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All Journal Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Raflesia Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation JURNAL LENTERA AKUNTANSI Jurnal Abdi Masyarakat Indonesia Jurnal Bina Bangsa Ekonomika Gemilang: Jurnal Manajemen dan Akuntansi PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Kajian Ekonomi dan Manajemen Indonesia GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi
CHRISTINA SOSOSUTIKSNO
Faculty Of Economics & Business, Pattimura University, Ambon, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH AUDIT FEE, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022) Christina Sososutiksno; Putri Sucita Deeng
JURNAL ILMIAH EDUNOMIKA Vol 7, No 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i1.10229

Abstract

The aim of this research is to determine the effect of audit fees, audit tenure and audit rotation on audit quality. The sample used in this research is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2022. Data were analyzed using SPSS. The results of this study indicate that audit fees have no effect on audit quality. This can occur because the determination of audit fees has been officially regulated by IAPI, so that it does not directly affect audit quality. Audit tenure affects audit quality, indicating that the longer the tenure, the more competent the auditor will be because the auditor understands internal control, accounting information systems, and company-specific risks. Audit rotation has no effect on audit quality, indicating that auditors who have a professional attitude will act independently in carrying out audits so that it is good to do audit rotation or not if an auditor upholds independence will not be affected by things that can reduce audit quality.
Key Factors Affecting the Value of Energy Sector Companies Lona, Benedicta Leonie Chintia Btari; Sososutiksno, Christina; Usmany, Paul
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2894

Abstract

The purpose of this study is to empirically test the effect of Debt-to-Equity Ratio (DER) and Return on Asset Ratio (ROA), moderated by Good Corporate Governance (GCG), on the Company's Value. This research is conducted using a quantitative approach with four variables. The independent variables are Debt to Equity Ratio (DER), Return on Assets (ROA), and Good Corporate Governance as the moderating variable, while the dependent variable is the Company's Value (Price to Book Value). The study was conducted on the Indonesia Stock Exchange during the period 2021-2023, and the data were sourced from the official Indonesia Stock Exchange website, with a population and sample consisting of 31 companies in the Energy Sector, specifically the Oil, Gas, and Coal Sub-sectors. The results of the analysis using robust regression show that the independent variable (X1) does not affect Y, with a probability value greater than alpha, while the independent variable (X2) significantly affects Y. Furthermore, the interaction between variable (X1) and the moderating variable is not able to significantly moderate the effect of variable X1 on Y, and the interaction between variable X2 and the moderating variable is also not able to significantly moderate the effect of variable X2 on Y.
The Effect of Leverage and Political Connections on the Performance of State-Owned Enterprises Latif, Rahmawati; Usmany, Paul; Sososutiksno, Christina
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2895

Abstract

This study aims to examine the influence of leverage and political connections on the performance of state-owned enterprises (SOEs) with good corporate governance (GCG) as a moderating variable. The research uses a quantitative approach, with the population consisting of SOEs listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling, resulting in 13 companies being chosen as the study's subjects. The results of the study indicate that leverage negatively affects company performance, meaning that the higher a company's debt, the lower its performance. Conversely, political connections have a positive impact on performance, suggesting that political involvement can provide advantages in enhancing a company's performance. Additionally, good corporate governance is found to positively influence company performance, reinforcing the importance of sound governance in supporting operational success. Good corporate governance also acts as a moderating variable. GCG weakens the negative relationship between leverage and company performance, while strengthening the positive impact of political connections on performance. This indicates that strong governance practices can help mitigate the adverse effects of high leverage and maximize the benefits of political connections that the company may have.
Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Self Efficacy Terhadap Audit Judgment Sososutiksno , Christina; Gaspersz , Alexander Rivan
Jurnal Ilmiah Raflesia Akuntansi Vol. 9 No. 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.289

Abstract

Adanya kasus krisis kegagalan audit yang dilakukan oleh para akuntan publik atau auditor, terjadinya kasus kegagalan audit dalam periode belakangan ini, telah menimbulkan krisis kepercayaan masyarakat mengenai ketidakmampuan profesi akuntan dalam mengaudit laporan keuangan. Tujuan penelitian ini untuk menguji secara empiris apakah variabel tekanan ketaatan, pengetahuan audit dan self efficacy berpengaruh terhadap audit judgment. Populasi dalam penelitian ini adalah seluruh auditor di kantor BPKP provinsi maluku dengan jumlah sampel sebanyak 40 responden.dengan pengunaan metode kousiner dan mengunakan teknik pengumpulan data yakni spss. Hasil dari penelitian ini tekanan ketaatan tidak berpengaruh terhadap audit judgment, pengetahuan audit dan self efficacy berpengaruh terhadap audit judgment.
Pengaruh Cadangan Kerugian Penurunan Nilai, Non-Performing Loans, dan Loan to Deposit Ratio Terhadap Profitabilitas pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Sososutiksno , Christina; Talabessy, Loudrik; Limba, Franco Benony
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.441

Abstract

One sector that has enormous power to influence a country's economy is the banking sector. The health of a bank can be seen by achieving profitability through the ROA ratio. The change in accounting standards towards PSAK 71, which is effective since January 1, 2020, requires banks to make reserves using the method of expecting future losses. This study aims to empirically examine the effect of Impairment Loss Reserves, Non-Performing Loans, and Loan to Deposit Ratio, on company profitability. Using multiple linear regression analysis, this research was conducted on banking sector companies listed on the Indonesia Stock Exchange in 2020 – 2022, obtained from the Company's financial statements, and the Financial Services Authority (OJK) website. Based on the results of the study, it is known that the Impairment Loss Reserve and Loan to Deposit Ratio have a positive and significant effect on banking profitability. Meanwhile, Non-Performing Loans have a negative and significant effect on the Company's profitability.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KUALITAS AUDIT, AUDIT TENUR TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI) Sososutiksno, Christina; Latuamury, Jabida; Risakotta, Kathleen Asyera; Sapulette, Shella Gilby; Radjawane, Erik P
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15492

Abstract

This study aims to examine the influence of profitabilty, company size, audit quality, and audit tenure on audit delay ini state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period. Audit delay is critical concern as it affects the credibility and public trust in financial statements. Using a quantitative approach with multiple linear regression analysis, this research analyzes secondary data from 52 purposiively selected observations. The results show that company size has a significant negative effect on audit delay, while profitability, audit quality, and audit tenure do not have a significant effect. These finding provide valuable insight for BUMN companies, auditors, and regulators in understanding the factors that influence audit duration.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BLUD RSUD DR.M.HAULUSSY) Gasperz, Jefry; Sososutiksno, Christina; Tibalia, Marsya Ester Dominique
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16207

Abstract

Penelitian ini bertujuan untuk mengetahui partisipasi anggaran berpengaruh terhadap kinerja manajerial, komitmen organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial pada BLUD RSUD Dr M Haulussy, dan untuk menguji secara empiris pengaruh partisipasi anggaran berpengaruh terhadap kinerja manajerial dan Untuk menguji secara empiris pengaruh komitmen organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial pada BLUD RSUD Dr M Haulussy. Metode yang digunakan adalah metode deskriptif kuantitatif, dengan menggunakan SmartPLS sebagai alat untuk pengujian.Hasil yang diperoleh dari Partisipasi Anggaran memiliki nilai Tstatistik lebih besar dari 1,96 yaitu sebesar 2,936 dan nilai signifikansi sebesar 0,000 0,05 dengan pengaruh 0,242 yang berarti bahwa Partisipasi Anggaran berpengaruh positif terhadap Kinerja Manajerial, efek moderasi antara Komitmen organisasi dengan Partisipasi angaran terhadap kinerja manajerial memiliki nilai Tstatistik lebih besar dari 1,96 yaitu sebesar 2,333 dan nilai signifikansi sebesar 0,023 0,05 dengan pengaruh 0,156 yang berarti bahwa komitmen organisasi mampu Memoderasi Partisipasi angaran terhadap kinerja manajerial.Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja manajerial dengan komitmen organisasi sebagai variable moderasi. Penelitian ini menggunakan responden sebanyak 80 responden yang merupakan pegawai BLUD RSUD Dr M. Haulussy
Pengaruh Akuntansi Pertanggungjawaban, Partisipasi Anggaran Dan Strategi Bisnis Terhadap Kinerja Manajerial (Studi Empiris Pada Perbankan Di Kota Ambon) Retanubun, Andre Pratama; Gasperz, Jefry; Basuki, Ferry H.; Sososutiksno, Christina; Tupamahu, Kevin Hermanto
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5840

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi pertanggungjawaban, partisipasi anggaran dan strategi bisnis terhadap kinerja manajerial pada perbankan di Kota Ambon. Jenis Penelitian yang digunakan peneliti dalam skripsi ini menggunakan penelitian asosiatif kuantitatif. populasi pada penelitian yakni 95 (sembilan puluh lima) orang dari masing-masing level manajer perbankan di Kota Ambon, diantaranya yaitu BANK BCA, BANK MANDIRI, BANKD BNI, dan BANK BRI. Teknik pengumpulan data menggunakan kuesioner. Dengan menggunakan metode Non-Probability Sampling yaitu dengan cara Proposive Sampling. Analisis data menggunakan Regresi Berganda Linier. Hasil penelitian menunjukan bahwa, Akuntansi Pertanggungjawaban berpengaruh secara signifikan terhadap Kinerja Manajerial. partisipasi anggaran mempunyai pengaruh yang signifikan terhadap kinerja manajerial. Kemudian Strategi Bisnis mempunyai pengaruh yang signifikan terhadap kinerja manajerial. Kata Kunci: Akuntansi Pertanggungjawaban, Partisipasi Anggaran, Strategi Bisnis, Kinerja Manajerial.
Pengaruh Integritas Mahasiswa Dan Kepercayaan Diri Terhadap Perilaku Kecurangan Akademik Dimasa Pandemi Covid-19 Dengan Motivasi Belajar Sebagai Variabel Intervening Gaspersz, Jefry; Sososutiksno, Christina
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4201

Abstract

Abstract This study aims to empirically examine the effect of student integrity and self-confidence on academic fraud behavior during the covid-19 pandemic with learning motivation as an intervention variable. This research is a quantitative research using primary data, this data was obtained from respondents through a questionnaire which was distributed to 89 student majoring in accounting. The population in this study were accounting students from the 2018-2019 class. Data analysis used SPSS 24 for windows. The results of the study show that student integrity and self-confidance affects academic fraud behavior during the covid-19 pandemic, learning motivation was unable to mediate the relationshop between student integrity and self-confidence on academic fraud behavior. Keywords: Student Integrity, Self Confidance, academic fraud behavior, learning motivation..
Analisis Akuntabilitas Pelaporan Belanja Hibah Di Kabupaten Buru Selatan Tualeka, Bijiroho; Tuasikal, Askam; Sososutiksno, Christina; Hariyanti, Dwi; Basuki, Ferry. H.
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5070

Abstract

Penelitian ini bertujuan untuk menganalisis keterlambatan akuntabilitas pelaporan belanja hibah pada pemerintah Kabupaten Buru Selatan yaitu Dinas Pemuda dan Olahraga dan Bagian Kesejahteraan Rakyat Sekretariat Daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus eksploratori. informan dalam penelitian ini adalah pejabat dan staf pada Dinas Pemuda dan Olahraga dan Bagian Kesejahteraan Rakyat Sekretariat Daerah serta organisasi penerima hibah. Teknik pengumpulan data yang dilakukan dalam penelitian ini adalah data diperoleh melalui wawancara mendalam dari studi literatur. Hasil yang disimpulkan bahwa terdapat temuan pada proses pertanggungjawaban dan pelaporan. Permasalahan tersebut disebabkan, karena 1) kendala berupa kurangnya kompetensi sumberdaya manusia dari penerima hibah terkait pembuatan pertanggungjawaban dan pelaporan 2) kendala terbatasnya sumber daya dan kurangnya kerjasama serta komunikasi 3) tidak adanya kepatuhan pada penerima hibah 4) kendala lemahnya ketetapan sanksi 5) kurangnya koordinasi 6) kurang monitoring 7) kendala regulasi. Manfaat dari Studi ini dapat mengungkap pengelola hibah dan penerima hibah dapat berkoordinasi, berkomunikasi dan dapat memberikan informasi yang sangat penting untuk mencapai akuntabilitas pelaporan hibah. Upaya- upaya yang dilakukan untuk meminimalisir keterlambatan akuntabilitas belanja hibah yaitu dilaksanakan sosialisasi perarturan hibah dan bimtek dalam penyusunan pertanggungjawaban dan laporan hibah,turun secara langsung ke sekretariat penerima hibah untuk melakukan permintaan pertanggungjawan dan pelaporan, penegasan sanksi yang tegas untuk tunduk pada hukum yang berlaku, penyampaian format pertanggungjawaban laporan yang baku. Kata kunci: akuntabilitas belanja hibah, pemerintah kabupaten Buru Selatan, organisasi penerima hibah
Co-Authors Alfrin Ernest M. Usmany Alfrin Ernest M. Usmany Altje Delaya Tamole Askam Tuasikal Atarwaman, Rita J.D. Basuki, Ferry H. Basuki, Ferry. H. Batkunde, Adonia Anita Dwi Hariyanti Engko, Cecilia Ferry H. Basuki Ferry H. Basuki Ferry Hendro Basuki Firloy, Rani Fitria Fitria Franco B. Limba Franco B. Limba Franco Benony Limba Franco Benony Limba Gaspersz , Alexander Rivan Gaspersz, Jefry Irene Intan Risakotta Jabida Latuamury Jabida Latuamury Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Jefry Gasperz Kathleen Asyera Risakotta Kathleen Asyera Risakotta Kevin Hermanto Tupamahu Laitupa, Muhammad Fadillah Latif, Rahmawati Latuamury, Jabida Limba, Franco Limba, Franco Benony Lona, Benedicta Leonie Chintia Btari M. Rifkhi Fauzan S Muhammad Atarafly Simasima Sohilauw Paskanova Ch. Gainau Putri Sucita Deeng Radjawane, Erik P Retanubun, Andre Pratama Revi W Silooy Revy W. Silooy Revy Wilhelmina Silooy Risakotta, Kathleen Asyera Rita JD Atarwaman Salomi Jacomina Hehanusa Sapulette, Shella Gilby Shella Gilby Sapulette Shella Gilby Sapulette Shella Gilby Sapulette Siompo, Fitriyani Suat, Siti Jumiati Talabessy, Loudrik Theophilia Fina F L eiwakabessy Theresia F. Sitanala Tibalia, Marsya Ester Dominique Trisye M. Kilay Tualeka, Bijiroho Tutuarima, Yonry Gerald Usmany, Paul Valentina Latumahina Wael, Achmad Ramly Yuyun Y. Layn Yuyun Yuniarti Layn Zalni