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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang KEUNIS Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Indonesian Journal Of Business And Economics LOYALITAS: Jurnal Pengabdian Kepada Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JAAF (Journal of Applied Accounting and Finance) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Tangible Journal JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur Jurnal PKM Manajemen Bisnis Pekodimas : Jurnal Pengabdian Kepada Masyarakat
Putri Nurmala
universitas pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

 1 
Effect of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage of Opinion Audit Going Concern Putri Nurmala; Meisnawati Meisnawati; Nguyen Thu Thrang
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p172-184

Abstract

The research objective was to examine and analyze the Influence of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage toward Opinion Audit Going Concern. This survey was conducted at Manufacturing Companies registered on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study is secondary data with sampling using purposive sampling method. The data analysis technique used is descriptive technique with a quantitative approach using descriptive statistical tests, multicollinearity test, logistic regression analysis, and coefficient determinant. Based on research has been conducted, the authors note that the auditor client tenure is not effect significantly to the opinion audit going concern, the company growth is not significant influence to opinion audit going concern, auditor reputation has a negative significant effect to opinion audit going concern, and leverage has a significant effect to opinion audit going concern
Analysis of Factors That Influence The Need for E-Commerce Audit Services Putri Nurmala; Nanda Sofia Oktaviani; Akhmad Sigit Adiwibowo
EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p93-103

Abstract

This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires which are distributed directly to respondents. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and the classic assumption test. The partial test results show that the development of e-commerce-business does not positively influence the need for e-commerce audit services while the accounting information technology system and auditor expertise positively influence the need for e-commerce audit services. Meanwhile, simultaneous test results showed that the-business development of e-commerce, accounting and information technology systems auditor expertise together - the same effect on the need for audit services e-commerce.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND COMPANY CHARACTERISTICS ON EARNINGS PERSISTENCE Aida Afriyanti; Putri Nurmala; Akhmad Sigit Adiwibowo
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p164-173

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.
ANALYSIS FRAUDULENT FINANCIAL STATEMENT WITH ELEMENT STATEMENT ON AUDITING STANDARDS (SAS) NO. 99 Yadi Cahyono; Putri Nurmala
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p196-206

Abstract

The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO. 99, namely pressure which is proxied with the financial target variable, opportunity which is proxied with the managerial ownership variable, rationalization which is proxied change external auditor. The population of this research were banking companies listed on the BEI in 2017-2020 as many as 45 companies. The sample selection method used in this research used purposive sample obtained as many as 24 companies that met the criteria. The regression model used was panel data regression analysis. Based on the results of the data analysis that has been carried out shows that the financial target has a significant negative effect on fraudulent financial statement. While managerial ownership and change external auditor not has effect on fraudulent financial statement.
The Effect of Corporate Social Responsibility and Company Characteristics on Earnings Persistence Aida Afriyanti; Putri Nurmala; Akhmad Sigit Adiwibowo
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p164-173

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.
Analysis Fraudulent Financial Statement With Element Statement on Auditing Standards (SAS) No. 99 Yadi Cahyono; Putri Nurmala
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p196-206

Abstract

The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO. 99, namely pressure which is proxied with the financial target variable, opportunity which is proxied with the managerial ownership variable, rationalization which is proxied change external auditor. The population of this research were banking companies listed on the BEI in 2017-2020 as many as 45 companies. The sample selection method used in this research used purposive sample obtained as many as 24 companies that met the criteria. The regression model used was panel data regression analysis. Based on the results of the data analysis that has been carried out shows that the financial target has a significant negative effect on fraudulent financial statement. While managerial ownership and change external auditor not has effect on fraudulent financial statement.
Co-Authors Abdul Azis Ade Sifa Rahmawati Afifah Kemala Sari Aida Afriyanti Akhmad Sigit Akhmad Sigit Adiwibowo Akhmad Sigit Adiwibowo Akhmad Sigit adiwibowo Akhmad Sigit Adiwibowo Amelia Dwi Putri Suryani Anis Syamsu Rizal Dea Annisa Dessy Bustanti Devi Kurniawati Dwi Safiatun Rohmah Elizabeth Putri Fina Ratnasari Listiya Ike Purnomo Meisnawati Meisnawati Meri Yanti Muhammad Yunus Kholis Nanda Sofia Oktaviani Nguyen Thu Thrang Noviani Noviani Oktaviana Larasati Puteri Balqis Putri Malihul Hanny Rizki Wahyudi Shinta Ningtiyas Nazar Sofhya Cahyani SRI WULANDARI Trisna Dwi Febianti Trisnawati Rahayu Vina Martiani Sahfasat Wahyu Nurul Hidayati Witha Ayuni Mariska Yadi Cahyono