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All Journal Paradigma : Journal of Science, Religion and Culture Studies JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Majalah Sainstekes JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Journal of Research in Business, Economics, and Education Jurnal Akuntansi dan Manajemen Jurnal Manajemen Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Kewarganegaraan Majalah Ilmiah UPI YPTK Jurnal Ekonomi Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia AKM: Aksi Kepada Masyarakat Jurnal ABDIMAS Budi Darma PROGRESIF An-Nizam: Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi dan Bisnis Krisnadwipayana
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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Auditor switching tendency in public companies of Jakarta Islamic Index (JII): An audit fee moderation perspective Zhafiraah, Nazma Riska; Budiantoro, Harry
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v8i1.1748

Abstract

This study aims to analyze the effect of audit report lag, firm size, audit committee, and financial distress on auditor switching, with audit fee as a moderating variable. The research sample comprises 13 manufacturing companies in the miscellaneous industry sector listed on the Jakarta Islamic Index (JII) during 2019–2023, yielding 65 observations selected through purposive sampling. Logistic regression was employed for data analysis. The findings show that audit report lag and firm size have a significant negative effect on auditor switching, while financial distress has a significant positive effect. In contrast, the audit committee has no significant effect on auditor switching. Furthermore, audit fees do not moderate the relationship between audit report lag, firm size, audit committee, and financial distress with auditor switching. These results indicate that the decision to change auditors is more influenced by internal factors such as financial conditions and business complexity, as well as auditor rotation regulations, rather than the amount of audit fees paid. Public interest statements The originality of this study lies in its focus on sharia-compliant companies listed on the JII, which are rarely examined, thereby providing new insights into the dynamics of auditor switching in Indonesia's Islamic capital market.
The effect of auditor reputation, audit fee , audit committee, and financial distress on audit quality with company size as a moderating variable Nurzahra, Sinta; Budiantoro, Harry
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.265

Abstract

This study is motivated by the growing demand for financial reporting transparency amidst recurring manipulation cases in Indonesian public companies. Audit quality plays a crucial role in enhancing investor trust in financial statements presented by firms. The purpose of this research is to examine the effects of auditor reputation, audit fee, audit committee, financial distress, and firm size on audit quality in companies listed in the Jakarta Islamic Index (JII) during 2019–2023, with firm size also tested as a moderating variable. A quantitative approach was employed, using secondary data from JII companies’ financial reports, and the analysis was conducted using regression methods. The findings reveal that audit fees, audit committees, financial distress, and firm size significantly influence audit quality, while auditor reputation shows no effect. Furthermore, firm size moderates the relationship between several independent variables and audit quality. These results highlight the importance of internal corporate factors and auditor independence in producing high-quality audits and provide implications for regulators, auditors, and investors to improve governance and transparency.
DETERMINASI KUALITAS AUDIT: PERAN KOMITE AUDIT SEBAGAI MODERASI Budiantoro, Harry; Santosa, Perdana Wahyu; Challen, Auliffi Ermian; Primadini, Adinda; Tantri Ningsih, Hestin Agus
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.927

Abstract

This study aims to examine the effect of audit tenure, audit rotation, Public Accounting Firm (KAP) size, and audit fees on audit quality, with the audit committee as a moderating variable in companies included in the SRI-KEHATI index for the 2019–2023 period. The phenomenon of differences in previous research results regarding the effectiveness of auditor rotation and the role of corporate governance forms the basis of this study. The data used is secondary data from the annual reports and financial statements of companies included in the SRI-KEHATI index. The analysis was conducted using SPSS version 31 software using logistic regression. The results show that KAP size and audit fees have a significant effect on audit quality, while audit rotation has no significant effect, and audit tenure shows a varying effect. In addition, the audit committee is unable to moderate the relationship between audit tenure and KAP size with audit quality. These findings confirm that audit quality is more influenced by KAP reputation and audit fees than simply auditor turnover. This study concludes that companies need to be more selective in choosing KAPs and strengthen the role of audit committees. Managerial implications: The results of this study can be used as strategic considerations by management, regulators, and investors in improving governance and maintaining sustainable company audit quality
Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 4 No 2 (2020): Desember 2020
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
Pendampingan Pembuatan Laporan Keuangan UMKM Untuk Peningkatan Akses Modal Usaha Harry Budiantoro; Perdana Wahyu Santosa; Hesti Juni Tambuati Subing; Nazma Riska Zhafiraah; Hestin Agus Tantri Ningsih
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1297

Abstract

MSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs mean businesses or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and assistance to MSME actors in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making Financial Reports and how to make Financial Reports and producing four financial reports, they were successfully arranged neatly according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of financial management.
Pelatihan Pembuatan Proposal Usaha UMKM Untuk Karang Taruna Desa Mandala Mekar (TOT UMKM) Harry Budiantoro; Imelda Sari; Nida Nadya Hasan; Hestin Agus Tantri Ningsih; Dinda Oktavia
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1298

Abstract

MSME is an abbreviation for Micro, Small and Medium Enterprises. Basically, MSMEs are the meaning of enterprises or businesses carried out by individuals, groups, small business entities, or households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence to develop in society, especially in the economic sector. Therefore, competent Human Resources (HR) are needed to produce quality financial reports. This activity is carried out through outreach, training and mentoring to MSMEs and youth organizations in Mandalamekar Village. Based on the PKM activities that have been carried out, there are participants who are able to understand 87% of the material. Apart from that, based on the practice of making business proposals, four financial reports were successfully prepared according to wishes and were able to be presented using a laptop, not manually as before. Significant managerial implications, especially in terms of increasing access to business capital. The following are several managerial implications that can be identified: the mentoring process will help MSME owners and managerial staff to increase their understanding of making business proposals properly and correctly.
Simulasi dan Pendampingan, Pengelolaan serta Pelaporan Keuangan Badan Usaha Milik Desa (BUMDes) di Wilayah Kecamatan Cimenyan Kabupaten Bandung Perdana Wahyu Santosa; Hesty Juni Tambuati Subing; Harry Budiantoro; Khairul Shaleh; Cahyani Rahma Noviyanti
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1379

Abstract

Village-owned enterprises (BUMDes) in Cimenyan Sub-district, Bandung Regency, manage several businesses operated by the local community. In its development, financial management in BUMDes is still simple. The lack of understanding of BUMDes managers resulted in a lack of integration in the bookkeeping of transactions. The PKM team from FEB Yarsi University made this training which was held on Tuesday, May 21, 2024 which was attended by all management staff totaling 14 people with the aim that BUMDes Management and the business units involved can prepare financial reports based on SAK ETAP. The method used is the Participatory Action Research (PAR) method, which involves all parties actively in reviewing ongoing actions. The results of this PKM show that the Pre test is 53% while after carrying out the training the Post test results are 91%, which means that there is an increase in the knowledge of BUMDes devices where almost all of them have understood village financial reports. This simple financial report management training was carried out well, and it is hoped that BUMDes administrators can apply simple financial management and reporting knowledge that is in accordance with applicable regulations, transparent, and accountable.
Mengungkap Faktor-Faktor Pendorong Pergantian Auditor dengan Reputasi Auditor sebagai Variabel Moderasi Harry Budiantoro; Perdana Wahyu Santosa; Hesty Juni Tambuati Subing
JRAK: Journal of Accounting Research and Computerized Accounting Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v17i1.11560

Abstract

This study aims to examine the effect of audit opinion, firm size, management change, and financial distress on auditor switching, with auditor reputation as a moderating variable, using a quantitative approach on 65 observations of companies listed in the Jakarta Islamic Index (JII) during 2019–2023. The findings reveal that audit report lag and firm size have a negative effect on auditor switching, financial distress has a positive effect, while management change shows no significant effect, and auditor reputation does not moderate these relationships. The managerial implications suggest that companies should maintain audit timeliness and operational stability to avoid unnecessary auditor switching, while carefully managing financial conditions as financial distress significantly increases the likelihood of switching, potentially raising costs and damaging investor trust.
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Any Setianingrum, Any Aprillivia, Nanda Dwi Arni Karina Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyani Rahma Noviyanti Cahyo Adi Nugroho Challen, Auliffi Ermian Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Dinda Oktavia Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Herika Hayurani Herika Hayurani, Herika Hesti Juni Tambuati Subing Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hesty Juni Tambuati Subing Hesty Juni Tambuati Subing Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Khairul Shaleh Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Nazma Riska Zhafiraah Nida Nadya Hasan Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Nurzahra, Sinta Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Primadini, Adinda Putri, Arimbi Eka Salsabila, Aulia Zikra Selvy Lintang Tamida Shabrina Alma Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesty Juni Tambuati Suhaeri Suhaeri, Suhaeri Supriyatin Supriyatin Suyana, Hilma Tantri Ningsih, Hestin Agus Trisna Ayu Puspita Tsusayya Aghnia Muthi’a Wiratama, Lison Yuaniko Paramitra Yuniar Fachriawati Fauzi Zahra, Nurfadhilah Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska