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Trinandari Prasetya Nugrahanti

Perbanas Institute

Author-ID : 1996600

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Kompratif Sistem Mutu dan Sistem Manajemen Mutu Pada Kantor Akuntan Publik: Kajian Literatur Review Nhamyra Imania Nabilla; Nazwa Syahira Triananda; Trinandari Prasetya Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1294

This article discusses the strategic role of quality system implementation in improving audit quality at Public Accounting Firms (KAP), specifically through the integration of Quality Control Standards (QMS) and Quality Management Systems (QMS). The main objective of this study is to analyze the relationship and influence between SPM and SMM on audit quality and explore the theoretical relevance through the Agency Theory approach. This research uses a literature study method by reviewing 19 scientific articles, consisting of 11 SINTA indexed national journals (at least SINTA 4) and 8 international journals published in the period 2015-2025. The results of the study show that integration between SPM and SMM can improve accountability, efficiency, and credibility of audit results, especially when supported by strong leadership, continuous supervision, and the use of modern audit technology. Consistent and adaptive implementation of quality systems is proven to increase client satisfaction and strengthen the auditor's position in facing the challenges of information asymmetry between principal and agent. Therefore, KAP is advised to make quality system development a strategic priority that is responsive to regulatory dynamics and industry demands.

Peran Kualitas Bukti Audit dalam Meningkatkan Kredibilitas Laporan Keuangan: Literatur Review Zahrul Tamami; Muhammad Hisyam; Trinandari Prasetya Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1399

This study aims to analyze the role of audit evidence quality in improving the credibility of financial statements based on the perspective of agency theory, assurance theory, and legitimacy theory. This research employs a literature review approach using the Systematic Literature Review (SLR) method, utilizing secondary data sourced from relevant books and journal articles published between 2017 and 2025. The results of the study indicate that the four dimensions of audit evidence quality, relevance, reliability, timeliness, and sufficiency, play a significant role in enhancing the reliability of the audit process and the credibility of financial statements in the eyes of stakeholders. Relevance is influenced by the type of findings and audit objectives, reliability is determined by objectivity and external sources of evidence, timeliness is related to the appropriate reporting period, while sufficiency depends on the level of risk and complexity of the transaction. High quality evidence reflects the auditor's independence, professionalism, and compliance with standards and codes of ethics, thereby strengthening public trust in the integrity of financial information. Thus, the quality of audit evidence is not only technical, but also an important instrument in maintaining the company's legitimacy and credibility in front of stakeholders

Pengaruh Sustanability Repeorting Terhadap Nilai Perusahaan: A Systematic Literatur Review Bagus Putra Pamungkas; Trinandari Prasetya Nugrahanti
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3812

Penelitian Penelitian ini bertujuan menelaah keterkaitan antara sustainability reporting dan nilai perusahaan melalui metode Systematic Literature Review (SLR) dengan menganalisis 10 artikel terbitan 2017–2024 yang diperoleh dari basis data terindeks SINTA, Garuda, dan Google Scholar. Hasil kajian menunjukkan bahwa sustainability reporting berperan dalam memperkuat transparansi, reputasi, serta legitimasi sosial perusahaan sehingga dapat meningkatkan kepercayaan investor dan persepsi pasar terhadap prospek jangka panjang. Namun, pengaruh ini tidak selalu signifikan jika tidak didukung oleh kinerja fundamental perusahaan dan tata kelola yang baik. Oleh karena itu, keberhasilan pelaporan keberlanjutan memerlukan integrasi dengan strategi bisnis dan komitmen manajemen. Studi ini memiliki beberapa keterbatasan, termasuk sumber data yang terbatas hanya pada jurnal nasional, sehingga perspektif internasional belum sepenuhnya terwakili. Untuk penelitian selanjutnya, disarankan untuk memperluas sumber literatur, menggunakan metode campuran, dan menambahkan variabel moderasi atau mediasi guna memperdalam analisis.

Co-Authors Ahmad Rafiq Anshari Alfara, Dicky Maiza Andani, Mega Andaningsih, I Gusti Putu Ratih Andaningsih, IGP Ratih Andriani , Eva Anggraeni, Niken Dwi Arif, Elsya Meida Azizah Rahmi Azizi, Muhammad Bagus Putra Pamungkas Bajuri, Ahmad Chusnul Chotimah Darwati Susilastuti Endy Gunanto Marsasi Ependi, Hendi Eva Herianti Fardiman, Fardiman Fitri , Sri Adella Ganish, Ellyona Tehilla Gemilang, Ghaniya Arya Grace Priscilla Gusti, Ratih Andaningsih Hanantijo, Gerardus Michael Djoko Harya Damar Widiiputra Hasan Ashari Hasan Ashari Hasidin, Mirza Hapsari Hayatun Ruwaidha Helmayuni, Helmayuni Herdiana, Krisna Hermawan, Taufik Ridwan Herninta, Tiwi Hidayat, Nadya Sarasdheavy Huda, Imam Walid Asrofuddin Ulil IGP Ratih Andaningsih Jamaluddin Majid Januardi Pratomo Juang, Juang Judijanto, Loso Kusmanto, Diana Laela Lanjarsih Latifah, Ghina Linda Kartika Lysandra, Shanti Mailangkay, Jeffry Malahusna, Nurmalia Margareth Srinauli Marsus, Soffan Marundha, Amor Mercurius Broto Legowo, Mercurius Broto Muhammad Hisyam Muhammad Syafri, Muhammad Murti, Wahyu Nabilla Farrely Rachmaputri Nazwa Syahira Triananda Nhamyra Imania Nabilla Novita Novita Novita Novita Nugraha, Ervan Reri Nur Aisyah Kustiani, Nur Aisyah Nurfajri, Muhammad Payaw, Daniel Pingki Rosalia Pratiwi, Arvega Safina Primadonna Ratna Mutumanikam Ramdhona, Muhammad Ricky Ramli Semmawi, Ramli Ratna, Primadonna Risma, Chesylia Ayu Rita, Henny Ritha, Henny Samalua Waoma Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siladjaja, Muljanjo Siti Safaria Steviane Valentina Sudarmanto, Eko Suherman, Lukas Pamungkas Tarigan, Krisnawati Tasrimawasih, Tasrimawasih Taufiq Akbar Tri Purnomo Ariadi Veny, Veny WAHASRI, ESIKA Wahyu Wibowo Wardono, Senno Kusumo Yenni Kurnia Gusti Yolanda Zahrul Tamami

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