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All Journal Enrichment : Journal of Management International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Ceisari, Btari Bunga
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS Syahputra, Briyan Efflin; Irawati, Anggit Esti; Afnan, Akhmad; Ceisari, Btari Bunga
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 1 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i1.65

Abstract

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.
Effect of sustainability accounting and reporting on financial performance of firms in PT pertamina Persero Ceisari, Btari Bunga
Enrichment : Journal of Management Vol. 14 No. 5 (2024): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i5.2141

Abstract

Conventional financial report has been criticized for only representing operational-related matters but not including and explaining multiple dimensions of the corporation’s value. The above-mentioned gives rise to the idea of sustainable reporting where it reflects the company’s effort and concern about environment protection and inter-generation equality. The research aims to identify the significant relationship between sustainability reporting represented by the environment, social, and government (ESG); and firm’s performance in Indonesian Firms (Pertamina). The data is taken from Pertamina sustainability reporting and official websites. As a state-owned company, Pertamina should provide more consistent and clear information on its sustainability investments and expenses. It should be reflected in its annual report and sustainability report. The research type that will be used in this study is quantitative research. The research object is one of the Indonesian state-owned companies, namely PT Pertamina Persero. This study analyses The Annual Financial Statement and Sustainability Reporting of PT Pertamina Persero Indonesia in 2013-2020 as the research object. The period has been chosen because PT Pertamina started to use GRI Index (G4) started from the year of 2013. Variable used in this research are Sustainability Report Disclosure Index (SRDI), expenses, and investment contributes to the company’s sustainability effort as independent variables. Dependent variables consist of financial ratios, such as liquidity, profitability, and solvency ratios. Finally, this study concludes that there is a positive relationship between investment for sustainability and SRDI, between sustainability investment and firm performance, between the company’s sustainability expenses with ROE, and between SRDI and financial ratios of PT Pertamina Persero.
Co-Authors Akhmad Afnan Anggit Esti Irawati Briyan Efflin Syahputra