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All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi Edulib Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Fokus Ekonomi Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi SOLUSI Enrichment : Journal of Management Journal of Community Service and Engagement Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat
Yulianti
Universitas Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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ANTOLOGI PENGAUDITAN DAN KUALITAS AUDIT: STUDI PADA EMITEN TERINDEKS KOMPAS100 Saifudin Saifudin; Alvina Eka Damayanti; Yulianti Yulianti
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.8468

Abstract

This study aims to examine the antologies in auditing and audit quality. The independent variables used in this study are audit tenure, auditor reputation, audit committee, audit fees, and company size. While the dependent variable in this study is audit quality as measured using the company's total accruals.The population in this study were manufacturing companies listed on the KOMPAS100 index on the Indonesia Stock Exchange for 2017 – 2021. The research sample was determined using a purposive sampling method so that the number of samples used was 165 out of 33 companies for 5 years. Multiple linear regression analysis was used as an analytical technique using IBM SPSS 24.The results of the study show that the auditor's reputation has an effect on audit quality. while audit tenure, audit committee, audit fees, and firm size have no effect on audit quality.
PENDAMPINGAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID YANG AKUNTABEL SESUAI PSAK 45 Yulianti Yulianti; Ahmad Sahri Romadon; Risti Ulfi Hanifah
Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : P3M Politeknik Negeri Malang

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Abstract

The purpose of this dedication is to design the Mosque Financial Report Application in accordance with the Financial Accounting Standards (PSAK-45) so that the financial report can be held accountable to the people who make a part of their wealth available to the mosque. This is one of the responsibilities given to the community giving infaq. But besides that the mosque management must also make financial reports that will later be reported to the mosque takmir and to all the managers, so that the financial statements can be arranged transparently so that there is no suspicion from any party and moreover as an accountability to Allah SWT. In preparing the accounting reports for non-profit entities, it has been regulated in the Financial Accounting Standards Guidelines (PSAK-45) that have been prepared by the Indonesian Institute of Accountants (IAI) as a compiler of accounting reports, so that the financial statements can be accountable to the public and can be read by parties parties with an interest in the financial statements. This activity was carried out in the form of outreach and assistance in making mosque financial reports with the systematic application of financial reports using the Microsoft Excel program. From the evaluation results that have been carried out that the results of this activity have been able to increase understanding and skills in preparing the mosque's financial statements in the form of Financial Position Reports, Activity Reports, Cash Flow Statements, and Equity Change reports.Keywords: entrepreurship , warehousing and ecoprint batik
Moderation testing of dysfunctional audit behavior: internal auditor factors on audit quality Yulianti, Yulianti; Saifudin, Saifudin; Sari, Ratna Novita
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21944

Abstract

Research aims: The objective of this study is to examine the impact of auditor ethics, auditor professionalism, and dysfunctional audit behavior on the quality of audits, considering dysfunctional audit behavior as a potential moderating factor.Design/Methodology/Approach: The research utilized a sample of auditors from public accounting firms across Java, employing convenience sampling through smartPLS 3 software, with a total of 256 auditors participating. Research findings: The findings revealed that both auditor ethics and professionalism positively contribute to audit quality. In contrast, dysfunctional audit behavior shows no significant effect on audit quality, nor does it moderate the beneficial effects of auditor ethics and professionalism on audit quality. These results underscore the significance of auditor ethics and professionalism in enhancing the quality of financial report audits.Theoretical contribution/ Originality: The research outlined herein seeks to explore the impact of auditor ethics and professionalism on audit quality, considering the potential moderating effect of dysfunctional audit behavior.Practitioner/Policy implication: The study's implications are straightforward: Auditor ethics and professionalism are vital for the production of high-quality financial statement audits.Research limitation/Implication: While dysfunctional audit behavior appears to have no significant effect, it remains crucial for public accounting firms to monitor such behaviors. As a result, there is a need for public accounting firms to prioritize ongoing professional education to uphold and reinforce the standards of ethics and professionalism among auditors.
Co-Authors Adriyanto, Andhy Tri Ahmad Sahri Romadon Alvina Eka Damayanti Anita Damajanti Anton Priyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Asep Saeful Rohman Candri Puspita Marwati, Candri Puspita Dian Triyani Edy Mulyantomo Farikha Amilahaq Galuh Setiawan Lisa Sari Widowati Margarita Ekdjaja Marwati, Candri Puspita Maryam Sangadji Ninik Endang Purwati Nirsetyo Wahdi Prananta, Widya Ratih Wulan Asri Ratna Novita Sari Richa Wahyu Arumi Risti Ulfi Hanifah Risti Ulfi Hanifah Rorlen Rorlen Rosyati - Rr. Lulus Prapti Nugroho Setiasih Surjanti Saifudin Saifudin Sari, Ratna Novita Setiawan, Galuh Sudarmin Sudarmin Syawal Zakaria Widya Puspapradana Zulfa Latifia Hanif