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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Journal of Economics, Business, & Accountancy Ventura Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Dinasti International Journal of Digital Business Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Formosa Journal of Science and Technology (FJST) Journal Research of Social Science, Economics, and Management Journal of Social Science Jurnal Penelitian Pendidikan Indonesia
Ratna Mappanyukki
Universitas Mercu Buana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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The Effect of Government Accounting Standards, Utilization of Information Technology, and Accounting Internal Control on the Quality of Financial Reports with Organizational Commitments as Moderating Variables Indriyani, Dewi; Mappanyukki, Ratna
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 2, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.2.180-198

Abstract

Research aims: This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment.Design/Methodology/Approach: The study implemented a quantitative approach with a purposive sampling technique on 100 respondents of the State Civil Apparatus within the Ministry of Religion that comprises 53 central employees and 47 provincial employees. Collecting primary data was conducted by filling out a questionnaire. Hypothesis testing utilized bootstrapping procedure.Research findings: The results showed that the application of government accounting standards is accrual based; Utilization of Information Technology; and Accounting Internal Control have positive and significant influences on the Quality of Financial Reports. Then, organizational commitment does not act as moderation to the influence between the application of government accounting standards and the quality of financial reports. However, organizational commitment can moderate the influence between the use of information technology and the quality of financial reports, internal control and the quality of financial reports significantly
Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment Eny, Nur; Mappanyukki, Ratna
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2326

Abstract

This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.
Does Time Budget Pressure Moderate the Determinant Factor of Audit Quality? Meisyarah, Wijdania; Mappanyukki, Ratna
Formosa Journal of Science and Technology Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i7.10152

Abstract

The objective of this study is to empirically analyze the impact of work-life balance, turnover intention, and workload on audit quality. Additionally, the study aims to examine the moderating effect of time budget pressure on the relationship between work-life balance, turnover intention, workload, and audit quality. The research population comprised 81 active Public Accounting Firms based in South Jakarta. The sample consisted of 159 auditors selected through simple random sampling. Statistical analysis was conducted using Smart PLS version 4.1.0.0. The findings of the study are as follows: (1) Work-life balance positively impacts audit quality. (2) Turnover intention negatively impacts audit quality. (3) Workload positively impacts audit quality. (4) Time budget pressure does not moderate the relationship between work-life balance and audit quality. (5) Time budget pressure does not moderate the relationship between turnover intention and audit quality. (6) Time budget pressure does not moderate the relationship between workload and audit quality. This research suggests that future studies could explore other moderating variables besides time budget pressure. Additionally, auditors and Public Accounting Firms can utilize these findings to implement work-life balance strategies, manage turnover rates, and enhance skills to manage workload effectively.
Determinants of Islamicity Performance Index (IPI) Factors on Islamic Banking Growth with Audit Quality as a Moderation Variable Safitri, Vita Intan; Mappanyukki, Ratna
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1125

Abstract

Islamic banking in Indonesia is expected to make a significant contribution to the national economy. With the majority Muslim population and a proven ability to remain resilient during economic crises, the market share of Islamic banks should ideally grow more rapidly compared to conventional banks. However, as of 2022, the market share of Islamic banking in Indonesia had only reached around 7.09%, far behind Malaysia, which achieved 36.3%. This indicates the presence of structural challenges and persistent public perceptions that hinder growth, making it crucial to analyze the factors influencing the development of Islamic banking, as proxied by market share. This study aims to examine the influence of the Islamicity Performance Index (IPI)—consisting of Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), and Islamic Income vs Non-Islamic Income (II vs NII), on the growth of Islamic banking in Indonesia. In addition, this research investigates the moderating role of audit quality. The data used are secondary data from the annual reports of Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) during the 2018–2022 period, selected through purposive sampling. The analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of EViews software. The findings reveal that most variables of the Islamicity Performance Index (PSR, ZPR, EDR, INII) do not significantly affect the growth of Islamic banking, either directly or through the moderation of audit quality.
The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception Saputro, Kristiyanto Bayu; Mappanyukki, Ratna
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.914

Abstract

This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit quality. The study was conducted through a questionnaire survey to The Audit Board of The Republic of Indonesia (BPK RI) auditors and analyzed using Smart PLS quantitative analysis methods. The results showed that professional skepticism, audit time pressure, and remote audit affected audit quality. Meanwhile, the remote audit does not moderate the relationship between professional skepticism and audit quality, classified as predictor moderation.
Co-Authors Ani Susilowati Dewi Indriyani, Dewi Eny, Nur Fitra Hakiki Kristiyanto Bayu Saputro Lisiani Lisiani Meisyarah, Wijdania Mutia Sari Muti’ah Muti’ah Nur Azizah Nur Eny Safitri, Vita Intan Saputro, Kristiyanto Bayu Sulistyono, Henry