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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Profetika Jurnal Ilmiah Ekonomi Islam AKUNTANSI DEWANTARA BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Jurnal Analisis Bisnis Ekonomi GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Accounting Global Journal KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Empowerment ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Kartika Wijayakusuma Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Cakrawala: Jurnal Studi Islam Buletin Abdi Masyarakat (BAM) Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal REKOMEN (Riset Ekonomi Manajemen) Jurnal Analisis Bisnis Ekonomi Profetika: Jurnal Studi Islam
Veni Soraya Dewi
Universitas Muhammadiyah Magelang, Magelang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Internal vs External Factors Audit Quality: Which is more Influential in the Period before and during Covid? Muttaqina, Abida; Dewi, Veni Soraya
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The purpose of this study is to test fee audit, audit tenure, CPA size, audit rotation and audit committee towards audit quality. It is a quantitative study that used secondary data from annual financial report in 2016 up to 2020. The population of this study is food and beverage company listed in BEI in 2016-2020 which was taken using purposive sampling with certain criteria. The method of data analysis is logistic regression. The result of this study shows that fee audit positively affects the quality. However, audit tenure does not affect the quality. A big CPA is believed to has the responsibility to do audit better and more precise because it has more specific connection. Audit rotation also does not affect quality audit. Although, the quantity of KAP doing the audit will not guarantee a quality audit as the result. Committee audit does not affect quality audit. The form of committee audit is just a formality of the regulations owned by POJK.
INDEKS KONSERVATISME DALAM INTEGRITAS LAPORAN KEUANGAN: BERDASARKAN GOOD CORPORATE GOVERNANCE, REPUTASI KAP, LEVERAGE DAN AUDIT TENURE Yanti, Fitriah Puji; Dewi, Veni Soraya
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.12312

Abstract

The integrity of financial statements is very important for companies in order to gain the trust of users of financial statements. This study aims to analyze the effect of good corporate governance, reputation, leverage and audit tenure on the integrity of financial statements. 135 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 became the population and 15 were selected as samples by purposive sampling. This research method uses a quantitative approach with data analyzed using multiple linear regression analysis. Audit committee variables and audit tenure variables have a positive effect on the integrity of financial statements, managerial ownership and CPA reputation variables have a negative effect on the integrity of financial statements, while the independent commissioner, institutional ownership and leverage have no effect on the integrity of financial statements. This study implies that in manufacturing companies the factors that are thought to affect the integrity of financial statements in this study still show different results from previous studies so that they cannot be generalized in various sectors and research periods. These factors still need to be re-examined in further research to get more valid results.
PENGARUH KEPEMILIKAN SAHAM MANAJEMEN DAN OPINI AKUNTAN PUBLIK TERHADAP PENGGANTIAN KAP Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 13 No 2 (2015)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini menganalisis pengaruh kepemilikan saham manajemen dan opini akuntan publik terhadap penggantian KAP. Sampel yang digunakan dalam penelitian ini sebanyak 85 perusahaan yang terdiri dari perusahaan manufaktur dan non manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2005-2009 dengan menggunakan metode purposive sampling. Penelitian ini menemukan bahwa kepemilikan saham manajemen tidak berpengaruh positif terhadap penggantian KAP dan opini akuntan publik berpengaruh terhadap penggantian KAP.
KOMPETENSI AUDITOR DAN SHARIAH COMPLIANCE TERHADAP PRAKTIK AUDIT SYARIAH Farida, Farida; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 16 No 1 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i1.2130

Abstract

Kepatuhan syariah sebagai unsur utama dalam menciptakan Good Corporate Governance meliputi aspek transparansi, akuntabilitas, responsibilitas, independensi serta kewajaran dan kesetaraan, sehingga tercipta kesinambungan usaha perusahaan dengan memperhatikan seluruh pemangku kepentingan perusahaan. Terciptanya kepatuhan syariah tidak lepas dari kemampuan sumber daya yang dimiliki suatu perusahaan, salah satunya yaitu kemampuan Sumber Daya Manusia (SDM) yang berkualitas dalam menggerakkan manajemen perusahaan untuk mencapai tujuan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kompetensi auditor dan shariah compliance terhadap praktik audit syariah pada LKS. Metode yang digunakan dalam penelitian ini adalah regresi linier berganda berdasarkan data yang diperoleh dari jawaban responden atas kuesioner yang disebarkan kepada auditor internal pada Lembaga Keuangan Syariah di Magelang. Hasil dari penelitian menunjukkan bahwa kompetensi auditor tidak berpengaruh terhadap praktik audit syariah dan sharia compliance berpengaruh terhadap praktik audit syariah.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PELANGGAN JASA TRANSPORTASI GOJEK DI MAGELANG Nugroho, Wahid Putro; Wulansari, Sintia; Inayah, Chaerotul; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Technological progress is increasingly felt by all circles, such as product services (Go Box, Go Ride, Go Shop, and Go Food) produced by PT. Gojek Indonesia. But there are still consumers who complain about the quality of service from Gojek. This study aims to determine the effect of price and service quality on customer satisfaction provided by Gojek transportation services in Magelang. Data collection techniques in this study used random sampling techniques. The samples taken in this study were senior high school/vocational high school, college student, employee, and general public with 120 respondents. Analysis and testing of hypotheses using multiple linear regression. The results of this study state that Price and Service Quality have a positive effect on Customer Satisfaction.
IMPLEMENTASI MAQASID SYARIAH PADA ANNUAL REPORTBANK UMUM SYARIAH SEBAGAI MITRA UNIVERSITAS ISLAMI(STUDI KASUS PADA BANK SYARIAH MANDIRI) Frisztina Anisa; Veni Soraya Dewi; Ade Vira Agustina
Profetika: Jurnal Studi Islam Vol. 21, No. 1, Special Issue 2020
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/profetika.v21i1.11648

Abstract

Islam has arranged all matters relating to human life in the world, including economic activities. In carrying out economic activities must be in accordance with the purpose of life of a Muslim with its implementation is mashlahah on the activities of maqasid syaria. Maqashid sharia has five factors, namely guarding religion, guarding the soul, guarding reason, guarding offspring, and protecting property. Sharia Commercial Bank as a supporter of the community’s economy in carrying out all its activities must be based on sharia provisions. Annual Report reflects the activities of Sharia Commercial Banks both financial and non-financial. Maqasid Sharia as an indicator of the implementation of sharia principles must be reflected in the Sharia Commercial Bank Annual Report. This study aims to determine the implementation of the Maqasid Syaria in the Sharia Commercial Bank annual report. The sample in this study is Bank Syariah Mandiri Annual Report. The research method used in this study is qualitative research that is descriptive research and analysis based on theories and other supporting sources. The results of the study are Bank Syariah Mandiri has implemented all aspects of the maqasid syaria as reflected in the Annual Report.
Learn From The Biggest Accounting Fraud In 95 Years: A Bibliometric Analysis Maharani, Shinta; Ab Rahman, Asmak; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol. 21 No. 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.9215

Abstract

This study analyses the panel data on the 96 most significant fraud cases from 1925 to 2020. The focus will be on agency theory because it affects falsified accounting as the most common type of accounting fraud and then Overstated Assets, Sales, and Revenues. Descriptive statistics with the 96 most prominent cases based on literature have been identified to understand the topic better. The data collected from 1925 to 2020 is presented and summarised in specific tables and graphs for a more immediate understanding. The mixed method was used to analyze 476 data items, both quantitative and qualitative research, with SPSS and Nvivo applications. This research found that 61 out of 96 fraud cases are from the USA, and the most auditor firm being Price Water House. The evidence that emerged is that none of the cases analyzed deals with the pandemic --the fraud occurred years ago- to understand possible practical implications and further theoretical contributions. This research suggests that auditors should apply business ethics to be more proactive and pragmatic, considering how quickly events change and the uncertainty that arises. This study contributes to advancing knowledge of the accounting world, specifically of fraud. As far as the authors know, this is the first study that analyzes the panel data on fraud with mixed methods.
Influence of Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, and Profitability on Audit Going Concern Opinion (A Study on Manufacturing Companies Listing in Indonesian Stock Exchange 2015-2019) Prasetyo, Monita Hanif; Dewi, Veni Soraya; Maharani, Betari
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4870

Abstract

Users of financial report need information as a basic for them to making decisions. Going concern audit opinion is a form of audit opinion that is given when there is great doubt about the entity's ability to maintain its survival within a reasonable period of time. This study aims to examine the influence of audit tenure, audit lag, opinion shopping, liquidity, leverage, and profitability of giving a going concern audit opinion. The sample on this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The reseach using purposive sampling method and processed using logistic regression analysis. The selected sample was 36 companies through predetermined criteria. The results of this study indicate that profitability and opinion shopping has a negative effect, leverage have a positive effect, while audit tenure, audit lag, and liquidity have no effect on going concern audit opinion.
Pengaruh Pembiayaan Syariah terhadap Profitabilitas Bank Umum Syariah di Indonesia Damayanti, Ayesha Sekar; Dewi, Veni Soraya
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.5926

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pembiayaan syariah terhadap profitabilitas. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder berupa data laporan tahunan Bank Umum Syariah periode 2016-2020. Metode pengambilan sampel menggunakan purposive sampling yang diperoleh 8 perusahaan atau 40 sampel perusahaan. Uji hipotesis menggunakan analisis regresi berganda yang hasilnya menunjukkan bahwa pembiayaan mudharabah dan murabahah berpengaruh positif terhadap profitabilitas Bank Umum Syariah, namun pembiayaan musyarakah dan ijarah tidak berpengaruh terhadap profitabilitas Bank Umum Syariah.
Co-Authors Ab Rahman, Asmak Abida Muttaqina Ade Vira Agustina agus suprapto Agustina, Ade Vira Almamada, Jatu Amalia Susanti Anggun Dwi Cahyani Anisa, Frisztina Anwar, Misbahul Apriliani, Dian Bekti Arief Satrio Arifah, Laras Dian Asmak Ab Rahman Azmia Salsabilla Bagus Saputro Barkah Susanto Betari Maharani Citra Permitasari Damayanti, Ayesha Sekar Dewi Setyaningsih Dewi, Adinda Pristiawati Dian Puspitasari Dicky Afriandi Diesyana Ajeng Pramesti Entri Nastuti Erick Prafitra Aldiki Fani Agus Nugroho Farida Farida Farida, Farida Fauzan, Zahrul Ricky Firman Bebalazi Zalukhu Fitriah Puji Yanti Frisztina Anisa Inayah, Chaerotul Indrayanti, Shania Pasha Jihan An Naafi Laras Dian Arifah M. Tommy Sanjaya Maharani, Betari Maharani, Della Setya Soraya Margowati, Sri Maymunatul, Novia Mega Dwi Purnawati Muawanah Candra Kasih Muhammad Daffa Muji Mranani Mukhamad Azzanjani Muttaqina, Abida Nugroho, Wahid Putro Nur Hidayah Nur Laila Yuliani Pertiwi, Dian Soraya Prasetyo, Monita Hanif Puji Rahayu Purwantini, Anissa Hakim Raharjo, Yusniato Yossy Soraya Realita Lahadcni Rianti, Azizah Elma Soraya Riswanda Abdillah Rais Robiul Fitri Masithoh Rusdjijati, Retno Shinta Maharani Suryo Pratolo Tendi Setiawan Tifa Anggun Hapsari Tri Wahyuningsih Wulandari Wulandari Wulansari, Sintia Yanti, Fitriah Puji Yesi Ramandani Yuli Indriyani