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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JURNAL RISET AKUNTANSI JAMBI Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal Pengabdian Masyarakat dan Riset Pendidikan JIAR Ulil Albab Jurnal Publikasi Ekonomi dan Akuntansi
Vera Amalia
Universitas Adiwangsa Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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UKURAN PERUSAHAAN DAN FEE AUDIT SEBAGAI PENENTU KUALITAS AUDIT: STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2023 Affriyanti, Yenni; Aditya Pradana; Vera Amalia; Liona Efrina
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2514

Abstract

This study aims to examine the influence of company size and audit fees as determinants of audit quality. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sampling method used was purposive sampling. The sample size in this study was 47 companies over a three-year period, resulting in a total sample of 141. The data analysis methods used to test the hypotheses were descriptive statistics and logistic regression analysis using SPSS software. The results of this study indicate that company size and audit fees influence audit quality. Keywords: Firm Size, Audit Fee, Audit Quality
Pengaruh Pembelajaran Akuntansi Keuangan, Literasi Keuangan, dan Pendapatan Terhadap Perilaku Keuangan Mahasiswa Dalam Menghindari Pinjaman Online (PINJOL) Deflena Deflena; Aditya Pradana; Haviz Taufik; Vera Amalia
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5485

Abstract

This study aims to examine the influence of financial accounting learning, financial literacy, and income on students' financial behavior in avoiding online loans (pinjol). The background of this research is the rampant cases of online loans among students which have fatal consequences, such as the one involving IPB University students. This phenomenon highlights the need for a good understanding of personal financial management. The population in this study is the Accounting Study Program, Faculty of Economics and Business, Jambi University, totaling 453 students. Sampling used a purposive sampling technique with a total of 100 students. The data used is primary data obtained by distributing questionnaires directly (manually) to 100 respondents. The method used in this study is quantitative associative with a multiple linear regression analysis technique, and processed using SPSS version 22.0. The results of the study show that, partially, the financial accounting learning and income variables do not have a significant effect on students' financial behavior in avoiding online loans. However, the financial literacy variable has a positive and significant effect on students' financial behavior. This means that the higher the level of students' financial literacy, the better their financial behavior will be. Simultaneously, the three variables (financial accounting learning, financial literacy, and income) have a significant effect on students' financial behavior in avoiding online loans. This study concludes that financial literacy is the most important factor in shaping healthy financial behavior among students.
Dampak Peran Bendahara Penerimaan Dan Pemanfaatan SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada OPD Di Kota Jambi) Simanjuntak, Togi Marito; Efrina, Liona; Amalia, Vera
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.17001

Abstract

Abstract: Penelitian ini bertujuan untuk menginvestigasi implikasi peran bendahara penerimaan dan tingkat pemanfaatan Sistem Informasi Pemerintahan Daerah (SIPD) terhadap kualitas laporan keuangan pada berbagai Organisasi Perangkat Daerah (OPD) di Kota Jambi. Menggunakan desain kuantitatif noneksperimental dengan metode asosiatif kausal, studi ini mengumpulkan data primer melalui kuesioner dan wawancara terstruktur terhadap 30 responden yang berkompeten di bidang pengelolaan keuangan dan pelaporan. Data kemudian dianalisis menggunakan teknik regresi linear berganda. Hasil penelitian mengungkapkan bahwa peran bendahara penerimaan secara parsial memberikan kontribusi signifikan terhadap peningkatan kualitas laporan keuangan pemerintah daerah. Sejalan dengan hal tersebut, pemanfaatan SIPD juga terbukti memiliki pengaruh signifikan dalam mendukung keandalan pelaporan. Secara simultan, interaksi antara kompetensi sumber daya manusia dan optimalisasi sistem informasi ini secara bersama-sama menentukan kualitas laporan keuangan OPD di Kota Jambi. Temuan ini menegaskan bahwa sinergi antara penguatan kapasitas aparatur dan efektivitas penggunaan teknologi informasi merupakan determinan utama dalam mewujudkan tata kelola keuangan yang akurat, transparan, dan akuntabel.
Co-Authors Aditya Pradana Aditya Pradana, Aditya Affriyanti, Yenni Apriyandi, Rian Fitra Arie Masrul Gunawan R Arjun, M Aulia, Azwani Deby Anggun Sari Deflena Deflena deki Irawan Eka Julianti Efris Saputri Eka Julianti ES Endah Arum Wangi Hannah, Natasya Aulia Haviz Taufik Lestari, Adria Wuri Liona Efrina S Oktari, Indah Wulan Pangestu Primadiva, Parassela Parassela Pangestu Primadiva Primadiva, Parassela Pangestu Riri Hanifa