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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Modernisasi Riset Akuntansi dan Keuangan Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan (JAK) Prosiding University Research Colloquium Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Unimus

Rita Wijayanti

Universitas Muhammadiyah Surakarta

Author-ID : 3620847

Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, AUDIT FEE, ACCOUNTING FIRM SIZE, AND AUDITOR SPECIALIZATION TO AUDIT QUALITY Sari, Shinta Permata; Diyanti, Ayu Aris; Wijayanti, Rita
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9492

The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder?s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.

Studi Determinan Perilaku Etis Mahasiswa Akuntansi Wijayanti, Rita
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aims to obtain empirical evidence of the influence of machiavellian nature, emotional intelligence, spiritual intelligence, and understanding of accountants professional codes of ethics on accounting students' ethical behavior. Sampling is conducted by a purposive sampling method with the criteria of active students who have taken the I and II Auditing courses as well as the Professional Ethics and Business Sharia. A total of 115 questionnaires could be processed further and each question was assessed using a 5-point Likert Scale. Data analysis using multiple linear regression. The results showed that (1) machiavellian nature affect the ethical behavior of accounting students, where the higher the level machiavellian, the higher the tendency to take unethical actions, (2) spiritual intelligence has a positive effect on ethical behavior of accounting students, and (3) understanding of accountants professional codes of ethics has a positive effect on ethical behavior of accounting students. Another variable, namely emotional intelligence has no effect on the ethical behavior of accounting students. However, the four research variables influence the ethical perceptions of accounting students simultaneously. Research findings indicate the importance of ethical and religious content in the college curriculum.

Analisis Kesempatan Investasi dan Kebijakan Hutang terhadap Kebijakan Deviden: Studi Perusahaan LQ45 Lintang Kurniawati; Rita Wijayanti; Nur Kholis
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.96-109

This study aims to determine the significance of the effect of investment opportunities, debt policy, free cash flow, profitability, and liquidity on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange. The total population is 45 LQ45 companies for the period 2014 – 2018. The number of samples used is 12 companies, using purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are Investment Opportunities, Debt Policy, Free Cash Flow, Profitability, and Liquidity. While the dependent variable category is Dividend Policy. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 21. The results of the analysis show that the variables of Investment Opportunity, Free Cash Flow, Profitability and liquidity have an effect on Dividend Policy. Meanwhile, the Debt Policy has no effect on the Dividend Policy

The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry Rita Wijayanti; Kurnia Rina Ariani; Suyatmin Suyatmin
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18061

This research aims to determine the role of the corporate governance mechanism, which includes the board of commissioners, board of directors, audit committee, institutional ownership, and ownership concentration on enterprise risk management (ERM). The population in this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using purposive sampling resulted in 28 companies as the final sample during the 5-year observation period. This study uses multiple linear regression analysis techniques. The results showed that the board of directors, audit committee, institutional ownership, and ownership concentration positively and significantly affected ERM. In contrast, the board of commissioners was not proven.

Prophetic Accounting: Disquiet in The Era of Postmodernism Banu Witono; Kurnia Rina Ariani; Rita Wijayanti
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14645

This paper discusses accounting which is seen as a form of value-free ideology. This ideology will certainly follow the flow of thoughts and beliefs of the initiating figures. Moving on from the long journey of upheaval and struggles of western and eastern thought (orientalism vs occidentalism) as well as the dialectical dynamics of thinking among western nations (modernism vs postmodernism) in the realm of philosophy, sociology, methodology and even in practice. It is undeniable that the development of postmodernism in the western world has had a positive impact on the stretching of thinking of Muslim scientists and academics in formulating accounting that contains spiritual values of Divine and Prophethood. Accounting is more egalitarian and not gender biased. Accounting is able to stimulate human behavior into a condition of divine consciousness or God Consciousness as part of its "rebellion" over the reality of accounting that is developing in the capitalistic world.

The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality Shinta Permata Sari; Ayu Aris Diyanti; Rita Wijayanti
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9492

The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.

ANALISIS PENERAPAN SAK-EMKM PADA PELAKU USAHA KECIL, DAN PELAKU USAHA MENENGAH Kuntum Lathifatur Rosyidah; Shelawati Ariningsih; Rita Wijayanti
Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v27i1.310

The purpose of this study is to determine the model for preparing the shop financial statements and to determine the knowledge and understanding of shop owners about SAK EMKM. This study uses a descriptive qualitative approach. To find out the application of SAK EMKM at the shop, the researcher used direct observation and interview techniques. The results of this study indicate that the Sularmi shop did not make financial reports at all and did not understand the application of SAK EMKM. This study only focuses on one sample of small businesses. The limitations of the research experienced were that the shop owners did not know about SAK EMKM at all. The possibility of contributing to the implementation of SAK EMKM has not been able to contribute because of the low understanding of SAK EMKM. However, we hope to provide assistance to improve understanding, knowledge, and skills of accounting practice as well as to analyze working capital needs in Sukoharjo Regency.

PENGUNGKAPAN PERUBAHAN IKLIM: FAKTOR PENENTU DAN KONSEKUENSINYA TERHADAP NILAI PERUSAHAAN Heri Pratama; Rita Wijayanti
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The purpose of this study was to examine the effect of financial performance, operational performance on climate change disclosure and firm value. The population in this study consisted of companies that are members of LQ45 on the Indonesia Stock Exchange (IDX). Samples were taken using purposive sampling method. This study uses multiple regression analysis for hypothesis testing. The results of this study indicate that financial performance and operational performance have a significant positive effect on climate change disclosure. And only financial performance and climate change disclosure have a significant positive effect on firm value.

KINERJA BANK SYARIAH : PENGUNGKAPAN ICSR BERDASARKAN TEORI STAKEHOLDER DARI PERSPEKTIF ISLAM Leonita Suryani; Rita Wijayanti
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This study aims to determine the effect of Islamic Corporate Social Responsibility disclosure on the performance of Islamic banks in an Islamic perspective which provides benefits for companies to provide ideas about applying the variables in this study so as to improve the performance of Islamic banks in the future. The population and this research are Islamic commercial banks registered with the Financial Services Authority (OJK) with a sample of 12 banks from 2012-2020. ICSR disclosures are prepared using AAOIFI standards which have 8 indicators and 78 disclosures, while bank performance is measured by Return On Assets (ROA) and Return On Equity (ROE). Of the 8 indicators in this study, ethical behavior, management, sharia compliance, research, development and training have an effect on bank performance, while products and services, environment, employees, and social activities have no effect on Islamic bank performance.

GREEN BANKING DAN KINERJA BANK: MEKANISME CORPORATE GOVERNANCE Sara Senja Setyoko; Rita Wijayanti
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

This study aims to investigate the practice of green banking on the financial performance of banks with corporate governance mechanisms as a moderating variable. The population in this study is the banking industry that has been listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with the purposive sampling method. With moderated regression analysis, this study found that green banking has an effect on bank performance. Furthermore, for the corporate governance mechanism, namely foreign ownership, the board of commissioners and the audit committee do not moderate the effect of green banking on bank performance.

Co-Authors Alfandi Rico Yohanda Alifvia Ryadi Ningsih Almira Permata Anindya Dian Azhaari Aulia Nur Azahra Setiyadi Ayu Aris Diyanti Bakti Maulana Ikhsan Banu Witono Carina Diah Ayu Larasati Desnanda Setiawan Nurardi Dewita Puspawati Dian Afifatusholikhah Diyanti, Ayu Aris Eka Kurniana Emi Erawati Fadila Nur Laili Fania Maulida Pangesti Farid Adi Prasetyo Fatwasari Soeratno Putri Frichillia Elvira Agustina Heri Pratama Indah Mayasari Jamhari Jamhari Krisna Wisnu Wardhana Kuntum Lathifatur Rosyidah Kurnia Rina Ariani Leonita Suryani Linda Rahmawati Lintang Kurniawati Maria Cristina M. De los Santos Moh Anas Ansori Monica Melati Muhammad Falakhuddin Muhammad Raihan Naufal Muji Mulyani Mujiyati N Nadila Nabiil Afifah Putri Setiawan Nadilla Nur Azizah Nindi Isra Sholatika Novel Idris Abas Nur Kholis Nurul Sugihani Nurus Saâ€™adah Nurus Sa’adah Panji Rasma Setiawan Rasma Panji Setiawan Salma Anastasya Maharani Sara Senja Setyoko Setyo Nurwaini Shelawati Ariningsih Shinta Permata Sari Suyatmin Suyatmin Wayan Novitasari Wayan Novitasari

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