Article Per Year (5 Year)
p-Index From 2019 - 2024
7.197
P-Index
This Author published in this journals
All Journal International Journal of Economics, Management, Business, and Social Science
Digdowiseiso , Kumba
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 2   3   4   5   6 
The Effect of Audit Fees, Audit Opinions, and Audit Delays on Switching Auditors: Case Study on Companies in The Goods and Consumer Industry Sector Listed on The Indonesia Stock Exchange for the 2015-2020 Period Debora, Grace Artha; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.295

Abstract

This study aims to empirically examine the effect of Audit Fees, Audit Opinions, and Audit Delay on Switching Auditors in Goods and Consumer Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period. The data in this study was obtained from secondary data on the annual financial statements of companies in the goods and consumption industry sector for the period 2015-2020. In sampling in this study, purposive sampling was used. The analysis technique in this study is binary logistic regression analysis processed using SPSS 26. Based on the results of partial research, it was found that Audit Fee has a negative and significant effect on Switching Auditors, Audit Opinion has a negative and significant effect on Switching Auditors, Audit Delay does not affect Switching Auditors
The Effect of Financial Distress, and Audit Opinion in The Previous Year on The Acceptance of Going Concern Audit Opinion with The Covid-19 Pandemic as a Moderation Variable Putri, Hardianti Eka; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.296

Abstract

This study aims to empirically examine the effect of financial distress and audit opinions in the previous year on the receipt of going concern audit opinions during the current Covid-19 pandemic conditions in manufacturing companies in the basic industrial and chemical sectors and various industries listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The technique used in sampling this study is by purposive sampling method taken based on certain criteria. The number of samples used was 48 companies observing 240 samples during the 2016-2020 research period. This study used the help of the spss program version 25 with the logistic regression analysis method. The results of this study show that the variables of financial distress and audit opinion of the previous year have a positive and significant effect on the acceptance of going concern audit opinion. The moderation variable of the COVID-19 pandemic cannot affect the relationship between financial distress and going concern audit opinions. The COVID-19 pandemic was unable to moderate the relationship between the previous year's audit opinion and the going concern audit opinion.
Analysis of Factors Affecting Fraudulent Financial Statements with Hexagon Theory Fraud Indicators : Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Fitriani, Nur; Ria; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.297

Abstract

This study aims to empirically examine the impact of false financial statements on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 using indicators from the hexagon fraud theory. Purposive sampling techniques were used to select samples for this investigation, which used 130 samples. The analysis used was multiple linear regression analysis in this study with SPSS software version 25. The F-SCORE assessment is used in measurement to assess financial statement fraud. Based on research findings, financial statement fraud is positively influenced by outside pressure, political connections, the nature of the industry, auditor turnover, and CEO dualism. Variable changes do not influence financial statement fraud in directors. This study shows how several indicators of the hexagon fraud theory can influence the likelihood of fraud. The study's findings are anticipated to be taken into account by the company in the future so that it can monitor all departments to guard against this fraud.
The Effect of Solvency, Audit Committee, Reputation of Public Accounting Firms, and Audit Opinions on Audit Delay : Empirical Study on Manufacturing Companies in Various Industrial Sectors Listed on The Indonesia Stock Exchange for The Period 2017–2021 Marwaziyyah, Nur Izzah; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.298

Abstract

This study aims to analyze what factors affect audit delay in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The model in this study consists of four independent variables, namely solvency, audit committee, reputation of public accounting firms, and auditor opinion. In addition, this study also used audit delay as a dependent variable. The secondary data used in this study is in the form of financial statements and audit reports from manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2017-2021. With a sample number of 100 companies. The sample selection is based on three criteria: (1) Companies listed on the IDX in the 2017-2021 period and consistently publish financial statements. (2) Financial statements shall be presented in rupiah currency and shall expire on December 31. (3) Have data related to the variables used in the study. The results of regression testing show that two independent variables, namely the reputation of the public accounting firm and audit opinion negatively affect audit delay. Meanwhile, solvency and the audit committee do not influence audit delay. This means that the high and low solvency ratios do not affect the audit completion period or audit delay. The large proportion of debt owned by the company is reasonable as long as there is adequate disclosure, so it will not hamper the auditor in carrying out his audit work. Also, the increasing number of audit committees will make it difficult to form a good communication and coordination network between audit committee members.
The Effect of Good Corporate Governance, Internal Audit, And Whistleblowing System on Fraud: Empirical Study on State-Owned Enterprise Companies Listed on the Indonesia Stock Exchange for the 2017 – 2021 Period Rahmawati, Oktaviani; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.299

Abstract

This research aims to analyze and obtain empirical evidence of the influence of Good Corporate Governance, Internal Audit, and Whistleblowing Systems on the occurrence of Fraud in State-Owned Enterprise companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study used secondary data obtained from the IDX.co.id website. The population in the study is 23 State-Owned Enterprise companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used uses the purposive sampling method. The analysis method used logistic regression and IBM SPSS Statistics software program version 25. The results of this study show that the variable Good Corporate Governance (X1) has a negative and insignificant effect or Good Corporate Governance does not affect the occurrence of Fraud. While the Internal Audit Variable (X2) and Whistleblowing System (X3) have a positive and significant effect on the occurrence of Fraud.
The Effect of Tax Avoidance and Agency Costs on Company Value with Profitability as a Mediating Variable Agustin, Reni Cahya; Ria; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.300

Abstract

This study examines the effect of tax avoidance and agency cost on company value by using profitability as a mediation variable. The independent variables used in this study are tax avoidance as measured by Cash Effective Tax Rate (CETR) and agency cost using the STA (Sales to Total Equity) ratio. The dependent variable in this study is the company's value measured using price-to-book value (PBV). Then the variable for the mediating variable is profitability which is measured using the ROA (Return on Assets) ratio. This study replicates the research conducted by Enggar Adityamurti, and Imam Ghozali, 2017 using secondary data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021—test analysis using multiple analysis regression analysis model. The results of this study show that tax avoidance has a significant and positive effect on company value. Then, profitability can mediate the relationship between tax avoidance and agency cost to company value
The Role of Good Corporate Governance and Whistleblowing System Mechanisms on Fraud Disclosure: Empirical Study on Banking Sub-Sector Companies Listed on The Indonesia Stock Exchange In 2015-2020 Rossaliani, Sindy; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.301

Abstract

This study aims to determine the effect of the Role of Good Corporate Governance Mechanism measured through the Independent Audit Committee and Managerial Ownership, as well as the Whistleblowing System on Fraud Disclosure in Banking Sub-Sector Companies listed on the Indonesia Stock Exchange in 2015-2020. The source of this research data uses quantitative secondary data, research data comes from the annual report of banking industry companies listed on the Indonesia Stock Exchange in 2015-2020. In sampling for this study used a purposive sampling method. The data analysis techniques used are multiple linear regression and hypothesis testing using t-statistical tests that have been processed on SPSS 25 to test regression coefficients. Based on the results of partial research, it was found that the Independent Audit Committee had a negative and significant effect on banking fraud disclosure, managerial ownership had a positive and significant effect on banking fraud disclosure, while the Whistleblowing System did not have a significant effect on banking fraud disclosure.
The Effect Of Current Ratio (CR), Economic Value Added (EVA), And Debt To Equity Ratio (DER) On Stock Prices In The Banking Sector Listed On The Indonesia Stock Exchange For The 2017-2021 Period Mardhiyah, Ainun; Karyatun, Subur; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.302

Abstract

This study aims to determine the effect of Current Ratio, Economic Value Added, and debt-to-equity ratio variables on Stock Prices in the banking sector listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study is 45 companies from the banking sector listed on the Indonesia Stock Exchange 2017 – 2021 using the purposive sampling method, of which 22 companies match the criteria. The documentation uses a data collection method by conducting a panel data regression approach with a signification level of 0.05 through EViews 10 software. The results of this study show that the Current Ratio variable has no effect on Stock Price, Economic Value Added has a positive and significant effect on Stock Price, and Debt to Equity Ratio has a positive and significant effect on Stock Price.
The Effect Of Good Corporate Governance Mechanisms And Corporate Social Responsibility Disclosure On Corporate Value Fakih, Anas; Subiyanto, Bambang; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.303

Abstract

This study elucidates the impact of robust corporate governance mechanisms and transparent corporate social responsibility disclosure on the valuation of a company. The data processing in this study employed SPSS 25.0. A total of 70 samples were collected from 14 companies using purposive sampling techniques over a 5-year research period. The results of the hypothesis test successfully demonstrated that Managerial Ownership has a statistically significant and positive impact on the company's value. The ownership of a larger number of shares by management will effectively decrease conflicts within the company. The results of the hypothesis test demonstrate that the Audit Committee has a substantial and favorable impact on the company's value. The audit committee plays a crucial role in overseeing and enhancing the effectiveness of the financial statement process, ensuring integrity and objectivity. This, in turn, leads to improved company performance and increased company value. Also, there is no discernible impact of Corporate Social Responsibility on the value of a company. The company's sole emphasis on profitability and disregard for non-financial aspects such as corporate social responsibility (CSR) results in minimal disclosure.
The Effect of Liquidity, Profitability and Solvency on Stock Returns In Manufacturing Companies Listed on The Indonesia Stock Exchange For The 2016-2020 Period Nugraha, Aldi Satya; Karyatun, Subur; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.304

Abstract

This study aims to analyze the effect of Liquidity, Profitability, and Solvability of Stock Return on Manufacturing Companies for the 2016-2020 Period. The data in this study uses secondary data in the form of financial statements that meet the criteria. Data from financial statements obtained from the official website of the Indonesia Stock Exchange which can be accessed through www.idx.co.id. The technique used in the analysis in this study is a linear regression of panel data using the Eviews 10 program. The results of this study show that Liquidity has a positive and significant effect on stock returns, Profitability has a negative and insignificant effect on stock returns, and Solvency does not affect stock returns.
Co-Authors Afifudin, Zen Agus Prasetyo Agustin, Reni Cahya Ainun Mardhiyah, Ainun Aisyah, Haydee Noor Alianti, Fiori Nika Andrian, Diky Andriani, Adinda Aprilya, Rani Ardhana, Astrid Arief Kurniawan Azizah, Fadilla Nur Bambang Subiyanto, Bambang Daroini , Selamet Debora, Grace Artha Destiani, Anidya Dharmawan, Rifky Dhieka Avrilia Lantana Divian, Dinda Tri Novianty Elwisam Fakih, Anas Firmansyah Gibran, Hafiizh Muhammad Handayani, Dyah Octavia Herawati, Amelia Putri Herawati, Ega Safira Herawati, Olis Izataki, Arina Jessica Karimah, Hapsyah Nur Karyatun, Subur Khoi, Boidatul Khoir, Ahmad Kristanti, Yosephine Lantana , Dhieka Avrilia Lestari, Silvy Dwi Lukman, Christylia Gita Fairy Madani, Arfi Ulya Maharani, Sari Maini, Zumratul Marwaziyyah, Nur Izzah Musthofa , Zaenal Musyaffa, Fadhel Nanda, Okvia Nopiani Nugraha, Aldi Satya NUR FITRIANI Nur, Siti Utami Novia Palupi, Anistya Pangastuti, Eka Sylvia Pinarsinta, Tira Pratama, Andhika Yoga Pratama, Muhammad Dzaqi Putri, Hardianti Eka Raharjo , Budi Rahayu Lestari Rahayu, Annisyah Sri Rahmawati, Oktaviani Ratmanasuci , Novinda Dian Adityaning Resti Hardini Ria Rini Ariyani, Rini Rista, Indriany Rossaliani, Sindy Rostika, Arlini Rusdi, Renovita Sabilah, Dinda Saputra, Reza Wiradhika Saria, Amalia Mustika Sekarani, Shalsyadila Safira Setiawan, Anugrah Rega Setiawan, Heru Dian Shofaturrahmah, Putri Dini Sinulingga, Herdiyana Br Sutikman Tamara, Angie Trilaksono, Agung Tyas , Mohamad Adiet Sandi Wardhana, Al Fiansyah Wiratama, Esmeralda Aprillia Wiyanti , Ani Wulandari, Lia Yanti, Dilla Madi Yartono , Nungki Yartono, Nungki Yeni, Wa Ode Sri Zulfikar , Ian Zulfikar, Ahya Zumratul Meini