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All Journal Jurnal Penelitian Ekonomi dan Bisnis KEUNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Humanities and Social Studies EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi Kesatuan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dynamic Management Journal Journal of Law, Administration, and Social Science Jurnal Progress Administrasi Publik (JPAP) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis QISTINA: Jurnal Multidisiplin Indonesia VISA: Journal of Vision and Ideas Jurnal Social Society Journal of Economics, Bussiness and Management Issues ABDIMAS Iqtishadia
Annisa, Dea
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Financial Distress, Auditor Switching, dan Audit Report Lag terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan yang Tergabung dalam Jakarta Islamic Index 70 Periode 2018-2022) Putra, Randika; Annisa, Dea
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i1.696

Abstract

This research aims to examine Financial Distress, Auditor Switching, and Audit Report Lag on Going Concern Audit Opinions in Companies that are Members of the Jakarta Islamic Index 70 for the 2018-2022 Period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Logistic Regression Analysis using the Eviews version 10 application and Microsoft Excel. The population used in this research is companies that are members of the Jakarta Islamic Index 70 for the 2018-2022 period. The data collection technique in this research is a purposive sampling technique with the results of 70 research populations becoming 37 research samples processed in this research. The research results show that simultaneously financial distress, auditor switching, and audit report lag influence going concern audit opinion. Partially, financial distress has an effect on going concern audit opinion, while auditor switching and audit report lag have no effect on going concern audit opinion.
Dampak Investment Opportunity Set, Komite Audit, dan Audit Tenure terhadap Audit Report Lag: Sebuah Analisis Empiris Rohim, Abi; Annisa, Dea
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.864

Abstract

This research aims to examine the influence of investment opportunity set, audit committee and audit tenure on audit report lag in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020 – 2022 period. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The panel data regression method was used as the research methodology in this study. Analysis of research results using E-Views 12 and Microsoft Excel software. The population used in this research is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020 – 2022 period. The sample used in this research was 60 companies in the basic materials sector during the 2020 – 2022 period. The research results show that simultaneously investment opportunity set, audit committee and audit tenure influence audit report lag. Partially, the investment opportunity set variable has an effect on audit report lag, while the audit committee and audit tenure variables have no effect on audit report lag.
Operationalization of the E-PAK LADI Kiosk for Direct Electronic Population Services in Kejapanan Village, Pasuruan Regency Annisa, Dea; Priambodo, Bayu
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12006

Abstract

Kios E-Pak Ladi (Pelayanan Administrasi Kependudukan Langsung Secara Elektronik) di Desa Kejapanan Kabupaten Pasuruan dalam pelaksanaanya memiliki berbagai permasalahan yaitu belum sesuai dengan SOP yang telah ditetapkan, kurangnya peran serta masyarakat serta kurangnya koordinasi antara balai desa Kejapanan dengan Dispendukcapil Kabupaten Pasuruan. Tujuan penelitian ini adalah untuk mendeskripsikan pelaksanaan Kios (E-Pak Ladi) di Desa Kejapanan Kabupaten Pasuruan. Metode penelitian menggunakan studi kasus kualitatif. Teknik analisis data menggunakan pengumpulan data (wawancara, observasi, dan dokumentasi), kondensasi data, penyajian data, dan penarikan kesimpulan. Berfokus pada faktor-faktor keberhasilan implementasi kebijakan menurut Warwick 1979 yang meliputi kemampuan organisasi, informasi, dukungan dan potensi berbagi. Hasil penelitian menunjukkan bahwa Kios E-Pak Ladi di Desa Kejapanan Kabupaten Pasuruan berhasil dalam pelaksanaannya. Namun demikian, kapasitas organisasi dalam menjalankan SOP masih belum optimal, informasi yang diberikan memudahkan masyarakat dalam mengajukan permohonan, dukungan yang diberikan kepada sarana belum memadai namun apabila terdapat kendala perawatan akan segera diperbaiki, pembagian potensi antara operator dan verifier sudah jelas dan terstruktur. 
PENGARUH ESG DISCLOSURE, GREEN ACCOUNTING DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE : THE EFFECT OF ESG DISCLOSURE, GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE Prasetiyo, Rendy; Annisa, Dea
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.526-537

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) Disclosure, Green Accounting, and Intellectual Capital on Firm Value among Indonesian listed companies. Using a quantitative associative approach, this study employs panel data regression on a purposively selected sample of 17 companies listed in the Indonesia Stock Exchange ESG assessment during             2021–2023. Secondary data were analyzed using EViews 13. The empirical results indicate that ESG Disclosure and Intellectual Capital have no significant effect on Firm Value, whereas Green Accounting has a negative and significant influence. These findings suggest that investors value firms’ environmental performance more than social, governance, or intellectual factors. Strengthening green accounting implementation can enhance firm reputation, sustainability, and market value.
The Role of Media Exposure in Moderating the Effect of Green Investment, Environmental Performance, and Financial Slack on Carbon Emission Disclosure Utami, Tri; Angraini, Dila; Annisa, Dea
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6676

Abstract

Purpose: The purpose of this study is to investigate and gather empirical data about how media exposure influences the disclosure of carbon emissions in relation to green investment, environmental performance, and financial slack. Companies in the energy and basic minerals sectors that are listed on the Indonesia Stock Exchange were the subject of this study. This study utilized purposive sampling, and there were a total of 17 companies included in the sample. Methodology: Multiple linear regression and moderated regression analyses were employed in this study, while Eviews version 12 was utilized for data processing. Results: According to this study, environmental performance and financial slack have a favorable impact on carbon emission disclosure, whereas green investment shows a marginal effect. Besides, the impact of financial slack, environmental performance, and green investment on carbon emission disclosure was not mitigated by media exposure. Novelty: The moderating variable for carbon emission disclosure in this study was media exposure. Since the media has a significant influence on public perception and legitimacy demands on businesses, media exposure was selected as a moderating variable. The association between internal corporate parameters and carbon emissions is strengthened when firms with strong environmental performance, green investment, and financial capability are encouraged by high media exposure to disclose carbon emissions more transparently.
Pengaruh Sales Growth, Operating Cash Flow dan Managerial Ownership terhadap Finansial Distress Dani, Dani; Annisa, Dea
Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.1.2026.936

Abstract

Urgensi penelitian ini untuk membantu mengidentifikasi faktor-faktor keuangan dan kepemilikan yang mempengaruhi risiko kebangkrutan perusahaan, sehingga dapat memberikan wawasan bagi manajemen dan pemangku kepentingan dalam mengambil keputusan strategis guna mencegah terjadinya financial distress dan memastikan kelangsungan hidup perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Sales Growth, Operating Cash Flow, dan Managerial Ownership terhadap Financial Distress pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Populasi penelitian meliputi seluruh perusahaan dalam sektor tersebut, dengan penentuan sampel menggunakan metode purposive sampling. Berdasarkan kriteria yang ditetapkan, diperoleh 48 perusahaan sebagai sampel dengan total 144 data observasi. Data yang digunakan merupakan data sekunder yang diperoleh melalui metode dokumentasi dari laporan keuangan dan sumber resmi terkait. Pendekatan penelitian yang digunakan adalah kuantitatif asosiatif, sedangkan teknik analisis yang diterapkan adalah regresi logistik dengan bantuan perangkat lunak Eviews 13. Hasil analisis menunjukkan bahwa Operating Cash Flow dan Managerial Ownership memiliki pengaruh signifikan terhadap kondisi Financial Distress perusahaan. Hal ini mengindikasikan bahwa arus kas operasi yang kuat serta proporsi kepemilikan manajerial yang memadai dapat mengurangi kemungkinan terjadinya kesulitan keuangan. Sebaliknya, Sales Growth tidak ditemukan memiliki pengaruh signifikan terhadap Financial Distress, yang mengisyaratkan bahwa pertumbuhan penjualan semata tidak cukup menjadi indikator penentu keberlanjutan kondisi keuangan perusahaan di sektor ini. Temuan ini memberikan implikasi bagi manajemen perusahaan dan investor untuk lebih memperhatikan faktor arus kas operasi dan kepemilikan manajerial dalam upaya memitigasi risiko kesulitan keuangan, dibandingkan hanya berfokus pada peningkatan penjualan.
Co-Authors Aini, Rahmi Muji Akhsani, Novi Anggraini, Dila Angraini, Dila Ardiningrum, Sekar Damayanti Azis, Fahmi Dani Dani Fadel Muhammad, Fadel Fyiandasari, Sarah Halim, Nanda Handayani, Firli Dwi Hidayat, Endik Irawati, Wiwit Khoirril, Oktavia Putri Komala, Siti Fitria Komalasari, Tika Nurmala, Putri Nurmaulidya, Salsabila Pambudi, Januar Eky Prasetiyo, Rendy Priambodo, Bayu Putra, Randika Ramadhini, Syafira Suci Reviandani, Oktarizka Rohim, Abi Rosharlianti, Zulfa Salsabila, Azzahra Sigit, Akhmad Siregar, Indra Gunawan Siti Nur Fatimah Tri Utami