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All Journal Infestasi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Online Insan Akuntan Accounting and Management Journal Jurnal Ilmu Komputer dan Bisnis Syntax Idea Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Social Science juremi: jurnal riset ekonomi Jurnal Administrasi Kantor Akuntansi'45 EKONOMIKA45 Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research fundamental management journal
CARMEL MEIDEN
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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EARNINGS MANAGEMENT DI INDONESIA: SEBUAH STUDI LITERATUR Celine Alexandra; Margaretha Lionardi; Sanchian Jennefer; William Lim; Carmel Meiden
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3271

Abstract

This study describes the evolution of earnings management research in Indonesia taken from journals studied in Indonesia and indexed with sinta 1-3 with the research year 2018-2021. The purpose of research is to add and develop research or articles on earnings management contained in journals in Indonesia. The sample was obtained as many as 23 articles. The research categorizes articles based on research years, research variables, research analysis methods, research theory, research types, research sectors, and research models contained in the articles. The research method used is a systematic literature review. From this literary study, we can conclude that research related to earnings management have decreased in the year 2021, the commonly used variable is leverage, the research method mostly used is multiple linear regression, generally used theory is agency theory, type of earnings management study normally used is quantitative, manufacture sector is often used research sector, and modified jones model by DeChow et al. is commonly used for measuring earnings management.
Faktor-Faktor Yang Mempengaruhi Audit Delay: Systematic Literature Review Periode 2015-2023 Tri Sudjadmiko Winata; Anastasya Arasy; Haposan Theodorus; Carmel Meiden
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1358

Abstract

Audit delay adalah waktu yang dibutuhkan untuk menyelesaikan proses audit keuangan suatu perusahaan setelah tahun fiskal berakhir. Audit delay dapat dipengaruhi oleh berbagai faktor internal dan eksternal. Tujuan penelitian ini adalah untuk melakukan analisis sistematik terhadap literatur yang ada untuk mengidentifikasi dan memahami faktor-faktor yang mempengaruhi audit delay. Penelitian ini menggunakan metode systematic literature review. Data untuk penelitian ini dikumpulkan melalui pencarian literatur menggunakan Google Schoolar. Data yang diperoleh dari artikel yang terpilih dianalisis secara sistematis. Hasil penelitian menunjukan bahwa faktor-faktor yang mempengaruhi audit delay diantaranya adalah solvabilitas, profitabilitas, reputasi kantor akuntan publik, tenur audit, opini auditor, ukuran perusahaan, jenis industri, pergantian auditor, financial distress, laba rugi operasi perusahaan, kompleksitas operasi perusahaan, dan reputasi auditor.
ANALYSIS OF THE QUALITY OF ISAE 3000 ASSURANCE STATEMENTS ON CORPORATE SUSTAINABILITY REPORTS ACROSS STOCK EXCHANGES IN SEVERAL COUNTRIES: A 2020-2022 STUDY Gavriel Faith Nangoy; Carmel Meiden; Suheriyatmono
International Journal of Social Science Vol. 3 No. 5: February 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i5.7426

Abstract

While sustainability reporting has made significant strides in recent years, a noticeable gap persists between reporting practices and corresponding assurance measures. This paper emphasizes the alignment of sustainability assurance statements with the essential elements mandated by the ISAE 3000 assurance standard. A content analysis was conducted on the assurance statements of twenty (20) publicly listed companies across 20 different exchanges over a three-year span from 2020 to 2022. The analysis employed a quantitative approach, utilizing scoring to assess the alignment of the content with the requirements of the assurance standard. The research instrument was based on the minimal content elements of ISAE 3000 and developed by previous studies. The study reveals high quality levels among all assurance providers in the sample. Country-wise, the quality level is high for all countries except Japan, Thailand, Denmark, and Australia, which exhibit a medium quality level. Similarly, sectors in the sample generally exhibit a high quality level, except for consumer goods and industrial sectors, which demonstrate a medium quality level. The study also identifies variability in the content elements of assurance statements.
STUDY LITERATURE REVIEW : TEORI SOSIAL FENOMENOLOGI DALAM RISET AKUNTANSI Timothy Tanujaya; Carmel Meiden
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 3: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v3i3.7897

Abstract

This research purpose to review the social theory literature, especially phenomenological theory. This research use the Systematic Literature Review (SLR) research method. To collect research data, the "Publish or Perish" application is used to collect journals related to the search settings on the Google Scholar site, distribution data from 2020 to 2021, the maximum number of search journals is 200, and the keyword used is "Social Theory" , “Phenomenology”, and “Accounting Practice”. From the search results, using certain criteria a total of 22 journals were collected related to phenomenological social theory research, however of the 22 only 7 journals mentioned the theoretical figures. The phenomena that occurred appeared most frequently in 2020 on PT and MSME sites or fields which raised the topic of pandemic and digitalization which had the most impact on the accounting context in interpreting business continuity and submitting financial reports in order to survive in the all-digital era or digitalization
Study Literatur Review: Faktor-Faktor yang Berpengaruh terhadap Audit Delay Heri Heri; Carmel Meiden
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3463

Abstract

This study aims to analyze what factors can influence the publication of financial reports or what is often called audit delay. The population in this research is Systematic Literature Review (SLR) articles where researchers studied or reviewed 20 (twenty) articles from 200 (two hundred) journals in the Google Scholar database for the year 2020-2023. The concept of this literature review uses the Auditor's Signature Lag and Preliminary Lag. The method used in this research is the literature review method. The literature review method is used to research, review, identify, and interpret all existing research on unique and interesting phenomenon topic areas, with certain relevant research questions. Based on the research results, it shows that there are factors that influence audit delay. So it can be concluded that the audit delay variable is a dependent variable that can be influenced by certain factors.
AUDIT OPERASIONAL ATAS BIAYA PERJALANAN DINAS DAN TUGAS BELAJAR (STUDI KASUS PADA UNIVERSITAS XYZ) Tarigan, Arya Gina; Carmel Meiden
Fundamental Management Journal Vol. 9 No. 2p (2024): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2024
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v9i2p.6317

Abstract

The objective of the operational audit is to analyze whether the disbursement process and the cost accountability for official travel and study assignments have been running effectively and efficiently in accordance with the Standard Operational Procedure (SOP) in the university, and identify problems that arise as a result of the inefficiency and ineffectiveness of the accountability process at XYZ University. The research method used in this research is descriptive analysis by collecting data so that it can provide a fairly clear picture of the object under study to make conclusions. In addition, researchers collect and process the results of questionnaires related to internal control and conduct interviews with related parties. From the research conducted, it is known that the costs of official travel and study assignments are uncollectible advances that arise because there is no responsibility for these costs. Internal control over the provision of official travel costs and study assignments is considered effective, but accountability for these costs is considered less effective. Apart from this, the accountability for costs that have been incurred but canceled by means of returning the down payment is deemed inefficient. The main cause of the ineffectiveness and inefficient of this procedure is the lack of firmness in imposing sanctions on employees who do not carry out accountability for the costs of official travel and study assignments. The recommendations put forward by researchers need to be implemented by the university as a step towards improving the procedure for giving and accounting for costs for official travel and study assignments. Keywords: Operational Audit, Cost, Down Payment.
Faktor-Faktor yang Mempengaruhi Kualitas Laba - Sebuah Studi Literatur Carmel Meiden; Rommel Togatorop
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3498

Abstract

This research examines the influence of of audit quality, good corporate governance (GCG), company size, profitability, leverage, financial distress, the effectiveness of the board of commissioners and audit committee, debt policy, ownership structure, and corporate social responsibility (CSR) on earnings quality. It focuses on elements that can affect earnings quality. This literature review summarizes the findings of previous research, exploring the relationships between these factors and earnings quality. This study was conducted by reviewing 13 previous studies related to earnings management and concluding the findings of these studies. Articles reviewed are from within and outside Indonesia with publication time span of 2022-2023. The results are expected to provide insights into the impact on transparency and honesty in financial reporting, with potential implications for regulatory policies and business practices. This study highlights the importance of mitigating earnings quality.
Kualitas Assurance Statement Pada Laporan Keberlanjutan Perusahaan Perbankan di Indonesia dan Singapura Lianty Susanti; Lina Tania; Hendrikkus Wijaya Komala; Carmel Meiden
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.636

Abstract

Perusahaan dituntut untuk berkontribusi dan berkomitmen dalam pembangunan berkelanjutan tanpa mengurangi kepercayaan dari pemangku kepentigan. Assurance Statement dilihat menjadi alat komunikasi bagi perusahaan dengan stakeholder dalam memberikan penjelasan tentang berbagai hasil pengukuran, perbandingan dan penilaian mengenai kinerja sosial perusahaan. Objek penelitian ini adalah assurance statement periode 2017-2021 milik perusahaan perbankan di Indonesia dan Singapura. Populasi sampling terdiri dari 5(lima) perbankan nasional yaitu PT Bank Rakyat Indonesia (Persero) Tbk (BBBRI); Bank Central Asia Tbk (BBCA); PT Bank CIMB Niaga Tbk (BNGA); Bank Negara Indonesia Tbk (BBNI); Bank Tabungan Negara (Persero) Tbk (BBTN) dan 2 (dua) perbankan Singapore yaitu CITIBANK; The Development Bank of Singapore (DBS). Peneliti mencoba untuk mengambil data dari perusahaan luar negeri untuk melihat hasil yang didapatkan dengan perbandingan antar negara. Metodologi penelitian ini menggunakan content analysis method yaitu dengan menilai laporan berdasarkan kriteria yang telah ditetapkan. Tujuan dari penelitian ini untuk mengetahui kualitas assurance statement yang terdapat pada sustainability reports. Assurance statement yang dilaporkan oleh emiten telah dirangkum dan disajikan menggunakan tabel, berdasarkan hasil dari persentase ketaatan sudah cukup baik dengan assurance provider tertinggi diperloleh oleh Moores Rowland, namun terdapat emiten yang baru melaporkan assurance statement pada periode penelitian, kebaruan dalam penelitian ini adalah peneliti menggunakan sampel perusahaan perbankan dari Singapura.
Faktor-Faktor Yang Mempengaruhi Kualitas Laba Sebuah Studi Kajian Literatur Rommel Togatorop; Carmel Meiden
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2539

Abstract

This research examines the influence audit quality in the context of audit practice. Audit quality plays a crucial role in ensuring the reliability of financial information presented by business entities. Therefore, a profound understanding of the factors influencing audit quality, including auditor competence, time and cost pressure, professional ethical standards, internal supervision and review, as well as regulations and standards, is essential for practitioners, regulators, and relevant stakeholders. This literature study summarizes previous research findings and explores the relationship between these factors and audit quality. The study was conducted by reviewing 13 previous studies related to audit quality, with articles from both within and outside Indonesia published between 2020 and 2023. The results are expected to provide insights into the impact of these factors on transparency and honesty in audited financial reporting, with potential implications for regulatory policies and business practices. The study highlights the importance of mitigating audit quality.
THE INFLUENCE OF FIRM FINANCIAL PERFORMANCE ON TAX AVOIDANCE: A META-ANALYSIS STUDY Chika Sri Mulyati; Carmel Meiden; Yosef Dema
International Journal of Social Science Vol. 5 No. 2: Agustus 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i2.10998

Abstract

This research integrates findings from multiple studies obtained through the Publish or Perish (PoP) software and Google Scholar to examine the influence of profitability, leverage, company size, capital intensity, and sales growth on tax avoidance. Previous studies have produced both consistent and inconsistent results regarding the relationship between these variables and tax avoidance, with varying levels of statistical significance. Using purposive sampling, 52 relevant research articles were selected. A meta-analysis technique was employed to synthesize these findings and draw conclusions about the impact of these variables on tax avoidance. The results of the meta-analysis reveal significant relationships between profitability, leverage, company size, capital intensity, and sales growth, with varying degrees of impact on tax avoidance across different studies
Co-Authors Aldrin Winata Anastasya Arasy Celine Alexandra Charen Carolin Chika Sri Mulyati Dika Fuji Okta Dwita Maya Puspitasari Edy Sarwono Effendy, Vicky Gavriel Faith Nangoy Haposan Theodorus Hendrikkus Wijaya Komala Heri Heri Lianty Susanti Lieany Lieany Lina Tania Marcellina Valencia Margaretha Lionardi Matius Abraham Meidy Aurora Carsaria Ni Putu Eka Widiastuti Nishnurtia Razak Novia Angela ODELIA LAURENCIA Prima Apriwenni Rahmat Arafat Nasution Rendi Aprianto Rizka Alfian Rinaldi Roberto Josua F.Hasibuan Rommel Togatorop Sanchian Jennefer Sintong M Harahap Sugi Suhartono Suheriyatmono Tarigan, Arya Gina Theresia Renata Timothy Tanujaya Tri Sudjadmiko Winata Valentina Nusa Daton William Lim Yosef Dema