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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi, Perpajakan dan Auditing
Respati, Dwi Kismayanti
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE INFLUENCE OF INDEPENDENT COMMISSIONERS, AUDIT QUALITY, AND FINANCIAL DISTRESS ON EARNINGS MANAGEMENT Sampurno, Seto Aji; Respati, Dwi Kismayanti; Susanti, Santi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.788

Abstract

Earnings management is a series of actions taken by company management to increase reported earnings in a certain accounting period, without corresponding growth in the company's long-term earnings. This is done by managers to satisfy personal interests or boost the market value of the company so that it will look profitable for users of financial information. This study aims to empirically examine the effect partially and simultaneously between the independent variables of independent commissioners, audit quality, and financial distress with the dependent variable of earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2022. The sampling technique used is simple random sampling method with the final sample being 100 sample companies with a total of 200 observational data. The data analysis technique in this study used multiple linear regression analysis and the data was processed with the help of the SPSS Version 25 program. The results of this study indicate that independent commissioners partially had a significant negative effect on earnings management, audit quality partially had no effect on earnings management, and financial distress partially had a significant positive effect on earnings management. The results of research by independent commissioners, audit quality, and financial distress simultaneously have an influence on earnings management.
Technology-Based Interactive Learning Media Training for Lecturers Respati, Dwi Kismayanti; Mardi; Handarini, Dwi; Sumiati, Ati; Susanti, Santi; Zulaihati, Sri; Fauzi, Achmad
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 7 No 1 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.007.1.04

Abstract

The progress of ICT is closely related to teaching and learning activities in an educational institution. Coupled with the distance learning situation, the learning process must be interactive and attract students' interest in learning. To improve the quality of learning, lecturers need to present an innovative and interesting learning media. This community service activity is held to develop the ability of lecturers in teaching through Prezi and Canva media training. The activity was held by virtual zoom and was attended by 48 lecturers from Musi Rawas University, Malikussaleh University and STIEBI Prana Putra. This study uses qualitative methods to observe the object naturally. Participants' performance will be evaluated by pre- and post-tests. The post-test results show an increase in lecturers' skills in mastering Prezi and Canva media. The results of the satisfaction survey also showed that all participants were satisfied with this activity and expected similar activities to be held regularly.
THE EFFECT OF PERCEIVED CONVENIENCE, PERCEIVED BENEFITS, AND TRUST ON INTENTION TO USE MOBILE BANKING Apriani, Riska Gabrie; Respati, Dwi Kismayanti; Handarini, Dwi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 3 No. 1 (2023): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v3i1.829

Abstract

This study aims to determine the effect of perceived ease of use on the intention to use mobile banking, perceived usefulness on the intention to use mobile banking, and trust on the intention to use mobile banking, as well as the combined effect of perceived ease of use, perceived usefulness, and trust on the intention to use mobile banking among students of the Accounting Department of the State University of Jakarta, class of 2019. The population for this study comprised 179 students. Stratified Random Sampling was conducted with specific criteria, resulting in a sample of 124 students. This research is guided by the TAM (Technology Acceptance Model) Theory. The study reveals that perceived ease of use has a negative and insignificant effect on the intention to use mobile banking, thus rejecting H1. However, perceived usefulness have a positive and significant effect on the intention to use mobile banking, supporting H2. Trust also has a positive and significant effect on the intention to use mobile banking, validating H3. Furthermore, perceived ease, perceived usefulness, and trust collectively have a positive and significant effect on the intention to use mobile banking, confirming H4.
Factors Affecting Auditor's Ability to Detect Fraud Prameswari, Almira Dian Prameswari; Purwohedi, Unggul; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.06

Abstract

This study seeks to investigate the impact of auditor independence, competence, professional skepticism, and time constraints on their ability to detect fraud. This study uses primary data collected from a sample of auditors employed by the East Jakarta-based Public Accounting Firm (KAP) who have obtained permission from the Ministry of Finance and are listed on the official website of the Financial Professional Development Center, Secretariat General Ministry of Finance as of November 2021. 52 respondents were selected using a convenience sampling method for this study. In this study, hypotheses were tested using multiple regression models and SPSS 25. The results indicate that: 1) Independence has a positive impact on the auditor's ability to detect fraud; 2) Competence has no impact on the auditor's ability to detect fraud; 3) Professional skepticism has a positive impact on the auditor's ability to detect fraud; and 4) Time pressure has no impact on the auditor's ability to detect fraud.
Pengaruh Arus Kas Operasi, Pengeluaran Modal, Rasio Perputaran Aktiva Tetap, Time Interest Earned Rasio dan Return on Asset Ratio Terhadap Pertumbuhan Laba pada Perusahaan Non Keuangan di Masa Pandemi Covid-19 Wiyanti, Oktavia Ayu; Ulupui, I Gusti Ketut Agung; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.08

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Arus Kas, Pengeluaran Modal, Rasio Perputaran Aktiva Tetap, Time Interest Earned dan Return on Asset Terhadap Pertumbuhan Laba. Penelitian ini dilakukan dengan populasi seluruh Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia dimasa Pandemik Covid-19 ditahun 2020. Dengan penentuan sampel mengunakan metode nonprobabilitas yaitu purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder dan dilakukan analisis melalui regresi linier berganda. Dengan hasil penelitian menunjukan bahwa pengeluaran modal, time interest earned dan return on asset memiliki pengaruh signifikan positif terhadap pertumbuhan laba. Sedangkan arus kas operasi, perputaran aktiva tetap dan tidak memiliki pengaruh signifikan yang positif terhadap pertumbuhan laba. Dan secara simultan semua variabel independent, berpengaruh signifikan terhadap pertumbuhan laba.
The Effect of Audit Tenure, Workload, and Company Size on Audit Quality Agustianto, Divo Ridho; Zakaria, Adam; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.12

Abstract

This study aims to determine the effect of audit tenure, workload, and firm size on audit quality. This study uses secondary data. The purposive sampling method was used as a sampling technique with 53 selected companies from all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2018-2020. The data were processed by multiple linear regression and SPSS 25.0 program. The results of this study indicate that workload and firm size have a positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality.
Pengaruh Rasio Profitabilitas dan Solvabilitas terhadap Harga Saham dengan Market Valuation Ratio sebagai Variabel Moderasi Fajriansyah, Bagus; Prihatni, Rida; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.05

Abstract

The purpose of this research is to see the effect of Profitability Ratio and Solvency Ratio on Stock Price with Market Valuation Ratio as moderating variable. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study using purposive sampling method and produces 44 samples during the observation period. This study using the panel data analysis method which was processed using the IBM SPSS Statistics 26 application. The results show that the profitability ratio has a positive effect on stock price, the solvency ratio has no effect on stock price, the market valuation ratio has no effect on stock price, the market valuation ratio is unable to moderate the effect of profitability ratio on stock price, the market valuation ratio is unable to moderate the effect of solvency ratio on stock price.
Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Moderasi pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Nugraha, Dicky Bachtiar; Utaminingtyas, Tri Hesti; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.12

Abstract

Every company is expected to pay out taxes in accordance with the laws that have been rooted by the government regarding earnings. On the other hand, there are a number of organizational structures that do not adhere to the need that they pay taxes as a matter of law. The objective of this study is to investigate the connection between profitability and debt in the context of companies avoiding tax payments. A wide variety of energy-related companies are included in this study, which listed on the Indonesia Stock Exchange between the years 2018 and 2022. During the course of the sample collection, which was carried out using the approach of purposive sampling, a total of 170 data were observed. Utilizing SPSS Version 26, which was built for the purpose of this study, the application of the interaction model of moderated regression analysis was carried out on the data that was gathered for this investigation. Therefore, these models are easier to comprehend due to the fact that this is the case. It has been shown via statistical analysis that there is no connection between tax avoidance and earnings. It is possible that the size of the company will have an impact on the use of leverage to avoid paying taxes. Nevertheless, the size of the company does not have any bearing on the use of profitability for the purpose of tax avoidance. The results of this research prove that previous research is still inconsistent and grand theory can still be used as a basis for developing hypotheses.
Pengaruh Arus Kas Operasi, Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Financial Distress Fitriani, Emilia; Ulupui, I Gusti Ketut Agung; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.06

Abstract

The Effect of Operating Cash Flow, Profitability, Liquidity, and Solvency on Financial Distress in Transportation and Logistics Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This research was conducted to determine the effect of operating cash flow, profitability, liquidity and solvency on financial distress. This research uses transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period as the population. This research method uses quantitative methods with data in the form of financial reports available IDX website. The sample was selected using purposive sampling and produced 76 observation data. The data were processed using the SPSS application and analyzed using logistic regression analysis. Based on the results of the analysis conducted, it can be concluded that operating cash flow and liquidity does not have a significant effect on financial distress. Meanwhile, profitability have a negative and significant effect on financial distress and solvency has a positive and significant effect on financial distress.
Pengaruh Arus Kas Bebas, Profitabilitas, dan Ukuran Perusahaan Terhadap Kebijakan Utang Rizanti, Puti Zhafira; Gurendrawati, Etty; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.05

Abstract

The Effect of Free Cash Flow, Profitability, and Company Size on Debt Policy in LQ45 Companies Listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research was conducted to determine the effect of free cash flow, profitability, and company size on debt policy. This research uses LQ45 companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period as the population. This research method uses quantitative methods with data in the form of financila reports available IDX website. The sample was selected using purposive sampling and produced 108 observation data. The data were processed using the SPSS application and analyzed using multiple linear regression analysis. Based on the results of the analysis conducted, it can be concluded that profitability does not have a significant effect on debt policy. Meanwhile, free cash flow and company size have a significant effect on debt policy.
Co-Authors Achmad Fauzi Agustianto, Divo Ridho Apriani, Riska Gabrie ATI SUMIATI, ATI Dwi Handarini, Dwi Emilia Fitriani, Emilia Etty Gurendrawati, Etty Fajriansyah, Bagus I Gusti Ketut Agung Ulupui Mardi Nugraha, Dicky Bachtiar Prameswari, Almira Dian Prameswari Purwohedi, Unggul Rida Prihatni Rizanti, Puti Zhafira Sampurno, Seto Aji Santi Susanti, Santi Sri Zulaihati, Sri Tri Hesti Utaminingtyas, Tri Hesti Wiyanti, Oktavia Ayu Zakaria, Adam