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All Journal International Journal of Social Science International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development
Sri Rahayu
Jambi University
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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THE EFFECT OF FINANCIAL AND NON-FINANCIAL PERFORMANCE ON REGIONAL COMPETITIVENESS OF BUNGO DISTRICT WITH CAPITAL EXPENDITURE AND BUDGET GOVERNANCE AS INTERVENING Herawati; Syamsurijal Tan; Sri Rahayu; Syahmardi Yacob
International Journal of Social Science Vol. 1 No. 4: December 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i4.713

Abstract

This study aims to determine the effect of financial and non-financial performance, capital expenditure, budget management on regional competitiveness. Second, this study also determines the impact of financial and non-financial performance on regional competitiveness through capital expenditures and budget management in the Bungo Regency. Primary data were collected through direct interviews with respondents with predetermined criteria and processed using Structural Equation Model analysis with PLS. The results study found only financial and non-financial performance and budget management had a significant effect on regional competitiveness, while capital expenditure had no effect. This study also found that financial and non-financial performance affects regional competitiveness through budget management, but it had no effect if capital expenditures were intervening.
Effect of Audit Tenure, Audit Fee, Size of Public Accounting Firm, Auditor Specialization, and Audit Rotation on Audit Quality Nia Trianjani; Sri Rahayu; Muhammad Ridwan
International Journal of Multidisciplinary Approach Research and Science Том 1 № 02 (2023): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v1i02.93

Abstract

Audit quality is all possibilities (probability) where the auditor when auditing the client's financial statements can find violations that occur in the client's accounting system and report them in the audited financial statements, where in carrying out their duties the auditor is guided by auditing standards and the relevant public accountant code of ethics. This study aims to examine the effect of audit tenure, audit fees, size of public accounting firm, auditor specialization, and audit rotation on audit quality. Audit quality is measured using a dummy variable by looking at going concern opinions made by independent auditors, audit fees are measured by Ln (natural logarithm), audit tenure is measured by calculating the number of years in which the same auditor has engaged the client, size of public accounting firm, specialization auditors, and rotation is measured using a dummy variable. The population in this study are Transportation and Logistics Service companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which have been audited. The sample selection was carried out using purposive sampling method. The analytical method used to test the hypothesis is logistic regression analysis. The results of this study indicate that audit specialization has an effect on audit quality, while audit tenure, audit fees, size of a public accounting firm, and audit rotation have no effect on audit quality.
The Influence of Religiosity, Organizational Culture, Implementation of Internal Controls and Information Asymmetry on Accounting Fraud Nadya Nursifitri; Sri Rahayu; Yudi Yudi
Journal of Business Management and Economic Development Том 1 № 01 (2023): January 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i01.60

Abstract

This study aims to examine the effect of religiosity, organizational culture, internal control implementation, and information asymmetry on accounting fraud in regional apparatus organizations (OPD) Jambi province. The population in this study is the Regional-Dinas Apparatus Organizations, totaling 21 offices in Jambi Province. The sample selected in this study consisted of 3 (three) people, including the Head of OPD, OPD Financial Administrative Officer, and OPD Treasurer, so that the total number of respondents was 63 people. This research data collection technique by distributing questionnaires to research respondents. The data analysis technique used in this study is multiple linear regression analysis. The results of the study found that simultaneously religiosity, organizational culture, internal control implementation, and information asymmetry affects accounting fraud in regional apparatus organizations (OPD) Jambi Province. Partially the variables of religiosity, implementation of internal control, and information asymmetry have an effect on accounting fraud, while organizational culture variables have no effect on accounting fraud.
Effects of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching Rizqi Tiwi Kusuma Dewi; Sri Rahayu; Muhammad Ridwan
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.87

Abstract

This study aims to analyze the Effect of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching (Empirical Studies of Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2021) partially and simultaneously. This research data uses secondary data in annual reports of company on the Indonesia Stock Exchange (IDX) and the official website of the related company. The sample of this research is a Manufacturing Company in the Food and Beverage Sub Sector using a purposive sampling technique in taking the sample so that there are 21 samples with 3 years of observation (63 observations). The analysis technique used is logistic regression analysis technique using the SPSS 25 software application. The results of the R2 test show that the effect of the independent variable on the dependent variable is 71.9% and 28.1% is explained by other variables. Based on the test result, it is known that the variables Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure simultaneously have a significant effect on Auditor Switching. The results showed that the variables of financial distress, audit opinion and audit tenure partially had a significant effect on auditor switching, while the variables audit fees and audit delay partially had no significant effect on auditor switching.
Co-Authors Herawati Herawati Muhammad Ridwan Nadya Nursifitri Nia Trianjani Rizqi Tiwi Kusuma Dewi Syahmardi Yacob Syamsurijal Tan Yudi Yudi