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Fitriawati, Roza
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ANALISIS FAKTOR-FAKTOR PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA DESA Sinaga, Melan; Fitriawati, Roza
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 2 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i2.979

Abstract

Penelitian ini bertujuan untuk secara empiris mengidentifikasi faktor-faktor yang berperan dalam mencegah kecurangan dalam pengelolaan dana desa. Variabel yang dipertimbangkan dalam penelitian ini adalah kompetensi pegawai desa dan kualitas penyajian laporan keuangan, dengan moralitas individu sebagai faktor pemoderasi. Penelitian ini dilaksanakan melalui metode survei dengan menggunakan kuesioner sebagai alat pengumpulan data. Populasi yang menjadi subjek penelitian adalah semua pegawai desa di Kecamatan Teluknaga, Kabupaten Tangerang. Jumlah responden dalam penelitian adalah sebanyak 83 orang yang berasal dari 13 desa di Kecamatan Teluknaga. Teknik pengambilan sampel yang digunakan adalah metode nonprobability sampling. Data yang terkumpul dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kompetensi pegawai desa tidak memiliki pengaruh yang signifikan terhadap pencegahan kecurangan dalam pengelolaan dana desa. Sementara itu, kualitas penyajian laporan keuangan memiliki pengaruh negatif yang signifikan terhadap pencegahan kecurangan dalam pengelolaan dana desa. Moralitas individu tidak terbukti memperkuat pengaruh kompetensi pegawai desa terhadap pencegahan kecurangan dalam pengelolaan dana desa. Namun, moralitas individu terbukti memperkuat pengaruh kualitas penyajian laporan keuangan terhadap pencegahan kecurangan dalam pengelolaan dana desa.
Pengaruh Red Flags, Time Pressure Dan Audit Tenure Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Fitriawati, Roza
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 3, No 2 (2024): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v3i2.455

Abstract

This study aims to determine the effect of Red Flags, Time Pressure and Audit Tenure on the Auditor's Ability to Detect Fraud. (On Auditors who work at the Public Accounting Firm in the South Jakarta Region in 2022). Data sampling technique through distributing questionnaires directly to respondents using purposive sampling method. The data analysis used was started using Microsoft Office Excel 2019, then data testing was carried out using Smart Partial Least Square (SmartPLS) version 3.2.9. Based on the results of the study, it can be concluded that audit tenure and red flags have a significant positive effect on auditors in detecting fraud, time pressure has a significant negative effect on auditors in detecting fraud, and auditor competence has no effect on auditors in detecting fraud.ABSTRAKPenelitian ini bertujuan untuk mengetahui Pengaruh Red Flags, Time Pressure dan Audit Tenure Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. (Pada Auditor yang Bekerja di Kantor Akuntan Publik Wilayah Jakarta Selatan Tahun 2022). Teknik pengambilan sampel data melalui penyebaran kuesioner langsung kepada responden dengan menggunakan metode purposive sampling. Analisis data yang digunakan adalah dimulai dengan menggunakan Microsoft Office Excel 2019, selanjutnya dilakukan pengujian data dengan menggunakan Smart Partial Least Square (SmartPLS) versi 3.2.9. Berdasarkan hasil penelitian dapat disimpulkan bahwa audit tenure dan red flags berpengaruh positif signifikan terhadap auditor dalam mendeteksi kecurangan, time pressure berpengaruh negatif signifikan terhadap auditor dalam mendeteksi kecurangan, dan kompetensi auditor tidak berpengaruh terhadap auditor dalam mendeteksi kecurangan.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Penerapan Akuntansi Terhadap Laporan Keuangan UMKM (Studi Kasus UMKM Tangerang Selatan) Sari, Anggun Puspita; Fitriawati, Roza
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 9 (2024): September
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13738747

Abstract

This research aims to determine the influence of education level, understanding of accounting and application of accounting on MSME financial reports. This research includes field research. The sample used in this research was 40 small entrepreneurs in South Tangerang. Sampling technique with saturated samples. Data collection techniques use questionnaires and direct observation. The data analysis technique used is multiple regression analysis. With the help of the SPSS v.22 application program. The results of the research show that the level of education and understanding of accounting have an influence on the financial reports of SMEs, while the application of accounting has no influence on the financial reports of umkms.
Nexus Between Corporate Governance, Debt Structure, Earnings Management in Family Firms: Perspective an Agency Theory Mappadang, Agoestina; Fitriawati, Roza; Sinaga, Melan
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12952

Abstract

This study aims to analyze the impact of family ownership on earnings ma-nagement,  explain the impact of family ownership on internal governance me-chanisms, examine the impact of internal governance mechanisms on earnings management, examine the impact of debt structure on earnings management. This study confirms the Agency Theory in the family ownership chart setting, tested through the use of 6 hypotheses. The research sample uses a purposive sampling method in the Consumer Non-Cyclicals sector, which has been listed on the Indonesia Stock Exchange from 2019 to 2022. Data analysis will be carried out with path analysis. The results of this research have implications for the characteristics of ownership of public companies in Indonesia which are unique. Apart from being concentrated, the majority of shares are owned by the family. Agency problems in this condition shift no longer between the family and the manager because generally the manager is a party who has a kinship relationship, but between families with non-family owners and third parties. The agency problem found in this research is between the family and debt-holders and potential stockholders. Agency problems between families and managers and minority owners are not proven in this research because ma-nagers are generally also parties who have kinship relationships so managers have aligned interests with the family. The small minority shareholding causes the family to ignore this agency conflict.DOI: https://doi.org/10.26905/afr.v7i2.12952 
Factors Affecting Corporate Profitability Fitriawati, Roza
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Liquidity, and Leverage on Profitability. The research methodology used in this study is quantitative. The data utilized is secondary data obtained from www.idx.co.id. The population in this study consists of banking companies listed on the Indonesia Stock Exchange for the period 2018-2022, with a sample size of 23 companies. Data analysis for hypothesis testing is conducted using Multiple Linear Regression with the assistance of SPSS version 26 software. The results of the study indicate that Non-Performing Loans (NPL) and Leverage have a negative and significant effect on Profitability or Return on Assets (ROA), while Capital Adequacy Ratio (CAR) and Liquidity have no effect on Profitability or Return on Assets (ROA).
Pengaruh Struktur Modal, Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024 Silvi, Silvi; Fitriawati, Roza
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6560

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh struktur modal, profitabilitas, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Sub sektor ini dipilih karena memiliki peran strategis dalam perekonomian nasional, tingkat persaingan yang tinggi, serta sensitivitas yang kuat terhadap perubahan kondisi makroekonomi, dinamika pasar, dan pergeseran preferensi konsumen. Struktur modal diproksikan dengan Debt to Equity Ratio (DER), profitabilitas diukur menggunakan Return on Assets (ROA), likuiditas diwakili oleh Current Ratio (CR), dan ukuran perusahaan diukur berdasarkan total aset, sedangkan nilai perusahaan diukur menggunakan Tobin’s Q yang mencerminkan persepsi investor terhadap kinerja, risiko, dan prospek pertumbuhan perusahaan di masa depan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang telah diaudit dan dipublikasikan melalui situs resmi BEI serta sumber pendukung lainnya. Sampel penelitian ditentukan melalui metode purposive sampling berdasarkan kriteria kelengkapan data, konsistensi pelaporan, dan keberlanjutan operasi selama periode penelitian. Analisis data dilakukan menggunakan regresi linier berganda setelah memenuhi uji asumsi klasik, serta pengujian hipotesis menggunakan uji t untuk pengaruh parsial dan uji F untuk pengaruh simultan. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas yang diproksikan dengan ROA berpengaruh positif dan signifikan terhadap nilai perusahaan, mengindikasikan bahwa semakin tinggi tingkat efisiensi dan keuntungan yang dihasilkan perusahaan, semakin tinggi pula penilaian pasar. Sementara itu, struktur modal, likuiditas, dan ukuran perusahaan berpengaruh secara simultan terhadap nilai perusahaan dalam penelitian ini.
The Effect of Financial Factors on Firm Value in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange Fitriawati, Roza
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of financial factors on firm value in companies operating within the food and beverage subsector listed on the Indonesia Stock Exchange. Firm value reflects market perceptions of a company’s performance and long term prospects, making it a critical indicator for investors and stakeholders. Financial factors analyzed in this study include capital structure, profitability, liquidity, and firm size, which are commonly used to assess corporate financial health. The research employs a quantitative approach using secondary data obtained from published annual reports and financial statements. Empirical analysis is conducted to evaluate both the direction and significance of the relationships between financial factors and firm value. The findings indicate that profitability has a positive and significant influence on firm value, suggesting that companies with stronger profit generating capabilities are more highly valued by the market. In contrast, capital structure, liquidity, and firm size do not show a significant effect on firm value. These results imply that investors in the food and beverage subsector place greater emphasis on profitability than on other financial indicators when forming valuation judgments.
Co-Authors Agoestina Mappadang Sari, Anggun Puspita Silvi, Silvi Sinaga, Melan