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All Journal Jurnal Ekonomi dan Bisnis Islam Journal of Accounting Science Majalah Ekonomi ACCRUALS (Accounting Research Journal of Sutaatmadja) BALANCE: Economic, Business, Management and Accounting Journal Sustainable : Jurnal Akuntansi

Fitri Nuraini

Fakultas Bisnis Dan Ekonomi Universitas Muhammadiyah Surabaya

Author-ID : 2678050

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 13 Documents Claim Missing Document

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Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Profitabilitas Pada CV. Gadjah Bordir Gini Gini; Sjamsul Hidayat; Fitri Nuraini
SUSTAINABLE Vol 2, No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13445

Amid the intense business competition companies are required to be able to achieve market positions, so companies need to carry out credit sales strategies, so that sales increase. In CV Gadjah of Embroidery is a business activity. Gadjah of Embroidery requires a big cost because in the process of work, it requires costs and energy for its production. The So financial problems become a burden on CV. Gadjah of Embroidery business. The CV. Gadjah of Embroidery because its can be an obstacle to the cost of production.The purpose of the study was to determine the effect of accounts receivable and working capital turnover on profitability at CV.Gadjah of Embroidery for the period 2015-2020.The method of this study uses quantitative methods to measure the influence of accounts receivable and working capital turnover of profitability in CV. Gadjah of Embroidery, the observation period in 2015 - 2020. Hypothesis testing is using descriptive analysis method, statistical analysis method consisting of multiple linear regression analysis Simultaneous significant testing (F test), partial significance testing (Test-T) and Determination Coefficient Testing (R2). The results showed that there was an influence on the rotation of accounts on profitability in CV. Gadjah of Embroidery, while working capital turnover was an influence on profitability in CV.Gadjah of Embroidery. The Adjusted R square value = 0.666 means 66.6 percent of the influence of accounts receivable and working capital on profitability on CV. Gadjah of Embroidery. While the remaining 33.4 percent explained by other variables outside the variables used in this study.

Pengalaman Kerja Auditor, Etika Auditor, Dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Hana Dili Setyana; Soedjono Rono; Fitri Nuraini
SUSTAINABLE Vol 1, No 1 (2021): Volume 1 No. 1 Mei 2021
Publisher : UMSurabaya Publishing

The development of the business world in Indonesia is currently increasing rapidly, the era of globalization has resulted in businesses not knowing national borders. Therefore, the main requirement before making business decisions is very much needed through auditing, with an audit of financial statements by public accountants that will provide quality information for the users. This study focuses on the work experience of auditors, auditor ethics, and auditor competence on audit quality. Experienced auditors have more knowledge, insight and better memory structure than inexperienced auditors. Decisions on code of ethics are important in maintaining and increasing public trust in the accounting profession and the services provided by auditors, in addition to compliance with SAK, Audit Standards, and other regulations. And the quality of the audit will increase if the wishes and needs of the auditors that make their work motivation can be fulfilled. The population used in this study were 228 auditors from 39 KAP in Surabaya. And the sampling technique used purposive sampling with a sample of 53 auditors from 15 KAP in Surabaya. This research uses analysis tools of multiple regression analysis techniques. The results of this study indicate that the experience of auditors and the competence of auditors simultaneously have an effect on audit quality with a significance value of 0.009. Partially only auditor ethics have an effect on audit quality with a significance value of 0.039, auditor experience and auditor competence have no significant effect on audit quality with a significance value of 0.611 and 0.216. Keywords: Auditor Experience, Auditor Ethics, Auditor Competence and Audit QualityPerkembangan dunia usaha di Indonesia pada saat ini semakin pesat, era globalisasi mengakibatkan bisnis tidak mengenal batas negara. Oleh karena itu kebutuhan utama pada saat sebelum mengambil keputusan bisnis sangat dibutuhkan melalui pengauditan, dengan adanya audit atas laporan keuangan oleh akuntan publik akan memberikan informasi yang berkualitas bagi para pemakainya. Pada penelitian ini berfokus pada pengalamanan kerja auditor, etika auditor, dan kompetensi auditor terhadap kualitas audit. Auditor yang berpengalaman memiliki lebih banyak pengetahuan,wawasan dan struktur memori yang lebih baik dibandingkan auditor yang belum berpengalaman. Keputusan terhadap kode etik menjadi hal yang penting dalam menjaga dan meningkatkan kepercayaan masyarakat terhadap profesi akuntan dan jasa yang diberikan auditor, disamping kepatuhan terhadap SAK, SA (Standar Audit), dan peraturan lainnya. Dan kualitas audit akan meningkat apabila keinginan dan kebutuhan auditor yang menjadikan motivasi kerjanya dapat terpenuhi. Populasi yang digunakan dalam penelitian ini adalah 228 auditor dari 39 KAP diSurabaya. Dan teknik sampling menggunakan purposive sampling dengan pengambilan sampel sebesar 53 auditor dari 15 KAP diSurabaya. Penelitian ini menggunakan alat analisis teknik analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengalaman auditor, dan kompetensi auditor secara simultan berpengaruh terhadap kualias audit dengan nilai signifikansi 0.009. Secara parsial hanya etika auditor yang berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.039, pengalaman auditor dan kompetensi auditor tidak berpengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0.611 dan 0.216. Kata kunci : Pengalaman Auditor, Etika Auditor, Kompetensi Auditor dan Kualitas Audit

Pengaruh Kompetensi, Etika, Independensi, Tekanan Anggaran Waktu dan Fee Audit Terhadap Kualitas Audit Depi Lestari; Ma’ruf Sya’ban; Fitri Nuraini
SUSTAINABLE Vol 1, No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

ABSTRACT Audit quality can be influenced by several factors including competence, ethics, independence, time budget pressure and audit fees. The research approach used is a quantitative approach. The data analysis technique used is multiple regression analysis technique. The data quality test used is a validity test and a reliability test. For the classical assumption test, the normality test, multicollinearity test and heteroscedasticity test are used. While the hypothesis testing in this study used the F statistical test and the T statistical test. The results of this study indicate that competence, ethics, independence, time budget pressure and audit fees simultaneously have a significant effect on audit quality with a significance value of 0.009. Partially, only time budget pressure and audit fees have an effect on audit quality with a significance value of 0.038 and 0.002, competence, ethics and independence have no effect on audit quality with a significance value of 0.788, 0.378, and 0.501. This study shows that time budget pressure and audit fees have a very important role in influencing audit quality, for auditors are expected to be able to improve competence, comply with professional ethics and maintain an attitude of independence in carrying out their dutiesKeywords: Audit Fee; Audit Quality; Auditor Competence; Auditor Ethics; Auditor Independence; Time Budget Pressure ABSTRAK Kualitas audit dapat dipengaruhi oleh beberapa faktor antara lain kompetensi, etika, independensi, tekanan anggaran waktu dan fee audit. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif. Teknik analisis data yang digunakan adalah teknik analisis regresi berganda. Uji kualitas data yang digunakan adalah uji validitas dan uji reliabilitas. Untuk uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolonieritas dan uji heteroskedastisitas. Sedangkan pengujian hipotesis dalam penelitiana ini menggunakan uji statistik F dan uji statistik t. Hasil penelitian ini menunjukkan kompetensi, etika, independensi, tekanan anggaran waktu dan fee audit secara simultan berpengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0.009. Secara parsial hanya tekanan anggaran waktu dan fee audit yang berpengaruh terhadap kualitas audit dengan nilai signifikansi 0.038 dan 0.002, kompetensi, etika dan independensi tidak berpengaruh terhadap kualitas audit dengan signifikansi 0.788, 0.378, dan 0.501. Penelitian ini menunjukkan tekanan anggaran waktu dan fee audit memiliki peran yang sangat penting dalam mempengaruhi kualitas audit, untuk auditor diharapkan mampu meningkatkan kompetensi, mematuhi etika profesi dan menjaga sikap independensi dalam melakukan tugasnya.Kata Kunci: Etika Auditor; Fee Audit; Independensi Auditor; Kompetensi Auditor; Kualitas Audit; Tekanan Anggaran Waktu

Pengaruh Cashless Society dan Cashback Terhadap Gaya Hidup Masyarakat (Studi Kasus Pada Pengguna Shopeepay Di Kelurahan TAKAL Surabaya) Ayu Camelia Rahma; Fitri Nuraini; Tyasha Ayu Melynda Sari
SUSTAINABLE Vol 2, No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.15906

ABSTRACTIts part in the technology and information systems development. Has presented non-cash payment instrument (cashless). This research was conducted on respondents who used the shopeepay application in TAKAL Village, Surabaya. The purposes of this study were to find out whether a cashless society had a partial effect on the lifestyle of the people in Takal Village Surabaya, find out whether cashback had a partial effect on the lifestyle of the people in Takal village Surabaya, find out if Habit has an effect on cashless society, and find out if Intention has an effect on cashless society. This research method used a quantitative approach. The data was obtained using a questionnaire and processed by SmartPLS 3.0 application. The sample in this study was 100 respondents. The method of determining the sample in this study used the Accidental Sampling method with the criteria that people have bought and used the Shopeepay application. The results of this study indicated that Cashless Society and Cashback affected people's lifestyles in TAKAL Village Surabaya, Habit has no effect on the Cahless society and intention has an effect on the Cashless SocietyABSTRAKPada sektor keuangan, peranan dari perkembangan teknologi dan sistem informasi telah menghadirkan alat pembayaran non tunai (cashless). Penelitian ini dilakukan pada responden yang menggunakan aplikasi shopeepay di Kelurahan TAKAL Surabaya. Tujuan penelitian ini adalah, untuk mengetahui apakah cashless society berpengaruh pada gaya hidup masyarakat di Kelurahan Takal Surabaya, untuk mengetahui apakah cashback berpengaruh pada gaya hidup masyarakat Kelurahan Takal Surabaya, untuk mengetahui apakah Habit berpengaruh pada cashless society, untuk mengetahui apakah Intention berpengaruh pada cashless society. Metode penelitian ini menggunakan pendekatan kuantitatif. Data diperoleh menggunakan kuesioner dan data diolah dengan bantuan Aplikasi SmartPLS 3.0. Adapun sampel dalam penelitian ini sebanyak 100 responden. Metode penentuan sampel pada penelitian ini menggunakan metode Accidental Sampling dengan kriteria masyarakat pernah membeli dan menggunakan aplikasi shopeepay. Hasil penelitian ini menunjukkan bahwa Cashless Society dan Cashback berpengaruh terhadap Gaya Hidup masyarakat di Kelurahan TAKAL Surabaya, Habit tidak berpengaruh terhadap Cahless society dan Intention berperngaruh terhadap Cashless Society.

Co-Authors Alda Ainun Niswah Andrianto A Andrianto Andrianto Anna Marina Anna Marina Ayu Camelia Rahma Depi Lestari Gini Gini Hana Dili Setyana Ma’ruf Sya’ban Mr Andrianto Oktavia Dwi Sheila R Ramadhani Suci Restuningtyas Rieska Maharani Rieska Maharani Sjamsul Hidayat Soedjono Rono Soedjono Rono Tyasha Ayu Melynda Sari Zeni Utami

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