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Challen, Auliffi Ermian
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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH Challen, Auliffi Ermian; Aryani, Amelia Dwi
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 2 (2021): JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i2.518

Abstract

Many problems in managing state finances necessitate quality audited financial statements. Quality audits must also be carried out to maintain public trust in The Audit Board for its roles in conducting the audits of the management and responsibility of state finances. This study examines the factors that influence the audit quality of the government’s financial statements, namely independence, competence, integrity, auditor ethics, objectivity, and motivation. The population in this study were auditors of The Audit Board of the Republic of Indonesia (BPK RI) Head Office. The number of samples in this study reached 70 respondents. The research method used is quantitative, with primary data analyzed using multiple regression. The study results showed that independence, competence, integrity, auditor ethics, objectivity, and motivation positively affect the audit quality of the government’s financial statements.
FAKTOR PENENTU MINAT MAHASISWA AKUNTANSI BERKARIR DI LEMBAGA KEUANGAN SYARIAH Challen, Auliffi Ermian; Vidaryanti, Retno; Karimulloh, Karimulloh; Simon, Zainal Zawir
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1276

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan akuntansi syariah, lingkungan kerja, dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi karir di lembaga keuangan syariah. Sampel penelitian adalah mahasiswa program studi akuntansi Universitas Yarsi. Teknik pengambilan sampel dalam penelitian ini adalah convenience sampling. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi syariah dan pertimbangan pasar tenaga kerja berpengaruh positif terhadap minat mahasiswa akuntansi untuk berkarir di lembaga keuangan syariah. Sedangkan lingkungan kerja tidak mempengaruhi minat mahasiswa akuntansi untuk berkarir di lembaga keuangan syariah.
PENINGKATAN SKILL PENYUSUNAN LAPORAN ARUS KAS BAGI SISWA SEKOLAH MENENGAH KEJURUAN Challen, Auliffi Ermian; Fitri, Hadiati; Hasan, Nida Nadya
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 6 No. 2 (2022): Kolaborasi Pendidikan, Pelatihan, dan Pemberdayaan untuk Penguatan Kapasitas Ma
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i2.1111

Abstract

The purpose of preparing a cash flow statement is to determine the realization of the company's cash receipts and disbursements so that the potential for cash realization in the future can be known. There are two methods of preparing cash flow statements: direct and indirect. However, due to a lack of understanding of the stages of preparing cash flow reports, there are still SMK students who have not been able to make cash flow reports. The purpose of this training is to increase students' competence in preparing cash flow reports using the direct and indirect methods using Microsoft Excel. The target of this training is students at SMK Negeri 14 Jakarta. Activities are carried out through lectures, discussions, practices, and mentoring. The result is that 70% of participants have been able to compile direct and indirect cash flow reports using the Microsoft Excel application.
Optimalisasi Kompetensi Perpajakan Guru-Guru SMK Melalui Pelatihan Pajak Penghasilan Pasal 21 Tarif Efektif Rata-Rata Dan Simulasi Coretax Challen, Auliffi Ermian; Madjid, Suhirman; Asaari, Masagus; Elmanizar, Elmanizar; Jalilah, Muayyanah; Shefira, Shefira
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2706

Abstract

The Average Effective Rate is a new method for calculating Income Tax article 21, which will be implemented by the Indonesian government starting January 1, 2024. TER aims to simplify the process of calculating Income Tax Article 21 and make the taxation system more equitable. Additionally, at the beginning of 2025, the Directorate General of Taxes will implement an administrative service system called Coretax for all tax reporting purposes. The Directorate General of Taxes has conducted extensive outreach; however, it appears that many vocational school accounting teachers are unaware of the changes to Income Tax Article 21 regulations, the method for calculating Income Tax Article 21 using the Average Effective Rate method, and the process for reporting using Coretax. This community service program aims to provide new knowledge about Income Tax Article 21 using the Average Effective Rate method, to improve skills in calculating Income Tax Article 21 using the Average Effective Rate, and to acquire the skills to apply Coretax to create Income Tax Article 21 withholding slips and Income Tax Article 21 periodic tax return reports. This training activity was held at Yarsi University, serving as a concrete example of higher education institutions' contribution to improving the quality of teachers in the field of taxation. The tax training was attended by 36 teachers from various vocational schools in the Central Jakarta area. This community service activity ran smoothly and achieved its objectives. This is demonstrated by the results, which show that MGMP teachers have gained an increase in competence, specifically being able to calculate PPh 21 using the Average Effective Rate method and creating Income Tax Article 21 withholding slips and Income Tax Article 21 Periodic Tax Returns.
DETERMINASI KUALITAS AUDIT: PERAN KOMITE AUDIT SEBAGAI MODERASI Budiantoro, Harry; Santosa, Perdana Wahyu; Challen, Auliffi Ermian; Primadini, Adinda; Tantri Ningsih, Hestin Agus
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.927

Abstract

This study aims to examine the effect of audit tenure, audit rotation, Public Accounting Firm (KAP) size, and audit fees on audit quality, with the audit committee as a moderating variable in companies included in the SRI-KEHATI index for the 2019–2023 period. The phenomenon of differences in previous research results regarding the effectiveness of auditor rotation and the role of corporate governance forms the basis of this study. The data used is secondary data from the annual reports and financial statements of companies included in the SRI-KEHATI index. The analysis was conducted using SPSS version 31 software using logistic regression. The results show that KAP size and audit fees have a significant effect on audit quality, while audit rotation has no significant effect, and audit tenure shows a varying effect. In addition, the audit committee is unable to moderate the relationship between audit tenure and KAP size with audit quality. These findings confirm that audit quality is more influenced by KAP reputation and audit fees than simply auditor turnover. This study concludes that companies need to be more selective in choosing KAPs and strengthen the role of audit committees. Managerial implications: The results of this study can be used as strategic considerations by management, regulators, and investors in improving governance and maintaining sustainable company audit quality
Hubungan Kualitas Audit dengan Harga Saham Perusahaan Perbankan di Indonesia Challen, Auliffi Ermian; Fitri, Hadiati; Juniarti, Adinda Risma
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19083

Abstract

Latar Belakang: Harga saham mencerminkan penilaian pasar atas kinerja perusahaan pada saat publikasi laporan keuangannya. Laporan keuangan harus dilakukan proses audit oleh auditor independen agar dapat dipercaya oleh penggunanya. Oleh karena itu kualitas audit menjadi hal penting yang dapat mempengaruhi perubahan harga saham. Tujuan: Penelitian ini bertujuan untuk membuktikan secara empiris proksi dari kualitas audit yakni ukuran KAP, spesialisasi auditor, opini audit, dan audit tenure yang berpengaruh terhadap harga saham.Metode Penelitian: Jenis penelitian ini adalah penelitian kuantitatif korelasional. Populasi yang dipilih adalah perusahaan perbankan yang listing di BEI dari tahun 2016-2021. Pemilihan sampel menggunakan purposive sampling. Analisis data menggunakan regresi logistik dengan bantuan SPSS.Hasil Penelitian: Kualitas audit dengan proksi spesialisasi auditor dan opini audit berpengaruh positif terhadap harga saham. Sedangkan, kualitas audit dengan proksi audit tenure berpengaruh negatif terhadap harga saham serta ukuran KAP tidak berpengaruh terhadap harga saham.Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan proksi spesialisasi audit. Karena perusahaan perbankan mempunyai regulasi yang ketat sehingga auditor yang melakukan audit diperlukan yang spesialis.
Co-Authors Adriansyah, Mohamad Vikri Arfan Ikhsan, Arfan Aryani, Amelia Dwi Asaari, Masagus Bahdi, Sabila Amalia Budiantoro, Harry Dewi Sri Susanti Elmanizar, Elmanizar Ely Nurhayati Fabian, Reynara Rizky Fitriani, Heppy Gunawan, Andri Gusman, Regita Virgiana Hadiati Fitri Hasan, Nida Nadya Hesty Juni Tambuati Subing Imelda Sari Ismail, Verni Yuliati Jalilah, Muayyanah Juniarti, Adinda Risma Karan, Ayu Agni Hastun Karimulloh, Karimulloh Khalita, Roselina Muhammad Akhyar Adnan Muhammad Faisal Oktavia, Dzuhrini Oktaviani oktaviani Perdana Wahyu Santosa Primadini, Adinda Purnawati, Purnawati Rohmah, Fajriyani Nur Shefira, Shefira Suhirman Madjid Tantri Ningsih, Hestin Agus Utie, Maulida Salmi Vidaryanti, Retno Zainal Zawir Simon Zaki, Amry