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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) The Indonesian Accounting Review JEA17: Jurnal Ekonomi Akuntansi West Science Accounting and Finance
Edtiyarsih, Denari Dhahana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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DETERMINANT OF AUDIT DELAY IN INDONESIA Edtiyarsih, Denari Dhahana
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8459

Abstract

This research is a study using the literature study method which raises five recent studies in 2022 which project audit tenure, firm age, auditor relations, audit opinion, public accounting firm reputation, profitability, solvency, internal audit and the covid-19 pandemic, and committee audit against audit delay. The purpose of this study is to analyze more comprehensively the results of the five studies that have been carried out supported by other sources to increase literacy such as other research journals and books related to the analysis of determinants of audit delay.
URGENSI ANGGARAN KAS DALAM MEWUJUDKAN PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) YANG EFISIEN PADA BAGIAN PEREKONOMIAN DAN ADMINISTRASI PEMBANGUNAN Edtiyarsih, Denari Dhahana; Izzabillah, Nilufarul
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 4 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i4.74800

Abstract

Penelitian ini bertujuan untuk menggambarkan pentingnyaanggaran kas dalam mewujudkan pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) yang efisien pada Bagian Perekonomian dan Administrasi Pembangunan Pemerintahan Bondowoso. Efisiensi dalam pelaksanaan APBD sangat penting untuk mencapai tujuan pembangunan daerah dan mendorong pertumbuhan ekonomi yang berkelanjutan. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, observasi, dan analisis dokumen terkait dengan manajemen anggaran kas di Bagian Perekonomian dan Administrasi Pembangunan Pemerintahan Bondowoso. Data yang dikumpulkan akan digunakan untuk menganalisis tantangan dan manajemen anggaran kas. Penelitian ini diharapkan memberikan kontribusi penting dalam memahami peran anggaran kas dalam mendukung APBD yang efisien di tingkat daerah dan   bagi pemerintah daerah lainnya dalam meningkatkan manajemen anggaran kas mereka..  
Interpretation of the traditional proverb "jer basuki mawa beya" on abnormal audit fees in the context of improving audit quality Edtiyarsih, Denari Dhahana; Sudaryati, Erina; Budisusetyo, Sasongko
The Indonesian Accounting Review Vol. 11 No. 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2000

Abstract

East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.
The Effect of Company Policy, Legal Compliance, and Information Technology on Audit Report Accuracy in the Textile Industry in Tangerang Judijanto, Loso; Edtiyarsih, Denari Dhahana
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1047

Abstract

This study investigates the influence of company policy, legal compliance, and information technology on the timeliness of audit report submissions within the textile industry in Tangerang. Using a quantitative approach with Structural Equation Modeling (SEM-PLS), data from a sample of textile companies were analyzed using a Likert scale (1-5). The results reveal significant positive relationships between company policy, information technology, legal compliance, and audit report accuracy. Findings underscore the importance of robust governance frameworks, technological investments, and regulatory adherence in enhancing audit reporting practices. Practical implications include the development of clear policies, strategic IT investments, and rigorous compliance management to improve financial reporting transparency and operational efficiency.
Co-Authors Erina Sudaryati Izzabillah, Nilufarul Judijanto, Loso Sasongko Budisusetyo