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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Accounting Analysis Journal Jurnal Kajian Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Islamic Accounting and Finance Research ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia

Badingatus Solikhah

Unknown Affiliation

Author-ID : 384838

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Mampukah Kinerja Keuangan Memediasi Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Modal Intelektual? Nastiti Rahayuni; Badingatus Solikhah; Agus Wahyudin
Jurnal Kajian Akuntansi Vol 2, No 1 (2018): JUNI 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i1.1243

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh mekanisme Corporate Governance terhadap pengungkapan modal intelektual melalui kinerja keuangan sebagai variabel intervening. Populasi penelitian ini adalah 137 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode pemilihan sampel yang digunakan adalah purposive samplingdan terpilih 124 unit analisis. Teknik analisis data menggunakan analisis jalur (path analysis) dengan alat bantu IBM SPSS 21.Hasil penelitian menujukkan bahwa kepemilikan manajerial dan proporsi komisaris independen tidak berpengaruh langsung terhadap pengungkapan modal intelektual, sedangkan kepemilikan institusional, ukuran komite audit, dan kinerja keuangan berpengaruh positif terhadap pengungkapan modal intelektual. Hasil juga menunjukkan bahwa kinerja keuangan mampu menjembatani pengaruh tidak langsung antara kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan ukuran komite audit terhadap pengungkapan modal intelektual. ABSTRACTThe aim of this study to test the effect of Corporate Governance Mechanism on the Intellectual Capital Disclosure through Financial Performance as intervening variable. The population of this paper is 137banking companies listed on the Indonesian Stock Exchange in 2011 to 2014.The sampling technique used a purposive sampling and produced124unit analyses.The data was analizedusing path analysis with IBM SPSS software version 21.The result of this paper indicated that the manajerial ownership and proportion of independent commisioner does not affect the Intellectual Capital Disclosure directly, but institusional ownership, audit committee size, and financial performance have positive effecton Intellectual Capital Disclosure. On the other hand, the result show that financial performance is able to mediate the indirect effect of manajerial ownership, institusional ownership, proportion of independent commisioner, and audit committee on Intellectual Capital Disclosure. Keywords : Intellectual Capital Disclosure, Corporate Governance, Financial Performance

Does Government Regulation No. 20 of 2015 Affect Auditor Independence? Anna Kania Widiatami; Badingatus Solikhah; Ida Nur Aeni
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observation periods, namely before and after the regulations applied. The results showed no change in auditors' independence to issue going concern audit opinions influenced by Audit Firm (AF) tenure. Both before and after the regulations applied. However, there are changes in audit partner (AP) tenure in influencing auditor independence before and after the regulations applied. The article suggests that audit partner supervision by authorities and professional associations needs to be improved based on the results of the study. It includes increasing supervision and supervision from Audit Firm leaders on all audit teams in the field, from junior auditors and senior auditors to in-charge managers.

Are characteristics of sharia supervisory boards able to improve the performance of islamic banking? Ratna Fitriana; Agung Yulianto; Badingatus Solikhah
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3753

Purpose - The purpose of this study was to examine the effect of characteristics of Sharia Supervisory Board (DPS) such as DPS scientific background, dual positions of DPS, and the number of supervision days on the performance of Islamic banking. This paper also analyze profit sharing financing as an intervening variablMethod - The population of this study is Islamic Banks in Indonesia in 2012-2017 are 13 sharia bank. The selection of samples in this study using purposive sampling method and selected 8 banks. The data was analyzed using multiple linear regression analysis, path analysis, and sobel test.Result - The results showed that the number of DPS supervision days has a positive effect on the Sharia financial performance, multiple positions of DPS have a positive effect on profit sharing financing. The profit sharing financing is not able to mediate the relationship of the characteristics of the Sharia Supervisory Board to the Sharia financial performance.Implication - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in accordance with sharia principles.Originality - This research is the first study that used intervening variable profit sharing financing.

Pengaruh Tekanan Anggaran Waktu, Konflik Peran, dan Ambiguitas Peran Terhadap Perilaku Disfungsional Audit Arienda Novianne Devy; Badingatus Solikhah
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 5 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v1i5.77

The aims of this quantitative research is to testing the effect of time budget pressure, role conflict, and role ambiguity on dysfunctional audit behavior at APIP in the Central Java Provincial Inspectorate. All of APIP employees that totaling 63 peoples became the population, and 61 of them were taken as samples with saturated sampling method. The data were collected using questionnaire, observation, and documentation methods. Data analysis was carried out descriptively and inferentially used the Smart PLS 3.0 model. The results showed that the effect of time budget pressure on dysfunctional audit behavior was significant with a path coefficient of +0,255 and a probability value (p) 0,003 < 0,05. Then the effect of role conflict on dysfunctional audit behavior was significant with a path coefficient of +0,433 and a probability value (p) 0,000 < 0,05. And the effect of role ambiguity on dysfunctional audit behavior was significant with a path coefficient of +0,303 and a probability value (p) 0,008 < 0,05. So it can be concluded that the factors influenced the dysfunctional audit behavior of APIP at the Central Java Provincial Inspectorate is time budget pressure, role conflict, and role ambiguity.

PERTIMBANGAN AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN Badingatus Solikhah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Opini audit going concern akan menyebabkan menurunnya kepercayaan publik dan bahkan mungkin akan mempercepat perusahaan mengalami kebangkrutan sebagaimana dalam hipotesis self-fulfilling prophecy. Penelitian ini menguji faktor keuangan dan non keuangan dengan harapan dapat diperoleh model yang komprehensif yang dapat dipertimbangkan auditor dalam menilai kelangsungan usaha auditee. Tujuan penelitian ini untuk menguji pengaruh kondisi keuangan perusahaan, kegagalan membayar hutang, opini audit tahun sebelumnya, reputasi auditor, dan lama perikatan audit terhadap kecenderungan penerimaan opini going concern. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2010. Sampel sebanyak 28 perusahaan dipilih berdasarkan criteria yaitu perusahaan yang mengalami laba negatif. Selanjutnya data sekunder yang telah terkumpul dianalisis dengan regresi logistik. Hasil penelitian menunjukkan bahwa kegagalan membayar hutang dan opini audit tahun sebelumnya berpengaruh terhadap penerimaan opini going concern. Sebagaimana tercantum dalam PSA 30 bahwa debt default menjadi indikator penting sebelum auditor mengeluarkan opini going concern. Sementara kesulitan keuangan perusahaan, reputasi auditor dan lama perikatan audit tidak terbukti mempengaruhi kecenderungan penerimaan opini audit going concern.

Pengaruh Kinerja Lingkungan dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon Ischazilatul Amaliyah; Badingatus Solikhah
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 2 No 2 (2019): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v2i2.720

Abstrak Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja lingkungan dan karakteristik corporate governance (CG) terhadap pengungkapan emisi karbon. Variabel karakteristik CG meliputi kepemilikan manajerial, kepemilikan institusional, komisaris independen, dewan direksi, komite audit, umur dewan direksi, dan tingkat pendidikan komisaris. Penelitian ini menggunakan sampel dari semua perusahaan non keuangan di Bursa Efek Indonesia yang mempublikasikan sustainability report periode 2013-2017. Sampel dipilih menggunakan sampling jenuh dengan unbalanced sample diperoleh 127 unit analisis. Analisis data penelitian menggunakan analisis statistik deskriptif dan analisis statistik inferensial dengan model regresi data panel pada Eviews 9. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komite audit yang tinggi mampu meningkatkan pengungkapan emisi karbon. Sementara kinerja lingkungan, kepemilikan manajerial, komisaris independen, dewan direksi, umur dewan direksi, dan tingkat pendidikan komisaris tidak memiliki pengaruh terhadap pengungkapan emisi karbon. Kata kunci : pengungkapan emisi karbon, kinerja lingkungan, karakteristik corporate governance.

Pengaruh Karakteristik Perusahaan, Karakteristik Dewan Komisaris dan Reputasi Auditor Terhadap Pengungkapan Manajemen Risiko Risna Ade Tarantika; Badingatus Solikhah
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 2 No 2 (2019): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v2i2.722

Penelitian ini bertujuan untuk mengkaji peran ukuran perusahaan, leverage, kepemilikan publik, ukuran dewan komisaris, risk management committee, diversitas latar belakang pendidikan dewan komisaris, diversitas gender dewan komisaris dan reputasi auditor terhadap pengungkapan manajemen risiko. Populasi penelitian berjumlah 192 perusahaan properti, real estate dan konstruksi bangunan yang terdaftar di BEI tahun 2015-2017. Pemilihan sampel menggunakan teknik purposive sampling sehingga diperoleh 165 unit analisis. Metode analisis yang digunakan dalam penelitian ini menggunakan regresi data panel menggunakan program Eviews 9. Hasil penelitian menunjukkan bahwa ukuran perusahaan, ukuran dewan komisaris dan risk management committee memiliki hubungan positif signifikan terhadap pengungkapan manajemen risiko. Variabel leverage, kepemilikan publik, diversitas latar belakang pendidikan dewan komisaris, diversitas gender dewan komisaris dan reputasi auditor tidak berpengaruh terhadap pengungkapan manajemen risiko. Simpulan dari penelitian ini yaitu manajemen perusahaan diharapkan untuk meningkatkan pengungkapan manajemen risiko sebagai upaya kesiapan perusahaan dalam menghadapi risiko. Bagi investor maupun kreditur dapat mempertimbangkan ukuran perusahaan, ukuran dewan komisaris dan risk management committee sebagai dasar untuk melakukan investasi.

Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi Lutviana Nur Hakiki; Badingatus Solikhah
Gorontalo Accounting Journal Volume 2 Nomor 2 October 2019
Publisher : Universitas Gorontalo

The purpose of the study is to determine and analyze the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, company size and the implementation of PSAK 55 on accounting conservatism. This research based on quantitative methods using panel data regression. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 periods. The data analysis tool used is the Eviews 9 program. The results of the study show that company size had a positive and significant effect on accounting conservatism. Meanwhile, managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, and the implementation of PSAK 55 have no effect on accounting conservatism Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, ukuran perusahaan, dan penerapan PSAK 55 terhadap konservatisme akuntansi. Penelitian ini didasarkan pada metode kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu program Eviews 9. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, dan penerapan PSAK 55 tidak berpengaruh terhadap konservatisme akuntansi.

Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Pentagon Theory Estu Ratnasari; Badingatus Solikhah
Gorontalo Accounting Journal Volume 2 Nomor 2 October 2019
Publisher : Universitas Gorontalo

The purpose of this study aims to test the fraud pentagon theory in detecting fraudulent financial statements. It consisting of three variables from the pressure component, e.g., financial target, financial stability, and external pressure. Others, two variables from the opportunity component (effectivity monitoring and external auditor quality), one variable from the rationalization component (changes in auditor), two variables from the competency component (change of directors and board members with international experience), as well as one variable from the arrogance component (CEO duality). The research population was banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Data analysis tool used is panel data regression using the program EViews 9. The results of the study show that financial stability has a negative and significant effect on fraudulent financial statements. Meanwhile, financial target, external pressure, effectivity monitoring, external auditor quality, changes in auditor, change of directors, board members with international experience, and CEO duality doesn’t effect on fraudulent financial statements. Tujuan penelitian ini adalah untuk menguji teori fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Terdiri dari tiga variabel komponen tekanan yaitu target keuangan, stabilitas keuangan, dan tekanan eksternal. Selain itu, dua variabel dari komponen kesempatan (efektivitas pengawasan dan kualitas auditor eksternal), satu variabel dari komponen rasionalisasi (pergantian auditor), dua variabel dari komponen kompetensi (pergantian direksi dan pengalaman internasional anggota dewan), serta satu variabel dari komponen arogansi (CEO duality). Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu regresi data panel dengan menggunakan program Eviews 9. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Sementara itu, target keuangan, tekanan eksternal, efektivitas pengawasan, kualitas auditor eksternal, pergantian auditor, pergatian direksi, pengalaman internasional anggota dewan, dan CEO duality tidak berpengaruh terhadap kecurangan laporan keuangan.

PENGARUH LIPUTAN MEDIA, KEPEKAAN INDUSTRI, DAN STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN LINGKUNGAN Solikhah, Badingatus; Winarsih, Arga Mustika
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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

This study aims to examine the influence of media coverage, industry sensitivity and corporate governance structure on the quality of environmental disclosure. The sample of this study is taken from six industries (mining, energy, chemicals, pharmaceuticals, cosmetics, food and beverages) from Indonesia Stock Exchange during 2011, 2012 and 2013. This study uses panel data regression analysis and employs 128 listed companies as the samples of the study. The results show that industry sensitivity, multiple directorship, board size, firm size and ROA positively affect the quality of environmental disclosure. The results also show a negative effect of independent commissionaire on environmental disclosure. This study also provides evidence that media, gender and institutional ownership have no effect on environmental disclosure.

Co-Authors Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Ali, Shujahat Anna Kania Widiatami Arienda Novianne Devy Deni Dwi Aryani Devita, Hanik Estu Ratnasari Fitriana, Ratna Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Nastiti Rahayuni Nurdian Susilowati Nuryana Nainggolan, Nuryana Pradita, Intan Ika Putri, Yuthika Rani Putri, Yuthika Rani Ratna Fitriana Risna Ade Tarantika Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Sukardi Ikhsan Trisni Suryarini Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar

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