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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PEKBIS JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Accounting Analysis Journal
Yuneita Anisma
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Humanities Economics, Econometrics & Finance Education Physics Social Sciences Other

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Corporate Social Responsibility Performance in the Environmental Sector: Role of Board Directors and Foreign Ownership Safitri, Devi; Anisma, Yuneita; Yusralaini, Yusralaini; Zarefar, Arumega
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.19131

Abstract

Purpose: The purpose of this research is to examine and experimentally demonstrate how foreign ownership and director qualities affect CSR performance, particularly in the environmental sector. The presence of independent directors, board size, and gender diversity serve as markers of the qualities of the board.  The variables controlled in this study include company size, ROA, ROE, DER, and industry sensitivity. Method: The study utilizes a sample of 256 companies that are involved in PROPER on the IDX, except for finance. The data analysis technique used is Ordinary Least Squares (OLS) using STATA 17. Findings: The Research results show that only board size can improve CSR performance in the environmental field. Meanwhile, gender diversity on the board, independent directors, and foreign ownership do not influence the success of CSR in the environmental field. Novelty: The study differs from previous research by focusing specifically on corporate social responsibility performance in the environmental sector. To make sure the data used to assess CSR performance in the environmental sphere is objective and quantifiable, the researcher utilises the PROPER score that the firm received from the Ministry of Environment and Forestry.
THE EFFECT OF AUDIT LAG, AUDITOR’S REPUTATION, COMPANY SIZE, AND COMPANY GROWTH ON GOING-CONCERN AUDIT OPINION Ramadhani, Runaily; Anisma, Yuneita; Safitri, Devi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1420

Abstract

The purpose of this study is to test and demonstrate empirically the effects of audit lag, auditor’s reputation, company size, and company growth on going-concern audit opinion. This study is a quantitative study with secondary data sources. The population of this study includes 58 mining companies registered on the IDX in 2017-2021. The samples consist of 25 companies which were selected through a purposive sampling technique. The hypothesis was tested using logistic regression analysis with the IBM SPSS 25 application. According to the logistic regression test, audit lag and company size have a positive impact on going-concern audit opinion. However, neither auditor reputation nor company growth has any effect on going-concern audit opinion.
Pengaruh Audit Tenure, dan Auditor Switching Terhadap Kualitas Audit Dengan Komite Audt Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Yoza, Fidela Inaya Putri; Anisma, Yuneita; Hasan, Mudrika Alamsyah
Journal of Management Accounting, Tax and Production Vol 3, No 2 (2025): September 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i2.6875

Abstract

Kualitas audit adalah sebagai probabilitas dimana seorang auditor menemukan dan melaporkan tentang adanya suatu pelanggaran dalam sistem akuntansi kliennnya. Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure dan auditor switching terhadap kualitas audit dengan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Penelitian ini  menggunakan pendekatan kuantitatif dengan metode analisis regresi logistik. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang terpilih dalam penelitian ini adalah sebanyak 18 perusahaan dan dipilih berdasarkan kriteria yang sudah ditentukan. Hasil penelitian menunjukkan audit tenure tidak berpengaruh terhadap kualitas audit. Sedangkan auditor switching berpengaruh terhadap kualitas audit. Dan Komite Audit berhasil memoderasi pengaruh audit tenure terhadap kualitas audit. Namun komite audit tidak berhasil memoderasi pengaruh auditor switching terhadap kualitas audit.
Pengaruh Whistleblowing System, Pengendalian Internal, dan Budaya Organisasi Terhadap Pencegahan Fraud (Studi Empiris pada Rumah Sakit Kota Pekanbaru) Yulvarizal, Trysa; Anisma, Yuneita; Hasan, Mudrika Alamsyah
Journal of Management Accounting, Tax and Production Vol 3, No 2 (2025): September 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v3i2.6874

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh whistleblowing system, pengendalian internal, dan budaya organisasi terhadap pencegahan fraud pada Rumah Sakit di Kota Pekanbaru. Penelitian ini merupakan penelitian kuantitatif. Sumber data yang digunakan merupakan data primer yang dihasilkan dari total 155 kuesioner dengan manajer keuangan, satuan pengawas internal, staff keuangan, dan karyawan office rumah sakit sebagai respondennya. Populasi dalam penelitian ini adalah sebanyak 31 rumah sakit yang terdiri dari rumah sakit tipe A hingga tipe D yang ada di Kota Pekanbaru. Hasil analisis data menggunakan bantuan program SPSS 30.0 menunjukkan bahwa pengendalian internal dan budaya organisasi berpengaruh terhadap pencegahan fraud pada Rumah Sakit Kota Pekanbaru. Hal ini terjadi karena adanya integritas yang baik, dilakukannya pengawasan secara berkala, serta manajemen rumah sakit menjunjung tinggi nilai-nilai etika. Sebaliknya, whistleblowing system tidak berpengaruh terhadap pencegahan fraud pada Rumah Sakit Kota Pekanbaru. Hal ini terjadi akibat kurangnya dukungan kepada karyawan, serta ketidakyakinan karyawan mengenai keamanan apabila berperan sebagai whistleblower.
PENGARUH PENERAPAN SAK EMKM DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KABUPATEN PELALAWAN Ameldi Putri, Dinda; Anisma, Yuneita; Riska Natariasari, Riska
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.6716

Abstract

This study aims to determine the effect of adopting Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS-MSMEs) and utilizing Accounting Information Systems (AIS) on MSMEs’ financial reporting quality in Pelalawan Regency, Riau. This study used a quantitative method and the 4 SmartPLS application to process the data. The sample consisted of 100 respondents determined using Slovin’s formula. The respondents were MSME actors operating in the capital city of Pelalawan Regency, Riau, who had been in business for at least one year and had implemented FAS-MSMEs and utilized AIS in preparing their financial statements. The results showed that FAS-MSMEs adoption and AIS use had a positive and significant effect on the FQ of MSMEs. These findings confirm that implementing accounting standards and using accounting information systems can enhance the quality of financial reporting in the MSME sector.
THE EFFECT OF SLACK RESOURCES, BOARD OF DIRECTORS FEMINISM, MEDIA EXPOSURE AND INDEPENDENT COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY PERFORMANCE IN THE ENVIRONMENTAL SECTOR Fadia Khairunnisa; Yuneita Anisma; Devi Safitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.72550

Abstract

This research aims to determine the effect surplus assets, female representation in the boardroom, media visibility, and independent board of commissioners on corporate social responsibility performance in Firms registered with the Indonesia Stock Exchange (IDX) that were involved in the PROPER program between 2021 and 2023. The response variable, namely corporate social responsibility performance, is measured using the PROPER rating. The independent variable, namely Surplus resources, is measured using LN Liquid assets, The governing board directors feminism variable is measured using the percentage of female board of directors in the company, the media exposure variable is measured based on CSR disclosure on the company's website and the independent board of commissioners variable is measured using the percentage of independent commissioners in the company. The control variables used are company size, ROE, and DER. The research employed purposive sampling, resulting in as many as 256 companies. Quantitative data were employed in this study, and the analysis method was is panel data regression analysis. Employing regression analysis via the STATA application as the research method, the findings of this study demonstrate that the independent board of commissioners exerts a noteworthy positive influence on CSR performance, while slack resources, board feminism, media exposure have no effect on CSR performance. The results of this study are useful in practice to find out the deeper functions of available capital, female representation on the board, media visibility, and non-executive commissioners, employing these factors to enhance the firm's CSR performance.
MENINGKATKAN INTEGRITAS LAPORAN KEUANGAN : PERAN MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT Pratiwi, Yossi Ayu; Anisma, Yuneita; Putra, Adhitya Agri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.363-383

Abstract

This research examined the effect of Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, Company Size, and Audit Quality on Financial Statement Integrity. The population in this study are all BUMN Companies listed in Indonesia Stock Exchange (BEI) in the 2017-2019 period. This research is quantitative research. The type of data used in this study is secondary data from financial statstatements annual reports mentioned above. The sampling method is purposive sampling. The total sample in this study is 15 firms. These data were analyzed using multiple regression analysis with SPSS Version 25. The results of this study showed that Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, and Audit Quality affect Financial Statement Integrity, while Company Size does not affect Financial Statement Integrity.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN INOVASI TERHADAP KINERJA UMKM : THE EFFECT OF FINANCIAL LITERACY, FINANCIAL INCLUSION, AND INNOVATION ON MSMEs PERFORMANCE Joko, Joko Susilo; Anisma, Yuneita; Sofyan, Azhari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.1-10

Abstract

This study aims to examine and analyze the effect of financial literacy, financial inclusion, and innovation on the performance of MSMEs in Pekanbaru City. The population of this study is MSMEs scattered in Pekanbaru City which recorded as many as 14,120 MSMEs. The sample used was 78 respondents who were determined by using the purposive sampling technique. The data analysis method used in this study is multiple linear regression analysis, with a significance level of 0,05. Meanwhile, the analytical tool used in this research is the data processing software Statistical Product and Service Solutions (SPSS). The results of the study indicate that financial literacy and financial inclusion have an effect on the performance of MSMEs as evidenced by tcount > ttable. While other findings indicate that innovation ha a no effect on the performance of MSMEs in Pekanbaru City .
PENGARUH FAKTOR FINANSIAL DAN NON FINANSIAL TERHADAP KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN : THE INFLUENCE OF FINANCIAL AND NON-FINANCIAL FACTORS ON THE DELAY OF PUBLICATION OF FINANCIAL STATEMENTS Muthaqin, Maulana; Anisma, Yuneita; Sofyan, Azhari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.133-150

Abstract

This research intends to investigate the impact of profitability, solvency, liquidity, size of the company, auditor opinion, and audit committee on the overall delay in the release of financial statements. The population of this research is service companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample selection in this research used the purposive sampling technique, from 325 selected populations following the sample criteria to 100 companies. The analytical tool used in this research is logistic regression analysis with IBM SPSS 25 Version. The results of this research found that profitability, solvency, liquidity, company size, auditor opinion, and audit committee had no effect on the total lag in the publication of financial statements.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN REPUTASI KAP TERHADAP TIMELINESS : OPINI AUDIT SEBAGAI PEMODERASI: THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, LEVERAGE, AND KAP'S REPUTATION ON TIMELINESS: AUDIT OPINION AS A MODERATION Asnizonia, Febby; Anisma, Yuneita; Silalahi, Sem Paulus
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.340-355

Abstract

This study investigates and assesses the effects of profitability, business size, leverage, and KAP's reputation on the timeliness of financial reporting using the auditor's opinion as a moderating variable. The study population consists of manufacturing companies in the consumer products industry that were listed on the Indonesian Stock Exchange in 2018–2020. The sampling method employed in this study to create a sample of 51 businesses was purposeful sampling. The analysis technique is logistic regression analysis using moderated regression analysis and SPSS version 26. The results of this study show that profitability, firm size, or KAP's reputation have no bearing on the accuracy of financial reporting. Leverage also affects how quickly financial reports are produced. These points of view are insufficient to mitigate the impact of KAP's profitability or scale, leverage, and reputation on the promptness of financial reporting.
Co-Authors ', AL Azhar A ', Kamaliah ', Rofika Adrian Freddy Hilman Ahmadin Saleh, Ahmadin Alnoprika Muluk Ameldi Putri, Dinda Amir Hasan Anak Agung Gede Sugianthara Andreas ' Anggela, Anggela Anggreini Permata Sari Annisa Rindani Asnizonia, Febby Atma Pratama, Atma Azhari Sofyan Azwir Nasir Balqish, Meylannisa Bunga Pramudia Putri Christina ' Cristina ' Desmiyawati ' Desmiyawati -, Desmiyawati Desy Sefri Yensi Devi Safitri Edlin, Debby Nadya Elian Susanti Elsa Fibeany Liora EMRINALDI NUR DP Fadel Iswandi Prawira Fadia Khairunnisa Fakhri - Fathia Vivie Lamia Fauzan Azima Fazdlilah Adri Finta Isfa Nofianti Fitriatul Aini Greace Angelina Simangunsong Ibnu Fadhlan Ichsan Randiza Imam Trianto Isna Kurniati Isworo Wulandari JANSEN MARIN MARTUA HS Jelfani Saragih Sumbayak Joko, Joko Susilo Juliana - Kamaliah ' Kennedy ' Kennedy - Ketut Tirtayasa Kiki Syafrinaldi, Kiki Kirmizi ' Liza Rahayu M Rusli M. Rasuli Meilda Wiguna Mudrika Alamsyah Hasan Muhammad Akbar S Muthaqin, Maulana Niken Anindhita Noveirina, Ditta Oetary Triyani Ostari, Vina Pakar Firdaus Pratiwi, Yossi Ayu Putra, Adhitya Agri Putri, Firstcilia Eldy Putri, Tri i Aulia R. Adib Al Khalish Rachmat Handani Rahmadani, Syahira Raihanil Jannah Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Runaily Rheny Afriana Hanif Rheny Afriani Anif Riska Natariasari Riska Natariasari, Riska Riski, Ahmadi Madi Rita Anugerah Rofika ' Rofika Rofika, Rofika Rossy Amalina Anjani Sem Paulus Silalahi Sisca Mutiara Sari Sonia Sischa Eka Putri Sonia, Dewi Puspita Sri Rahmi Utami Stephanie Amelia Handayani Barus, Stephanie Amelia Syaidina Efri Saputra Taufeni Taufik Taufik Edrin Saputra Tedi Permadi Tetty Mawarni Vina Kurniaty Vince Ratnawati Wahyudi Saputra Wulan Desriza Putri Xenia Amelia Yoza, Fidela Inaya Putri Yulvarizal, Trysa Yundari, Yundari Yusaz, Agnisa Cesidahrila Yusralaini Yusralaini, Yusralaini Zainal Abidin Zainal Abidin Zein Zarefar, Arumega Zirman ' Zirman - Zirman -, Zirman Zirman Zirman