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All Journal Dinamika Akuntansi Keuangan dan Perbankan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal STIE Semarang (Edisi Elektronik) Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna
Nurdhiana Nurdhiana
Sekolah Tinggi Ilmu Ekonomi Widya Manggala
Economics, Econometrics & Finance Education

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The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality Yeni Kuntari; Anis Chariri; Nurdhiana Nurdhiana
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.606 KB) | DOI: 10.29259/sijdeb.v1i2.203-218

Abstract

This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.
Pengaruh Likuiditas, Profitabilitas, Pertumbuhan Penjualan dan Kebijakan Deviden Terhadap Harga Saham Sebelum Pandemi ( Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 ) Tjandra Tirtono; Iin Indarti; Nurdhiana Nurdhiana
Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Vol 4 No 1 (2022): Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis Anindyaguna
Publisher : LPPM STIE Anindyaguna

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas,profitabilitas, pertumbuhan penjualan dan kebijakan dividen terhadap hargasaham perusahaan LQ45 yang terdaftar di BEI periode 2018-2020. Populasiadalah 145 perusahaan LQ45 tahun 2018-2020 dan sampel yang digunakanadalah 45 perusahaan LQ45 yang terdaftar di BEI selama 3 tahun (2018-2020).Teknik pengambilan sampel yang digunakan adalah sampel non-probabilitasdengan metode purposive sampling. Alat analisis yang digunakan adalah analisisregresi linier berganda yang meliputi pengujian deskriptif, Uji asumsi klasik,pengujian hipotesis meliputi Uji T dan Uji F. Hasil penelitian ini menunjukkanbahwa likuiditas berpengaruh negatif signifikan terhadap harga saham,profitabilitas tidak berpengaruh terhadap harga saham. harga saham,pertumbuhan penjualan tidak berpengaruh terhadap harga saham dan kebijakandividen berpengaruh positif signifikan terhadap harga saham. Likuiditas,profitabilitas, pertumbuhan penjualan dan kebijakan dividen secara simultanmempengaruhi harga saham perusahaan LQ45 di BEI 2018-2020. Hasilkoefisien determinasi (R2) sebesar 0,736. Artinya pengaruh likuiditas,profitabilitas, pertumbuhan penjualan dan kebijakan dividen terhadap hargasaham sebesar 73,6%, sedangkan sisanya dijelaskan oleh faktor lain dalampenelitian dengan variabel penjualan bersih dan pendapatan di luar operasi.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK Triani triani; Tjandra Tirtono; Nurdhiana Nurdhiana
JURNAL STIE SEMARANG Vol 14 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i3.584

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sanksi pajak, religiusitas, dan tingkat nasionalisme terhadap kepatuhan wajib pajak di KPP semarang Timur. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden dengan metode penentuan sampel adalah metode convenient sampling. Pengumpulan data dilakukan dengan metode kuisioner dan diolah menggunakan SPSS Statistic. Hasil penelitian ini menunjukkan bahwa sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak, sedangkan tingkat religiusitas dan tingkat nasionalisme berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi.
THE INFLUENCE OF SERVICE QUALITY, TAX KNOWLEDGE, TAX SANCTIONS, TAXPAYER AWARENESS AND TAXPAYER ENVIRONMENT ON TAXPAYER COMPLIANCE (Cases Study of Taxpayer PPH 21 of Civil Servants in Pemalang District) Nurdhiana Nurdhiana; Triani Triani
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 2 (2022): Vol. 11 No. 2 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i2.8931

Abstract

This study aimed to examine the influence of service quality, tax knowledge, tax sanctions, and taxpayer environment on taxpayer compliance at Regional Office of Pemalang District. The total population of Civil Servantswas 9.962, the samples used in this study were 100 people. The analysis method used multiple linier regresion. According to classic assumtion test, it showed that the data valid and reliable. The result of t distribution showed service quality had t value 3,129 and more than t table (>1,985), therefore service quality had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax knowledge had t value 2,891 and more than t table (>1,985), therefore tax knowledge had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax sanctions had t value 2,731 and more than t table (>1,985), therefore tax sanctions had positive and significant influenceon taxpayer compliance. The result of t distribution showed taxpayer environment had t value -0,376 and less than t table (<1,985), therefore taxpayer environment didn’t influence taxpayer compliance.
MANAJEMEN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI: STUDI KASUS PADA PERUSAHAAN BUMN Nurdhiana Nurdhiana; Triani triani; Tjandra Tirtono
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.655

Abstract

Financial reports as a liaison media between management and owners are an important source of information so they must be reliable and relevant. However, financial reports are prone to being manipulated by management and can mislead users. Management can intervene in financial statements to fulfill certain objectives by carrying out earnings management. This study aims to analyze the influence of profitability, leverage, firm size on earnings management. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. Sampling using purposive sampling method. The data analysis technique to test the hypothesis uses moderated regression analysis. The results show that profitability has a no effect on earnings management. Leverage has a negative effect on earnings management. Firm size has no effect on earnings management.
Co-Authors Anis Chariri Iin Indarti Tjandra Tirtono Triani Triani Triani triani Yeni Kuntari