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Adhani, Ida
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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SUKARDI HASAN DAN REKAN) Supriadi, Holili; Herlambang, Iqbal; Hastuti, Wedia; Adhani, Ida
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.113

Abstract

This study aims to test and determine the effect of Competence and Independence on Audit Quality at the Public Accounting Firm of Sukardi Hasan and Partners. The variables in this study are: (1) Dependent Variable, namely Audit Quality, and (2) Independent Variable: Competence and Independence of the auditor. The population in this study is at the Public Accounting Firm of Sukardi Hasan and Partners. The data used in this study are primary data obtained from data collection using a questionnaire. The selection of research samples uses a simple random sampling technique with a sample of 31 respondents. The analysis methods used are normality test, heteroscedasticity test, multiple linear regression analysis, F-statistic test, t-statistic test, and determination coefficient test through the Statistical Package for Social Sciences (SPSS) version 23 program. Based on the results of the F-statistic test, the significance value is 0.039, which is below 0.05. Thus, simultaneously, Auditor Competence and Independence have a significant effect on Audit Quality at the public accounting firm of Sukardi Hasan and Partners.
PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Permana, Ridho; adhani, Ida; Susanti, Metta
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.114

Abstract

This study aims to determine and analyze the influence of Business Strategy on Profit Management, the influence of Company Age on Profit Management, the influence of Profitability on Profit Management, the influence of Leverage on Profit Management, the influence of Business Strategy, Company Age, Profitability and Leverage on Profit Management. The data used in this study were obtained from the Financial Reports of Consumer Goods Industry Sector Companies Listed on the IDX for the 2020-2023 Period. The method used in this study is multiple linear regression involving the classical assumption test, followed by partial significance using the hypothesis test, namely the t-test, while to find out together the f-test is used at a significance level of 5%. The results of the study indicate that partially the variables Company Age have a significant effect on Earnings Management. While the variables Business Strategy, Profitability and Leverage do not have a significant effect on Earnings Management. Simultaneously the variables Business Strategy, Company Age, Profitability and Leverage have a significant effect on Earnings Management. The adjusted R squared value in this study is 0.508, which means that the ability of the independent variables to explain the variation of the dependent variable is 50.8% while the remaining 49.2% is explained by other independent variables outside the model.
ANALISIS PENGARUH KUALITAS PRODUK, HARGA DAN CITRA MEREK TERHADAP KEPUASAN PELANGGAN PT. CALMIC INDONESIA DI AREA JAKARTA. Tukidi, Tukidi; Romadhon, Patchu; Adhani, Ida
Management Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/mrb.v1i1.23

Abstract

ABSTRACT This study aims to determine the Effect Analysis of Product Quality, Price and Brand Image on Customer Satisfaction of PT. Calmic Indonesia in the Jakarta Area. Based on the results of the multiple linear regression test, it produces the equation Y = 2.053 + 0.090X1 + 0.184X2 + 0.687X3 + e. From the results of the t test the Product Quality Variable (X1) has a tcount value of 1.338 < ttable of 1.99656 and a significance level value of 0.186 > 0.05. Then Ha1 is rejected and Ho1 is accepted, so that it has no significant effect partially between the variable Product Quality (X1) on Customer Satisfaction (Y). The price variable (X2) has a tcount value of 1.470 <table of 1.99656 and a significance level of 0.146 > 0.05. Then Ha2 is rejected and Ho2 is accepted, so there is no significant effect partially between the Price variable (X2) on Customer Satisfaction (Y). The brand image variable (X3) has a tcount value of 5.454 > table 1.99656 and a significance level of 0.000 <0.05. Then Ha3 is accepted and Ho3 is rejected, so that it has a partially significant effect between Brand Image variables (X3) on Customer Satisfaction (Y). From the results of the calculation of the F test statistic, it shows that the Fcount value is 63.764 > Ftable is 2.74 and the significance value is 0.000 <0.05. This means that Ha4 is accepted and Ho4 is rejected, meaning that there is a simultaneous influence between Product Quality, Price and Brand Image on Customer Satisfaction at PT. Calmic Indonesia in the Jakarta Area. And from the results of the calculation of the adjusted R square value in the table it is 73.2%. Customer satisfaction is explained by product quality, price and brand image of 73.2% with the remaining 27.8% explained by other variables not explained in this study such as the marketing mix and other marketing strategies.
Pengaruh Content Marketing Tiktok Affiliate, Live Streaming dan Diskon Harga di Tiktok Shop Terhadap Keputusan Pembelian Produk Skincare (Studi Kasus di Jakarta Selatan) Tukidi, Tukidi; Adhani, Ida; Maulida Antika, Rizca
Management Research and Business Journal Vol. 2 No. 1 (2024): Edisi Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/mrb.v1i2.51

Abstract

This research is to find out whether Tiktok Affiliate Marketing Content, live steaming and Price Discounts at the Tiktok Shop affect the decision to purchase skincare products. This research uses a quantitative approach, namely distributing questionnaires via Google Form. Hypothesis testing via the t test (partial) obtained the result that the Tiktok Affiliate Content Marketing variable did not have a positive and significant effect on purchasing decisions. The Live Streaming variable has a positive and significant effect on purchasing decisions. The Price Discount variable has a positive and significant influence on purchasing decisions. The results of the F test (Simultaneous) in this research simultaneously, Content Marketing Tiktok Affiliate has no influence on purchasing decisions, while Live Streaming and Price Discounts influence Purchase Decisions, as well as the results of the coefficient of determination analysis of 0.350, meaning that 35% of decisions to purchase skincare products can be influenced by the variables Content Marketing Tiktok Affiliate, Live Streaming and Price Discounts, while the remaining 65% is influenced by other variables outside this research.
Analisis Pengaruh Kompensasi, Motivasi, Disiplin Kerja Terhadap Kinerja Karyawan Bimba Aiueo Tukidi, Tukidi; Adhani, Ida; Emilya Sari , Desy Dwi
Management Research and Business Journal Vol. 2 No. 2 (2024): Edisi : Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/mrb.v2i1.67

Abstract

This research aims to determine the effect of compensation, motivation, work discipline on employee performance both partially and simultaneously. This research uses quantitative methods with data collection techniques through distributing questionnaires. In this study, a saturated sample was taken of all biMBA AIUEO employees with a population of 40 employees. The data analysis method used is multiple linear regression analysis, with analysis of the coefficient of determination (R2), t test, and F test. Multiple linear regression analysis produces the equation Y= 3.231 + 0.189X1 + 0.473X2 + 0.099X3 obtained a coefficient of determination (R2) value of 0.946 or 94.6%, meaning that the coefficient of determination of employee performance variables is explained by the variables compensation, motivation, work discipline. Meanwhile, the remaining 6.4% is explained by other variables not explained in this study. The results of the t test show that the compensation variable (X1) obtained t of 2.289 which is smaller than t 2.0280 with a significance level of 0.028 which is smaller than 0.05, the motivation variable (X2) obtained t of 4.495 which is greater than t 2.0280 with the level significant 0.000 is greater than 0.05, the work discipline variable (X3) obtained t of 1.202 is greater than t table 2.0280 with a significance level of 0.237 greater than 0.05. So the compensation variable (X1) has a partial effect on the employee performance variable (Y), the motivation variable (X2) has a partial effect on the employee performance variable (Y), the work discipline variable (X3) has a partial effect on employee performance (Y). The results of the F test show that the Fcount value of 210.631 is greater than the Ftable of 2.84 with a significant value of 0.00. The significance value is smaller than 0.05. This means that Ho4 is rejected and Ha4 is accepted, meaning that there is a simultaneous influence between compensation (X1), motivation (X2) and work discipline (X3) on the performance of biMBA AIUEO employees (Y).
PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA DI ITC CIPULIR SELAMA MASA PANDEMIC COVID19 Adhani, Ida; Istiqomah, Istiqomah
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.13

Abstract

This study aims to determine the effect of e-commerce and the use of accounting information systems in making decisions for entrepreneurship at ITC Cipulir during the covid19 pandemic. The selected sample is 60 respondents who use a survey method with a questionnaire technique. The analytical technique used in this research is Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination and Hypothesis Testing. The results of data analysis show that the results of partial hypothesis testing of e-commerce (X1) and the use of accounting information systems (X2) affect entrepreneurial decision making (Y) based on the results of the study indicate that e-commerce and accounting information systems have a significant positive effect on entrepreneurial decision making.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Tilam Sari, Titis; Yulianti, Nita; Adhani, Ida
Accounting Research and Business Journal Vol. 1 No. 2 (2023): Edisi Agustus 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i1.35

Abstract

ABSTRACT This study aims to determine the effect of Good Corporate Governance and Company Size on Financial Performance. The sample of this research is 34 property and real estate companies listed on the Indonesia Stock Exchange (IDX) with a total of 170 data for the 2015-2019 period. Sampling method using analysis, coefficient of determination, t test, f test, and multiple linear regression analysis. The results of the study show that of the six independent variables analyzed, the Board of Directors (DD), Managerial Ownership (KM), and Company Size have no significant effect on Financial Performance. While the variables of the Board of Commissioners (DK) and the Audit Committee (KA) have a significant influence on financial performance. The coefficient of determination shown from the adjusted R2 value is 0.582. This means that 58.2% of the dependent variable, namely Financial Performance, can be explained by five independent variables, namely the Board of Directors (DD), Board of Commissioners (DK), Audit Committee (KA), Managerial Ownership (KM), and Company Size (UP). , while the remaining 41.8% is explained by other variables outside the research model.
EVALUASI ATAS PENERAPAN KEBIJAKAN AKUNTANSI PENGHAPUSAN BARANG MILIK NEGARA PADA KANTOR WILAYAH DJP JAKARTA BARAT Adhani, Ida; Thomas Dwi , Handoko
Accounting Research and Business Journal Vol. 2 No. 1 (2024): Edisi Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v1i2.39

Abstract

The aim of this research is to examine in more depth to study, evaluate and provide input on matters related to accounting policies for State Property. The data analysis technique used is by the author conducting interviews or asking questions related to state property to employees of the West Jakarta DJP Regional Office and qualitative techniques that prioritize informative descriptions related to application systems and depictions in tabular form. In implementing the accounting policy for writing off State Property at the West Jakarta Regional Office of the Directorate General of Taxes which is regulated by the Minister of Finance through Circular Letter number SE-36/MK.01/2014 and the procedures are outlined in Minister of Finance Regulation number PMK-86/PMK. 06/2016 assisted using the Agency Level Financial Application System (SAKTI). From the evaluation of the accounting policy for the write-off of State Property at the West Jakarta Regional Office of the Directorate General of Taxes in 2020, it can be concluded that the implementation of the write-off of State Property has been carried out properly in accordance with applicable government procedures and regulations.
Analisa Pengaruh Struktur Modal,Ukuran Perusahaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Adhani, Ida; Amelia, Risma
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.69

Abstract

The purpose of this study is to determine the effect of Capital Structure, Company Size, and Dividend Policy on Company Value in manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange for the 2019-2022 period. This type of data is secondary data from the financial statements of food and beverages companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The number of samples is 11 companies from 30 companies. Sampling is carried out by purposive sampling. The analysis techniques used are Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression, Coefficient of Determination (R2), t Test (Partial Test) and F Test (Simultaneous Test). The results of this study show that the Capital Structure partially has a positive and significant influence on the Company's Value, namely with a t-count value of 4.893 > t-table 2.01954 with a sig value. 0.000 < 0.05, Company Size partially has a negative and significant influence on Company Value, namely with a t-count value of -5.446 < t-table 2.01954 with a value of sig. 0.000 < 0.05, and the Dividend Policy partially does not have a significant effect on Company Value with a t-count value of 1.500 > t-table 2.01954 with a value of sig. 0.142 < 0.05. The results are simultaneously known as Capital Structure, Company Size and Dividend Policy have a significant effect on Company Value, namely with an f-count value of 48,095 > f-table 2,839 with a sig value. 0.000 < 0.05. The predictive ability of the three independent variables to Company Value is seen from the Adjust R Square value of 76.7% while the remaining 23.3% is influenced by other variables outside the research variable.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kualitas Audit Terhadap Manajemen Laba. Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2019 Supriadi, Holili; Hastuti, Wedia; Adhani, Ida
Accounting Research and Business Journal Vol. 2 No. 2 (2024): Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i1.74

Abstract

The purpose of this research is to ascertain whether the management of earnings by manufacturing businesses listed on the Indonesia Stock Exchange between 2015 and 2019 is influenced by company size, profitability, leverage, and audit quality. In this study, the following variables are employed: (1) Profit management is a dependent variable; and (2) company size, profitability, leverage, and audit quality are independent variables. Manufacturing companies that are listed on the Indonesian Stock Exchange are the subjects of this study. The research's data source was each company's annual or financial report from 2015 to 2019. The research sample consisted of 29 companies selected through the use of purposive sampling. Numerous tests, including the correlation and determination coefficient tests, autocorrelation test, multiple linear regression analysis, F-statistical test, t-statistical test, and multicollinearity test, were conducted as analytical tools using the Statistical Package for Social Sciences (SPSS) version 23 . The F-statistical test findings show a significant value of 0.000, or less than 0.05. Therefore, a company's size, profitability, leverage, and audit quality all together have a major influence on earnings management.
Co-Authors Afifi, Zaenal Ayu Nur Aini, Nabilah Emilya Sari , Desy Dwi Fitri Rahmawati, Dea Hanita Rusgowanto , Fransisca Hastuti, Wedia Herlambang, Iqbal Hijriah, Amanah istiqomah istiqomah Marismiati Maulida Antika, Rizca Merosea, Nitri Nita Yulianti, Nita Permana, Ridho Risma Amelia, Risma Romadhon, Patchu Rony Uncok Cahyadi Supriadi, Holili Supriyadi, Holili Susanti, Metta Thomas Dwi , Handoko Tilam Sari, Titis Tukidi Tukidi, Tukidi Zuhrotun Aulia, Triana