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All Journal KRTHA BHAYANGKARA Jurnal Ilmu Multidisplin Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Indonesian Journal of Economics and Strategic Management Akuntansi Pajak dan Kebijakan Ekonomi Digital
Istianingsih Sastrodiharjo
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH REPUTASI KAP, DAN AUDIT TENURE, TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan LQ 45 yang Terdaftar Bursa Efek Indonesia Tahun 2019-2023) Matius Geraldo; Istianingsih Sastrodiharjo; Cahyadi Husada
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.307

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Reputasi KAP, dan Audit Tenure Terhadap Kualitas Audit. Populasi dalam Penelitian ini adalah seluruh perusahaan sektor LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023. Variabel yang digunakan dalam penelitian ini adalah Kualitas Audit sebagai variabel dependen; Reputasi KAP , dan Audit Tenure sebagai variabel independen. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 100 sampel data. Metode analisis yang digunakan adalah Analisis Statistik Deskriptif, Uji Asumsi Klasik, Uji Regresi Linear Berganda dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa Reputasi KAP, dan Audit Tenure berpengaruh terhadap Kualitas Audit.
Pengukuran Organizational Citizenship Behavior: Beban Kerja, Budaya Kerja dan Motivasi (Studi Literature Review) Ali, Hapzi; Istianingsih Sastrodiharjo; Farhan Saputra
Jurnal Ilmu Multidisiplin Vol. 1 No. 1 (2022): Jurnal Ilmu Multidisplin (April-Juni 2022)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.02 KB) | DOI: 10.38035/jim.v1i1.16

Abstract

Artikel Literature Review Model Pengukuran Organizational Citizenship Behavior: Beban Kerja, Budaya Kerja dan Motivasi adalah artikel ilmiah yang bertujuan membangun hipotesis riset pengaruh antar variabel yang akan digunakan pada riset selanjutnya, dalam ruang lingkup ilmu Manajemen Sumber Daya Manusia. Metode penulisan artikel Literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Google Scholar, Mendeley dan media online akademik lainnya. Hasil artikel Literature Review ini adalah bahwa: 1) Beban Kerja berpengaruh terhadap Organizational Citizenship Behavior; 2) Budaya Kerja berpengaruh terhadap Organizational Citizenship Behavior; dan 3) Motivasi berpengaruh terhadap Organizational Citizenship Behavior. Selain dari 3 variabel exogen ini yang mempengaruhi variabel endogen Organizational Citizenship Behavior masih banyak faktor lain di antaranya adalah variabel Karakteristik Individu, Kepemimpinan dan Pendidikan.
Pengaruh Spesialisasi Auditor, Opini Audit, dan Pergantian Auditor Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Transportasi dan Logistik Tahun 2020-2023 Bella Nugraheni; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v3i2.1246

Abstract

This research aims to examie auditor spelization, audit opinion,auditor switching on audit delay. The population in this research is emiten sector transportation and logistic Stock Exchange 2020-2023. The variables used in this research are Audit Delay as the dependent variable; Auditor Spelization, Audit Opinion, And Auditor Switching as the independent variable. The sampling technique used was the purposive sampling method and a sample of 23 companies and 91 sample. The analysis methods usedare Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The research result show that Auditor Spelization has a negative effect on Audit Delay. Audit Opinion has a negative effect on Audit Delay. Auditor Switching has a positive effect on Audit Delay.
Pengaruh Kompleksitas Operasi, Komite Audit dan Kepemilikan Publik Terhadap Audit Delay: Studi Empiris pada Emiten Sektor Properties & Real Estate Periode 2020-2023 Ninda Sherly Anggraini; Istianingsih Sastrodiharjo; Aloysius Harry Mukti; Bambang Prayogo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 2 (2025): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i2.3912

Abstract

This study aims to analyze the effect of operating complexity, audit committee, and public ownership on audit delay in property and real estate sector companies in Indonesia during the period 2020-2023. This study used a sample of 71 companies selected by purposive sampling method. This research uses descriptive statistical techniques with a quantitative approach. The analysis and testing tools used in this study are Descriptive Statistical Test, Classical Assumption Test, which consists of Normality Test, Multicollinearity Test, Heteroscedasticity Test, and also Autocorrelation Test. The results show that operating complexity and public ownership have a positive effect on audit delay, while the audit committee has no significant effect
Commercial Court Rulings on PKPU and Bankruptcy: the Ratio Decidendi in Balancing Creditor and Debtor Rights Selamat Lumban Gaol; Istianingsih Sastrodiharjo
KRTHA BHAYANGKARA Vol. 19 No. 1 (2025): KRTHA BHAYANGKARA: APRIL 2025
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v19i1.3739

Abstract

The bankruptcy of PT Sri Rejeki Isman Tbk (Sritex), one of Indonesia’s largest textile companies, attracted public and legal scrutiny due to its debt burden of approximately IDR 19 trillion. The ruling issued by the Commercial Court in this case reflects the ongoing challenge of balancing the legal interests of creditors and debtors—particularly in determining whether debt restructuring under a Suspension of Debt Payment Obligations (PKPU) is still feasible or whether bankruptcy constitutes the only legal recourse. This article examines the ratio decidendi applied by the Commercial Court in Sritex’s bankruptcy ruling, identifies the legal reasoning patterns used by judges, and evaluates the implications of such rulings for legal certainty and business practice in Indonesia. A normative juridical method is applied, supported by jurisprudential analysis and comparative assessment of similar bankruptcy cases, including Garuda Indonesia and Duniatex.The results show that the court’s decision in the Sritex case prioritizes legal certainty for creditors while leaving unresolved questions about restructuring opportunities for debtors and the continuity of business operations. The findings underscore the urgency of reforming PKPU mechanisms to become more flexible, thereby enabling companies with viable prospects to pursue restructuring prior to bankruptcy declarations.
Pengaruh Independensi, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment : Studi Empiris pada Kantor Akuntan Publik di Bekasi Dina Juniarti Barokah; Istianingsih Sastrodiharjo; Aloysius Harry Mukti
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1432

Abstract

This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.
Co-Authors Aloysius Harry Mukti Bambang Prayogo Bella Nugraheni Cahyadi Husada Dina Juniarti Barokah Farhan Saputra Gaol, Selamat Lumban Hapzi Ali Matius Geraldo Ninda Sherly Anggraini