Article Per Year (5 Year)
p-Index From 2020 - 2025
4.187
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI GOING CONCERN Muamalah Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jusikom: Jurnal Sistem Informasi Ilmu Komputer Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Engagement and Empowerment (IJE2) Jurnal PKM Manajemen Bisnis Journal Evidence Of Law Postgraduate Management Journal International Journal of Economics, Management and Accounting Pasundan Community Service Development Jurnal Hukum Keluarga Islam
Napisah, Napisah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Pengaruh Financial Distress, Kompleksitas Operasi dan Auditor Switching Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi Napisah, Napisah; Soeparyono, Regina Deia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2191

Abstract

The aim of this research is to determine the influence of Financial Distress, Company Operational Complexity and Auditor Swithing on Audit Report Lag with Company Size as a moderating variable. The method used in this research is associative quantitative, using secondary data. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period, namely 72 companies. With the research sample method using purposive sampling with six sample criteria, the total sample used was 19 companies so that the observations amounted to 95 data. Data analysis in this research uses descriptive statistical analysis, panel data regression model estimation, classical assumption testing, hypothesis testing and Moderated Regression Analysis (MRA) using eviews 10. The results of this research are that Financial Distress has an effect on Audit Report Lag, the complexity of company operations has no effect. on the Audit Report Lag, Auditor Swithing cannot influence the Audit Report Lag. And for the moderating variable, company size can only strengthen the relationship between company operational complexity and Audit Report Lag, while company size weakens the relationship between Financial Distress and Audit Report Lag, and company size weakens the relationship between Auditor Swithing and Audit Report Lag
Pengaruh Elemen Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Maharani, Farida; Napisah, Napisah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2482

Abstract

This research aims to determine the influence of External Pressure, Ineffective Monitoring, Total Accrual Ratio, Change Of Directors, Frequent Number Of CEO'S Picture, and Pokitical Connection Fraud hexagon elements on the condition of financial statements. This study uses a population of Kompas 100 companies listed on the Indonesia Stock Exchange in the period 2018 - 2022 The number of samples used was 43 companies from the purposive sampling method using 2 sample criteria. The data analysis method used in this study is a panel data regression model processed using eviews 12. The results of this study indicate that out of all independent variables, there are 2 variables that influence financial statement fraud, namely the Stimulus variable with the proxy of External Pressure with a probability value of 0.0000 and the Opportunity variable with the proxy of Ineffective Supervision with a probability value of 0.0044. Meanwhile, there are 4 variables that do not influence financial statement fraud, namely the Rationalization variable with the proxy of Total Accrual Ratio with a probability value of 0.5914, the Ability variable with the proxy of Changes in the Board of Directors with a probability value of 0.4331, the Ego variable with the proxy of the Number of CEO Photos that appear with a probability value of 0.5482, and the Collusion variable with the proxy of Political Connections with a probability value of 0.9762. The results of this study are expected to be new knowledge that can be used to determine what factors trigger financial statement fraud and can be used to anticipate financial statement fraud. The components of the fraud hexagon theory applied to Kompas100 can influence only two aspects; the other four elements cannot represent the ability to detect fraud. This can be identified because the top 100 companies are those that are relatively free from fraud.
Co-Authors -, Muhathir Adhitia Hermawan, Rangga Agustin, Nabbila Anggraini, Anggun Atika Atika Bachri Thalib, Syamsul Cahyo, Meichelle Kurniawan Deia Soeparyono, Regina Doringin, Ferry Febrina Eka Berliana Fitria Ningrum, Ayu Fitriah, Dillah Gunawan, Jajang Halimatussa’diyah, Halimatussa’diyah Handayani, Anggie Primastuti Huzaimah Huzaimah Jelanti, Desi Khuliqi, Khusnul Khuluqi, Khusnul Maharani, Farida Neneng Hasanah Nursita, Meta Nurul Khairina Oktaviani, Miralis Patang Patang, Patang Pratomo, Nugroho Widhi Putri, Aldila Rahma Rachniatun, Siti Rizki Muliono, Rizki Ruhiyat, Endang Safira, Indah Sanulika, Aris Saputra, Andika Dwi Sembiring, Rinawati Soeparyono, Regina Deia sonia, tara Sunarto, Ading Syahabudin Tamaya, Eka Windha Widiyati, Dian Yazwardi Yazwardi, Yazwardi Yusuf, Imam M.