena akuntansi menggunakan basis akrual dalam pembentukan dan penyajian laporan keuangan perusahaan, oleh karena itu banyak faktor yang dapat mempengaruhi konservatisme akuntansi pada suatu perusahaan. Penelitian ini bertujuan untuk menguji Growth Opportunities, Komite Audit dan Kepemilikan Manajerial terhadap Konservatisme Akuntansi pada perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022. Teknik pengumpulan sampel penelitian menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 9 perusahaan. diperoleh dengan 54 data observasi dan menggunakan pendekatan kuantitatif asosiatif. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, dengan pengolahan data menggunakan EViews 9. Hasil penelitian menunjukkan bahwa Peluang Pertumbuhan berpengaruh terhadap Konservatisme Akuntansi. Komite Audit dan Kepemilikan Manajerial tidak berpengaruh terhadap Konservatisme Akuntansi. Kata Kunci: Growth Opportunities, Komite Audit, Kepemilikan Manajerial, Konservatisme Akuntansi

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