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THE EFFECT OF CHANGE MANAGEMENT, KAP SIZE, PUBLIC OWNERSHIP, AND FINANCIAL DISTRESS ON AUDITOR SWITCHING (Case Study On Mining Companies Listed On The Indonesia Stock Exchange Period 2015-2019) Klarasati, Titi; Inayati, Nur Isna; Hariyanto, Eko; Setyadi, Edi Joko
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2151

This research aimed to analyze the effect of management change, KAP size, public ownership, and financial distress on auditor switching. This research is a quantitative study with secondary data in the form of company annual financial reports. In this study, auditor switching is calculated using dummy variables. The sample used in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purposive sampling technique and obtained samples of 32 companies with 160 annual report data as observation material. The data analysis method used in this research is logistic regression analysis. The results of this study indicated that KAP size has a positive effect on auditor switching, while management change, public ownership, and financial distress have no effect on auditor switching. Keywords: Management Change, KAP Size, Public Ownership, Financial Distress, Auditor Switching.

Global Research Trends on Environmental, Social and Governance: A Bibliometric Analysis Inayati, Nur Isna; Isthika, Wikan; Sulistiyanti, Umi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20837

Companies engage in ESG activities to achieve higher financial returns and to signal compliance in the market. The link between ESG and corporate financial performance is still not well established because much of the literature contains conflicting results and paradoxes. Through bibliometric analysis and meta-analysis, this research seeks to synthesize the literature on ESG performance and its impact on performance. Bibliometric analysis highlights leading scholars in the field, leading journals, institutions, countries, and an overview of highly cited articles in the field of sustainable finance. This study presents research trends and a future research framework is proposed based on the research gaps identified in this review.

Efek Moderasi Financial Distress Pada Faktor Determinan Auditor Switching Nanda, Mayang Setia; Wahyuni, Sri; Setyadi, Edi Joko; Inayati, Nur Isna
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

The importance of external auditor services causes auditor independence to be considered. Auditor independence can be maintained if a company conducts auditor switching. This research examine financial distress as a moderating influence of the previous year's audit opinion, management change, KAP reputation, and tenure audit on switching auditors. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange for 2020-2022. The sampling method used is purposive sampling so that the sample obtained is as many as 62 companies with a total of 186 data samples. The analysis showed that audit tenure is the only factor affecting auditor switching. In contrast, other factors such as the previous year's audit opinion, management changes, and KAP reputation do not influence switching auditors and financial distress variables or moderate all independent variables on switching auditors. The results of this study are expected to contribute to the development of theory and can be useful for auditors to find out why companies to switch auditors.

Does Company Size Moderation the Influence of Financial Performance and Good Corporate Governance Toward Islamic Social Reporting Disclosure? Tubastuvi, Naelati; Inayati, Nur Isna; Rayhan, Ainun Putri; Permatasari, Dinda; Cahyani, Ikah Afri
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.161-170

This study aims to determine the influence of profitability, leverage, size of board commissioners, and size of Sharia supervisory board on Islamic social reporting disclosure with company size as a moderation variable in Sharia commercial banks for the 2017-2022 period. The sample was determined using the purposive sampling method. The analysis method used was moderated regression analysis (MRA). The tools used are SPSS. The results of the study partially show that profitability (ROE), leverage (DER), and size of board commissions (UDK) do not affect Islamic social reporting (ISR) disclosure.Meanwhile, the size of the Sharia Supervisory Board (UDPS) affects the disclosure of Islamic social reporting (ISR). Company Size (SIZE) is not able to moderate the influence of the variables of profitability (ROE), leverage (DER), and Size of board commissioners (UDK) on the variables of Islamic social reporting (ISR). Meanwhile, company size (SIZE) can moderate the influence of the Size of Sharia Board Commissioners (UDPS) on Islamic social reporting (ISR). Large banks will need more workers, including the Sharia Supervisory Board, so they can follow Sharia principles in carrying out their activities; the goal is to gain public trust to conduct transactions at Islamic commercial banks.

The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach Razaq, Zihni Hashfi; Inayati, Nur Isna; Kusbandiyah, Ani; Mudjiyanti, Rina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.20

Purpose: This research aims to assess the impact of understanding the determinants of taxpayer compliance using online game top-ups using the technology acceptance model (TAM) approach. Methodology: In this study, the data were collected by distributing questionnaires to 104 respondents, namely online game players who had ever topped up. Apart from that, respondents from the public were aged 20 years and over, playing online games, and regularly topped up games. The primary data used was obtained from the questionnaire. Finding: The results concluded that the perception of taxpayer convenience and the perception of taxpayer usefulness have a positive influence on taxpayer compliance. Meanwhile, taxpayer attitudes do not affect taxpayer compliance. Implication: The government can use the research results to formulate more effective tax policies for online game top-up transactions—for example, more explicit policies regarding tax rates and how to report them.The gaming industry can increase user confidence in their services with transparency and compliance with tax regulations. This research is expected to raise awareness of online game users' tax obligations, especially in digital transactions such as game top-ups. Originality: This research specifically examines tax compliance in the context of the Hoyoverse online game top-up, a relatively new and underexplored area in the tax literature. Originality also lies in the data collection methods which may involve surveys or interviews with online game users. Empirical data obtained from involved in online game top-ups provide strong validity to the research findings.

The Influences of Profitability, Company Growth, Financial Condition, and Debt Default on Going Concern Audit Opinions Permana, Ghozy Agung; Setyadi, Edi Joko; Fakhruddin, Iwan; Inayati, Nur Isna
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.72172

This research focuses on property and real estate companies in Indonesia, especially in the context of profitability, company growth, financial condition and debt default on going concern audit opinions. The aim is to evaluate the influence of these factors on going concern disclosures in audit opinions, thereby providing a deeper understanding for stakeholders in assessing the company's financial risk. This research uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. This research applies logistic regression analysis to test the proposed hypothesis. The results show that profitability and financial condition have a significant negative relationship with going concern as an audit opinion, while company growth and debt default do not show a significant relationship. This emphasizes the importance of financial factors in determining a company's business continuity

The Role of Digitalization in the Era of Society 5.0 on MSME Performance Roshaliya, Defi; Inayati, Nur Isna; Wahyuni, Sri; Hapsari, Ira
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1554

This study aims to analyze the effect of digital accounting, digital organization, and media capability on MSME performance. This study uses quantitative research methods. The population of this study consisted of Micro, Small, and Medium Enterprises (MSMEs) registered with the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS). The sampling technique used was purposive sampling, which was taken as many as 106 respondents. This study used a quantitative approach to achieve these objectives by collecting primary data through distributing questionnaires. The analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. Based on the research results, it is concluded that digital accounting has a positive and significant influence on the performance of MSMEs. Second, digital organization has a positive and significant influence on the performance of MSMEs. Third, media capability also has a positive and significant influence on the performance of MSMEs.

The Influence of Financial Literacy, Financial Attitudes, and Personality on Financial Management Behavior of SME in Banyumas Regency Rahmawati, Ika Yustina; Wahyu, Rizky Ananda; Pandansari, Tiara; Hapsari, Ira; Inayati, Nur Isna
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/27kc6j85

This study aims to analyze the effect of financial literacy, financial attitudes, and personality on financial management behavior. This study uses a quantitative method, the sampling technique is Non-Probability Sampling, purposive sampling approach, the number of samples is 100 respondents. The data analysis technique used in this study is descriptive statistical test, classical assumption test, multiple linear regression test, model fit test, and hypothesis testing with the analytical tool used is SPSS. The results of the analysis show that financial literacy and personality partially have a positive and significant effect on financial management behavior. Meanwhile, financial attitudes have a negative and significant effect on financial management behavior.

PEMBERDAYAAN USAHA MIKRO KECIL DAN MENENGAH ANGGOTA AISYIYAH DALAM MENINGKATKAN PEREKONOMIAN LOKAL MELALUI PENDAMPINGAN SERTIFIKASI HALAL DI KABUPATEN BANYUMAS Inayati, Nur Isna; Rahmawati, Ika Yustina; Utami, Restu Frida
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.15883

Kabupaten Banyumas salah satunya yang cukup agresif dalam pertumbuhan UMKM, saat ini tercatat ada sejumlah 8557 UMKM. Diantaranya adalah beberapa pemilik usaha yang tergabung dalam penggerak pemeberdayaan perempuan Aisyiyah. Diterbitkannya Peraturan Pemerintah nomor 39 tahun 2021 tentang sertifikasi halal bagi pelaku usaha kecil dan mikro merupakan cikal bakal dibentuknya pendamping proses produk halal. Pendamping proses produk halal dibentuk oleh lembaga pendamping proses halal dengan melalui pelatihan yang terstruktur mulai dari pemahaman terkait syariat kehalalan sebuah produk, pemahaman bagaimana regulasi halal di Indonesia, serta pemahaman terkait tata cara dan etika dalam mendampingi pelaku usaha. Dibentuknya pendamping proses produk halal tentunya tidak hanya sebatas pembentukan saja. Berdasarkan hal tersebut, maka perlu dilaksanakan pendampingan sertifikasi halal bagi UMKM Anggota Aisyiyah di Banyumas Metode pelaksanaan IbM dengan cara pelatihan offline dengan materi yang disampaikan berupa ringkasan dalam power point (PPT) di lokasi pengabdian masyarakat. Hasil dari pelaksaan pengabdian pada masyarakat adalah dengan adanya sertifikasi halal tersebut justru mendorong pelaku usaha untuk mendaftarkan sertifikasi halal sekalipun dalam pengurusan harus melalui 3 lembaga, diantaranya BPJPH, LPPOM MUI sebagai lembaga pemeriksa halal (LPH), dan MUI serta perlu dilakukannya sertifikasi halal bagi UMKM di Banyumas Kata kunci: Aisyiyah, Peningkatan Perekonomian, Sertifikasi Halal, UMKM, ABSTRACT Banyumas Regency is one of them that is quite aggressive in the growth of MSMEs, currently there are 8557 MSMEs recorded. Among them are several business owners who are members of the Aisyiyah women's empowerment movement. The issuance of Government Regulation number 39 of 2021 concerning halal certification for small and micro businesses is the forerunner of the formation of halal product process assistants. The halal product process assistant is formed by the halal process assistant institution through structured training, starting from an understanding of the halal law of a product, understanding how halal regulations are in Indonesia, as well as understanding the procedures and ethics in assisting business actors. The formation of halal product process assistants is certainly not only limited to formation. Based on this, it is necessary to carry out halal certification assistance for MSMEs Aisyiyah members in Banyumas The method of implementing IbM is by means of offline training with the material presented in the form of a summary in power point (PPT) at the community service location. The result of the implementation of community service is that the existence of halal certification actually encourages business actors to register halal certification even though the management must go through 3 institutions, including BPJPH, LPPOM MUI as a halal inspection institution (LPH), and MUI and the need for halal certification for MSMEs in Banyumas. Keyword: Aisyiyah, Economic Improvement, Halal Certification, MSMEs

The Role of Digitalization in the Era of Society 5.0 on MSME Performance Roshaliya, Defi; Inayati, Nur Isna; Wahyuni, Sri; Hapsari, Ira
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1554

This study aims to analyze the effect of digital accounting, digital organization, and media capability on MSME performance. This study uses quantitative research methods. The population of this study consisted of Micro, Small, and Medium Enterprises (MSMEs) registered with the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS). The sampling technique used was purposive sampling, which was taken as many as 106 respondents. This study used a quantitative approach to achieve these objectives by collecting primary data through distributing questionnaires. The analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. Based on the research results, it is concluded that digital accounting has a positive and significant influence on the performance of MSMEs. Second, digital organization has a positive and significant influence on the performance of MSMEs. Third, media capability also has a positive and significant influence on the performance of MSMEs.

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