Articles
<![CDATA[PERAN TIME MANAGEMENT, INFRASTRUKTUR AUDITOR, DAN KEPRIBADIAN AUDITOR PADAKINERJA AUDITOR ]]>
<![CDATA[Rahmah Mulyani]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i2.16038
<![CDATA[Penelitian ini bertujuan untuk menguji Pengaruh Time Management, Infrastruktur Auditor, Struktur Audit dan Kepribadian Auditor Terhadap Kinerja Auditor dalam Kantor Akuntan Publik di DKI Jakarta selama masa Pandemi Covid-19. Profesi akuntan publik bertanggungjawab untuk menaikkan tingkat keandalan laporan keuangan perusahaan. Pengguna laporan audit mengharapkan bahwa laporan keuangan yang telah diaudit oleh akuntan publik bebas dari salah saji material, dapat dipercaya kebenarannya untuk dijadikan sebagai dari pengambilan keputusan dan telah sesuai dengan prinsip-prinsip akuntansi yang berlaku di Indonesia. Penelitian ini dilakukan pada Kantor Akuntan Publik di DKI Jakarta yang terdaftar di Otoritas Jasa Keuangan (OJK). Metode penentuan sampel menggunakan metode non probability sampling dengan teknik voluntary response sampling. Sehingga diperoleh sampel sebanyak 80 auditor yang bersedia berpartisipasi sebagai responden dalam penelitian ini. Metode pengumpulan data dilakukan dengan menggunakan metode kuesioner. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan Time Management berpengaruh positif terhadap kinerja auditor, Kepribadian Auditor berpengaruh positif terhadap kinerja auditor,dan Infrastruktur Auditor berpengaruh negatif terhadap kinerja auditor.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Harga Saham Dari Sisi Audit ]]>
<![CDATA[Adinda Risma Juniarti]]>;
<![CDATA[Auliffi Ermian Challen]]>;
<![CDATA[Lenda Komala]]>
<![CDATA[ AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Yayasan Pendidikan Penelitian Pengabdian Algero ]]>
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DOI: 10.54259/akua.v2i1.1421
<![CDATA[The purpose of this study is to analyze the relationship between audit opinion and public accounting firms with the stock prices of banking businesses traded on the Indonesia Stock Exchange. This research will concentrate on the banking business because audit compliance in this business is emphasized by financial institutions as well as strict supervision and laws in which they operate. Many significant financial institutions have seen their stock prices rise, indicating that more people will be attracted to buying banking sector stocks. If the company's future looks bright, investors will be willing to pay more for the stock. This research relies on secondary data from other sources including annual reports and auditors' reports. For 2016-2021, a total of 47 banking businesses were included as the study population. This study took a sample of 28 banking businesses using a systematic random sampling technique. Logistic regression analysis using SPSS 26.0 was used for analysis. The findings show that an increase in share price is associated with a favorable audit opinion, while the size of a public accounting firm has no impact on stock price.]]>
<![CDATA[Pengaruh Rasio Likuiditas, Solvabilitas dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Indeks LQ45 ]]>
<![CDATA[Erina Amarvia Yunazar]]>;
<![CDATA[Auliffi Ermian Challen]]>;
<![CDATA[Elmanizar Elmanizar]]>
<![CDATA[ Journal of Accounting, Management, and Economics Research (JAMER) Vol 1 No 2 (2023): JANUARI 2023 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas YARSI ]]>
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DOI: 10.33476/jamer.v1i2.43
<![CDATA[This study aims to analyze the effect of liquidity ratios, solvency ratios, and profitability ratios on stock prices. This study uses a sample of companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The analysis technique used is multiple linear regression analysis. Testing the hypothesis used is a partial statistical test (t-test) with the test results showing that only the solvency ratio variable has a negative effect on stock prices and the profitability ratio has a positive effect on stock prices. While the variable liquidity ratio has no effect on stock prices.]]>
<![CDATA[Peran Good Corporate Governance dan Kualitas Audit Terhadap Manajemen Laba Perusahaan Manufaktur ]]>
<![CDATA[Auliffi Ermian Challen]]>;
<![CDATA[Anindyta Noermansyah]]>
<![CDATA[ Jurnal Riset Akuntansi dan Auditing Vol. 10 No. 1 (2023): Jurnal Riset Akuntansi dan Auditing ]]>
Publisher : <![CDATA[Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia ]]>
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DOI: 10.55963/jraa.v10i1.512
<![CDATA[Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris peran good corporate governance dan kualitas audit terhadap manajemen laba. Proksi untuk good corporate governance adalah ukuran dewan komisaris dan ukuran komite audit. Proksi untuk kualitas audit adalah ukuran kantor akuntan publik dan spesialisasi auditor. Proksi untuk manajemen laba menggunakan manajemen laba melalui aktivitas riil. Penelitian ini menggunakan populasi perusahaan manufaktur terdaftar di Bursa Efek Indonesia selama periode 2015-2021. Pemilihan sampel menggunakan purposive sampling dan diperoleh 51 perusahaan sampel. Data dianalisis dengan regresi berganda menggunakan program SPSS. Hasil penelitian menunjukkan ukuran dewan komisaris berpengaruh positif terhadap manajemen laba, variabel ukuran komite audit berpengaruh negatif terhadap manajemen laba, variabel ukuran kantor akuntan publik berpengaruh positif terhadap manajemen laba, dan variabel spesialisasi auditor berpengaruh negatif terhadap manajemen laba. Hasil ini menunjukkan peran komite audit sebagai bagian dari good corporate governance telah efektif menjalankan perannya untuk mengurangi praktik manajemen laba dan juga spesialisasi auditor sebagai auditor eksternal telah menunjukkan kualitas audit yang baik karena dapat membatasi manajemen laba yang dilakukan perusahaan.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN KUALITAS AUDITOR TERHADAP COST OF DEBT ]]>
<![CDATA[Rizka Puji Hastuti]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ Realible Accounting Journal Vol. 2 No. 2 (2023): Realible Accounting Journal ]]>
Publisher : <![CDATA[LPPM Universitas Ibnu Sina ]]>
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DOI: 10.36352/raj.v2i2.516
<![CDATA[This study aims to analyze the characteristics of the company, the audit committee and the quality of the auditor on the cost of debt. The characteristics of the company used are company age, company size, leverage, and profitability. The type of data used in this study is secondary data. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique is a purposive sampling method that produces a sample of 20 companies. The method of data analysis uses multiple regression analysis with SPSS. The results of this study indicate that the age of the company has a positive effect on the cost of debt. The size of the company, the audit committee, and the quality of the auditor negatively affect the cost of debt, while the leverage and profitability do not affect the cost of debt]]>
<![CDATA[ANALISIS PERBANDINGAN RASIO KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PSAK 73 PADA PT TELEKOMUNIKASI INDONESIA (PERSERO) Tbk ]]>
<![CDATA[Shelma Sabrina]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ JURNAL PUNDI Vol 7, No 1 (2023) ]]>
Publisher : <![CDATA[AKBP-STIE "KBP" PADANG ]]>
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DOI: 10.31575/jp.v7i1.439
<![CDATA[PSAK 73 is the latest rental accounting standard adopted from IFRS 16. PSAK 73 is effective for 2020. Loan rental classification is a type of rental allowed in PSAK 73 where the recognition, measurement, presentation and disclosure of property rights become more detailed in the position report finance. This study aims to analyze the financial ratios at PT Telekomunikasi Indonesia (Persero) Tbk which has implemented PSAK 73. The research period used was 2019-2020. The data used is secondary data obtained from the IDX. This study uses a quantitative descriptive method to assess the company's financial performance before and after the implementation of PSAK 73. The results showed that there was a significant differences in the liquidity ratio that was projected with the current ratio, solvency ratios that were projected with debt to asset ratio and debt to equity ratio, and the ratio of activities with total asset turnover between 1 (one) year before with 1 (one) after the implementation of PSAK 73 and there was no significant difference in the profitability ratio that was projected with return on assets and return on equity between 1 (one) year before with 1 (one) years after the implementation of PSAK 73. ]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Internet Financial Reporting ]]>
<![CDATA[Auliffi Ermian Challen]]>;
<![CDATA[Imelda Sari]]>;
<![CDATA[Sheila Ariska]]>;
<![CDATA[Syifa Nia Muslimah]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v10i1.6767
<![CDATA[The purpose of this study is to analyze how the influence of good corporate governance on disclosure of internet financial reporting (IFR). Good corporate governance in this study is proxied by the ownership structure (managerial ownership and public ownership), the characteristics of the board of commissioners (number of members of the board of commissioners and number of board meetings), and characteristics of the audit committee (number of members of the audit committee and number of audit committee meetings). The population in this study were all companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples in this study were 392 companies. Testing the research hypothesis using multiple regression analysis. The test results show that the  managerial ownership have a positive effect on disclosure of internet financial reporting. Meanwhile, the public ownership, the number of members of the board of commissioners, the number of board meetings, the number of members of the audit committee, and the number of audit committee meetings do not affect the disclosure of internet financial reporting.]]>
<![CDATA[Peningkatan Skill Pembuatan Soal Online Menggunakan Moodle Bagi Guru SMA ]]>
<![CDATA[Auliffi Ermian Challen]]>;
<![CDATA[Herika Hayurani]]>;
<![CDATA[Harry Budiantoro]]>
<![CDATA[ Jurnal ABDIMAS Budi Darma Vol 4, No 1 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[STMIK Budi Darma ]]>
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DOI: 10.30865/pengabdian.v4i1.6599
<![CDATA[Penggunaan e-learning akan memudahkan siswa maupun guru dalam proses pembelajaran. Namun dikarenakan minimnya pengetahuan guru mengenai e-learning sehingga pelaksanaan dalam membuat soal online masih kurang. Tujuan pelaksanaan ini adalah untuk meningkatkan kemampuan guru membuat soal online menggunakan Moodle. Target untuk pengabdian ini adalah guru-guru di SMA Negeri 30 Jakarta. Kegiatan dilaksanakan dalam bentuk ceramah, demonstrasi, latihan, pendampingan, dan tanya jawab. Materi pelatihan terdiri dari fitur pengelolaan kursus bagi course creator, fitur pengelolaan bank soal, serta fitur kuis dan nilai. Target keberhasilan kegiatan ini adalah peserta kegiatan mengalami peningkatan kemampuan dalam membuat soal online.]]>
<![CDATA[Pengaruh Pergantian Auditor, Spesialisasi Auditor, Profitabilitas, dan Leverage terhadap Audit Report Lag ]]>
<![CDATA[Salsabila Zalfa Azhar]]>;
<![CDATA[Auliffi Ermian Challen]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Every year there is an increase in the number of issues who report financial reports that are not on time. Therefore, the purpose of this research is to investigate the impact of auditor change, auditor specialty, profitability, and leverage on audit report lag. The quantitative research strategy is correlational and relies on secondary data, specifically companies listed on the IDX between 2019 and 2021. A total of 97 companies were chosen using a purposive sampling technique. This study's data were analyzed utilizing the multiple linear regression analysis approach, which was aided by the SPSS version 29 application. The study's findings show that auditor change and leverage have no effect on audit report lag, however auditor speciality and profitability have a negative effect on audit report lag.]]>
<![CDATA[PENINGKATAN SKILL PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK ETAP ]]>
<![CDATA[Muhammad Ghazali]]>;
<![CDATA[Auliffi Ermian Challen]]>;
<![CDATA[Siti Marhamah]]>
<![CDATA[ MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 6, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Luwuk ]]>
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DOI: 10.32529/tano.v6i2.2755
<![CDATA[Siswa SMK jurusan akuntansi haruslah mempunyai keahlian tambahan untuk mempunyai pemahaman menyusun laporan keuangan sesuai standar akuntansi yang berlaku di Indonesia. Tujuan kegiatan pengabdian kepada masyarakat ini untuk meningkatkan kemampuan siswa dalam penyusunan laporan keuangan sesuai dengan salah satu standar yang digunakan di Indonesia yakni SAK-ETAP. Peserta kegiatan pengabdian ini terdiri dari 47 orang siswa SMK jurusan akuntansi. Tahapan kegiatan pengabdian yang dilakukan melalui observasi dan wawancara, perancangan kegiatan, persiapan materi yang akan disampaikan, pelaksanaan kegiatan, dan evaluasi. Peserta menunjukan antusiasme dan aktif dalam bertanya dan menjawab pertanyaan yang diajukan oleh narasumber. Setelah mengikuti pelatihan, para siswa memperoleh peningkatan skill dalam penyusunan laporan keuangan sesuai SAK ETAP]]>
