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Apakah Faktor yang Mempengaruhi Kualitas Audit? Ditinjau dari Teori Atribusi fachrunnisa, Zidni Husnia; Ramadhani, Nuzul Destian
UPY Business and Management Journal (UMBJ) Vol. 3 No. 1 (2024): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v3i1.5394

Tujuan: Masih adanya kasus pelanggaran etika oleh akuntan publik dalam menghasilkan laporan audit. Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, dan profesionalisme auditor terhadap kualitas audit. Metodologi: Populasi pada penelitian ini yakni auditor yang bekerja pada 15 Kantor Akuntan Publik (KAP) di Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria jabatan partner, manajer, senior maupun junior auditor. Sampel yang diperoleh pada penelitian ini sebanyak sebanyak 48 auditor. Data penelitian ini diperoleh dari kuesioner yang disebarkan kepada responden dan dianalisis menggunakan analisis regresi linear berganda. Sebelum dilakukan analisis regresi linear berganda, kualitas data pada penelitian ini diuji dengan uji validitas dan realibilitas. Temuan: Menurut temuan penelitian ini, kompetensi dan profesionalisme berpengaruh positif terhadap kualitas audit. Hal ini mengindikasikan semakin tinggi kompetensi dan profesionalisme seorang auditor akan meningkatkan kualitas audit yang dihasilkan. Sedangkan, independensi tidak mempengaruhi kualitas audit, hal ini mengindikasikan bahwa auditor dalam kondisi tertentu tidak menerapkan sikap independen karena perintah dari atasan. Hasil penelitian ini secara parsial sesuai dengan teori atribusi bahwa seorang auditor dalam menghasilkan audit yang berkualitas didukung oleh atribusi internal yakni kompetensi dan profesionalisme yang dimiliki seorang auditor. Implikasi: Kualitas audit dapat meningkat seiring dengan peningkatan kompetensi dan profesionalisme auditor.

Pendampingan Pelatihan Pemasaran dan Pembukuan Produk UMKM Tahu GO Yogyakarta Adhivinna, Vidya Vitta; Diansari, Rani Eka; Fachrunnisa, Zidni Husnia
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.3993

ABSTRACT The service is held at UMKM Tahu Go Yogyakarta which is engaged in the culinary field. Based on the results of business location surveys and interviews, the problems faced by Tahu Go's business partners are decreased income caused by a lack of interest from consumers from consumers during the pandemic and bookkeeping is still done manually. The output that we have produced in this activity is that we help UMKM Tahu Go in promoting products on various social media platforms such as YouTube, WhatsApp, TikTok and MSME Tahu Go have used an online-based accounting application that we recommend, namely Journal ID. Keywords : Marketing, Bookkeeping, Micro Small and Medium Enterprises (MSME) ABSTRAK Pengabdian dilakukan UMKM Tahu Go Yogyakarta yang bergerak dibidang kuliner, Berdasarkan hasil survei lokasi usaha dan wawancara, permasalahan yang dihadapi oleh mitra usaha Tahu Go yaitu penurunan pendapatan yang disebabkan oleh kurangnya minat pembeli dari konsumen dimasa pandemi dan pembukuan yang masih dilakukan secara manual. Luaran yang telah kami hasilkan dalam kegiatan ini adalah kami turut membantu UMKM Tahu Go dalam melakukan promosi produk di berbagai platform media sosial seperti YouTube, Whatsapp, TikTok dan UMKM Tahu Go telah menggunakan aplikasi akuntansi berbasis online yang kami sarankan yaitu Jurnal ID. Kata kunci : Pamasaran, Pembukuan, Usaha Mikro Kecil dan Menengah (UMKM)

Pendampingan Peran Digital Marketing dan Pemasaran dalam Upaya Keberlangsungan Hidup pada UMKM yang tergabung dalam SiBakul Zulia Putri, Anandita; Nusron, Lulu Amalia; Fachrunnisa, Zidni Husnia; Pramudiati, Ningrum; Adyaksana, Rahandhika Ivan
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.4057

MSMEs in Yogyakarta is growing rapidly because Yogyakarta is one of the city's tourist destinations and is known as a student city and a city of culture. One of the obstacles for MSMEs is related to financing to obtain expansion and marketing capital that has not been maximized. SiBakul is an MSME collection data system so that registered MSME development can be more focused. The Service Team provides guidance and direction related to the digital marketing system and MSME financing. This marketing system aims to expand the MSME market and fostering the submission of a financing system aims to encourage MSMEs to be able to expand. This coaching activity is carried out for 1 month, which consists of activities for developing a digital marketing system, financing education, directing MSMEs to apply for financing, and the last stage is the evaluation stage.

Determinan Akuntabilitas Kinerja Instansi Pemerintah Putri, Anandita; Budi Partiningsih, Diah; Fachrunnisa, Zidni Husnia; Adyaksana, Rahandhika Ivan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7699

This research was carried out to examine the factors that influence the accountability of government agency performance. Accountability for the performance of government agencies is the obligation of every government agency to account for its performance to the public. This accountability includes the results achieved, processes and resources used. Factors in implementing performance-based budgeting, human resource competence and religiosity together can create a government that is better, cleaner and more accountable to the public. The research subject is the Regional Apparatus Unit in Gunungkidul Regency. There are 19 institutions and agencies that received an "A" rating in the 2022 Government Institution Performance Accountability Report, with a total of 114 samples selected using objective sampling techniques. Information is collected via questionnaires. The analysis shows that the implementation of performance-based budgeting and HR capabilities have a significant impact on the accountability of government agency performance, while religion has no influence. The results of the study concluded that increasing the implementation of performance-based budgeting and human resource capabilities can increase the accountability of the performance of government institutions, while the level of religiosity does not have a significant impact.

Nilai Perusahaan pada Industri Consumer Goods Non-cyclical: Perspektif Teori Agensi Fachrunnisa, Zidni Husnia; Zulia Putri, Anandita; Pramudiati, Ningrum; Laraswati, Aisya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8546

This study aims to empirically test whether family ownership, profitability, and dividend policy are factors that influence firm value in the non-cyclical consumer sector. Agency theory is used as the underlying theory in this study. This quantitative study uses secondary data derived from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling with certain criteria. Data analysis used multiple linear regression with SPSS statistical tools. The results of this study empirically prove that family ownership and profitability have a positive effect on firm value. Meanwhile, dividend policy has no effect on firm value. Firm value can increase with increasing family ownership and increasing profitability. A limitation of this study is that the three independent variables used only have a small effect on the dependent variable. Suggestions for further research include adding more years of research and other independent variables to increase the influence on the dependent variable

Apakah Faktor yang Mempengaruhi Kualitas Audit? Ditinjau dari Teori Atribusi fachrunnisa, Zidni Husnia; Ramadhani, Nuzul Destian
UPY Business and Management Journal (UMBJ) Vol. 3 No. 1 (2024): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v3i1.5394

Tujuan: Masih adanya kasus pelanggaran etika oleh akuntan publik dalam menghasilkan laporan audit. Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, dan profesionalisme auditor terhadap kualitas audit. Metodologi: Populasi pada penelitian ini yakni auditor yang bekerja pada 15 Kantor Akuntan Publik (KAP) di Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria jabatan partner, manajer, senior maupun junior auditor. Sampel yang diperoleh pada penelitian ini sebanyak sebanyak 48 auditor. Data penelitian ini diperoleh dari kuesioner yang disebarkan kepada responden dan dianalisis menggunakan analisis regresi linear berganda. Sebelum dilakukan analisis regresi linear berganda, kualitas data pada penelitian ini diuji dengan uji validitas dan realibilitas. Temuan: Menurut temuan penelitian ini, kompetensi dan profesionalisme berpengaruh positif terhadap kualitas audit. Hal ini mengindikasikan semakin tinggi kompetensi dan profesionalisme seorang auditor akan meningkatkan kualitas audit yang dihasilkan. Sedangkan, independensi tidak mempengaruhi kualitas audit, hal ini mengindikasikan bahwa auditor dalam kondisi tertentu tidak menerapkan sikap independen karena perintah dari atasan. Hasil penelitian ini secara parsial sesuai dengan teori atribusi bahwa seorang auditor dalam menghasilkan audit yang berkualitas didukung oleh atribusi internal yakni kompetensi dan profesionalisme yang dimiliki seorang auditor. Implikasi: Kualitas audit dapat meningkat seiring dengan peningkatan kompetensi dan profesionalisme auditor.

Does Does Inflation and The Number of Taxpayers Affect Income Tax? Fachrunnisa, Zidni Husnia; Luthfi, Rifna Ninda
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 2 (2023): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v5i2.254

Income tax is the largest state revenue, and the COVID-19 pandemic impacted decreasing income tax in 2020. This study examines factors from outside the policy of the Directorate General of Taxes, such as inflation and factors from inside the Directorate General of Taxes, namely the number of taxpayers affecting income tax. This study uses secondary data from monthly realization data and income tax art. 25 targets during 2017-2020 at the Yogyakarta Tax Office (KPP Pratama Yogyakarta). The sample retrieval technique in this study uses a saturated sample method. Sample this study of 48 data. The data analysis technique used is multiple linear regression analysis. The results show that inflation does not affect income tax, while the number of taxpayers has a negative effect on income tax. From the results of this study, the greater the number of registered taxpayers, the lower the income tax revenue. Indonesia uses an internal self-assessment system to calculate taxes, and the taxes paid depend on a financial report sent to the tax office. So, corporate taxpayer compliance greatly determines the amount of income tax. This result implies that the government can optimise corporate taxpayer compliance through the Ministry of Finance or the general directorate of taxes. This study only uses income tax art. 25 deposited by corporate taxpayers.

The impact of IDX-MES BUMN 17 shariah index launching on market reaction Khotijah, Siti Afidatul; Fachrunnisa, Zidni Husnia; Khabibah, Nibras Anny
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 2 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v6i2.262

Information circulating in the community will impact stock market reactions on the stock exchange. The reaction can be accounting or non-accounting. The launch of the IDX-MES BUMN 17 Index is one of the non-accounting information that can influence activity on the stock exchange, especially for entities included in the index. This study aims to identify stock market reactions included in the IDX-MES BUMN 17 index after the launch of the index. This research was conducted by testing stock prices and trading volume before and after the IDX-MES BUMN 17 index was published. This test is also supported by a comparative analysis of changes in stock prices and trading volume from the IDX-MES BUMN 17 index and the Indonesia Composite Index. This study's results indicate an increase in stock prices for 17 BUMN companies included in the IDX-MES BUMN 17 index after the launch of the index. In addition, this study found differences in stock trading volume before and after the index publication. This shows that the information is absorbed in the market, especially for investors concerned about Islamic stocks

Prosedur Audit Konfirmasi Bank untuk Menguji Asersi Keberadaan, Keterjadian, dan Akurasi atas Kas di Bank PT NAS oleh KAP KPS Nariswari, Nilam Dhawi; Tamimi, Yusrina Alyani; Kristanti, Kristanti; Fachrunnisa, Zidni Husnia
Warmadewa Economic Development Journal (WEDJ) 108-117
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.8.2.2025.108-117

This study aims to explain the bank confirmation audit procedures in testing assertions regarding the existence, occurrence, and accuracy of cash at bank accounts at PT NAS conducted by KAP Kanaka Puradiredja Suhartono. These assertions play a role in proving and ensuring that cash balances actually exist, that legitimate transactions have occurred, and that the balances in the financial statements have been recorded appropriately. The method used in this research is a descriptive qualitative approach with comparative analysis techniques, which will compare the implementation of bank confirmation procedures in the field with Auditing Standard 505 regarding External Confirmation. The data collection techniques used are participatory observation, documentation, and literature study. Based on the audit process carried out, there was a delay in receiving a reply to the confirmation letter from one of the banks, but no difference was found between the cash balance in the bank and the balance of PT NAS's financial statements. The results of this study indicate that the bank confirmation procedure for the cash in bank account of PT NAS can prove assertions regarding its existence, occurrence and accuracy.

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