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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Indonesia Accounting Journal
Enung Nurhayati, Enung
Jurusan Matematika, Fakultas Sains dan Teknologi, Universitas Islam Negeri Sunan Gunung Djati, Bandung, Indonesia.
Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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PENGARUH PENGALAMAN, INDEPENDENSI , DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Auditor di KAP Bandung) Nurhayati, Enung
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v1i02.438

Abstract

This researchexamine how ethics has an effect in moderating the Experience, Independence and Time Budget Pressure on Audit Quality. Descriptive and verificative method is used in this research. The population in this study is the auditor who works at KAP Bandung, while  the technique to determine the number of samples using the formula Yamane obtained 142 respondents . Questionnaires distributed for 142 respondents were returned by them are 74, while the questionnaire which can be further processed as many as 69. MRA( Moderated Regression Analysis) is used to analyze the data.The result of this research show that experience, independence and time budget pressure simultaneously have an effect on audit quality. While, partially the experience and independence have a positive effect on audit quality, and time budget pressure has a negativeeffect on audit quality. Then,ethicshas a significant effect in moderating the experience, independence, and time budget pressure on audit quality.
KESIAPAN KERJA MAHASISWA PROGRAM STUDI AKUNTANSI DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) Nurhayati, Enung; Martika, Lia Dwi
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1697

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan dan kompetensi analisis terhadap kesiapan kerja mahasiswa akuntansi baik secara simultan maupun secara parsial.  Populasi dalam penelitian ini adalah mahasiswa aktif program studi akuntansi Fakultas Ekonomi Universitas Kuningan pada tahun 2017. Teknik pengambilan sampel dengan teknik purposive, yaitu mahasiswa aktif program studi akuntansi Fakultas Ekonomi tingkat 3 dan 4. Analisis data menggunakan analisis regresi dilakukan dengan metode analisis regresi berganda.  Hasil penelitian ini menunjukkan bahwa kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan, dan kompetensi analisis berpengaruh baik secara simultan maupun parsial terhadap kesiapan kerja mahasiswa dalam menghadapi masyarakat ekonomi ASEAN. Kata kunci: Kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan, kompetensi analisis, dan kesiapan kerja mahasiswa akuntansi
Stock return determinants in Indonesia Nurhayati, Enung; Hamzah, Amir; Nugraha, Helmi
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.32196

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of capital structure, company, size, earnings quality on stock returns with stock liquidity as an intervening variable. The method used in this study is descriptive and verification methods. This study uses 17 listed firms in Indonesia Stock Exchange as the sample specifically for the textile and garment industry over the period of 2014 to 2018 and analyzed by path analysis. The results show that capital structure, firm size, and earnings quality have significant and positive effects directly on stock returns and indirectly through stock liquidity. These findings imply that capital structure, firm size, earnings quality, and stock liquidity shall form positive information to investors under condition high trust of investors as the impact of decreasing asymmetric information. Consistent with signaling theory, this study proves that positive information on investors will be formed if there is an increase in investor confidence as a result of reduced information asymmetry.
ANALISIS PEMEROLEHAN BAHASA PADA ANAK USIA DINI DALAM TATARAN FONOLOGI Nurpaidah, Lilis; Nurhayati, Enung; Wuryani, Woro
Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Vol 4, No 4 (2021): VOLUME 4 NOMOR 4, JULI 2021
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/p.v4i2p%p.7269

Abstract

Language is a symbol of sound used by humans to interact with other humans which contains meaning. Language is acquired when the child is still a toddler. Language acquisition is acquired naturally when the child learns the first language. This study aims to describe vowels and consonants in early childhood at the phonological level. Many children at an early age still have difficulties or are not clear about pronouncing vowels and consonants. The method used in this study is a qualitative descriptive method which aims to describe the acquisition of language in early childhood at the phonological level related to vowels and consonants, while the technique used in this study is that the researcher makes observations then the researcher records what the child is saying. After that, the researcher wrote the utterance to be researched. The results obtained in this study are that there are difficulties in the vowel phoneme /ә/ and consonants /r/, /s/, /k/, /c/, /η/, /q/ and there are many simplifications of words such as [sepeda]. becomes [pedah], [becak] becomes [ta] changes consonant / c / to / t /, [tangan] becomes [anan], [motor] becomes [otol], [bunda] becomes [nda].
Co-Authors Amir Hamzah Martika, Lia Dwi Nugraha, Helmi Nurpaidah, Lilis Wuryani, Woro