Articles
<![CDATA[The Effect of Company Size and Financial Distress on Going Concern Audit Opinions with Opinion Shopping as Moderation Variables ]]>
<![CDATA[Fransisca Listyaningsih Utami]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 1 (2021): Jurnal Ilmiah Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jimb.v7i1.10660
<![CDATA[This study aims to examine the effect of company size and financial distress on going concern audit opinions with opinion shopping as moderation variables. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2016 to 2018. The sample was obtained using a purposive random sampling method. Data analysis uses logistic regression and different absolute values. The results showed that company size and financial distress affected going concern audit opinions, opinion shopping did not affect company size on going concern audit opinions and opinion shopping affected financial distress on going concern audit opinions.]]>
<![CDATA[Ownership Structure, Active Audit Committee, Audit Quality, and Leverage against Earnings Management. ]]>
<![CDATA[Yuha Nadhirah Qintharah]]>;
<![CDATA[Diana Fajarwati]]>;
<![CDATA[Yosika Cindy Ovitasari]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 5 No. 1 (2020): Januari 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v5i1.413
<![CDATA[Abstrak. Struktur Kepemilikan, Keaktifan Komite Audit, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba. Tujuan penelitian ini ialah mendapatkan bukti terkait Struktur Kepemilikan, Kekatifan Komite Audit, Kualitas Audit, dan Leverage berpengaruh terhadap Manajemen Laba. analisis regresi linier berganda (Multiple Liniear Analysis) merupakan metode penelitian yang diterapkan dalam penelitian ini. Penelitian ini ialah penelitian kuantitatif dengan mengambil sampel dari data sekunder perusahaan pertambangan yang ada di BEI tahun 2015-2017. Hasil Penelitian menunjukan bahwa kepemikian manajerial tidak berpengaruh terhadap manajemen laba sedangkan kepemilikan institusional berpengaruh negatif signifikan terhadap manajemen laba, kemudian keaktifan komite audit menujukan hasil negatif signifikan terhadap manajemen laba, serta kualitas audit memiliki pepengaruh negatif signifikan pula terhadap manajemen laba dan variabel yang terakhir yaitu leverage berpengaruh positif signifikan terhadap manajemen laba.]]>
<![CDATA[Pengaruh Kesehatan, Tingkat Pendidikan, dan Upah Minimum terhadap Kemiskinan pada Provinsi Jawa Barat Tahun 2019-2020 ]]>
<![CDATA[Nurlaila Maysaroh Chairunnisa]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.530
<![CDATA[This study aims to examine the effect of health, education level, and minimum wage on poverty. The sample in this study was the city and district of West Java Province in 2019-2020. Data analysis in this study used multiple regression. This study found that health had no effect on poverty, education had a significant negative effect on poverty, and the city/district minimum wage had no effect on poverty. Keywords: health, education level, minimum wage, poverty]]>
<![CDATA[THOMAS KUHN PARADIGM: REVOLUTION OF ACCOUNTING RECORDING FROM CASH BASIS TO ACCRUAL BASIS ]]>
<![CDATA[Yuha Nadhirah Qintharah]]>;
<![CDATA[Khomsiyah Khomsiyah]]>
<![CDATA[ JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v11i1.506
<![CDATA[Pencatatan akuntansi digunakan untuk mencatat peristiwa ekonomi yang terjadi pada sebuah entitias. Perubahan pencatatan akuntansi pada pemerintah dari basis kas menuju basis akrual disebabkan oleh perubahan yang disebabkan oleh reformasi di bidang keuangan pemerintahan Indonesia. Penelitian ini bertujuan untuk menganalisis perubahan pencatatan yang terjadi dari basis kas menuju basis akrual dengan mengimplementasikan metode pembacaan literatur atau studi Pustaka. Penelitian ini melakukan studi pustaka dengan menggunakan paradigma Thomas Kuhn sebagai pisau analisis untuk membahas perkembangan. Dari analisis yang dilakukan ditemukan bahwa terdapat anomaly yakni reformasi di bidang keuangan pemerintahan sehingga memicu terjadi perubahan pencatatan. Sehingga, pencatatan akuntansi pada pemerintah dimana awalnya menggunakan basis kas berganti menjadi basis akrual.Accounting records are used to record economic events that occur in an entity. The change in government accounting records from a cash basis to an accrual basis was caused by changes caused by reforms in the financial sector of the Indonesian government. This study aims to analyze the changes in recording that occur from the cash basis to the accrual basis by implementing the literature reading method or library study. This study conducted a literature study using the Thomas Kuhn paradigm as an analytical tool to discuss developments. From the analysis, it was found that there was an anomaly, namely reform in the government finance sector, which triggered a change in recording. Thus, the government's accounting records which initially used the cash basis changed to the accrual basis.]]>
<![CDATA[PELATIHAN PEMBUKUAN APLIKASI BUKUKAS BAGI PELAKU USAHA DI DESA KUTAMUKTI ]]>
<![CDATA[Alda Miranda]]>;
<![CDATA[Vita Aprilina]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2022): NEAR ]]>
Publisher : <![CDATA[Komunitas Dosen Indonesia ]]>
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DOI: 10.32877/nr.v2i1.549
<![CDATA[This Community Service activity aims to make Micro, Small and Medium Enterprises (MSMEs) in Kutamukti Village able to understand and prepare financial reports using the Bukukas application, for MSME actors and their calculations after participating in this activity. Many incidents show that MSME actors in Kutamukti Village experience obstacles in understanding and compiling financial reports in the Bukukas Application, for MSME actors and their calculations. Among the contributing factors are the educational background of MSME actors who still do not support the required competencies, and also the lack of training for MSME actors related to the business they are running. Micro, small and medium enterprises (MSMEs) have quite serious problems, namely poor fund management in carrying out their business activities. At this time there are still many business actors who in running their businesses do not use information technology applications, they still use books to record their finances. One solution to this problem is to do good bookkeeping using an android-based financial bookkeeping application. Android-based financial accounting applications are the solution to these problems. The purpose of this study was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The data analysis technique used is by observation, interviews. The methods or procedures used during the training are lectures, discussions, and community questions and answers. The training in this activity was attended by 5 participants giving scores by filling out the pre-test and post-test with the aim of determining the effectiveness of the activity. The results of the activity show that this training has been running quite effectively and participants can understand the application of bookkeeping through the application.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern Pada Masa Pandemi Covid-19 ]]>
<![CDATA[Ayu Citra Ningrum]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 2 No 2 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi ]]>
Publisher : <![CDATA[Accounting Department UNUSIA ]]>
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DOI: 10.47776/mizania.v2i2.572
<![CDATA[This study aims to understand how influential the company's growth, financial disress, audit committee size and KAP reputation are on going concern audit opinions listed on the IDX for the 2020-20210period. The use of research data is taken on the website www.bursaelektroindonesia.com using secondary data. Then the method used in this research is using quantitative methods. The technique in selecting the sample in this research used purposive sampling technique, so that the total sample of companies in this research amounted to 50 entities with a total period of 2 years used so that the observations in this study amounted to 100 observations. The analysis in this research uses panel data regression and uses the application of SPSS version 23 The results of this research can then convey information that the company growth variable has a negative effect on going-concern audit opinion, Financial distress has a positive effect on going-concern audit opinion, and audit committee size has a negative effect on going concern audit opinion, and KAP reputation has a positive effect on going concern audit opinion.]]>
<![CDATA[Determinants on Environmental Disclosure Moderating by Integrated Corporate Governance ]]>
<![CDATA[Yuha Nadhirah Qintharah]]>;
<![CDATA[Fransisca Listyaningsih Utami]]>
<![CDATA[ Aptisi Transactions On Technopreneurship (ATT) Vol 5 No 1Sp (2023): Special Issue: Technopreneurship Driving Change in the Nation's Future Leadersh ]]>
Publisher : <![CDATA[Pandawan ]]>
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DOI: 10.34306/att.v5i1Sp.308
<![CDATA[This will use companies from sector energy and sector goods raw as population companies. Technique taking sample used is non- probability with purposive sampling method. Study this alone using criteria sample appropriate company with specified sector, company publish report possible finances accessed on 2018-2021, required data complete and company no once experienced a delisting during year research. Results sample companies used in the study are as many as 448. Test hypothesis in study this will be tested using the Eviews program. Method research used is moderated regression analysis (MRA) using eviews software. Besides that is, research this do test assumption classic and also test model accuracy to find out which model is most appropriate. Results from study this shows the sample data used to get away in testing assumption classics namely, normality, multicollinearity, heteroscedasticity and autocorrelation. From the results testing hypothesis found that environmental costs have an effect positive against environmental disclosure, international environmental certification does not influential on environmental disclosure, industry sensitivity has an effect positive on environmental disclosure, international corporate governance is capable strengthen influence between environmental cost and environmental disclosure, international corporate governance is capable strengthen influence between international environmental certification and environmental disclosure and international corporate governance is not capable strengthen influence Among sensitivity industry against environmental disclosures.]]>
<![CDATA[PEMANFAATAN BAHAN DAPUR SEBAGAI PENANGGULANGAN HAMA UNTUK MENGURANGI KETERGANTUNGAN TERHADAP PESTISIDA KIMIA ]]>
<![CDATA[Nasha Bagas Prakoso]]>;
<![CDATA[Vita Aprilina]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ PENA DIMAS: Jurnal Pengabdian Masyarakat Vol 1, No 2 (2023): Pena Dimas: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Universitas Islam Malang ]]>
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DOI: 10.33474/penadimas.v1i2.18571
<![CDATA[Horticulture functions to meet physical needs as a source of vitamins, minerals and protein, based on observations in Citeureup 1 Village there are people who carry out horticultural activities but the people in the village still do not use natural biopesticides, with the results of observations and interviews, the Utilization of Kitchen Materials program is realized as Pest Control To Reduce Dependence On Chemical Pesticides. Kitchen ingredients can be used as natural pesticides that can eradicate pests. The method of implementing this program is counseling, training and mentoring. The purpose of this program is for people to switch from using chemicals to natural ingredients and minimize expenses. The method of implementing this program is counseling, training and mentoring which will be carried out to the people of Dusun Citeureup 1 RT 01 and 02 will be implemented through housewives who do cultivation horticulture, farmer groups and village communities with a target of 10 participants. Based on the activity "Utilization of Kitchen Materials as Pest Management to Reduce Dependence on Chemical Pesticides" in Citeureup 1 Hamlet, Kutamukti Village, Kutawaluya District,the result it can be concluded that this community service activity has an impact, namely village communities who are present in activities to gain knowledge and information about kitchen ingredients can It is used as a pesticide to prevent pests in plants. Part of the community has also applied Biopesticides to their plants, which means that the purpose of this activity is to divert the use of chemicals that can be said to be successful.]]>
<![CDATA[Determinants on Environmental Disclosure Moderating by Intergrated Corporate Governance ]]>
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ EQUITY Vol 25 No 2 (2022): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
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<![CDATA[Penelitian ini akan menggunakan perusahaan dari sektor energi dan sektor barang baku sebagai populasi perusahaan. Teknik pengambilan sampel yang digunakan adalah non-probailitas dengan metode purposive sampling. Penelitian ini sendiri menggunakan kriteria sampel perusahaan yang sesuai dengan sektor yang ditentukan, perusahaan menerbitkan laporan keuangan yang dapat diakses pada tahun 2018-2021, data yang diperlukan lengkap dan perusahaan tidak pernah mengalami delisting selama tahun penelitian. Hasil sampel perusahaan yang digunakan dalam penelitian ini adalah sebanyak 448. Uji hipotesis dalam penelitian ini akan diuji dengan menggunakan program Eviews. Metode penelitian yang digunakan adalah moderated regression analysis (MRA) yang menggunakan software eviews. Selain itu, penelitian ini melakukan uji asumsi klasik dan juga uji ketepatan model untuk mengetahui model mana yang paling tepat. Hasil dari penelitian ini menunjukkan data sampel yang digunakan lolos dalam pengujian asumsi klasik yakni, normalitas, multikolinieritas, heteroskedastisitas dan autokorelasi. Dari hasil pengujian hipotesis ditemukan bahwa environmental cost berpengaruh positif terhadap environmental disclosure, international environmental certification tidak berpengaruh terhadap environmental disclosure, sensitivitas industry berpengaruh positif terhadap environmental disclosure, international corporate governance mampu memperkuat pengaruh antara environmental cost terhadap environmental dislosure, international corporate governance mampu memperkuat pengaruh antara international environmental certification terhadap environmental dislosure dan international corporate governance tidak mampu memperkuat pengaruh antara sensitivitas industri terhadap environmental dislosure.]]>
<![CDATA[ANALYSIS OF FACTORS AFFECTING AUDIT DELAY IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING COVID 19 ]]>
<![CDATA[Yuha Nadhirah Qintharah]]>;
<![CDATA[Puspita Sari]]>
<![CDATA[ Journal of Global Business and Management Review Vol 5 No 1 (2023): Journal of Global Business and Management Review ]]>
Publisher : <![CDATA[Program Sarjana Manajemen Universitas Internasional Batam ]]>
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DOI: 10.37253/jgbmr.v5i1.7877
<![CDATA[Audit delay can affect the level of relevance of information from a financial report, because the longer the time it takes to conduct an audit, the level of relevance of the information can be doubted. The length of the audit completion process can affect audit delay in submitting audited financial reports so that it can have an adverse impact on market reactions and cause uncertainty in economic decision making. The research model used in this research is quantitative. With a research sample of non-silica (food and beverage) sector companies because companies that experience fluctuating financial performance tend to decline during the Covid 19 pandemic. The data analysis technique uses multiple linear regression with the SPSS program. The results of the study state that the auditor's opinion has no significant effect on audit delay, audit tenure has no significant effect on audit delay, company size has a significant effect on audit delay.]]>
