Articles
<![CDATA[Kualitas Audit Berdasarkan Time Budget Pressure dan Pengalaman ]]>
<![CDATA[Iin Rosini]]>;
<![CDATA[Dani Rahman Hakim]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i1.2223
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor dan time budget pressure terhadap kualitas audit. Pendekatan penelitian dengan metode kuantitatif. Sampel final yang digunakan adalah sebanyak 78 akuntan/auditor dari kantor akuntan publik (KAP) se-wilayah DKI Jakarta. Instrumen pengumpulan data menggunakan kuisioner dengan skala 1 hingga 5. Metode analisis data yang digunakan yakni regresi linier berganda dengan bantuan aplikasi SPSS versi 22. Hasil penelitian ini menunjukan bahwa pengalaman auditor terbukti mempengaruhi kualitas audit. Begitupula dengan time budget pressure juga mempengaruhi kualitas audit. Berdasarkan hal itu, auditor sebaiknya menambah jam terbangnya dalam melakukan tugas pemeriksaan serta melatih diri untuk mengelola time budget pressure yang dituntut perusahaan.]]>
<![CDATA[Determinan Audit Judgment: Studi Pada Kantor Akuntan Publik di Jakarta Selatan ]]>
<![CDATA[Nurul Hasanah]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ Akuntabilitas Vol 9, No 2: Oktober 2016 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v9i2.4022
<![CDATA[This research was compiled to find out how the influence of the pressure of obedience, the complexity of the task and the experience of the auditors audit against the judgment on the public accountant in South Jakarta. Research methodology used use descriptive method quantitative and using primary data secondary. Selection of a sample probability samplingwith the purposive approach to sampling and samples used totaled 9 HOOD with a total of 57 respondents total auditor. The result of multiple linear Regression obtained 9,539 Y = + 0, 563X1 + 0, 4111X2 + 0, 720X3. The t-test based procured and X 1 (0,022 < 0.05), x 2 (0,064 > 0.05), X 3 (0.003 < 0.05) so the inferred stress obedience and partially influential auditor experience significantly to audit judgement and the complexity of the tasks partially do not affect significantly to audit judgement. ]]>
<![CDATA[Pengungkapan Internet Financial Reporting Berdasarkan Reputasi Auditor dan Profitabilitas ]]>
<![CDATA[Iin Rosini]]>;
<![CDATA[Dani Rahman Hakim]]>
<![CDATA[ JURNAL AKUNTANSI Volume 15, Nomor 2, Juli - Desember 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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<![CDATA[This study aims to analyze the disclosure of internet financial reporting (IFR) based on auditors' reputation and profitability. Data panels with purposive sampling methodology are used to collecting the 204 total samples from 51 manufacturing companies whose listed on Indonesia Stock Exchange from the 2016 to 2019 period. By using the data panel regression random effect model, this study reveals that an auditor’s reputation has a positive effect on IFR. This study also finds evidence that profitability which is proxied by return on assets (ROA) has a positive effect on IFR. This study contributes to the literature especially in using the random effect regression data panel model which has been widely found in the context of Indonesian studies. This study implies the need for Indonesia’s government through the Financial Services Authority (OJK) to encourage companies to use reputable auditor services. Besides, future research is expected to use other independent variables such as the audit committee, auditor professionalism, and the company's financial characteristics in influencing IFR disclosure.]]>
<![CDATA[Determinan Kecenderungan Fraud Berdasarkan Aspek Akuntansi dan Moralitas : Survei pada Industri Rumah Sakit ]]>
<![CDATA[Iin Rosini]]>;
<![CDATA[Dani Rahman Hakim]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 2 (2020): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/keberlanjutan.v5i2.y2020.p172-182
<![CDATA[This study aims to analyze the determinants of fraud tendency based on accounting aspects and individual morality. The accounting aspect of this study is reflected in the internal control and information asymmetry. The sample of this study was 134 employees who worked in hospitals in South Tangerang City. By using the linear regression analysis method, this study found a negative effect of internal control on the tendency of fraud. Meanwhile, the effect of information asymmetry and individual morality on the fraud tendency was not proved significantly. Future studies are expected to examine the effect of morality and information asymmetry on the fraud tendency with another method. Hospital management should focus on strengthening its internal control system to minimize the incidence of employee fraud.ABSTRAKPenelitian ini bertujuan untuk menganalisis determinan kecenderungan fraud berdasarkan aspek akuntansi dan moralitas individu. Aspek akuntansi dalam penelitian ini direfleksikan melalui variabel pengendalian internal dan asimetri informasi. Sampel penelitian ini sebanyak 134 karyawan yang bekerja di rumah sakit se-Kota Tangerang Selatan. Dengan menggunakan metode analisis regresi linier, penelitian ini menemukan adanya pengaruh negatif pengendalian internal terhadap kecenderungan fraud. Sementara itu, asimetri informasi dan moralitas individu tidak terbukti mempengaruhi kecenderungan fraud. Berdasarkan hal ini, penelitian berikutnya diharapkan untuk menggunakan metode yang berbeda untuk menelahaan pengaruh moralitas dan asimetri informasi terhadap kecenderungan fraud. Bagi manajemen rumah sakit, sebaiknya memfokuskan diri pada penguatan sistem pengendalian internalnya untuk meminimalisir terjadinya kecenderungan fraud karyawan]]>
<![CDATA[Relationship Between Capability and Sustainability Performance : Evidence From Indonesia ]]>
<![CDATA[Iin Rosini]]>;
<![CDATA[Dani Rahman Hakim]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i3.10656
<![CDATA[A number of studies have proven that capabilities or strategies can influence sustainability performance. This study aims to examine the effect of capability dimensions on sustainability performance within the scope of companies in Indonesia. The population in this study were all accounting and financial managers, control managers, environmental managers, human resources, marketing, operations, and corporate social responsibility (CSR) of 116 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample taken was 185 managers from 45 companies. Data collection methods with questionnaires developed from research (Henri, 2006) and (Staniškis Arbaciauskas, 2009). The data analysis method uses structural equation modeling (SEM) with Smart PLS. The results of this study indicate that sustainability performance is influenced by market orientation and entrepreneurship which are capability dimensions]]>
<![CDATA[Pengaruh Opini Audit Tahun Sebelumnya dan Kondisi Keuangan terhadap Opini Audit Going Concern ]]>
<![CDATA[Iin Rosini]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306138
<![CDATA[This study examines whether the variable prior year's audit opinion and the financial condition of the going concern audit opinion on manufacturing companies. The study sample was sub sectors of food and beverages that are listed in the Indonesia Stock Exchange. Total 12 companies in 2010-2014. The sampling method used in this research is purposive sampling, the data processing methods and processing logistic regression analysis with SPSS version 22. The results of this study show that the previous year's audit opinion positive significant effect on the provision of going concern audit opinion and does not affect the company's financial condition significant at manufacturing companies.]]>
<![CDATA[PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Juli Ismanto]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.16357
<![CDATA[This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.]]>
<![CDATA[Pengaruh Kinerja Environmental, Social, Governance terhadap Kinerja Keuangan serta Implikasinya terhadap Nilai Perusahaan ]]>
<![CDATA[Rosita Wulandari]]>;
<![CDATA[Nofryanti Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ Accounthink : Journal of Accounting and Finance Vol. 8 No. 02 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang ]]>
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DOI: 10.35706/acc.v8i02.9788
<![CDATA[Penelitian ini bertujuan menguji secara empirik pengaruh Environmental, Social dan Governance Terhadap Kinerja Keuangan yang diproksikan dengan Return On Assets (ROA) serta Implikasinya Pada Nilai Perusahaan. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia yang mengungkapkan Kinerja ESG Score versi Bloomberg periode 2017-2022. Populasi pada penelitian ini sebanyak 102 Perusahaan dengan sampel 31 perusahaan yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi data panel dengan software Eviews 9. Hasil penelitian menunjukkan bahwa Variabel Environmental berpengaruh positif signifikan terhadap ROA, tetapi tidak berpengaruh terhadap Nilai Perusahaan. Variabel Social dan Governance tidak berpengaruh signifikan terhadap ROA maupun nilai perusahaan. Variabel rasio return on asset (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan. Selanjutnya berdasarkan R square yang terbentuk, variabel independen mampu menjelaskan Return on Asset (ROA) sebesar 71,55% dan menjelaskan Nilai Perusahaan sebesar 77,46%.]]>
<![CDATA[Role Conflict Memoderasi Locus Of Control dan Kompleksitas Tugas terhadap Perilaku Penyimpangan Auditor Akuntan Publik ]]>
<![CDATA[Ririn Ardini]]>;
<![CDATA[Nofryanti Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v6i3.5308
<![CDATA[The purpose of this study was to test and analyze whether locus of control role conflict and task complexity affect audit deviation behavior. This study uses a quantitative approach with a questionnaire survey model given to junior auditors, senior auditors, supervisors, managers, partners at the Public Accounting Firm in West Jakarta. The questionnaire that was processed was 128 respondents. Analysis using structural equation modeling (SEM) PLS Version.3.This study shows that locus of control has a positive effect on audit deviation behavior. Task complexity has a positive effect on audit deviation behavior. Moderating locus of control role conflict on audit deviation behavior and moderating task complexity role conflict on deviation behavior.]]>
<![CDATA[PENGARUH COMPETITIVE ADVANTAGE DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA DAN IMPLIKASINYA PADA KEBERLANJUTAN USAHA ]]>
<![CDATA[Purwatiningsih Purwatiningsih]]>;
<![CDATA[Nofryanti Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ JURNAL ILMIAH GLOBAL EDUCATION Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023 ]]>
Publisher : <![CDATA[LPPM Institut Pendidikan Nusantara Global ]]>
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DOI: 10.55681/jige.v4i4.1363
<![CDATA[This study aims to look at the effect of competitive advantage and environmental uncertainty on business performance and the implications for the sustainability of MSME businesses in Depok City. This type of research is associative quantitative (causality) and the population in this study are MSME business actors in Depok City. The sample of this research was determined by convenience sampling method so that the total sample is 100 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the SmartPLS program data processing. The results showed that there was a significant influence of competitive advantage on business performance in Depok City. There is a significant influence of environmental uncertainty on business performance in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses in Depok City. There is a significant influence of environmental uncertainty on the sustainability of MSME businesses in Depok City. There is a significant influence of business performance on the sustainability of MSME businesses in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses through business performance in Depok City and there is a significant influence from the influence of environmental uncertainty on the sustainability of MSME businesses through business performance in Depok City.]]>
