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Adhani, Ida
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Journal : ARBUS

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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.
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.
ANALISIS PENGARUH PENDAPATAN USAHA, PERPUTARAN PERSEDIAAN, BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA SEKTOR CONSUMER CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Adhani, Ida; Fitri Rahmawati, Dea
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.81

Abstract

The purpose of this research is to determine the analysis of the influence of business income, inventory turnover, operational expenses on net profit in the consumer cyclical sector listed on the Indonesian Stock Exchange (BEI) in 2020-2023. The type of data is secondary data from the financial reports of consumer cyclical sector companies listed on Indonesian Stock Exchange for the 2020-2023 period. Sampling was carried out by purposive sampling. The analysis techniques used are the Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression, Coefficient of Determination (R2), t Test and F Test. The results of this study show that partial business income has no and significant effect on net profit, partial inventory turnover has an influence positive and significant on net profit and operational expenses partially have a significant influence on net profit. The results are simultaneously known as Business Income, Operational Costs, Inventory Turnover to Net Profit. The predictive ability of the three independent variables on Net Profit can be seen from the Adjust R Square value of 40.2%, while the remaining 59.8% is influenced by other variables outside the research variables.
ANALISIS PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), DAN PRICE BOOK VALUE (PBV) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018 – 2023 Supriyadi, Holili; Adhani, Ida; Ayu Nur Aini, Nabilah
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.83

Abstract

This research aims to examine the influence of Earning Per Share (EPS), Price Earning Ratio (PER),and Price Book Value (PBV) on share prices in food and beverage sub-sector companies listed on theIndonesia Stock Exchange (BEI) in 2018-2023 , with a purposive sampling method. The data analysistechnique uses panel data regression, the type of data used is secondary data sourced from thecompany's annual financial report. The method used in this research is a quantitative method with dataanalysis using multiple linear regression tests involving classical assumption tests, followed by partialsignificance using the t test and to find out simultaneously the f test with a significance level of 5%,correlation coefficient test and also the coefficient of determination test (R2). The research results showthat the multiple linear regression test has the equation Y = -908,117+ 12,110X1 + 42,284X2 +495,152X3. Partially, the EPS variable has a significant effect on stock prices with a significance of0.000, while the PER and PBV variables do not have a significant effect on stock prices with asignificance of more than 0.05. Meanwhile, simultaneously the variables EPS, PER, and PBV have asignificant influence on share prices with a significance of 0.000< 0.05. The projection ability of the three variables on stock prices is shown from the results of thecoefficient of determination test (R2) which has an Adjusted R Square value of 50.2%. The remaining49.8% is explained by other variables outside the research model.
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