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All Journal KEUNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Ilmiah Akuntansi Kesatuan Dynamic Management Journal
Annisa, Dea
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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
Co-Authors Angraini, Dila Azis, Fahmi Fadel Muhammad, Fadel Halim, Nanda Komalasari, Tika Pambudi, Januar Eky Siregar, Indra Gunawan Siti Nur Fatimah Tri Utami