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All Journal AKUNTABILITAS JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) International Humanities and Applied Science Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi dan Bisnis Journal of Global Business and Management Review Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi KIAT Akuntansi dan Teknologi Informasi eCo-Fin Jurnal Cendekia Keuangan An-Nizam: Jurnal Bakti Bagi Bangsa NEAR: Jurnal Pengabdian kepada Masyarakat Mizania : Jurnal Ekonomi dan Akuntansi Pena Dimas Entrepreneurship and Community Development Kreativasi: Journal of Community Empowerment Asian Journal of Management, Entrepreneurship and Social Science Equity
Yuha Nadhirah Qintharah
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Transportation Other

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yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas Dinda Fali Rifan; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2966

Abstract

ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank
Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports Luthfi Miftahul Putri; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.6924

Abstract

The purpose of this research is to find out the impact of financial financial monitoring, ineffective monitoring and financial distress on fraudulent financial statements directed at companies in industries the property, real estate and construction building in the audit period 2019-2021. Using purposive sampling in the method sampling to obtain a sample of 56 companies. This research used regression analysis panel data of software Eviews version 10. According on this output, that show results financial goals have a significant positive effect on fraudulent financial statements, while ineffective monitoring and financial distress have a significant negative effect impact on fraud reports.
Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit dengan Komite Audit Sebagai Pemoderasi Muhammad Bad'rul Choirul Ullum; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11313

Abstract

The purpose of this study is to examine the effect of audit tenure and audit fee on audit quality with audit committee as moderating variable. The population used in this study are transportation and logistic companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sampling was done by using purposive sampling method and total sample in this study was 54 samples. Proxy measurements for audit tenure is calculating the years in which the same auditor has collaborated with clients, audit fee is measured by logaritma natural of professional fees, audit committee is measured by comparing the number of audit committees with the number of commissioners, while audit quality is measured by dummy variable. The moderated regression analysis with SPSS 30 software was used to analyze data. The results showed that audit tenure has no effect on audit quality, audit fee is positive significant affecting on audit quality, while audit committee is unable to moderate the effect of audit tenure and audit fee on audit quality.
Tata Kelola dan Kedinamisan Lingkungan sebagai Determinan Kinerja Startup: Peran Moderasi Keunggulan Kompetitif Yuha Nadhirah Qintharah
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1565

Abstract

This study aims to analyze the influence of governance and environmental dynamism on startup performance, as well as to examine the moderating role of competitive advantage. The research is based on primary data collected through the distribution of questionnaires. The respondents consist of startups from across Indonesia, with CEOs and CFOs from 371 startups. This study also develops a new measurement to assess the dimension of environmental dynamism in a more contextualized for the startup sector. The results indicate that governance and environmental dynamism have a positive and significant impact on startup performance. Findings reveal that competitive advantage significantly moderates the relationship between environmental dynamism and performance, strengthening its positive effect. This study confirms that competitive advantage plays an effective role as a moderating variable.
The Influence of CSR and Environmental Disclosure on Company Value with Profitability as a Moderation Variable Yuha Nadhirah Qintharah; Triyani Triyani
Tirtayasa Ekonomika Vol 1, No 1 (2026)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v1i1.39174

Abstract

This study aims to determine the effect of Corporate Social Responsibility, Environmental Disclosure and Profitability on Firm Value.This study uses quantitative methods and the type of data used is secondary data in the form of company financial reports. The population used in this study are consumer non-cylicals sector companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022. The samples to be used in this study were selected based on purposive sampling method, so that a total of 105 samples were obtained from 21 companies in the consumer non-cylicals sector of the food & beverage sub-sector during the 2018-2022 period. The data in this study were processed using the SSPS (Statistical Product and Service Solution) version 23 program.The results of this study indicate that Corporate Social Responsibility has a negative and significant effect on Firm Value, Environmental Disclosure has a positive effect on Firm Value, Profitability with ROE proxy cannot moderate the relationship between Corporate Social Responsibility on Firm Value, Profitability with ROE proxy weakens the relationship between Environmental Disclosure on Firm Value.
Determinants of Financial Statement Fraud: An Empirical Analysis Based on the Fraud Star Theory in Indonesia Yuha Nadhirah Qintharah; Rosmawati Rosmawati; Rakhmundia Aryo
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.63876

Abstract

This study aims to analyse the determinants of financial statement fraud through the lens of the Fraud Star Theory. The research focuses on companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX). The final sample comprises 71 companies within the Consumer Non-Cyclicals sector, resulting in 213 firm-year observations spanning the 2021–2023 period. Hypothesis testing was conducted using panel data regression analysis via EViews 12 to examine the relationship between the Fraud Star elements and fraudulent financial reporting. The empirical results demonstrate that financial stability has a significant positive effect on financial statement fraud. Conversely, changes in auditors, changes in directors, and corporate integrity exhibit a significant negative effect, suggesting these factors may serve as deterrents to fraudulent activity. Interestingly, financial targets and ineffective monitoring were found to have no significant influence on the occurrence of fraud within this sector. Future research should explore alternative fraud models and extend the analysis to other categories of occupational fraud, such as asset misappropriation and corruption.
Co-Authors Abdul Rasyid Jalil, Abdul Rasyid Aditama, Reka Alda Miranda Alivia, Siti Anhar, Siti Aulia Ayu Citra Ningrum Bagaskara, David Nando Clarissa Ilmi Riyanti Clinton Tampubolon, Joseven Diana Fajarwati Dinda Fali Rifan Dini, Fathiyah Rahma Ekowati, Ekowati Etty Murwaningsari Fajar Prihesnanto, Fajar Fransisca Listyaningsih Utami hadi mahmudah Hafidz, Shohibul Hervina, Firli Khairunnisa, Aliffia Kharisma, Hendrick KHOMSIYAH KHOMSIYAH Kurniawati Mulyanti Lubna Afifah Azra Lucky Purwantini Luthfi Miftahul Putri Luthfi Miftahul Putri Luthpiyah Juliandara Muhamad Abdul Hafizh Muhammad Bad'rul Choirul Ullum Nafiah, Nafiah Nasha Bagas Prakoso Ningrum, Ayu Citra Novita Dian Iva Prestiana Novita, Dila Nurfaizi, Rizky Nurlaila Maysaroh Chairunnisa Nurma Risa Pangestuti, Rinda Siaga Purnama Putra, Purnama Puspita Sari Rakhmundia Aryo Renadi Rifki Hanafi Rosmawati Rosmawati Sakina, Ameylia Geulis Sherlly Syah Putri Siaga Pangestuti, Rinda Sistya Rachmawati Siti Rahayu Sofyan, Fakhrizal Agustian Sulfiyana, Sulfiyana Suryadinatha Dwi Afrilian Sarmudin Sutami, Irma Ayu Syifa, Maulidia Nur Triyani Triyani Veronika Dwi Islami Vita Aprilina Wasita, Andi Yosika Cindy Ovitasari Yvonne Augustine