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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Keuangan TSARWATICA (Islamic Economic, Accounting, and Management Journal)
Icih, Icih
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Independensi, Pengetahuan Keuangan, dan Gender Komite Audit Terhadap Ketidakpatuhan Pengungkapan Keuangan (Studi Kasus Pada Perusahaan Publik yang Mendapat Teguran Publik Oleh Bursa Malaysia Tahun 2014-2020) Nurliani, Dinda; Icih, Icih
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6477

Abstract

This research aims to determine the influence of independence, financial knowledge, and gender audit committees on non-compliance with financial disclosure. The independent variables in the study were the independence, financial knowledge, and gender of the audit committee. The study sample represents 19 companies that were publicly reprimanded by Bursa Malaysia in the period 2014-2020. Sampling method using purposive sampling method. Data analysis methods use logistic regression methods. The results of this study showed that the independence, financial knowledge, and gender of the audit committee had no effect on the non-compliance of financial disclosures. However, if assessed simultaneously the variables of independence, financial knowledge, and gender of the audit committee affect the non-compliance of financial disclosure.
THE INFLUENCE OF THE PROPORTION OF CAPITAL EXPENDITURES, TOTAL BUMD, INTERGOVERNMENTAL REVENUE AND LOCAL TAXES ON LOCAL GOVERNMENT FINANCIAL INDEPENDENCE AS STRENGTHENING FISCAL DECENTRALIZATION Icih, Icih; Agustin, Putri Leonita; Kurniawan, Asep
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1170

Abstract

This study aims to determine whether the proportion of capital expenditure, the number of BUMD, intergovernmental revenue and local taxes affect the financial independence of local governments as a strengthening of fiscal decentralization. In this study, the number of research samples was 33 provinces. The independen variables are the proportion of capital expenditure, the total of BUMD, intergovernmental revenue and local taxes. Regional financial independence as the dependent variable. This type of research uses quantitative methods using secondary data obtained from DJPK. Methods of data analysis in research using descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing with SPSS. The results showed that partially the variable proportion of capital expenditure and intergovernmental revenue had a negatif effect on regional financial independence, the total of BUMD had no effect on regional financial independence, and regional taxes had a positive effect on regional financial independence. As for simultaneously the results of the study indicate that simultaneously the variable proportion of capital expenditure, the number of BUMD, intergovernmental revenue and regional taxes affect regional financial independence.
International Public Sector Accounting Standards (IPSAS) and , Good Government Governance in Indonesia and Malaysia Icih, Icih; Agustin, Putri Leonita; Kurniawan, Asep; Holle, Mohammad H.; Zumaroh, Zumaroh
JASS (Journal of Accounting for Sustainable Society) Vol 6 No 1 (2024): JASS Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i1.1283

Abstract

Application of government accounting standards is one part of good government governance. Most countries in the world have realized the importance of applying international standards for accounting (IFRS) and auditing (ISA). This is done to show the country's role in the international community. Developments in the application of international standards in the private sector have not kept pace with developments in the public sector (IPSAS), including ASEAN countries. Human resources and supporting infrastructure is one of the problems faced by ASEAN countries in implementing IPSAS. Based on this, the purpose of this study is to determine the level of IPSAS disclosure in ASEAN government financial reports for the year ending 2019-2020.The exploratory quantitative method is the method used in this study with data analysis using descriptive statistics. Indonesia and Malaysia were selected as samples. Implementation of IPSAS disclosures in the 2019 by Indonesia State is 34% and Malaysia State is 29%. In 2020 IPSAS disclosure by the Indonesian State is 45% and Malaysia State is 30%. The results of the study show that although the application of IPSAS in Indonesia is greater than in Malaysia, in general IPSAS disclosure in these two countries still needs to be improved
PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY : Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Subang Meiyanti, Fajar; Icih, Icih; Eka Putri, Trisandi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1140.151 KB) | DOI: 10.32670/fairvalue.v1i2.8

Abstract

The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5 persen error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.
THE EFFECT OF ISLAMIC FINANCIAL LITERACY, RELIGIOSITY, SERVICE QUALITY AND PROMOTION TO INTEREST OF SAVING CUSTOMERS IN ISLAMIC BANKS Sugiharto, Bambang; Icih, Icih; Rizal, Asep
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 1 (2022)
Publisher : STIESA Press

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

Abstract

This study aims to determine the effect of Islamic financial literacy, religiosity, service quality, and promotion on customer interest in saving at Islamic banks. The subjects in this study were customers of Bank Syariah Indonesia (BSI) KCP Subang. The sample used in this study was 115 respondents. The sampling technique is done by probability sampling. Data collection techniques in the form of questionnaires and documentation. The method used is quantitative. The data analysis technique used in this research is logistic regression. The results of this study indicate that the Islamic financial literacy variable has a positive and significant effect on customers' saving interest, religiosity has a positive and significant effect on customers' saving interest, service quality has a negative and significant effect on customers' saving interest, while promotion has no significant effect on customers' saving interest
The Influence of Key Audit Matters, Audit Fees, and Company Size on Audit Quality Icih, Icih; Putri, Trisandi Eka; Mat Arof, Nur Adlin Farhanah binti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1402

Abstract

This research aims to determine the influence of key audit matters, audit fees, and company size on audit quality. The method used in this research is quantitative using multiple linear regression and SPSS version 25. The population used in this research is property companies listed on the Malaysian Stock Exchange in 2021-2023. The sample in this research was sought using a purposive sampling method consisting of 45 companies. The data used is secondary data from property financial reports listed on the Malaysian Stock Exchange for the 2021-2023 period. The research results show that the key audit matters variable does not have a positive and significant effect on audit quality with a significance value of 0.945. Audit fees partially have a positive and significant effect on audit quality with a significance value of 0.004 and company size partially has a positive and significant effect on audit quality with a significance value of 0.000. Based on the analyzes it can be partially concluded: 1) the key audit matters variable does not have a positive and significant effect on audit quality. 2) audit fees partially have a positive and significant effect on audit quality. 3) Company size partially has a positive and significant effect on audit quality.
AUDIT OPINION, FINANCIAL TURBULENCE, AND POLITICAL POWER : WHAT DRIVES AUDITOR SWITCHING? Icih, Icih; Insani, Vivian Nurul; Sugiharto, Bambang; Mohd Radzi, Fathin Nuril A'isha Binti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1547

Abstract

This study aims to examine the effect of audit opinion, audit delay, financial distress, tax aggressiveness, and political connections on auditor switching. The data source used is the annual report of property and real estate companies that have been audited in 2020-2023. This study is a quantitative study with a sampling technique used is purposive sampling with a total sample of 256 data. Data processing uses Microsoft Excel and SPSS version 25. Based on the results of the study using logistic regression, the results of the study show that audit opinion has no effect on auditor switching, audit delay has a positive effect on auditor switching, financial distress has a negative effect on auditor switching, tax aggressiveness has no effect on auditor switching, political connections have a negative effect on auditor switching. Meanwhile, the results of simultaneous testing show that audit opinion, audit delay, financial distress, tax aggressiveness, and political connections simultaneously affect auditor switching. The company size variable acts as a control variable on the effect of audit opinion, audit delay, financial distress, tax aggressiveness, and political connections on auditor switching.
THE EFFECT OF ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), LIQUIDITY, AND LEVERAGE ON STOCK PRICES Putri, Trisandi Eka; Icih, Icih; Indriyani, Nolis Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

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

Abstract

Stock prices are prices that occur on the exchange at a certain time. Stock prices can change up or down in a matter of time so quickly. This is possible because it depends on demand and supply between stock buyers and stock sellers The purpose of this study is to determine the effect of Economic Value Added (EVA), Market Value Added (MVA), Liquidity, and Leverage on Stock Price. The population in this study is, Companies in the sub-sector of the material, component and equipment industry listed on Bursa Malaysia and Indonesia Stock Exchange for the period 2019 – 2022. This type of research is quantitative research. With purposive sampling method. Data analysis techniques in this study use descriptive analysis, classical assumption tests, multiple regression analysis, and hypothesis tests. The results of this study show that Economic Value Added (EVA), liquidity, and leverage has a significant positive effect on stock prices, while Market Value Added (MVA) do not affect stock prices.
Co-Authors Agustin, Putri Leonita Asep Kurniawan Bambang Sugiharto Holle, Mohammad H. Indriyani, Nolis Putri Insani, Vivian Nurul Mat Arof, Nur Adlin Farhanah binti Meiyanti, Fajar Mohd Radzi, Fathin Nuril A'isha Binti Nurliani, Dinda Putri, Trisandi Eka Rizal, Asep Zumaroh Zumaroh, Zumaroh