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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

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KUALITAS AUDIT: AUDIT TENURE, BEBAN KERJA AUDITOR, ALIGNMENT DAN ENTRENCHMENT EFFECT Destri Diana MD; Majidah Majidah
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 2 (2019): Mei-Agustus 2019
Publisher : LPPM STIE Muhammadiah Bandung

This study aims to determine the effect of audit tenure (personal auditor), audit tenure (KAP), company age, auditor workload, alignment, and entrenchment effect on audit quality, both simultaneously and partially. Manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016 are the object of research. Sampling technique with purposive sampling method obtained 64 companies with 256 samples. Data analysis using logistic regression analysis. The results showed that audit tenure (personal auditor), audit tenure (KAP), company age, auditor's workload, alignment, and entrenchment effect simultaneously influence audit quality. While partially, the age of the company has a positive effect on audit quality, and auditor workload has a positive effect on audit quality. The renewal of this research lies in the variable alignment effect and entrenchment effect. Recommendations for: (1) Further research can conduct research in different industries by not including variables that have no effect on this study; (2) Companies can consider the auditor's workload as one of the criteria in choosing a qualified auditor; (3) For professional organizations (IAI and IAPI) auditor workload is expected to be an input for improving regulations related to audit quality.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING PADA SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA Nanda Din Nurazizah; Majidah Majidah
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 3 (2019): September-Desember 2019
Publisher : LPPM STIE Muhammadiah Bandung

Harga saham perdana salah satunya ditentukan oleh underwriter, pihak yang memiliki informasi lebih banyak mengenai pasar modal dibandingkan dengan calon emiten. Adanya kondisi asimetri informasi ini dapat memberikan peluang kepada masing-masing pihak untuk mencapai kepentingan pribadinya, sehingga dapat menyebabkan terjadinya kondisi underpricing. Penelitian ini bertujuan untuk menganalisis pengaruh financial leverage, return on assets (ROA), konsentrasi kepemilikan, tingkat inflasi dan listing delay terhadap tingkat underpricing baik secara simultan maupun parsial. Penelitian ini dilakukan pada perusahaan yang melakukan IPO di BEI periode 2015 – 2017. Jumlah sampel yang digunakan sebanyak 39 perusahaan dengan menggunakan metode purposive sampling. Analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan software eviews versi 9.0.Hasil penelitian ini menunjukkan bahwa financial leverage, ROA, konsentrasi kepemilikan, tingkat inflasi, dan listing delay berpengaruh secara simultan terhadap tingkat underpricing. Sedangkan secara parsial, ROA berpengaruh negatif terhadap tingkat underpricing. Tingkat inflasi berpengaruh positif terhadap tingkat underpricing. Financial leverage, konsentrasi kepemilikan, dan listing delay tidak berpengaruh terhadap tingkat underpricing secara parsial.Disarankan kepada peneliti selanjutnya dapat menambahkan tahun penelitian yang terbaru dengan menggunakan variabel yang tidak berpengaruh dalam penelitian ini. Untuk variabel financial leverage dapat menggunakan Debt to Assets Ratio (DAR) atau Time Interest Earning Ratio (TIER) sebagai proksi. Kata kunci: Tingkat Underpricing, Initial Public Offering, Informasi Keuangan, Informasi Non Keuangan.

Pengaruh Islamic Corporate Governance dan Sharia Compliance Terhadap Fraud pada Bank Umum Syariah Chindy Karmina B; Majidah .
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian bertujuan untuk mengetahui, pengaruh islamic corporate governance, islamic income ratio, profit sharing ratio, zakat performance ratio terhadap fraud pada bank umum syariah, baik secara simultan maupun parsial. Populasi dalam penelitian ini adalah bank umum syariah yang terdaftar di Otoritas Jasa Keuangan periode 2014-2018. Penentuan sampel dalam penelitian ini menggunakan purposive sampling dan memperoleh 60 sampel. Analisis data menggunakan analisis statistic deskriptif dan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa islamic corporate governance, islamic income ratio, profit sharing ratio dan zakat performance ratio berpengaruh secara simultan terhadap fraud. Tetapi secara parsial, hanya zakat performance ratio yang berpengaruh dengan arah positif terhadap indikasi fraud.

PENGARUH FINANCIAL DISTRESS, PERENCANAAN PAJAK, UKURAN PERUSAHAAN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Jihan Muthi'ah Khairunnisa; Majidah .; Kurnia .
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

This study aims to determine the effect of financial distress, tax planning, firm size, audit committe and audit quality on earning management on infrastructure, utilities and transportation company listed on Indonesia Stock Exchange (IDX) period 2015-2018. The method in this study used a quantitative method. The sample was determined using a purposive sampling method from 29 company samples. The statistical analysis used is data panel regression analysis. Simultaneously, the results indicates that financial distress, tax planning, firm size, audit committee and audit quality simultaneously have a significant influencen earning management. Meanwhile, partial analysis showed that financial distress, tax planning, firm size, audit quality have no effect on earning management, and the audit committee has negative effect on earning management.

OPINI AUDIT GOING CONCERN : FAKTOR AUDITOR DAN FAKTOR NON AUDITOR Majidah Majidah; Afie Firdayanti
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1705

The going concern audit opinion indicates the auditor doubts about the company business continuity which reflect in company’s financial statements. The study purpose to determine the effect of auditor factors (audit tenure and auditor’s industry specialization) and non-auditor factors (company size, funding decisions and institutional ownership) on going concern audit opinions on textile and garment sub-sector companies listed in the Indonesia Stock Exchange during period 2015-2019. Through the sampling criteria, 80 research samples were obtained. Data analysis using logistic regression because dependent variable has a nominal scale. The funding decision variable is a novelty in this study. However, what effects going concern audit opinion is only the auditor industry.

Faktor Diterminan Penyampaian Laporan Keuangan Majidah Majidah; Intan Aisah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1683

Companies listed on the Indonesia Stock Exchange are obliged to submit financial statements to the Financial Services Authority (OJK) at any time. However, there are still around 25.1% of companies that do not timely submit their financial statements. This condition results in financial statements losing their relevant meaning because they cannot be utilized by potential investors for decision-making. The study proposes to examine the factors that affect the timeline of financial statement submission. The object of this research is consumer cyclical sector companies for the 2017–2021 period. Based on several criteria in determining the sample, 70 company samples, or 350 data points, were obtained. Analysis of research data using logistic regression panel data using Stata 17. The results showed that corporate governance, CEO tenure, complexity of company operations, and financial difficulties simultaneously affect the timeliness of financial statement submission. Nevertheless, corporate governance, the tenure of the CEO, and the complexity of the company's operations each negatively affect the timeliness of financial statement submission. Corporate governance proxy using the Governance Item Checklist is a novelty of this research. It is recommended that the next researcher conduct research again on the consumer noncyclical sector on the Indonesia Stock Exchange.

Pengaruh Struktur Modal, Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Financial Distress (Studi pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Tania Claudea Marta; Majidah Majidah
eProceedings of Management Vol 10, No 4 (2023): Agustus 2023
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Financial distress adalah kondisi dimana sebuah perusahaan mengalami kesulitan memenuhi kewajibannya yangtelah disajikan berdasarkan laporan keuangan. Perusahaan yang tidak sanggup melunasi kewajibannya, dapat terancammenghadapi kebangkrutan. Penelitian ini bertujuan mengetahui pengaruh simultan dan parsial struktur modal,profitabilitas, likuiditas dan ukuran perusahaan terhadap financial distress. Metode yang digunakan dalam peneitianini yaitu metode kuantitatif dengan jenis penelitian deskriptif. Teknik pengumpulan sampel penelitian inimenggunakan purposive sampling yang menghasilkan 31 perusahaan dengan periode penelitian selama 4 tahun yangmemperoleh 124 unit sampel perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi logistik yangmenggunakan software SPSS 25 untuk mengelola data. Hasil penelitian ini menunjukan bahwa struktur modal,profitabilitas, likuiditas dan ukuran perusahaan berpengaruh secara simultan terhadap financial distress. Secaraparsial, struktur modal dan ukuran perusahaan tidak berpengaruh signifikan terhadap financial distress. Sedangkanprofitabilitas berpengaruh negatif signifikan terhadap financial distress dan likuiditas berpengaruh positif signifikanterhadap financial distress. Berdasarkan hasil penelitian ini diharapkan peneliti selanjutnya mengembangkan variabelindependen lainnya yang dapat mempengaruhi financial distress. Perusahaan diharapkan dapat memperolehkeuntungan yang maksimal disertai pengolahan aset yang baik. Investor disarankan menginvestasikan dana diperusahaan dengan rasio profitabilitas tinggi, karena perusahaan tersebut memiliki risiko financial distress yang lebihrendah.Kata Kunci-financial distress, struktur modal, profitabilitas, likuiditas, ukuran perusahaan.

Pengaruh Strategi Bisnis, Financial Distress, Opinion Shopping, Dan Kepemilikan Institusional Terhadap Opini Audit Going Concern (StudiipadaiPerusahaan Sektor EnergiiYangiTerdaftariDiiBursaiEfek IndonesiaiPeriode 2017 - 2021) Riky Sanjaya Silalahi; Majidah Majidah
eProceedings of Management Vol 10, No 5 (2023): Oktober 2023
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Opiniiaudit going concern merupakan penilaian auditor independen atas keraguan tentang kemampuanperusaahaan untuk melanjutkan usahanya. Tujuan dari penelitian untuk mengetahui pengaruh secara parsial dansimultan strategi bisnis, financial distress, opinion shopping, kepemilikan institusional terhadap opiniiaudit goingconcern. Penelitian ini menggunakan data perusahaan sektor energi yang tercantum di BEI tahun 2017-2021.Sampel yang diperoleh sebanyak 35 perusahaan dengan total 175 observasi ditentukan menggunakan purposivesampling dan analisis yang digunakan pada penelitian ini adalah regresi logistik. Temuan penelitian menunjukkanbahwa strategi bisnis, financial distress,oopinion shopping, dannkepemilikan institusional berpengaruh secarasimultannterhadap opininaudit goingnconcern. Hasillsecara parsial strategi bisnis dan kepemilikanninstitusionalberpengaruh negatif terhadap opiniiaudit goinggconcern. Financial distress dan opinion shopping berpengaruhpositif terhadap opini audit going concern.KataaKunci-Financial Distress, KepemilikannInstitusional,oOpini Audit Going Concern, Opinion Shopping,Strategi Bisnis.

Determination of Firm Value on Cost Leadership Strategy, Executive Compensation and Foreign Ownership in the Health Sector of Indonesian Public Listed Companies Majidah; Hilwa Ramadhanti Sakina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.9779

Investors' perception of how well a company manages resources, indicated by its share price, is known as company value. Referring to signaling theory, cost leadership strategy, executive compensation and foreign ownership give positive signals on the value of the company. Meanwhile, executive compensation as per agency theory is expected to be able to suppress agency problems, so as to produce quality performance so that investors respond positively. This study aims to examine cost leadership strategy, executive compensation, foreign ownership, and enterprise risk management as determinants of corporate value. Health sector companies listed on the Indonesia Stock Exchange in 2017-2021 became the population of this study. Purposive sampling obtained 54 observational data. Data analysis using panel data regression. The results explain that cost leadership strategy, executive compensation, foreign ownership, and enterprise risk management are simultaneously determinants of company value. Cost leadership strategy and executive compensation are partial determinants of a company's value. However, foreign ownership is a negative determinant of corporate value in the health sector on the IDX, the findings are new to this study.

PELATIHAN SERVICE EXCELLENCE DAN TATA GRAHA HOMESTAY MENUJU PENGELOLAAN HOMESTAY BERKELANJUTAN Cahyaningsih Cahyaningsih; Vany Octaviany; Majidah Majidah; Elly Suryani; Hetti Hidayati
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember [Dalam Proses]
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19518

Abstrak: Service excellence dan pengelolaan tata graha memiliki peran yang penting dalam bisnis akomodasi seperti homestay karena memiliki dampak besar pada pengalaman tamu, dan keberlanjutan homestay maupun desa wisata untuk jangka panjang. Pelatihan service excellence dan tata graha ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengelola homestay Dusun Kamojang, Desa Wisata Laksana, Kabupaten Bandung, Jawa Barat. Metode yang digunakan adalah dengan pelatihan dan praktik yang diikuti para pengelola homestay sebanyak 25 peserta. Evaluasi dilakukan dengan memberikan observasi pre-test dan post-test. Hasil tes menunjukkan bahwa 96% peserta mengalami peningkatan pengetahuan dan keterampilan pada materi service excellence dan tata graha homestay sehingga kegiatan pengabdian masyarakat ini dapat dikategorisasikan berhasil.Abstract: Service excellence and housekeeping management are essential in homestay accommodation businesses because they significantly affect the guest experience and the long-term sustainability of homestays and tourist villages. This service excellence and housekeeping training aims to increase the knowledge and skills of homestay managers in Kamojang Hamlet, Laksana Tourism Village, Bandung Regency, West Java. The method used was training and practice, which 25 homestay managers attended. Evaluation is carried out by providing pre-test and post-test observations. The test results showed that 96% of participants experienced increased knowledge and skills in service excellence and homestay housekeeping material, so this community service activity could be categorized as successful.

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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