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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang The Indonesian Accounting Review JSEH (Jurnal Sosial Ekonomi dan Humaniora) KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Indonesian Journal Of Business And Economics EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal PKM Manajemen Bisnis Borneo : Journal of Islamic Studies Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Nurmala, Putri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Effect of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage of Opinion Audit Going Concern Nurmala, Putri; Meisnawati, Meisnawati; Thrang, Nguyen Thu
EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p172-184

Abstract

The research objective was to examine and analyze the Influence of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage toward Opinion Audit Going Concern. This survey was conducted at Manufacturing Companies registered on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study is secondary data with sampling using purposive sampling method. The data analysis technique used is descriptive technique with a quantitative approach using descriptive statistical tests, multicollinearity test, logistic regression analysis, and coefficient determinant. Based on research has been conducted, the authors note that the auditor client tenure is not effect significantly to the opinion audit going concern, the company growth is not significant influence to opinion audit going concern, auditor reputation has a negative significant effect to opinion audit going concern, and leverage has a significant effect to opinion audit going concern
The Effect of Corporate Social Responsibility and Company Characteristics on Earnings Persistence Afriyanti, Aida; Nurmala, Putri; Adiwibowo, Akhmad Sigit
EAJ (Economic and Accounting Journal) Vol. 5 No. 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p164-173

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.
Analysis Fraudulent Financial Statement With Element Statement on Auditing Standards (SAS) No. 99 Cahyono, Yadi; Nurmala, Putri
EAJ (Economic and Accounting Journal) Vol. 5 No. 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p196-206

Abstract

The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO. 99, namely pressure which is proxied with the financial target variable, opportunity which is proxied with the managerial ownership variable, rationalization which is proxied change external auditor. The population of this research were banking companies listed on the BEI in 2017-2020 as many as 45 companies. The sample selection method used in this research used purposive sample obtained as many as 24 companies that met the criteria. The regression model used was panel data regression analysis. Based on the results of the data analysis that has been carried out shows that the financial target has a significant negative effect on fraudulent financial statement. While managerial ownership and change external auditor not has effect on fraudulent financial statement.
NET PROFIT, COMPANY VALUE, AND DIVIDEND POLICY: EMPIRICAL STUDY ON CONSUMER NON-CYCLICAL COMPANIES Nurmala, Putri; Adiwibowo, Akhmad Sigit
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.4457

Abstract

This study aims to provide empirical evidence that net income and firm value affect dividend policy in the consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study's independent variables are net income and company value. Meanwhile, the dependent variable is dividend policy. The sample was selected using the purposive sampling method to obtain 18 companies that met the criteria with an observation period of 5 years. The data used is secondary. Data analysis using multiple regression analysis. From this research, the conclusion is that net income does not affect dividend policy. Meanwhile, company value has a positive effect on dividend policy.
Pemberdayaan Masyarakat melalui Pengelolaan Keuangan Rumah Tangga Annisa, Dea; Nurmala, Putri; Sigit, Akhmad
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.957

Abstract

Household financial management is the process of achieving goals through structured and appropriate finances. Many households do not yet have planning and management to achieve their financial goals. Therefore, this activity aims to transfer knowledge and knowledge in managing the household finances of the Mothers of the Nurul Ikhsan Taklim Council, so that the Mothers can be independent in keeping simple household financial records. The method used is in the form of delivering material and how to use household financial applications. The activity showed that before the PKM, the mothers did not have enough knowledge about financial management and making simple financial records, but after carrying out the activity it was discovered that the mothers of the Nurul Ikhsan Taklim Council were able to know how to make simple household financial reports and knew the application. can help record digital-based finances. PKM activities indirectly play a positive role in increasing participants' knowledge and skills in making simple financial reports.
Effect of Intellectual Capital and Audit Opinion on Stock Prices: Empirical Study on Listed Infrastructure, Utilities and Transportation Companies Nurmala, Putri; Adiwibowo, Akhmad Sigit; Sari, Afifah Kemala
Indonesian Journal Of Business And Economics Vol. 4 No. 1 (2021)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v4i1.3949

Abstract

This study aims to determine and obtain empirical evidence of the effect of intellectual capital and audit opinion on stock prices. This study uses quantitative research using descriptive methods. The population in this study includes infrastructure, utilities and transportation which are listed on the Indonesia Stock Exchange as many as 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The method of analysis using multiple linear regression models was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results showed that intellectual capital and audit opinion had no effect on stock prices either simultaneously or partially. Keywords: Intellectual Capital, Audit Opinion and Stock Prices
What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies Nurmala, Putri; Adiwibowo, Akhmad Sigit
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31952

Abstract

This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role. This study is based on an unbalanced data panel of 106 firms listed on Indonesian Stock Exchange from 2017 to 2021 (530 observations). Using a panel regression model this study found that CEO power does not affect IR, and growth opportunities do not modify the relationship. Furthermore, this study also revealed that there is only one company sample that published IR based on the International Integrated Reporting Council (IIRC) framework in 2021. It is suggested that policy makers need to encourage IR adoption trough regulation and incentives.
MUDIK LEBARAN DAN PERTUMBUHAN EKONOMI DALAM PERSPEKTIF KAIDAH AL-‘ADAH MUHAKKAMAH Zulkifli, Zulkifli; Nurmala, Putri; Arrahmah, Siti
Borneo : Journal of Islamic Studies Vol. 3 No. 2 (2023): BORNEO: Journal of Islamic Studies
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/borneo.v3i2.1824

Abstract

This study aims to determine how Lebaran homecoming as an economic context in the perspective of al-‘adah muhakkamah. The paradigm used in this research is the paradigm of literature study or document study as secondary data, namely analyzing relevant scientific theoretical reading sources so that they can be used as the basis for research analysis to solve the problems raised. This study uses analytical techniques with qualitative methods through research methods that produce analytical descriptive data, because they do not use formulas and numbers using deductive thinking methods. The results of this study are: As a basis, this rule implies that adat becomes a legal stipulation, when there are no texts. This diversity makes Indonesia a beautiful unitary state. Returning home has two impacts, namely negative and positive. On the positive side, going home can increase economic growth. On the other hand, it also has a negative impact such as demonstrations for rural communities. This will result in travelers who are more likely to be stylish and look fashionable. Basically, going home aims to be able to redistribute money in various remote areas so that economic life can continue.
Audit Quality on Accounting Misstatements in Companies Under Capital Market Pressure Adiwibowo, Akhmad Sigit; Nurmala, Putri
Jurnal Kajian Akuntansi Vol 7 No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7598

Abstract

AbstractThis study aims to empirically test the effect of audit quality on accounting misstatements and determine whether the occurrence of accounting misstatements can be moderated with capital market pressure. This study used data from LQ45 index companies listed on the Indonesian Stock Exchange from 2017 to 2021, with a total research sample of 90. The hypothesis testing technique was panel regression analysis with a random effect model. This study found that audit quality does not affect accounting misstatements, and capital market pressure could not moderate the effect of audit quality on accounting misstatements. This research was conducted by adding capital market pressure as a moderating variable which is believed to be able to strengthen/weaken the effect of audit quality on accounting misstatements, so this study's sample consists of the LQ45 index, which represents the companies in Indonesia with the most substantial capital market pressure. The results of this study imply that the companies incorporated in the LQ45 index are blue chip companies in Indonesia, so the LQ45 Index companies are the right choice for investors to place their funds in the shares of these companies. In future research, it is better to add samples to companies actively traded in the Asia Pacific region by excluding the 2020 and 2021 period.Keywords: Audit quality; Accounting misstatements; Capital market pressure.AbstrakPenelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas audit terhadap salah accounting misstatements dan menentukan apakah terjadinya accounting misstatements dapat dimoderasi dengan tekanan pasar modal. Penelitian ini menggunakan data perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021, dengan jumlah sampel penelitian sebanyak 90. Teknik pengujian hipotesis adalah analisis regresi panel dengan model random effect. Penelitian ini menemukan bahwa kualitas audit tidak mempengaruhi accounting misstatements, dan tekanan pasar modal tidak dapat memoderasi pengaruh kualitas audit terhadap accounting misstatements. Penelitian ini dilakukan dengan menambahkan tekanan pasar modal sebagai variabel moderasi yang diyakini dapat memperkuat/melemahkan pengaruh kualitas audit terhadap accounting misstatments, sehingga sampel penelitian ini terdiri dari indeks LQ45 yang mewakili perusahaan dengan tekanan pasar modal yang paling substansial di Indonesia. Hasil penelitian ini mengimplikasikan bahwa perusahaan yang tergabung dalam indeks LQ45 merupakan perusahaan blue chip di Indonesia, sehingga perusahaan Indeks LQ45 merupakan pilihan yang tepat bagi investor untuk menempatkan dananya di saham perusahaan tersebut. Pada penelitian selanjutnya sebaiknya menambahkan sampel pada perusahaan yang aktif diperdagangkan di kawasan Asia Pasifik dengan mengecualikan periode tahun 2020 dan 2021.Kata Kunci: Kualitas audit; Accounting misstatements; Tekanan pasar modal.
PENGARUH PROMOSI DAN ONLINE CUSTOMER REVIEW TERHADAP KEPUTUSAN PEMBELIAN PRODUK ELEKTRONIK DI SHOPEE Nurmala, Putri; Widiyanti, Wiwik; Susilowati, Isnurrini Hidayat; Marginingsih, Ratnawaty
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3436

Abstract

Introduction: The rapid development of digital information systems has shifted shopping patterns from traditional offline activities toward online transactions. Shopee, as a central e-commerce platform in Indonesia, implements promotional programs and utilizes user-generated reviews, both of which play a crucial role in shaping consumer purchasing behavior, especially for high-value electronic products. This study investigates the influence of promotions and online reviews, either individually or in combination, on purchasing decisions.Methods: A quantitative approach was applied, involving 198 respondents residing in the Greater Jakarta region who had experience buying electronic products through Shopee. Data were gathered using an online questionnaire and analyzed with multiple linear regression through SPSS version 27Results: The findings indicate that promotions have a significant influence on consumer purchasing, with a regression coefficient of 0.230 (p < 0.05). This considerable effect occurs because promotional programs, such as discounts, cash back, and free shipping, create a psychological stimulus that increases consumers’ desire and urgency to purchase electronic products. In comparison, online reviews provide a more substantial impact, reflected by a regression coefficient of 0.416 (p < 0.05). The more significant influence of online customer reviews stems from the fact that credible and detailed reviews enhance consumer trust, reduce perceived risk, and serve as a form of social proof that validates product quality. When considered together, both variables demonstrate a significant effect on purchasing outcomes (p < 0.05), with an R² value of 0.641. These results suggest that Shopee and similar e-commerce platforms should strengthen their promotional strategies and effectively manage online reviews to build consumer confidence and increase purchasing decisions for electronic products. Keywords: Promotion, Online Customer Review, Purchase Decision, E-commerce, Electronic Products.
Co-Authors Adiwibowo, Akhmad Sigit Afriyanti, Aida Annisa, Dea Arrahmah, Siti Balqis, Puteri Cahyono, Yadi Hafizi, Muhammad Riza Isnurrini hidayat, Isnurrini Kholis, Muhammad Yunus Mariska, Witha Ayuni Meisnawati, Meisnawati Oktaviani, Nanda Sofia Olivia, Meliantha Purwaningsih, Umi Rahayu, Trisnawati Ratnawaty Marginingsih Sahfasat, Vina Martiani Sari, Afifah Kemala Sigit, Akhmad Siregar, Hesekiel Suryani, Amelia Dwi Putri Thrang, Nguyen Thu Wiwik Widiyanti, Wiwik Zulkifli Zulkifli