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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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DETERMINAN PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA MASA PANDEMI COVID-19 Nugrahanti, Trinandari Prasetyo; Wahasri, Esika; Ashari, Hasan
Ekonomi & Bisnis Vol 20 No 2 (2021): JURNAL EKONOMI BISNIS VOL 20 NO 2 DESEMBER 2021
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v20i2.4365

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan waktu, risiko audit dan locus of control terhadap penghentian prematur atas prosedur audit pada masa pandemi Covid-19 di tahun 2021. Populasi peneltian dalam ini para auditor yang bekerja di KAP yang berada di wilayah DKI Jakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan menyebarkan kuesioner dan diperoleh jumlah sampel sebanyak 117 responden. Metode teknik analisis data yang digunakan dengan analisis regresi berganda. Hasil penelitian menunjukan bahwa tekanan waktu dan locus of control berpengaruh positip terhadap penghentian prematur atas prosedur audit, sedangkan risiko audit tidak berpengaruh terhadap penghentian prematur atas prosedur audit pada masa pandemi Covid-19. Kata Kunci: Tekanan Waktu, Risiko Audit, Locus of Control, Penghentian Prematur Audit, Pandemi Covid-19

Detection of Fraud Through Professional Scepticism Nugrahanti, Trinandari Prasetyo; Siladjaja, Muljanjo; Fardiman, Fardiman; Rita, Henny; Ashari, Hasan
International Journal of Indonesian Business Review Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v2i1.504

Purpose – This study aims to determine the factors influencing the auditor's ability to detect fraud through professional scepticism. Methodology/approach – This research method is quantitative and descriptive. The primary data collection technique uses a questionnaire distributed to the supervisory auditors of central government agencies working at the Central BPKP in the DKI Jakarta Region, Indonesia. Sampling using the purposive sampling method obtained several 40 respondents. Data analysis tools use multiple linear regression analysis and path analysis. Findings – The results showed that the auditor's competence and the internal control system positively affected professional skepticism, but workload did not affect professional skepticism. Meanwhile, professional skepticism has a significant positive impact on the auditor's ability to detect fraud. Novelty/value – The existence of an attitude of professional skepticism will be better able to analyze fraudulent acts in the financial statements so that the auditor will increase the detection of fraud in the next auditing process.

SYSTEMATIC LITERATURE REVIEW: PENGARUH GOOD CORPORATE GOVERNANCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Steviane Valentina; Trinandari Prasetya Nugrahanti
Journal of Innovation Research and Knowledge Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v5i7.12018

Financial reporting quality is a key indicator of organizational accountability and transparency in supporting stakeholders’ decision-making. Improvements in financial reporting quality are increasingly influenced by the effectiveness of Good Corporate Governance (GCG) and the adoption of technology-based accounting information systems. This study aims to synthesize the role of GCG, particularly internal control and audit committees, as well as accounting information systems based on Enterprise Resource Planning (ERP) and Artificial Intelligence (AI) in enhancing financial reporting quality. A Systematic Literature Review (SLR) was conducted on 22 national and international journal articles. The findings indicate that GCG positively affects financial reporting quality through stronger oversight mechanisms, while ERP and AI improve accuracy, timeliness, and transparency of financial reporting. However, technological implementation requires robust governance and data security to mitigate emerging risks.

Effects of Professionalism, Organizational Commitment, and Technology on Auditor Performance Mediated by Quality Culture Tri Purnomo Ariadi; Trinandari Prasetya Nugrahanti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2767

This study investigates the effects of professionalism, organizational commitment, and information technology (Pentana Audit) on auditor performance, with quality culture as a mediating variable. A quantitative research approach was employed, involving 78 auditors of the Inspectorate of the Corruption Eradication Commission (KPK) as respondents, using a saturated sampling technique. Data were collected through an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The findings reveal that professionalism, organizational commitment, and information technology have positive and significant effects on quality culture. Furthermore, professionalism and organizational commitment significantly enhance auditor performance, while information technology does not have a direct significant effect on auditor performance. Quality culture, however, has a positive and significant influence on auditor performance. Importantly, quality culture is proven to mediate the relationships between professionalism, organizational commitment, information technology, and auditor performance. These results highlight the crucial role of quality culture in strengthening auditor performance.

Faktor-Faktor Penentu Kualitas Audit: Tinjauan Sistematis atas Peran Kompetensi Auditor, Profesionalisme, Teknologi Kecerdasan Buatan, dan Dinamika Hubungan Klien: Literature Review Suherman, Lukas Pamungkas; Nugrahanti, Trinandari Prasetya
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.14976

The objective of this study is to examine the determinants of audit quality. The research method employs a Systematic Literature Review (SLR) approach, using a literature search strategy based on keywords in Scopus and Google Scholar, along with the establishment of inclusion and exclusion criteria to filter relevant literature. The findings indicate that the quality of audit is influenced by both internal and external factors. Internal factors include auditor competence and professionalism, while external factors involve the use of artificial intelligence and maintaining a balanced professional relationship between the auditor and the client. This study recommends strengthening competence, ethics, and the use of technology in audit practices.

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.

Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan Faizal, Dyan; Nugrahanti, Trinandari Prasetya
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36988

Audit kinerja merupakan salah satu instrumen penting dalam penguatan akuntabilitas publik di sektor pemerintahan. Berbeda dengan audit keuangan yang berfokus pada kewajaran laporan keuangan, audit kinerja menitikberatkan pada penilaian aspek ekonomi, efisiensi, dan efektivitas (3E) dalam pelaksanaan program dan kegiatan pemerintah. Artikel ini bertujuan untuk mengkaji secara sistematis peran audit kinerja sebagai instrumen peningkatan akuntabilitas publik di sektor pemerintahan berdasarkan temuan-temuan penelitian sebelumnya. Metode yang digunakan adalah literature review terhadap 18 artikel ilmiah nasional dan internasional yang relevan, khususnya yang terbit pada jurnal bereputasi dan terindeks SINTA serta jurnal internasional bereputasi. Hasil kajian menunjukkan bahwa audit kinerja berkontribusi signifikan dalam meningkatkan transparansi, kualitas pengambilan keputusan, efektivitas pengelolaan keuangan negara, serta kepercayaan publik terhadap institusi pemerintah. Selain itu, efektivitas audit kinerja sangat dipengaruhi oleh kompetensi auditor, independensi, dukungan manajemen, serta kualitas sistem pengendalian intern pemerintah. Artikel ini diharapkan dapat menjadi referensi konseptual bagi akademisi dan praktisi dalam pengembangan kebijakan dan praktik audit kinerja di sektor pemerintahan.

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 : International Forum of Researchers and Lecturers

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

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.

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 Dwiki Alfianto Eko Sudarmanto Endy Gunanto Marsasi Ependi, Hendi Eva Herianti Faizal, Dyan Fardiman, Fardiman Fitri , Sri Adella G. Gunawan 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 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 Muljanto Siladjaja Murti, Wahyu Muzaffar Tuyginov Nozim ugli Nabilla Farrely Rachmaputri Nazwa Syahira Triananda Nhamyra Imania Nabilla 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 Ratih Andaningsih Gusti Ratna, Primadonna Risma, Chesylia Ayu Rita, Henny Ritha, Henny Samalua Waoma Setiapraptadi, Muhammad Rezky Setyowati, Widya Arum Siti Safaria Steviane Valentina 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 Yolanda Zahrul Tamami

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