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All Journal Indonesian Journal of Economics and Bussiness Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Coopetition : Jurnal Ilmiah Manajemen
Sasa S. Suratman
Universitas Pasundan
Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE DAN PENGALAMAN AUDIT TERHADAP INDEPENDENSI AKUNTAN PUBLIK SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT Sasa S. Suratman
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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

Abstract

This study aims to examine: (1) The relationship between the size of public accountant firm, audit fees and audit experience, (2) The effect of size of public accountant firm, audit fees and audit experience to the independence of public accountants and their impact on audit quality.This study uses a survey of 104 public accountant firms registered with Bapepam-LK as the unit of analysis, while the unit of observation is a partner or a manager or a senior auditor. This type of data is primary data collected by questionnaire. Testing the hypothesis by using Structural Equation Model (SEM).These results indicate that: (1) There is a relationship between the size of public accountant firm, audit fees, and audit experience, (2) the size of public accountant firm, audit fees and audit experience affect the independence of public accountants either simultaneously or partially , and (3) the size of public accountant firm, audit fees, audit experience, and independence of public accountants effect on audit quality either simultaneously or partially.
KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER Mochammad Ridwan; Budi Septiawan; Sasa S Suratman
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.3758

Abstract

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.
Faktor- Faktor Yang Mempengaruhi Kepuasan Pengguna Dan Implikasinya Terhadap Kinerja Pengguna Sistem Informasi Akuntansi Luluk Alfiani; Budi Septiawan; Sasa S. Suratman
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.17962

Abstract

This study aims to determine whether there is an influence on the quality of accounting information systems, information quality and perceived usefulness on user satisfaction and their implications for individual performance at Perum BULOG West Java Regional Office. The research approach in this research is descriptive analysis and verification using primary data. The sampling technique used is probability sampling with simple random sampling technique. Statistical analysis used in this study is multiple linear regression analysis with hypothesis testing t test and f test. The number of population in this study was 64 people, the research sample used was 55 people with data sources obtained through the results of filling out questionnaires. The results show that the variables of accounting information system quality, information quality, perceived usefulness and user satisfaction have an effect on individual performance either partially or simultaneously. This study aims to determine what factors can improve the performance of users of accounting information systems. So, if in the end the users are satisfied and there is an increase in performance, then the company's performance will increase in line with the good performance of the users of the accounting information system.
Pengaruh Pergantian Manajemen, Kesulitan Keuangan, Ukuran KAP, dan Audit Delay terhadap Auditor Switching: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018 Justinia Castellani; Mochammad Ridwan; Sasa S. Suratman; Annisa Adha Minaryanti; Syifa Aulia
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i1.2905

Abstract

This study aims to determine the effect of Management Change, Financial Distress, Accounting Firm Size, Audit Delay on Auditor Switching.The operationalization of the variables used in this study are independent variables, namely management change, financial distress, accounting firm Size, audit delay. While the dependent variable is auditor switching. The research method used is descriptive and verification methods. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, as many as 168 companies. This research sample selection method uses a purposive sampling technique with a total of 25 companies that meet the criteria. Data analysis using logistic regression analysis.The results showed that management change and accounting firm size did not significantly influence auditor switching with contributions of 0.2% and 4.1% respectively, while financial distress and audit delay had a significant effect on auditor switching with respective contributions of 9, 3% and 14.3%. Simultaneously, management change, financial distress, accounting firm size and audit delay have an effect of 22.2% on auditor switching.
Pengungkapan Sustainability Reporting dengan Efek Profitabilitas dan Mekanisme Good Corporate Governance Sasa S. Suratman; Mochammad Ridwan; Aliza Pravitasari Putri
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 2 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i2.3335

Abstract

This study aims to examine the influence of profitability and good corporate governance mechanisms on sustainability reporting disclosure in State-Owned Enterprises listed on the Indonesia Stock Exchange. The research method employed in this study is multiple linear regression analysis. The population of the study consists of 677 companies, and a sample of 13 companies is selected using sampling techniques. The observation period for this study ranges from 2015 to 2019, resulting in a total of 65 data observations. The findings of the study indicate that profitability and the audit committee have a positive influence on sustainability report disclosure, while the board of commissioners does not have a significant impact on sustainability report disclosure. Collectively, profitability, the board of commissioners, and the audit committee have an influence on sustainability report disclosure in State-Owned Enterprises listed on The Indonesia Stock Exchange.
Co-Authors Aliza Pravitasari Putri Annisa Adha Minaryanti Budi Septiawan Justinia Castellani Luluk Alfiani Mochammad Ridwan Renandy Fauzan Syifa Aulia