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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) PROGRESIF Jurnal Ilmiah Akuntansi Pancasila (JIAP) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Murni, Yetty
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Pancasila (JIAP)

 1 
Faktor - Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Dalam Pengauditan Laporan Keuangan cahyati, dinda; Murni, Yetty; Nelyumna, Nelyumna; Azizah, Widyaningsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8433

Abstract

The study aims to test and analyze the influence of auditor profesionalisme, auditor experience, auditor competence, the ethics of the auditor profession, audit risk, and auditor independence on the level of materiality in financial statements at the public accounting office in Jakarta Selatan. The population used in this study an auditor-auditor who works in the public accounting office in the Jakarta Selatan region. The sample in this study was determined using purposive sampling, and based on the method obtained 14 public accounting office in Jakarta Selatan. This research uses primary data obtained through a questionnaire. The analysis method used in this study SPSS Version 30. The result of this study indicate that professionalism greatly influences the consideration of materiality levels in financial statements audits.
Pengaruh Green Accounting, Total Asset Turnover, Debt Equity Ratio, dan Kepemilikan Institusional Terhadap Profitabilitas Perusahaan Thoriq, Iqbal Ghifary; Murni, Yetty; Munira, Mira
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6196

Abstract

The purpose of this research is to determine the effect of Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership on the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership as the variables. The data used is secondary data published. The sampling technique used is purposive sampling where based on predetermined criteria, a sample of 10 companies is obtained from a total population of 77 companies. The data analysis method used is panel data regression with the help of the Eviews 9 program. The results show that, Green Accounting and Institutional Ownership have no effect on Profitability. Total Asset Turnover has a positive effect on profitability. Debt Equity Ratio has a negative effect on profitability. Taken together, Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership affect the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR INDUSTRI PERIODE 2019-2022 Murni, Yetty; Sudarmaji, Eka; MARSELA ANGGI YANI
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i2.6438

Abstract

The aim of this research is to examine the impact of profitability, capital structure and corporate social responsibility on company value, with company size as a moderating variable in the industrial sector listed on the Indonesia Stock Exchange. The research was conducted for four years, starting from 2019 to 2022. A total of 17 companies were selected as research samples that met the criteria using a purposive sampling method. The hypothesis was tested using multiple linear regression analysis using Eviews 12 software. The research results show that profitability, capital structure and company size have a significant impact on company value. Company size is able to moderate the influence of capital structure and corporate social responsibility on company value. However, corporate social responsibility does not have a significant influence on company value, and company size does not moderate the effect of profitability on company value.
DETERMINAN YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PUBLIK DI INDONESIA wibowo, Devina Kesya; Murni, Yetty; Damayanti, Ameilia
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i2.7401

Abstract

The purpose of this research is to determine the effect of green accounting, total asset turnover and corporate social responsibility on company profitability. This research uses secondary data seen through financial reports based on the Indonesia Stock Exchange website. The population used is coal subsector mining companies for the 2019-2023 period, where there are 18 companies that meet the standard criteria for conducting research. The testing in this research uses multiple linear regression method and uses SPSS version 26. The results of this research show that green accounting has no effect on profitability, total asset turnover has an effect on profitability, and corporate social responsibility has an effect on profitability.
Faktor - Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Dalam Pengauditan Laporan Keuangan cahyati, dinda; Murni, Yetty; Nelyumna, Nelyumna; Azizah, Widyaningsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8433

Abstract

The study aims to test and analyze the influence of auditor profesionalisme, auditor experience, auditor competence, the ethics of the auditor profession, audit risk, and auditor independence on the level of materiality in financial statements at the public accounting office in Jakarta Selatan. The population used in this study an auditor-auditor who works in the public accounting office in the Jakarta Selatan region. The sample in this study was determined using purposive sampling, and based on the method obtained 14 public accounting office in Jakarta Selatan. This research uses primary data obtained through a questionnaire. The analysis method used in this study SPSS Version 30. The result of this study indicate that professionalism greatly influences the consideration of materiality levels in financial statements audits.
Co-Authors Aurelia, Randi Afifah Azhar, Rifqi Ali Azizah, Widyaningsih cahyati, dinda Damayanti, Ameilia Djaddang, Syahril Dwiputri, Nafisa Azzahra Eka Sudarmaji Freddy, Hotman Fredy, Hotman Fujianti, Lailah Harnovinsah Harnovinsah Indah Masri juliana, Vina Khalida Utami Lailatul Qodriyah, Anninsa MARSELA ANGGI YANI Munira, Mira Musta'ani, Salis Nelyumna, Nelyumna Oktrivina, Amelia Rasyid, Diandra Kamila Rizky Mandagie, Yuana Safitri, Yulia Shinta Budi Astuti Suratno Suratno Tamaulina Br Sembiring Terminanto, Agung Thoriq, Iqbal Ghifary Tobing, Grace Yohana Tri Astuti wibowo, Devina Kesya Yatim, Muhammad Rubiul