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All Journal Ekonomi Bisnis Krisna: Kumpulan Riset Akuntansi Monex: Journal of Accounting Research Jurnal ASET (Akuntansi Riset) The Accounting Journal of Binaniaga JRA: Jurnal Riset Akuntansi Jurnal Akuntansi dan Bisnis International Journal of Financial, Accounting, and Management Jurnal Riset Terapan Akuntansi Ilomata International Journal of Tax and Accounting EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Proceedings of The International Conference on Social and Islamic Studies Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ishak, Jouzar Farouq
Jurusan Akuntansi, Politeknik Negeri Bandung
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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Pengaruh Independensi, Sikap Skeptisme, dan Etika Profesi Auditor terhadap Kualitas Audit: (Survei Pada Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Jawa Barat) Kholifah, Nabillah Nur; Ishak, Jouzar Farouq; Burhany, Dian Imanina; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.6516

Abstract

Audit quality is a benchmark for assessing whether the state financial management of an entity being audited is good or bad. The research aims to analyze the influence of independence, scepticism and professional ethics of auditors on audit quality. Researchers use primary data by distributing questionnaires to auditors at the West Java Province Representative Financial and Development Supervisory Agency (BPKP) and secondary data taken from sources on the internet. Used probability sampling, a simple random sampling type. Researchers took a sample of 46 auditors at the BPKP Representative of West Java Province. The method used is a quantitative method with a Partial Least Square analysis tool using SmartPLS version 3.0 software. The results show independence and scepticism don't have a significant effect on audit quality, because of the characteristics of internal auditors. Auditors' characteristics can arise due to differences in external factors such as position and age. Auditor professional ethics have a significant positive effect on audit quality. Professional ethics establishes comprehensive principles to support improving audit quality. Independence, scepticism, and professional ethics of auditors simultaneously influence audit quality at the BPKP Representative of West Java Province, and the professional ethics variable has the most dominant influence on audit quality.
The role of earnings quality in the impact of earnings management and leverage on firm value Ishak, Jouzar Farouq
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1204

Abstract

Purpose: This study examines the impact of earnings management and leverage on firm value with earnings quality as an intervening variable. Research methodology Quantitative methods were used in this study, which employed path analysis to examine the relationships between variables. Samples were taken from state-owned enterprises in Indonesia, with a particular focus on those listed on the 2017-2021 BUMN 20 Index of the Indonesia Stock Exchange. Results: The results show that earnings quality mediates the relationship between leverage and firm value. Specifically, leveraging through earnings quality was found to maximize firm value, as profitable businesses prioritized internal financing because of their high rate of return. Limitations: This study was limited to the IDX BUMN 20 index between 2017 and 2021. Contribution: The findings suggest that management should consider leveraging to optimize firm value. In addition, it provides valuable insights into firm value, particularly for firms that rely heavily on internal financing. Novelty: This research is the first study to specifically focus on the IDX BUMN 20 index, covering both the periods before and during the Covid-19 pandemic.
Perhitungan Harga Pokok Produksi menggunakan Metode Full Costing untuk menentukan Harga Jual Sakti, Tamaarine Ayunillah Afraaniti; Ishak, Jouzar Farouq; Arief, Khozin; Supriatna, Iyeh
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5234

Abstract

This research was conducted at the Toko Lis Collection which is included in the manufacturing business category. This study aims to determine the-cost of production carried out by the Toko Lis Collection, using-the full costing method. The research method used is descriptive analysis method with data collection techniques using interview and documentation technique. The sample used in this study was taken from a production sample in May 2023 of 485 units. The results of this study show that the calculation of the cost of production carried out by the Toko Lis Collection and calculations using the full costing method have differences that cause differences in the determination of the selling price. The result of calculating the cost of production according to the company Rp 34.000/unit with selling price of Rp 55.000/unit, while the calculation of the cost of production using the full costing method is Rp 36.448/unit with a selling price of Rp 59.045/unit.
Peran Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan Ishak, Jouzar Farouq; Irawan, Arry; Tripuspitorini, Fifi Afiyanti; Hutapea, Riauli Susilawaty; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6802

Abstract

In 2015, countries around the world adopted 17 goals with 169 fundamental targets to address issues affecting the world. The Sustainable Development Goals (SDGs) are a global commitment to improve the welfare of people for a better life. Each of the 17 SDGs has specific targets that need to be achieved by 2030 with everyone needing to do their part such as governments, individuals, and the private sector in this case industry. This study aims to determine the role of intellectual capital and profitability on firm value. The study sample consists of companies listed on Index Lq-45 on the Indonesia Stock Exchange from 2018 to 2024 using purposive sampling technique. This study employs a quantitative method. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange as well as annual reports published on company website. Hypotheses are tested using multiple linear regression analysis. The result show that, partially, intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, all variables have a significant positive effect on firm value.
Co-Authors Adnia Nurhayati Afriady, Arif Alghaviqi, Muhammad Wafqi Aufa Amaldia Sonnya Budiarto Amelia Ramadayanti Amelia Rizky Alamanda Arianto Wisnu Prabowo Arief, Khozin Arry Irawan Arry Irawan, Arry Arwan Gunawan Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Dian Novianti Diandra Oliviani Almandita Dina Aprilianti Dzakiyyah, Farah Endah Dwi Kusumastuti, Endah Dwi Fitri Amaliyah Furi Fatwa Dini Ghinaa Khoirunnisa Gina Siti Nur Afiah Hasbi Assidiki Mauluddi Hastuti Hastuti Hilmy Rizal Hidayat Ilham Zharfan Satrya Karnawati, Hennidah Kholifah Fil Ardhi Kholifah, Nabillah Nur Khozin Arief Kristianingsih Lili Indrawati Marwansyah Mia Rosmiati Mia Sukmawati Mochamad Umar Mai Mulyandani, Vina citra Nabila, Raihani Putri Nana Marliyana Novi Nurbaeti Nugraha, Arie Apriadi Nurul Hasanah Purwihartuti, Koernia Putra, Sugih Sutrisno R.Wendi Rusmawan Kusumah Rahma Nazila Muhammad Ranti Fitriani Fauziah Raras Santiadin Raudhatul, Azmi Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rika Septi Rahmawati Rina Nurmalina Rizka Amanda Rizki Fatah Maulana Rospita Sari, Cici Rovishany, Nabila Daffa Sakti, Tamaarine Ayunillah Afraaniti Sarah, Ira Siti Sembiring, Etti Ernita Siti Nur Anisya Siti Nuranisa Sitorus, Sifra Christalia Rustiana Sudjana Sudradjat Sudradjat Sudradjat Sudradjat Sudrajat Sulistia Suwondo Supriatna, Iyeh Tanti Hafni Arifah Mustofa Tatik Sarinawati Tiafahmi Angestiwi Tripuspitorini, Fifi Afiyanti Utari, Sherina Putri Vera Amelia Vita Alifah Maulina Yanti Rufaedah, Yanti Yeni Priatna Sari, Yeni Priatna Yeti Apriliawati, Yeti Yevi Dwitayanti