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All Journal Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Puan Indonesia Realible Accounting Journal
Nur Isra Laili
Universitas Ibnu Sina
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Fee Audit, Tenure Audit, Rotasi Audit Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Nur Isra Laili
Jurnal EBI Vol 3, No 1 (2021): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v3i1.32

Abstract

This test aims to test the effect of audit fees, audit tenure, audit rotation on audit quality with the audit committee as a moderating variable (empirical studies on financial sector companies listed on the Indonesia stock exchange for the financial sector 2012-2016) The population in this study was 71 companies. The sampling technique used was purposive sampling and the number of samples was 23 companies. The model used in this study is Moderated Regression Analysis using panel data and processed using the Eviews 9.5 application. Results: Audit fees have a positive and insignificant effect on audit quality, audit tenure has a negative and insignificant effect on audit quality, audit rotation has a positive and significant effect. on the quality of the audit. The audit committee has a positive and significant effect on the relationship between audit fees and audit quality, the audit committee has a negative and insignificant effect on the relationship between audit tenure and audit quality, the audit committee has a positive and insignificant effect on the relationship between audit rotation and audit quality. This shows that the audit committee only mediates the relationship between the audit fee variable and audit quality.
EDUKASI MANAJEMEN KONFLIK KEUANGAN DALAM RUMAH TANGGA DAN KONFLIK LINGKUNGAN KERJA BAGI WANITA KARIR Maya Richmayati; Elminaliya Sandra; Nur Isra Laili; Sarmini; Ade Sarmini
PUAN INDONESIA Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i2.123

Abstract

Women have potential that needs to be expended. Now many women work with variegated motives. It is not uncommon for working women to cause problems in themselves, their internal families, and their work environment. Many advantages are obtained if women work in addition to earning income, extensive relationships, and increased knowledge and skills. Women in the household serve as wives as well as mothers, of course, there will be problems if women have activities outside, this is where communication and delegation of tasks are important. The role of women in the family is also as a family accountant, who controls the planning and budget in her family so that her family's balance sheet can be maintained. Conflicts in the work environment are inevitable, caused by various factors, namely an uncomfortable organizational climate, toxic friends, high workload, and competition from fellow workmates. The purpose of this service activity is to provide knowledge and motivation so that women understand their role and also have strategies for unraveling problems whenever did happen. The method used is to expose directly to the participants according to the phenomena that occur. The result of this service activity is that the participants are enthusiastic in asking questions and understanding how the strategy should be done, because with a good strategy the goal of what is to be achieved can be achieved
ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2019) Nur Isra Laili; Riesna Apramilda
Realible Accounting Journal Vol. 2 No. 2 (2023): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.47 KB) | DOI: 10.36352/raj.v2i2.526

Abstract

Tujuan Penelitiaan ini untuk menganalisis pengaruh dari Ukuran perusahaan, Leverage, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Studi ini dilatar belakangi dengan masih rendahnya perusahaan pertambangan yang melakukan aktivitas CSR dan pengungkapannya serta beragamnya hasil penelitian sebelumnya. Rendahnya aktivitas CSR disebabkan oleh kurangnya kesadaran perusahaan atas pentingnya aktivatas CSR dan pengungkapannya dalam laporan tahunan. Populasi dalam penelitian ini adalah perusahaan yang bergerak di industri pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2019 . Penelitian ini menggunakan data sekunder berupa laporan tahunan selama periode 2015-2019 yang diperoleh dari Bursa Efek Indonesia (BEI) Variabel penelitian ini adalah SIZE, DER, dan ROA. Metode penelitiaan yang digunakan dalam penelitiaan ini adalah metode sampling purposive, dan metode analisis data yang digunakan adalah SPSS 20. Berdasarkan hasil penelitian yang dilakukan pada 9 perusahaan pertambangan pada periode 2015 sampai dengan 2019 dapat disimpulkan berdasarkan perhitungan koefisien regresi secara parsial (uji t) bahwa variabel SIZE dan ROA berpengaruh secara positif dan signifikan terhadap pengungkapan coporate social responbility sedangkan Variabel DER tidak berpengaruh terhadap pengungkapan Corporate Social Responbility. Berdasarkan hasil uji secara bersama-sama menunjukkan terdapat pengaruh antara SIZE, DER, dan ROA secara bersama-sama terhadap Pengungkapan Corporate Social Responbility perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Besar pengaruh adalah sebesar 20,3%. Dan sisanya 79,7% dipengaruhi oleh faktor lain diluar penelitiaan atau diluar persamaan regresi Kata Kunci : SIZE,DER, ROA, dan CSRD
Co-Authors Ade Sarmini Elminaliya Sandra Maya Richmayati Riesna Apramilda Sarmini