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All Journal Journal of Information System, Applied, Management, Accounting and Research JURNAL AKUNTANSI JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) IIJSE
sopian, dani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable Zaqiani, Salwa Putri; Sopian, Dani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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

Abstract

This research is motivated by the essential function that auditor competence and independence fulfill in enhancing the quality of internal audits. This improvement, in turn, significantly influences both organizational performance and compliance with regulatory standards. Good internal audit quality can strengthen accountability, and transparency, and foster continuous improvement within organizations. The objective of this study is to analyze the influence of auditor competence and independence on the quality of internal audits, with auditor ethics as a mediating variable. The method used is quantitative, with a population of internal auditors working in 223 Banks Perekonomian Rakyat (BPR) in West Java, and a sample of 86 auditors selected through purposive sampling. The analysis of the data was conducted utilizing Smart PLS techniques to establish the relationships between the variables and to evaluate the proposed hypotheses. The results of this research demonstrate that both the competence and independence of auditors have a substantial and direct effect on the quality of internal audits. Specifically, auditor independence plays a constructive role in fostering auditor ethics, while auditor competence serves to elevate ethical standards within auditing practices. Despite this, the direct impact of auditor ethics on the quality of internal audits is negligible, indicating that auditor ethics does not function as a mediating factor in this context. These findings underscore the essential importance of auditor competence and independence in improving the overall quality of internal audits.
Pengaruh Kualitas Audit dan Corporate Governance terhadap Integritas Laporan Keuangan pada perbankan di BEI 2019-2023 Mulyani, Rina; Sopian, Dani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1892

Abstract

This study examines how audit quality and corporate governance affect the integrity of financial statements in banking companies listed on the Indonesia Stock Exchange (IDX) 2019 - 2023. Financial statements are the main communication tool between companies and stakeholders, so their integrity is very important for transparency and accountability. This study conducted multiple linear regression analysis on secondary data from the annual financial statements of 19 of 30 banking organizations selected using purposive selection. The results showed that independent boards of commissioners, audit committees and audit quality affect the reliability of financial statements. These findings highlight the shortcomings of corporate governance in the banking sector and the need to reform governance institutions to provide more open and credible financial disclosures. This study is expected to improve corporate governance in the banking sector and the honesty of financial statements.
Pengaruh Financial Stability dan External Pressure terhadap Financial Statement Fraud pada perusahaan Properties & Real Estate di BEI 2019-2023 Susyanti, Susi; Sopian, Dani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1912

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud (Studi empiris pada Sektor Perusahaan Properties & Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Data yang digunakan adalah data sekunder. Sampel dipilih menggunakan metode purvosive sampling pada laporan tahunan. Jumlah perusahaan yang menjadi sampel sebanyak 18 perusahaan dengan pengamatan 5 tahun, sehingga total sampel yang diperoleh sebanyak 90 data. Hasil penelitian menyimpulkan bahwa financial stability dan external pressure berpengaruh negative tidak signifikan terhadap financial statement fraud.
Peran Current Ratio, Return on Asset, dan Sales Growth dalam Memprediksi Financial Distress pada Perusahaan Properti dan Real Estate di Indonesia periode 2019-2023 Octaviani, Jesisca; Sopian, Dani
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.14841

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio (CR), Return on Asset (ROA), dan Sales Growth (SG) terhadap Financial Distress pada perusahaan sub sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Populasi dalam penelitian ini terdiri dari 94 perusahaan dengan teknik pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh 33 perusahaan yang memenuhi kriteria penelitian. Metode analisis data digunakan adalah metode kuantitatif dengan analisis statistik yang mencakup uji asumsi klasik, uji normalitas, analisis regresi linear berganda, uji simultan (uji F), dan uji parsial (uji T). Hasil penelitian menunjukkan bahwa Current Ratio dan Sales Growth tidak berpengaruh secara signifikan terhadap financial distress. Namun, Return on Asset memiliki pengaruh positif dan signifikan terhadap financial distress yang menunjukkan bahwa semakin tinggi tingkat profitabilitas perusahaan, semakin tinggi kemungkinan perusahaan mengalami financial distress. Temuan ini tidak sejalan dengan teori keuangan konvensional yang menyatakan bahwa profitabilitas dapat mengurangi risiko financial distress. Hasil ini menunjukkan bahwa laba yang diperoleh dari aset belum tentu mencerminkan kestabilan keuangan perusahaan secara keseluruhan. Penelitian ini memberikan implikasi bagi investor dan manajemen perusahaan dalam mengevaluasi indikator keuangan secara lebih menyeluruh guna mengantisipasi potensi risiko financial distress serta mendukung pengambilan keputusan strategis dalam pengelolaan keuangan perusahaan.
The Influence of Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA) in Manufacturing Companies Listed on the IDX for the Period 2021–2023 Handayani, Ai; Sopian, Dani
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5003

Abstract

The consistent performance of the manufacturing sector in the first quarter of 2023 has had a significant impact on Indonesia's economic development, particularly in the face of ongoing economic uncertainty. This study employs a quantitative research methodology, utilizing both descriptive and verification analyses. Its aim is to provide a comprehensive overview of company performance while examining the relationship between the Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA). Quantitative methods are applied to a defined population or sample by collecting data using pre-established instruments and analyzing the results through statistical techniques. Descriptive analysis is used to outline the identified issues, while verification analysis assesses the validity of predetermined hypotheses. The verification analysis in this study includes classical assumption testing and hypothesis testing. A purposive sampling technique was adopted, where samples were intentionally selected based on specific criteria determined by the researchers. Out of a total population of 78 companies, only 10 were selected as samples that met these criteria. The F-table value was 2.78, and the calculated F-statistic was 76.67. Since the F-statistic exceeds the F-table value, the null hypothesis (H?) is rejected and the alternative hypothesis (H?) is accepted. This indicates that CR, TATO, DER, and NPM collectively influence Return on Assets. The coefficient of determination (R²) was 0.9842, suggesting that 98.42% of the variance in Return on Assets is explained by the independent variables CR, DER, TATO, and NPM, while the remaining 2.57% is attributed to other factors outside the scope of this study.
Analisis Faktor Teknologi dan Organisasi terhadap Pemanfaatan Sistem Informasi Akuntansi Digital pada Coffee Shop di Bandung Raya Arthana R., Yudhi W.; Sopian, Dani; Muangsal; Gunawan, Hendra
JSMA Vol 17 No 1 (2025): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v17i1.240

Abstract

Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi adopsi Sistem Informasi Akuntansi (SIA) digital pada UMKM coffee shop dengan mengintegrasikan model Technology-Organization-Environment (TOE) dan Technology Acceptance Model (TAM). Data dikumpulkan melalui kuesioner dari 150 responden yang terdiri dari pemilik, manajer, dan karyawan coffee shop di Kota Bandung. Analisis regresi linier berganda digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa semua faktor dari kerangka TOE—yaitu konteks Teknologi, Organisasi, dan Lingkungan—memiliki pengaruh signifikan terhadap Persepsi Kebermanfaatan dan Kemudahan Penggunaan. Kedua variabel ini, sesuai dengan TAM, secara signifikan memengaruhi Niat Perilaku untuk menggunakan SIA digital, yang pada akhirnya menjadi prediktor kuat untuk Penggunaan Aktual. Temuan ini memberikan kontribusi teoretis dengan memvalidasi model gabungan TOE-TAM dalam konteks UMKM coffee shop, serta menawarkan implikasi praktis bagi pengusaha dan pengembang perangkat lunak untuk mendorong digitalisasi yang efektif.
Co-Authors Handayani, Ai HENDRA GUNAWAN B11211055 Muangsal Octaviani, Jesisca Rina Mulyani, Rina Susyanti, Susi Yudhi Widya Arthana Rustam Zaqiani, Salwa Putri