Articles
<![CDATA[FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY ]]>
<![CDATA[Surbakti, Lidya Primta]]>;
<![CDATA[Mashuri, Ayunita Ajengtiyas Saputri]]>
<![CDATA[ EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i1.461
<![CDATA[This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not ignificant effect to Audit Report Lag. We suggest for investors in ndonesian Stock Exchange that paying attention others factor that egards Audit Report Lag because with those information theycan make the best decision for their investment..]]>
<![CDATA[PENGARUH AKUNTABILITAS,DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA ORGANISASI ]]>
<![CDATA[Pardede, Christina]]>;
<![CDATA[Mashuri, Ayunita Ajengtiyas Saputri]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
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DOI: 10.32897/jsikap.v4i2.197
<![CDATA[Dilakukan di iperguruan tinggi Jakarta Selatan. Sampel dalam penelitian ini berjumlah 18 terdaftar di Kemendistrik terdapat wilayah Jakarta Selatan yang dipilih dengan menggunakan metode kuantitatif primer yaitu pengambilan sampling dilakukan dari 13 Mei sampai i27 iJuni 2019. Data akhir yang dihasilkan adalah sebanyak 44 sampel yang siap di analisis dan diuji dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa (1) Pengaruh akuntabilitas berpengaruh secara signifikan terhadap Kinerja Organisasi, (2) Pengaruh proses penilaian kapasitas tidak berpengaruh isecara signifikan terhadap Kinerja Organisasi. ]]>
<![CDATA[Pengaruh Materialitas, Etika Auditor dan Independensi Auditor Terhadap Opini Audit ]]>
<![CDATA[Ilhamsyah, Haikal Rafif]]>;
<![CDATA[Nopiyanti, Anita]]>;
<![CDATA[Mashuri, Ayunita Ajengtiyas Saputri]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v8i3.410
<![CDATA[Thisxresearchzisxusingxquantitivezstudyzaimedxtossee whatever theresare the effect ofsmateriality, auditor ethics and auditor independence on thesprovision of giving auditsopinion. This study uses primary data with respondents are senior auditors working in accountant publik firm in the DKI Jakarta. Testing the hypothesis in the study was used Multiple Linier Regression Analysys using SPSS analisys tool with a significant level of 5% (0,05). The Result of these test indicate that (1) there is significant influence materiality on provision of audit opinion, (2) there is no significant influence auditor ethics on provision of audit opinion, (3) there is no significant influence auditor independence on provision of audit opinion]]>
<![CDATA[Kinerja Perusahaan dan Struktur Kepemilikan: Dampak terhadap Pengungkapan Lingkungan ]]>
<![CDATA[Husnah Nur laela Ermaya]]>;
<![CDATA[Ayunita Mashuri]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v2i2.1746
<![CDATA[AbstractThis study aims to determine the effect of financial performance, environmental performance and institutional ownership on disclosure of environmental information that is controlled by leverage. The independent variable in this study is a financial performance by measuring the company's ability to generate profits based on certain share capital, environmental performance as measured by PROPER, and institutional ownership as measured by the percentage of institutional ownership in a company. The disclosure of environmental information as the dependent variable is measured by GRI4 and the controlling variable is leverage measured by comparing the total amount of debt with total equity. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. Sampling in this study uses purposive sampling and the total sample obtained per year is 15 companies. The results of this study indicate that financial performance has an insignificant influence on the disclosure of environmental information while environmental performance and institutional ownership have a significant influence on the disclosure of environmental information.Keywords: Disclosure of environmental information; Financial performance;, Environmental performance; institutional ownership; LeverageAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, kinerja lingkungan dan kepemilikan institusional terhadap pengungkapan informasi lingkungan yang dikendalikan oleh leverage.Variabel independen dalam penelitian ini adalah kinerja keuangan dengan mengukur kemampuan perusahaan untuk menghasilkan laba berdasarkan modal saham tertentu, kinerja lingkungan yang diukur dengan PROPER, dan kepemilikan institusional yang diukur dengan persentase kepemilikan institusional dalam suatu perusahaan. Pengungkapan informasi lingkungan sebagai variabel dependen diukur dengan GRI4 dan variabel pengendali adalah leverage yang diukur dengan membandingkan jumlah total utang dengan total ekuitas. Populasi dalam penelitian ini adalah semua perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2017. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan total sampel yang diperoleh per tahun adalah 15 perusahaan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan memiliki pengaruh yang tidak signifikan terhadap pengungkapan informasi lingkungan sementara kinerja lingkungan dan kepemilikan institusional memiliki pengaruh yang signifikan terhadap pengungkapan informasi lingkungan.Kata kunci: Pengungkapan informasi lingkungan; Kinerja keuangan; Kinerja lingkungan; Kepemilikan institusional; Leverage]]>
<![CDATA[Financial Distress memoderasi hubungan antara opini audit dan Audit Delay terhadap Auditor Switching ]]>
<![CDATA[Pipit Meinda Pratiwi]]>;
<![CDATA[Ayunita Ajentiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Syntax Idea Vol 4 No 3 (2022): Syntax Idea ]]>
Publisher : <![CDATA[Ridwan Institute ]]>
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DOI: 10.46799/syntax-idea.v4i3.1785
<![CDATA[Penelitian ini dilakukan untuk menemukan bukti empiris mengenai financial distress memoderasi hubungan antara opini audit dan audit delay terhadap auditor switching. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga terdapat 90 pengamatan yang terdiri dari 30 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Penelitian ini menggunakan analisis regresi logistik dengan program SPSS. Hasil pengujian menyatakan bahwa opini audit berpengaruh terhadap auditor switching. Sedangkan audit delay tidak berpengaruh terhadap auditor switching. Financial distress mampu memperkuat opini audit terhadap auditor switching. Financial distress mampu memperkuat audit delay terhadap auditor switching.]]>
<![CDATA[PEMBERDAYAAN UKM PERTANIAN DI DEPOK MELALUI IMPLEMENTASI KOMPUTER AKUNTANSI DASAR ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ SABDAMAS Vol 1 No 1 (2019): SABDAMAS ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya ]]>
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<![CDATA[Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim merupakan kegiatan pemberdayaan komputerisasi akuntansi di UKM Cilodong-Berkarya, Depok. Beberapa UKM tersebut memiliki jenis usaha yang berbeda-beda,seperti fashion, kuliner, bahkan aksesori hasil karya tangan UKM. Usaha para UKM yang tergabung dalam UKM Cilodong-Berkarya saat ini sedang berkembang pesat, ditambah adanya dukungan walikota setempat dalam memberikan dorongan para UKM agar dapat lebih maju dengan memberikan fasilitas tempat usaha. Namun, para pengusaha UKM memiliki keterbatasan dalam pemahaman penyusunan laporan keuangan. Bahkan, pencatatan akuntansi secara konvensional hanya terbatas laporan pengeluaran dan pemasukan kas. Tidak tersedianya pencatatan akuntansi yang akurat dapat menjadi salah satu kendala para pengusaha UKM Cilodong-Berkarya di bawah UKMP Depok dalam mengembangkan jenis usaha melalui pinjaman modal. Tim merancangkan kegiatan dalam pemberdayaan komputerisasi akuntansi dengan menggunakan salah satu software yang mudah dipahami oleh peserta. Peserta tidak harus memiliki latar belakang pendidikan akuntansi dalam menyajikan laporan keuangan. Program Zahir, software tersebut, dapat menyajikan laporan keuangan dengan cara menginput transaksi-transaksi yang sudah diidentifikasikan, dan dari input data-data transaksi tersebut dapat dihasilkan laporan keuangan dengan mudah dan tersistematika. Pelatihan ini diharapkan dapat membantu mitra dalam mempermudahkan pencatatan akuntansi dan data-data secara terkomputerisasi terkait aktivitasi perdagangan yang dilakukakan oleh peserta pengusaha UKM yang hadir.]]>
<![CDATA[THE IMPLEMETATION OF THE ACCOUNTING STANDARDS PSAK 73 LEASES TO THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE STOCK EXCHANGE. ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 10, No 1 (2021) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v10i1.2177
<![CDATA[PSAK 73 is the latest accounting standard about lease accounting, this standard was adopted from IFRS 16. PSAK 73 regulates the arrangement, measurement, presentation and disclosure of leases, both Lessee and Lessor. This paper aims to provide information on the proposed new lease accounting rules, and to show their impact on financial statements and financial ratio on Indonesia companies listed. The difference between PSAK 73 and the previous PSAK 30, lies in the recognition of the lessee. Lessess are only allowed to classify leases as financing leases. Thus, that assets and liabilities for lease transactions have to recognized in the statement of financial position. This study aims to analyze the impact of the adoption of new accounting standards namely PSAK 73 regarding leases on the financial performance of companies listed on the Indonesia Stock Exchange in 2018 and 2019. The sample in this study are companies that are still implementing operating leases in their financial statements listed on the Exchange Indonesian Stock Exchange in 2018-2019. This study uses the constructive capitalization method of rent developed by Imhoff, Lipe and Wright (1991). The results are indicate that the impact of leasing capitalization results will have a material changes reported on the income statement and other comprehensive income and Financial Position reporting. And the results of this study also mentioned that there was a significant change in financial performance measured using financial ratio which are bring benefit in decision making. ]]>
<![CDATA[PENERAPAN KAPITALISASI SEWA OPERASI TERHADAP LAPORAN POSISI KEUANGAN DAN RASIO KEUANGAN PADA PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v5i1.2852
<![CDATA[The purpose of this study is to analyze the impact of capitalization on operating leases based on the latest accounting standards, namely PSAK 73 which is applicable in the preparation of financial reports related to lease activities. The impact of the convergence of PSAK 73 application of IFRS 16 introduces a single accounting model that applies to the lessee party, while for the lessor there is no difference with the previous standard. The type of research used in this research is quantitative research with the data used is secondary data by utilizing the data available in the annual reports and financial reports of companies listed on the Indonesia Stock Exchange, the period 2018-2019. Secondary data is taken by pulling company data that reveals the value of the future minimum lease payments regarding the operating lease in the company's financial statements. The research sample used in this study is a company listed on the Indonsia Stock Exchange in the 2018-2019 period, with the criteria that the company states that the type of lease transaction is an operating lease and provides information on the minimum value of lease payments in the future. The constructive capitalization lease method was developed by Imhof, et al. (1991). Data analysis methods include descriptive statistical testing and Paired T-Test and Anova test using the Minitab 16 statistical application software. The results of this study indicate that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. . Also, empirical evidence shows that there are tax savings from capitalizing operating leases]]>
<![CDATA[FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY ]]>
<![CDATA[Lidya Primta Surbakti]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ EQUITY Vol 18, No 1 (2015): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v18i1.461
<![CDATA[This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28 ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not ignificant effect to Audit Report Lag. We suggest for investors in ndonesian Stock Exchange that paying attention others factor that egards Audit Report Lag because with those information theycan make the best decision for their investment..]]>
<![CDATA[The Impact of Operating Lease Capitalization on Financial Statements in Indonesia ]]>
<![CDATA[Lisa Anggraini]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Jurnal Syntax Transformation Vol 3 No 02 (2022): Jurnal Syntax Transformation ]]>
Publisher : <![CDATA[CV. Syntax Corporation Indonesia ]]>
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DOI: 10.46799/jst.v3i2.514
<![CDATA[PSAK 73 is a new accounting standard that introduces a single accounting model for lessees, namely recording their rental activities as capital leases. This study aims to determine the impact of operating lease capitalization on financial statements. This research is a type of quantitative research using secondary data in the form of annual reports and company financial statements. The object of this research is a company listed on the Indonesia Stock Exchange for the period 2018-2019 which discloses the value of future minimum lease payments on operating leases in the financial statements. Data analysis methods include descriptive statistical testing and Wilcoxon signed-rank test. The results show that operating lease capitalization has a significant effect on unrecorded lease liability, unrecorded lease assets, equity, and financial ratios. Also, empirical evidence shows that there are tax savings from operating lease capitalization]]>
