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All Journal Jurnal Siasat Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Akuntansi Krida Wacana JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi dan Ekonomika JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Journal of Innovation and Community Engagement Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi

Majidah

Universitas Telkom

Author-ID : 312790

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 24 Documents Claim Missing Document

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Audit Delay, Faktor Auditee, Komisaris Independen, dan Faktor Auditor Hartika Imanniar; Majidah
Akuntansi & Ekonomika Vol 10 No 1 (2020): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Aturan telah disusun dalam aturan OJK No.29/PJOK.04/2016 mengenai batas waktu penyampaian laporan audited, bertujuan untuk menjaga ketepatan penyampaian laporan audited, sehingga dapat menjadi informasi yang berguna. Penelitian ini bertujuan untuk mengetahui pengaruh faktor auditee (good news, financial distress, kompleksitas perusahaan), komisaris independen, dan faktor auditor (fee audit reputasi auditor) terhadap audit delay. Populasi penelitian ini adalah sektor properti, real estat, dan konstruksi bangunan pada BEI periode 2015-2018. Terdapat 160 sampel menggunakan purposive sampling, 66 diantaranya merupakan data outlier, sehingga diperoleh 94 sampel akhir. Data penelitian dianalisis dengan statistik deskriptif dan regresi data panel. Hasil penelitian menunjukkan bahwa good news, financial distress, komisaris independen, kompleksitas perusahaan, fee audit, dan reputasi auditor berpengaruh simultan terhadap audit delay. Secara parsial, kompleksitas perusahaan berpengaruh positif terhadap audit delay, fee audit berpengaruh negatif terhadap audit delay, sedangkan good news, financial distress, komisaris independen, dan reputasi auditor tidak berpengaruh terhadap audit delay.

KUALITAS AUDIT: FAKTOR AUDITOR DAN AUDITEE Maya Nur Izzati Diny; Majidah -
JAF (Journal of Accounting and Finance) Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3292

Financial statements provide accounting information that can be used by users for decision making. To avoid material misstatement, financial statements need to be audited by qualified independent auditors. The auditor is expected to be able to provide guarantees through opinions given to the company's accounting information. This study aims to determine the effect of auditor factors (audit tenure, audit fees, auditor market share) and auditee factors (company size and publication age) on audit quality. The object of research is non-financial state-owned companies listed on the Indonesia Stock Exchange in 2014-2018. With the purposive sampling method obtained 16 company samples or 77 observational data after subtracting three outlier data. The data were analyzed by logistic regression analysis.The results showed that the auditor factors and the auditee factors had a simultaneous effect on audit quality. Meanwhile, partially only the auditor factors affect audit quality, namely; audit tenure had a positive effect and auditor's market share had a negative effect on audit quality. The novelty of this study is market capitalization as a proxy for firm size variables with the main issue of audit quality. It is recommended for further research to re-examine variables that do not support the research hypothesis on the research object and different observation periods. For the auditor, it is advisable to consider the auditor's workload, because it is feared that it will cause the auditor's dysfunctional behavior which can result in an inferior audit.

Penerapan Balanced Scorecard Merupakan Upaya Organisasi dalam Mewujudkan Keunggulan Bersaing Majidah Majidah
Jurnal Akuntansi vol. 1 no. 1 (2001)
Publisher : Jurnal Akuntansi

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Sinergi Enterprise Resource Planning Supply Chain Management dan Electronic Data Interchange untuk Menciptakan Kepuasan Pelanggan Majidah Majidah
Jurnal Akuntansi vol. 1 no. 2 September-Desember 2001
Publisher : Jurnal Akuntansi

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Faktor-Faktor yang Mempengaruhi Tingkat Underpriced Aninda S. Sarawati; Majidah Majidah
Jurnal Siasat Bisnis Vol. 16 No. 1 (2012)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Underwriter berperan dalam menentukan harga saham perdana perusahaan yang go public, sehingga mempunyai informasi yang lebih banyak mengenai pasar modal dibandingkan dengan calon emiten. Kondisi asimetri informasi inilah yang menyebabkan terjadinya underpriced. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang diduga mempunyai pengaruh terhadap tingkat underpriced. Faktor-faktor yang diduga berpengaruh terhadap underpriced antara lain reputasi underwriter, persentase saham yang dimiliki perusahaan, skala perusahaan, umur perusahaan, ROA dan financial leverage. Metode penelitian yang digunakan adalah deskriptif verifikatif. Penelitian menggunakan sampel perusahaan yang terdaftar di BEI periode 2005-2009 dan mengalami underpriced. Analisis statistik yang digunakan dalam penelitian ini regresi berganda. Hasil penelitian menunjukkan bahwa keenam faktor yang diajukan berpengaruh terhadap tingkat underpriced secara simultan. Sedangkan secara parsial, hanya faktor reputasi underwriter dan persentase saham yang dimiliki perusahaan yang berpengaruh signifikan terhadap tingkat underpriced.Kata kunci: Underpriced, Initial Public Offering, Underwriter

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, TARIF PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi Non Karyawan di KPP Pratama Cibinong Periode 2020) Nabilla Karlinda Raharjo; Majidah Majidah; Kurnia Kurnia
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.07.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Taxes are the source of state revenue which gives the biggest contribution in supporting the state budget. However, state revenue from taxes in Indonesia is not optimal. This optimization is due to the low level of compliance of taxpayers in carrying out their tax obligations. The purpose of this study was to determine the effect of understanding tax regulations, tax rates, and service quality on Taxpayers Obedience simultaneously and partially. Non-Employee Individual Taxpayers who are registered as SPT compliant in KPP Pratama Cibinong are the population in this study. This study uses convenience sampling with a total sample of 72 people. The data of this study were analyzed with descriptive statistical analysis and multiple linear regression analysis. The results showed that partially, only tax rates and service quality were affected by taxpayers obedience. While simultaneously, understanding taxation regulations, tax rates, and service quality affects the obedience of taxpayers.

Self-Identification of Homestay Management Problems and Canvas Business Model Majidah Majidah; Cahyaningsih Cahyaningsih; Rr Sri Saraswati; Wahdan Arum Inawati
Journal of Innovation and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jice.v2i1.3549

Laksana Village is in Ibun Sub-District, Bandung District. Geographically, Laksana Village is close to the Kamojang Tourism area, which is the leading tourism destination in Bandung District. The village has the potential for tourism development. To support the tourism development program, there are several homestays. However, it was found that many tourists spent the night outside the Laksana Village area. Another problem faced by homestay managers is the difficulty in determining homestay tariff. This Community Service (CS) activity aims to explore the problems faced by homestay managers through self-identification of problems using the Community Based Participatory Research method. The results of the self-identification became the basis for the CS Team to map the nine elements of the canvas business model. The cost structure becomes a priority scale to be handled in order to solve the tariff determination problem and is expected to increase the value proposition. This CS activity specifically resulted in self-identification of problems and a business canvas model for homestay management.

ANALISIS DETERMINAN AUDIT REPORT LAG Gilang Satrya Ramadhan; Majidah Majidah; Eddi Budiono
JRAK Vol 10 No 1 (2018): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

The purpose of this research is to determine the effect of leverage, size of company, audit quality and accounting result simultaneously or partially to the audit report lag. The type of this research is descriptive verificative. The number of manufacturing companies in the Indonesia Stock Exchange (BEI) over the period of 2011-2015 are 143 companies, then obtained a sample of 110 by purposive sampling. Analysis of data is carried out using multiple regression method. The results showed variable leverage, size company, audit quality and accounting result can explain audit report lag 33.3%. Partial test results showed that leverage did not significantly affect, size company and accounting result have a significant negative effect and audit quality have a significant positive effect on audit report lag.

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: UKURAN DAN PERTUMBUHAN PERUSAHAAN, SERTA RISIKO KEUANGAN Nisha Octarina; Majidah Majidah; Muhamad Muslih
JRAK Vol 10 No 1 (2018): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This research aims to determine the affect of size, growth, and leverage to the corporate social responsibility disclosure of the plantation companies in Indonesia, Malaysia, or both countries during 2013-2015. Purposive sampling method was used, obtained from 15 companies in Indonesia and 38 in Malaysia. Descriptive and multiple linear regression analysis were used in this research. The result shows that simultaneously, the size, the growth, and the leverage significantly affects CSR disclosure of the plantation companies in Indonesia, Malaysia, or both countries. In Indonesia, the size partially affect, growth does not affect, while leverage negatively affect of CSR disclosure. In Malaysia, the size and growth does not affect, while leverage has positive effect on the CSR disclosure. In both countries, the size has positive affect, while growth and leverage does not affect the CSR disclosure.

Determinants Of Financial Shenanigans Indications During The Covid-19 Pandemic Majidah Majidah; Novy Aryanty
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.974

This research aims to determine determinants of financial shenanigans and the differences in indications of the occurrence of financial shenanigans before and during the Covid-19 pandemic. Data of manufacturing industry listed on the Indonesia Stock Exchange (IDX) during 2019-2020 analyzed using descriptive statistical and logistic regression. The results show that financial targets, characteristics of the chief financial officer, and financial stability were simultaneously determinants of financial shenanigans. Partially, financial targets were the only determinants of financial shenanigans and no significant differences in indications of financial shenanigans before and during the Covid-19. Results of this study can be utilized by external auditors in detecting indications of financial fraud through changes in financial targets and can be an inform for investment decisions. Future study should consider continuing testing variables that do not have an effect by bringing up other calculation indicators and extend the time span either sample to predict financial shenanigans.

Co-Authors Afie Firdayanti Aninda S. Sarawati Ary Noor Setyaningsih Cahyaningsih Cahyaningsih Cahyaningsih Cahyaningsih Chindy Karmina B Destri Diana MD Eddi Budiono Elly Suryani Gilang Satrya Ramadhan Hartika Imanniar Hetti Hidayati Hilwa Ramadhanti Sakina Intan Aisah Jihan Muthi'ah Khairunnisa Kurnia . Kurnia Kurnia Maya Nur Izzati Diny MUHAMAD MUSLIH Nabilla Karlinda Raharjo Nanda Din Nurazizah Nisha Octarina Novy Aryanty Putri Aurora Riky Sanjaya Silalahi Rr Sri Saraswati Tania Claudea Marta Vany Octaviany Wahdan Arum Inawati

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