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The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality Subiyanto, Bambang; Pradani, Tiara; Asiyah, Nur
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1756

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The results showed that time budget pressure affects audit quality. Audit fees also do not affect audit quality. Lastly, auditor independence affects audit quality. Further research can add other variables and expand the scope of respondents.
Analysis of Company Performance in the Coal Subsector from the Sustainability Development Goals’s Perspective in Indonesia Anggraini, Winda Ayu; Pradani, Tiara; Nanda, Ulfa Luthfia
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2717

Abstract

Environmental issues have been under discussion for the last few years in various countries. The world, including Indonesia, has become more polluted and stakeholders are busy looking for solutions to maintain biodiversity. This research analyzes the performance of coal subsector companies listed on the Indonesian Stock Exchange from the perspective of sustainability development goals. The population in this study is 22 coal subsector companies, which the coal subsector is the largest mining sector in Indonesia and it contributes to several causes of environmental problems. The research method is carried out by scoring 17 indices of sustainability development goals. Data was taken from sustainability reports in the period 2021 and 2022. In-depth data analysis was carried out to correlate the score results with the indicators disclosed in the company's sustainability report. The results explain that the disclosure of sustainability reports containing 17 sustainability development goals indices has fluctuated in two periods between companies. A small number of companies still do not provide information regarding their sustainability programs and others do not fully disclose the 17 indices. The results of this research are expected to become a benchmark for stakeholders to evaluate mining sector companies in their sustainable environmental management attempts.
How Does Regional Income Affect Regional Spending? Tirtana, Dodi; Pradani, Tiara; Hayati, Jurni
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2700

Abstract

This research aims to know the influence of regional income to regional spending. Areas of the research around Indonesia`s provinces. The research ensures significantly in its potential to shed light on how regional governments can effectively manage their budgets to foster economic growth and development. The analysis used is multiple linear analysis with the help of the STATA 14 application. The data used is data on Regional Spending, Regional Original Income, Transfers to Regions, and Village Funds, and Other Income for 2020-2022 in Indonesia’s provinces taken from the Ministry of Finance Republic of Indonesia. The findings of the study reveal a noteworthy impact of Regional Original Income and Transfers to Regions, and Village Funds on Regional Spending. Nevertheless, the research outcomes also indicate the absence of a significant effect between Other Income and Regional Spending. The importance of Original Regional Income, Transfers to Regions, and Village Funds in making decisions regarding the allocation and use of the budget for Regional Spending. The implication of this research is that regional governments can consider increasing Regional Original Income and managing Funds Transferred to Villages and Regions effectively to support better Regional Spending.
Bimtek Peningkatan Kualitas Produk Olahan Ikan Pindang Sa`at Pangandaran dengan Frozen Food Komaludin, Ade; Tirtana, Dodi; Hamzah, Risna Amalia; Wahid, Nisa Noor; Pradani, Tiara
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15529

Abstract

Bimtek ini bertujuan untuk meningkatkan kualitas produk olahan ikan pindang Sa`at Pangandaran dengan penerapan teknologi makanan beku (frozen food). Kegiatan ini dilatarbelakangi oleh kebutuhan untuk memperpanjang masa simpan dan meningkatkan nilai tambah produk ikan pindang, yang merupakan salah satu produk unggulan daerah Pangandaran. Melalui penerapan metode pembekuan, produk olahan ikan pindang diharapkan dapat lebih tahan lama, menjaga kualitas gizi, serta memenuhi standar keamanan pangan. Bimtek ini melibatkan pelatihan dan pendampingan langsung kepada para pelaku usaha ikan pindang di Pangandaran. Materi yang disampaikan meliputi teknik pembekuan yang tepat, penggunaan peralatan modern vasum sealer, serta pengemasan yang sesuai standar. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam kualitas produk, baik dari segi rasa, tekstur, maupun daya tahan simpan. Selain itu, produk olahan ikan pindang yang telah dibekukan juga lebih diterima di pasar modern, membuka peluang ekspansi ke pasar yang lebih luas. Bimtek ini diharapkan dapat menjadi model pengembangan bagi daerah lain dengan potensi serupa.
Analysis of Local Revenue, Revenue Sharing, and General Allocation Funds on Capital Expenditure in North Sumatra Tirtana, Dodi; Pradani, Tiara; Aulia, Nadia; Aryanti, Silvia Dwi; Sihite, Indah Elyza
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3214

Abstract

This study aims to analyze how factors are affect on capital expenditures in the Regency / City of North Sumatra. Local own-source revenue, revenue-sharing funds, and general allocation funds are to be independent variables while capital expenditure is the dependent variable. This study uses panel data obtained from the Indonesian Ministry of Finance in 2022-2023. The analysis method in this study uses panel data regression with the Fixed Effect Model (FEM) approach. The results showed that simultaneously the variables of local revenue, revenue-sharing funds, and general allocation funds had a significant influence on capital expenditure. Based on partial testing, only the revenue-sharing variable has significant negative effect on capital expenditure. These results imply that more effective strategies in the use of revenue-sharing funds need to be developed, such as increasing transparency and adjusting fund allocation policies in supporting capital expenditures. The results of this study can assist governments in planning budgets more effectively, identifying the most influential financial resources, and adjusting spending strategies to maximize the efficient use of funds. Translated with www.DeepL.com/Translator (free version) Keywords: Local own-soruce Revenue, Revenue-Sharing Fund, General Allocation Fund, Capital Expenditure