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All Journal AKUNTABILITAS Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JABE (Journal of Accounting and Business Education) Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Jurnal Revenue : Jurnal Ilmiah Akuntansi Ilomata International Journal of Management International Journal of Economics, Business, and Entrepreneurship (IJEBE) Humantech : Jurnal Ilmiah Multidisiplin Indonesia Journal Of Human And Education (JAHE) Jurnal Abdimas Perbanas Economic Reviews Journal Journal of Innovation Research and Knowledge The Es Accounting and Finance Jurnal Riset Akuntansi Journal Markcount Finance West Science Accounting and Finance Jurnal Akuntan Publik Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Journal of Innovative and Creativity International Journal of Pertapsi Journal of Economics and Management J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Trinandari Prasetya Nugrahanti
Perbanas Institute
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Etika Profesi Terhadap Kualitas Audit (Literature Review Audit) Nabilla Farrely Rachmaputri; Azizah Rahmi; Pingki Rosalia; Trinandari Prasetya Nugrahanti
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1337

Abstract

There are still audit results of poor quality which can be seen from previous financial cases involving public accountants. This article reviews the factors that influence Audit Quality, namely Professional Ethics. A study of auditing literature. The aim of this article is to build a hypothesis of the influence between variables for use in further research. The results of this literature review article are that professional ethics influences audit quality.
Pengaruh Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Sektor Consumer Non-Cyclicals Tahun 2020-2022 Margareth Srinauli; Grace Priscilla; Linda Kartika; Trinandari Prasetya Nugrahanti
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2436

Abstract

One of the causes of delays in the publication of financial reports is the process of completing audits by accountants which takes quite a long time, which is called audit delay. Company size is one of several elements that can influence audit delay. The purpose of this study is to investigate how firm size affects audit delay. Using secondary data from the websites www.idx.co.id and the official websites of the companies, the research method used is descriptive statistical analysis, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determination coefficient test, significant F model test, and the significance test of independent variables (T-test). Purposive sampling was utilized to determine the sample size, which came out to be 207 in the non-cyclical consumer business sector company listed on the Indonesia Stock Exchange for the 2020–2022 period. The study's findings show that the audit delay is significantly impacted negatively by the company's size. The implication is that there is a significant influence of company size on audit delay.
Studi Literatur Review: Pengaruh Profitabilitas, Audit Complexity dan Kualitas Audit Terhadap Audit Report Lag Hayatun Ruwaidha; Trinandari Prasetya Nugrahanti
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3494

Abstract

Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 international and 16 national journals which have been selected according to the keywords analyzed and their searches using google scholar with quantitative and qualitative research designs. The review results Profitability affects Audit Report Lag. Companies that have a good level of profitability try to avoid delays in the audit process because these delays can be considered bad news and become public conversation. Audit Complexity affects Audit Report Lag, because companies with high operating complexity and more subsidiaries will tend to complete their audits longer. The effect of Audit Quality on Audit Report Lag, because the higher the quality of a company's KAP, the faster the audit report can be completed. Conclusion: Profitability, Audit Complexity and Audit Quality have a significant effect on Audit Report Lag. Audit Report Lag can have an unfavorable effect on future business because it can hinder decision making for the next period and affect other aspects.
The Remote Audit and Information Technology: The impact of Covid-19 Pandemics Nugrahanti, Trinandari Prasetyo; Pratiwi, Arvega Safina
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 1, September 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26675/jabe.v8i1.37369

Abstract

This study aimed to examine the effect of remote auditing and information technology on audit quality and professional ethics as moderating variables. It used a quantitative method with primary data obtained using a questionnaire. This research uses quantitative methods with primary data obtained through a questionnaire. This research population is auditors working in Public Accounting Firms around DKI Jakarta Province, Indonesia. A sample of 122 respondents was selected from the people using the convenience sampling technique. The results showed that remote auditing and information technology affected audit quality. Auditors work professionally by complying with audit standards to improve the quality of the results. Using information technology with computer-assisted audit techniques appropriately facilitates the auditors' process. The technology also makes data storage more effective and efficient, promoting quality audit work. Auditors should comply with professional ethics appropriate to the code of ethics of the public accounting profession.
Audit Review Artikel Pengaruh Independensi, Kompetensi Dan Audit Tenure Terhadap Kualitas Audit: Kualitas Audit Mailangkay, Jeffry; Trinandari Prasetya Nugrahanti
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 1 (2024): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini bertujuan mereview faktor-faktor yang mempengaruhi kualitas audit, yaitu independensi, kompetensi dan audit tenure, suatu studi literatur audit. Metode penelitian artikel ilmiah ini adalah dengan metode kualitatif dan kajian pustaka (library research) dengan sumbernya dari buku-buku dan jurnal baik secara off line di perpustakaan maupun secara online yang bersumber dari Mendeley, Scholar Google dan media online lainnya. Penulisan artikel ini merupakan literatur review guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literatur review ini adalah: 1) Independensi berpengaruh terhadap kualitas audit; 2) Kompetensi berpengaruh terhadap kualitas audit; dan 3) audit tenure berpengaruh terhadap kualitas audit.
PENERAPAN IMBALAN KERJA BERDASARKAN PSAK 24 PADA PT ABC Chusnul Chotimah; Trinandari Prasetya Nugrahanti
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 01 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v2i01.1066

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis pengakuan, pengukuran dan penyajian serta pengungkapan PSAK No. 24 revisi atas imbalan kerja jangka pendek dan imbalan pasca kerja (pensiun) tahun 2015. Metode penelitian yang digunakan adalah deskriptif kualitatif. Sumber data yang digunakan adalah data primer dan data sekunder. Metode pengumpulan data yang digunakan adalah metode wawancara dan dokumentasi. Hasil yang tertuang dalam imbalan kerja jangka pendek yang terdapat di PT ABC antara lain upah dan gaji, tunjangan hari raya (THR), upah lembur, utang atau utang hipotek pegawai, pajak penghasilan, iuran jaminan sosial dan cuti tahunan. Imbalan pasca kerja (pensiun) yang terdapat di PT ABC berdasarkan program dana pensiun manfaat pasti.
ANALISIS PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Januardi Pratomo; Trinandari Prasetya Nugrahanti
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. Spesial Issues 1 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v2iSpesial Issues 1.1158

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisis bagaimana pengaruh pengungkapan Islamic Social Reporting (ISR) terhadap nilai perusahaan melalui kinerja keuangan sebelum dan selama pandemi COVID-19. Metode penelitian yang digunakan adalah deskriptif kuantitatif. Jumlah sampel yang digunakan adalah 14 perusahaan sektor keuangan Bank Umum Syariah pada periode 2018-2020 dengan menggunakan teknik purposive sampling. Metode pengujian yang digunakan adalah regresi sederhana (uji t) dan analisis jalur serta uji Sobel. Hasil penelitian menyatakan bahwa: (1) pengungkapan ISR berpengaruh terhadap kinerja keuangan; (2) Pengungkapan ISR berpengaruh terhadap nilai perusahaan; (3) kinerja keuangan berpengaruh terhadap nilai perusahaan; (4) tetapi kinerja keuangan tidak mampu memediasi pengaruh pengungkapan ISR terhadap nilai perusahaan.
Recent Trends in Auditing by Uncovering the Digital Age and Best Practices for Efficiency and Accuracy Gemilang, Ghaniya Arya; Ganish, Ellyona Tehilla; Anggraeni, Niken Dwi; Nugrahanti, Trinandari Prasetyo
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.685

Abstract

This article discusses recent developments in the field of auditing amid the rapidly evolving digital era. In the face of digital transformation, best practices in auditing to achieve higher efficiency and accuracy are the main focus. The discussion includes the application of the latest technology, audit strategies that are adaptive to digital changes, and steps to ensure accuracy in the audit process. Considering the challenges and opportunities that arise in the digital age, this article offers insight for audit professionals looking to strengthen their practices in the face of a dynamically changing business environment.
Sustainable Tax Recovery to Prevent Tax Fraud in The Jabodetabek Area Andaningsih, IGP Ratih; Novita, Novita; Nugrahanti, Trinandari Prasetya; Arif, Elsya Meida
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.49-57

Abstract

In Conducting this field research,researchers conducted field research related to the practice of implementing tax and anti fraud (Tax Fraud) among MSMEs business players in Indonesia which refers to Law No 7 of 2021 in relation to economic recovery in the field of tax reform.The Aim to be achieved in this research to increase revenue .The research method used are used combinations a qualitative method and a quantitative method. A qualitative method used a symetric method with action research, critical analysis, quantitative narrative analysis, a Interviews and practical interview models and field observations with a symetric partial interest analysis approach using informant data. Representatives of business actors in the Jabodetabek area and surroundings areas, in Indonesia which has a gross turnover of 100 million per month. This research is very useful for increasing the potential and revenue of regional taxes and central taxes in the MSMe business distribution sector optimally and optimally. The contribution of the research is to increase tax revenues, especially the MSMe taxation sector. The results of the research are to increase the culture of awareness of paying taxes and be able to increase sources of state revenue.
WHAT IS A VIOLATION OF SHARIA PRINCIPLES OR GOVERNANCE THE CAUSE OF SHARIA BANK LIQUIDATION IN INDONESIA Ashari, Hasan; Nugrahanti, Trinandari Prasetyo; Kaban, Reny Fitriana
International Journal of Economics, Business, and Entrepreneurship Vol 5 No 2 (2022): IJEBE July - December 2022
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v5i2.198

Abstract

This study aims to explain whether violations of sharia principles or poor governance caused the failure of Islamic Rural Banks (BPRS) in Indonesia. This research was conducted by conducting interviews through questionnaires with auditors who have the competence and capability to provide information and facts that occurred in Sharia BPRs and have audited the closing balances of liquidated Sharia BPRs several times. The methodology in this research is qualitative, and the nature of this research is descriptive analysis. The results of this study conclude that there are sharia violations and governance violations in BPRS. Sharia violations are still very low concerning the failure of the BPRS due to speculation and transactions that contain an element of uncertainty (gharar). Meanwhile, the violation of governance is very strongly related to the failure of the BPRS because of the dual role of the shareholder in the management of the BPRS
Co-Authors Ahmad Rafiq Anshari Alfara, Dicky Maiza Amalia, Razikah Andaningsih, I Gusti Putu Ratih Andaningsih, IGP Ratih Anggraeni, Niken Dwi Arif, Elsya Meida Azizah Rahmi Chusnul Chotimah Fardiman, Fardiman Fathoni, Farkhan Al Ganish, Ellyona Tehilla Gemilang, Ghaniya Arya Grace Priscilla Hanantijo, Gerardus Michael Djoko Harya Damar Widiiputra Hasan Ashari Hasan Ashari Hayatun Ruwaidha Hidayat, Nadya Sarasdheavy IGP Ratih Andaningsih Januardi Pratomo Kusmanto, Diana Laela Lanjarsih Latifah, Ghina Linda Kartika Mailangkay, Jeffry Malahusna, Nurmalia Margareth Srinauli Marsus, Soffan Mercurius Broto Legowo, Mercurius Broto Murti, Wahyu Nabilla Farrely Rachmaputri Novita Novita Novita Novita Nugraha, Ervan Reri Pamungkas, Bagus Putra Pingki Rosalia Pratiwi, Arvega Safina Primadonna Ratna Mutumanikam Ratna, Primadonna Risma, Chesylia Ayu Ritha, Henny Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siti Safaria Tasrimawasih, Tasrimawasih Taufiq Akbar Wahyu Wibowo Wardono, Senno Kusumo