Articles
<![CDATA[Pengaruh Tingkat Implementasi IFRS dan Kualitas Audit Terhadap Pengakuan Kerugian Tepat Waktu ]]>
<![CDATA[Olivia, Meliantha]]>;
<![CDATA[Nurmala, Putri]]>
<![CDATA[ JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA ]]>
Publisher : <![CDATA[LPPM Universitas Mataram ]]>
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DOI: 10.29303/jseh.v6i1.75
<![CDATA[This study aims to examine the impact of IFRS implementation and audit quality which represented by client importance on timely loss recognition.This study uses profitability as control variable. This research was conducted in the manufacture companies except BUMN and financial companies which listed in Indonesia Stock Exchange in 2012-2016. This research study used a quantitative research with secondary data. Population in this research are 151 companies, the sample withdrawal method using purposive sampling technique to obtain the number of samples, are 18 companies with 5 years of observation data as much as 90 data. Research data in the form of annual financial reports that published by BEI or Indonesian Stock. Exchange. The data analysis technique that used is multiple linear analysis with the help of SPSS program ver. 21. Based on the result of testing the hypothesis, showed that the implementation of IFRS have a significant impact on timely loss recognition, audit quality as a independent variableand profitability as a control variable doesn’t show any significant impact on timely loss recognition]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN PENERIMAAN OPINI GOING CONCERN TERHADAP HARGA SAHAM ]]>
<![CDATA[Siregar, Hesekiel]]>;
<![CDATA[Nurmala, Putri]]>
<![CDATA[ Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Universitas Kuningan ]]>
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DOI: 10.25134/jrka.v4i2.1701
<![CDATA[This study aims to determine the effect of firm size and acceptance of a going concern opinion on stock prices. In this study, the object of which is manufacturing firms listed in Indonesia Stock Exchange (BEI) in the consumer goods sector to the period from 2011 until 2015. In this study, the data used is data based on annual financial reports obtained through the site www .idx.co.id and sahamm price report data obtained through www.sahamok.com site. The sampling method this study using purposive sampling counted 17 manufacturing companies in the consumer goods sector for 5 years for a total observation in this study to 85 data. Statistical calculations used to test the hypothesis in this study is the associative analysis and verification analysis. Analysis consisted of deskriktif statistical verification, classic assumption test, multiple linear regression analysis, analysis of determination, f test, t test. The results of this research shows that the size of the companies have a significant effect on stock prices and the acceptance of a going concern opinion does not affect the stock price. Key Words: Company Size, Acceptance of Going concern Opinion, Stock Price]]>
<![CDATA[Pentingnya Laporan Keuangan Bagi Asrama Yatim Dan Dhu’afa Ishlahul Hayat ]]>
<![CDATA[Kholis, Muhammad Yunus]]>;
<![CDATA[Suryani, Amelia Dwi Putri]]>;
<![CDATA[Balqis, Puteri]]>;
<![CDATA[Mariska, Witha Ayuni]]>;
<![CDATA[Nurmala, Putri]]>;
<![CDATA[adiwibowo, Akhmad Sigit]]>
<![CDATA[ Jurnal Abdimas Tri Dharma Manajemen Vol. 3 No. 2 (2022): ABDIMAS April 2022 ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/ABMAS.v3i2.p57-61.y2022
<![CDATA[Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Asrama Yatim dan Dhu’afa Ishlahul Hayat yang berlokasi di Tangerang Selatan. Tujuan dari PKM ini adalah untuk memberikan informasi mengenai pentingnya laporan keuangan dan juga memberikan kemudahan kepada pengurus Asrama dalam pembuatan laporan keuangan yang sesuai dengan PSAK 45. Kegiatan PKM ini dilaksanakan pada hari Minggu, 14 November 2021 di Asrama Ishlahul Hayat yang dihadiri oleh tim dosen akuntansi, Akhmad Sigit Adiwibowo dan Putri Nurmala, tim mahasiswa dihadiri oleh Muhammad Yunus Kholis, Amelia Dwi Putri Suryani, Puteri Balqis dan Witha Ayu Mariska serta dari Asrama Yatim dan Dhu’afa Ishlahul Hayat diwakili oleh Ibu Saraswati dan anak-anak asrama. Tujuan dari Kegiatan Pengabdian Kepada Masyarakat adalah untuk melaksanakan salah satu Tri Darma Perguruan Tinggi. Selain itu diharapkan dengan pengabdian kepada masyarakat tersebut keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat.]]>
<![CDATA[The effect of financial distress on accounting misstatements during the Covid-19 pandemic ]]>
<![CDATA[Adiwibowo, Akhmad Sigit]]>;
<![CDATA[Nurmala, Putri]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i1.4398
<![CDATA[This study aims to examine the effect of financial distress on accounting misstatements and to find out whether the COVID-19 pandemic moderates the relationship between financial distress and accounting misstatements. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The total research sample is 145 entities. The statistical methodology used in this study is panel regression analysis with the following steps: selecting the best regression model, classical assumption testing, and regression testing to determine coefficient values and significance levels. The results of this study show that financial distress has no significant effect on accounting misstatements. This study also finds empirical evidence that the COVID-19 pandemic does not moderate the relationship between financial distress and accounting misstatement. Although accounting misstatements have been a research topic for many years, little attention has been paid to their impact on companies experiencing financial distress and crises. Further research still needs to be carried out regarding the impact of the COVID-19 pandemic on the relationship between financial distress and accounting misstatement using a sample of companies that have a high multiplier effect. It is hoped that the results of this study can provide additional references to prove that agency theory and prospect theory can explain accounting misstatements.]]>
<![CDATA[Pengaruh Arus Kas Investasi, Arus Kas Operasi, dan Market Value Added Terhadap Return Saham ]]>
<![CDATA[Sahfasat, Vina Martiani]]>;
<![CDATA[Nurmala, Putri]]>
<![CDATA[ MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Semarang ]]>
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DOI: 10.26714/mki.12.2.2022.107-120
<![CDATA[This study aims to determine the effect of investment cash flow, operating cash flow and market value added on stock returns. The data used is secondary data, using quantitative methods and panel data regression models with the help of the eviews 10 program to obtain a comprehensive picture of the relationship between one variable and another. The sample in this study consisted of 26 property and real estate sub-sector companies listed on the Indonesia Stock Exchange for 5 years from 2016-2020 with purposive sampling as the sampling method. The results showed that the variables of Investment Cash Flow and Operating Cash Flow had a significant effect on stock returns partially at the level of significance less than 0.05. Meanwhile, Market Value Added does not have a significant effect partially.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, UKURAN KOMITE AUDIT, DAN UMUR LISTING TERHADAP LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/balance.v16i2.1622
<![CDATA[This study aims to determine how much influence the size of the company, the size of the audit committee and the age of the listing of the area of Intellectual Capital Disclosure in companies listed on the Indonesia Stock Exchange in the period 2015-2017. This study uses a sample of manufacturing companies listed on the Stock Exchange in 2015-2017. Sampling using a purposive sampling technique, so that the unit of analysis generated in this study were 31 companies. The data used are secondary data in the form of financial statements obtained from the IDX official website www.idx.com. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and classic assumption tests. The results of this study indicate that the size of the company, the size of the audit committee and the age of the listing together influence the area of intellectual capital disclosure. Partial test results (t test) show that the size of the company and the size of the audit committee significantly influence the disclosure of intellectual capital, while the age of the listing does not significantly influence the disclosure of intellectual capital.]]>
<![CDATA[The effect of financial distress on accounting misstatements during the Covid-19 pandemic ]]>
<![CDATA[Adiwibowo, Akhmad Sigit]]>;
<![CDATA[Nurmala, Putri]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i1.4398
<![CDATA[This study aims to examine the effect of financial distress on accounting misstatements and to find out whether the COVID-19 pandemic moderates the relationship between financial distress and accounting misstatements. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The total research sample is 145 entities. The statistical methodology used in this study is panel regression analysis with the following steps: selecting the best regression model, classical assumption testing, and regression testing to determine coefficient values and significance levels. The results of this study show that financial distress has no significant effect on accounting misstatements. This study also finds empirical evidence that the COVID-19 pandemic does not moderate the relationship between financial distress and accounting misstatement. Although accounting misstatements have been a research topic for many years, little attention has been paid to their impact on companies experiencing financial distress and crises. Further research still needs to be carried out regarding the impact of the COVID-19 pandemic on the relationship between financial distress and accounting misstatement using a sample of companies that have a high multiplier effect. It is hoped that the results of this study can provide additional references to prove that agency theory and prospect theory can explain accounting misstatements.]]>
<![CDATA[The effect of voluntary disclosure and financial distress on audit delay ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Rahayu, Trisnawati]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 1 (2023): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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<![CDATA[This study examines the effect of voluntary disclosure and financial distress on audit delays in energy sector companies of Indonesia. We measure voluntary disclosure using a ratio scale, which shows the total score of disclosures filled with items of voluntary disclosure determined by BAPEPAM. Financial Distress is measured using a ratio scale proxied using the debt-to-equity ratio. Meanwhile, audit delay is measured using a ratio scale by calculating the difference in the audit report date minus the financial report date. The data analysis technique uses panel data analysis. Based on the test results, it stated that voluntary disclosure and financial distress had a positive and significant effect on audit delay simultaneously. Voluntary disclosure does not affect audit delay, while financial distress affects it positivelyAbstrakPenelitian ini menguji pengaruh pengungkapan sukarela dan financial distress terhadap audit delay pada perusahaan-perusahaan sektor energi di Indonesia. Penelitian ini mengukur pengungkapan sukarela berdasarkan skala rasio yang menunjukan total skor pengungkapan sukarela sebagaimana yang ditentukan oleh BAPEPAM. Financial distress dalam penelitian ini diukur dengan menggunakan debt to equity ratio. Sementara itu, audit delay diukur dengan skala rasio yang dikalkulasi berdasarkan perbedaan hari audit dan pelaporan keuangan. Penelitian ini menemukan bahwa secara simultan, pengungkapan sukarela dan financial distres berpengaruh positif terhadap audit delay. Namun secara parsial, pengungkapan sukarela tidak mempengaruhi audit delay, sedangkan financial distress berpengaruh positif]]>
<![CDATA[FACTORS AFFECTING THE SOCIAL RESPONSIBILITY DISCLOSURE PRACTICE ON GO PUBLIC MANUFACTURING COMPANIES ]]>
<![CDATA[Nurmala, Putri]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 1 No. 1 (2018): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v1i1.y2018.p64-75
<![CDATA[This study examines four factors that influence the practice of corporate social and environmental disclosure. The purpose of this study was to determine the effect of company size, type of industry, profitability, and family firm toward the practice of corporate social and environmental disclosure. This research is a quantitative study. The sample of these study are 48 go public manufacturing companies in Indonesia Stock Exchange that have announced annual reports for 2009 - 2013. From these samples that can be processed are 25 manufacturing companies that have announced annual reports for 2009 - 2013. Results of this study stated that the size of the company (net sales), type of industry, profitability (ROA), and family firm have significant positive effect on social and environmental disclosure practices of the company. Finally, through this research is expected that go public manufacturing companies can improve the practice of corporate social and environmental disclosures.]]>
<![CDATA[Analysis of Factors That Influence The Need for E-Commerce Audit Services ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Oktaviani, Nanda Sofia]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i2.y2021.p93-103
<![CDATA[This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires which are distributed directly to respondents. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and the classic assumption test. The partial test results show that the development of e-commerce-business does not positively influence the need for e-commerce audit services while the accounting information technology system and auditor expertise positively influence the need for e-commerce audit services. Meanwhile, simultaneous test results showed that the-business development of e-commerce, accounting and information technology systems auditor expertise together - the same effect on the need for audit services e-commerce.]]>
