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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi STIE Muhammadiyah Palopo JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Akuntansi : Jurnal Akuntansi Integratif Akubis: Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Bima Journal : Business, Management and Accounting Journal Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Apssai Accounting Review (ApAR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Masyarakat Akademisi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Ilmiah Ekonomi dan Manajemen
Azmiyanti, Rizdina
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Event Study: The Impact of Government Regulation Number 47 of 2024 on the Stock Market Reaction of Financial Sector Companies Listed on the IDX Ningtyas, Fatmala Yulia Putri Utami; Azmiyanti, Rizdina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2833

Abstract

The enactment of government regulation number 47 of 2024, which pertains to the elimination of non-performing loans for MSMEs, is constructive for MSMEs; however, investors have responded negatively. Utilizing a quantitative methodology, the investigation implements an event study. The research variables are abnormal return and trading volume activity, with a research observation period of 33 days. This period will include 16 days prior to the event, 16 days following the event, and 1 day during the policy enactment event. The purposive sampling technique was employed to select the sample from secondary data of 80 financial sector companies. Descriptive analysis tests, the Kolmogorov-Smirnov normality test, and the Paired Samples t-test hypothesis test comprise the research tests. The hypothesis test results suggest that the abnormal return variable does not exhibit any significant differences. Nevertheless, the trading volume activity variable exhibits a substantial disparity between the period prior to and following the policy enactment event. The findings of the research indicate that abnormal return are generally stable and decrease as trading volume activity increases. This suggests that investors are inclined to sell or release their shares when they are correlated, as evidenced by the abnormal return and declining stock price.
Tinjauan Literatur atas Dampak Penerapan Key audit matters terhadap Audit delay, Earning Management, dan Kualitas Audit Nurcahya, Devi; Azmiyanti, Rizdina
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1682

Abstract

This study aims to review previous literature on the impact of KAM implementation on Audit Delay, Earning Management, and Audit Quality. The method used is a systematic literature review, with articles obtained through the Publish or Perish application. The article criteria are articles indexed by SINTA and Scopus published in 2022-2025. The results of the study indicate that disclosure of Key Audit Matters can improve the quality of financial report communication and transparency so that it has a negative effect on audit delay, and can reduce the potential for earnings management. Disclosure of Key Audit Matters also shows a positive effect on audit quality because of broader disclosure, information asymmetry between stakeholders and management can be overcome
CEO and CSR Reporting: A Bibliometric Analysis Widoretno, Astrini Aning; Azmiyanti, Rizdina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 1 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.1917

Abstract

This study aims to examine previous studies related to the relationship between CEO power in the implementation of CSR in a company and explore how the characteristics of CEO power influence CSR, especially in non-financial companies in Indonesia with a period between 2020-2022 after the Covid pandemic -19. The method used in this study is a literature review by analyzing 21 articles that are relevant to the research topic raised. The analysis results stated that several previous studies revealed that CEO power had a negative relationshipwith a company's CSR disclosure level. In addition, CEO duality and CSR disclosure also has a negative relationship, where CEO duality will reduce the CEO's responsibility to stakeholders, which can weaken CSR performance in a company. This analysis explains that the relationship between CEO Power in implementing CSR is limited to manufacturing and mining companies and is rarely discussed regarding non-financial companies.
University Social Responsibilities-Based Green Accounting: Implementation of Green Universities Suhartini, Dwi; Widoretno, Astrini Aning; Azmiyanti, Rizdina
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3428

Abstract

The research aims to examine the differences in the implementation of green accounting based on University Social Responsibilities (USR) at the Sepuluh Nopember Institute of Technology (ITS) and Brawijaya University (UB). The data analysis method uses a different test approach with a sample size of 150 respondents from the academic community. The data collection method uses a mail survey with Google Forms. The research results prove no difference in implementing environmental awareness, environmental involvement, environmental reporting, environmental audit, and university social responsibility at ITS and UB. UB initiated the green campus concept and ITS with the eco campus concept. However, there are no audit reports related to green accounting at either campus. The contribution of this research will lead to policies for drafting environmental audit report regulations because campuses also produce waste from the impact of their activities. This regulation can strengthen sustainable practices on campus environments in Indonesia and ensure a sustainable environmental legacy for future generations.
ANALISIS EVENT STUDY PENERBITAN FATWA MUI NOMOR 83 TAHUN 2023 SEBAGAI AKSI BELA PALESTINA TERHADAP REAKSI PASAR MODAL INDONESIA Muth’iya, Rahmika Syafira; Sulistyowati, Erna; Azmiyanti, Rizdina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4404

Abstract

Penelitian ini mengkaji respon pasar modal di Indonesia terhadap peristiwa global, khususnya pecahnya perang Israel-Palestina yang berujung penerbitan Fatwa MUI Nomor 83 Tahun 2023 yang mendukung usaha pembebasan Palestina. Penelitian ini menggunakan metode event study untuk menguji dampak penerbitan fatwa tersebut pada trading volume activity dan abnormal return di pasar modal. Data sekunder dari yahoo finance dan Bursa Efek Indonesia mencakup volume perdagangan, harga saham, dan jumlah saham yang beredar, dianalisis untuk periode 14 hari sebelum dan sesudah peristiwa. Sampel penelitian terdiri dari 98 perusahaan sektor consumer non-cyclicals yang ditetapkan melalui purposive sampling. Pengujian statistik dalam penelitian ini menggunakan Wilcoxon Signed Rank Test yang menunjukkan adanya perbedaan signifikan pada abnormal return sebelum dan sesudah penerbitan Fatwa MUI Nomor 83 Tahun 2023, yang menunjukkan bahwa peristiwa tersebut mengandung informasi yang mempengaruhi keputusan investasi pelaku pasar. Namun, tidak didapati ketimpangan signifikan dalam trading volume activity, yang mengindikasikan bahwa meskipun terdapat respon dari pelaku pasar, hal ini tidak mempengaruhi volume saham yang diperdagangkan secara signifikan. Oleh karena itu, investor diharapkan untuk lebih bijak dalam menanggapi informasi sebelum melakukan investasi guna mencapai return yang diinginkan dan menghindari kerugian.
Analisis Efektivitas Kebijakan Pengelolaan Piutang pada Perusahaan Dagang Pasca Pandemi Covid-19 Zaisabilla, Clarissa Dyah; Azmiyanti, Rizdina
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13378

Abstract

Penelitian ini bertujuan untuk mengetahui apakah kebijakan perusahaan dalam mengelola piutang pasca pandemi sudah tepat untuk diberlakukan. Metode analisis deskriptif dengan pendekatan studi kasus diaplikasikan dalam penelitian ini dengan perhitungan beberapa rasio aktivitas seperti Receivable Turnover (RTO), Average Collection Period (ACP), Rasio Tunggakan, dan Rasio Penagihan. Penggunaan rasio aktivitas digunakan untuk menganalisis keefektifan pengelolaan piutang. Pengumpulan data diperoleh dengan melakukan observasi langsung dan dokumentasi. Receivable Turnover (RTO) dan Average Collection Period (ACP) pada tahun 2020 hingga 2023 yang didapatkan berfluktuasi dan tidak memenuhi standar yang ditentukan dalam penelitian yaitu 30 hari dan 12 kali. Rasio Tunggakan dan Rasio Penagihan yang dihitung menghasilkan persentase secara berurutan 1% dan 99%. Kesimpulan yang didapatkan dari penelitian ini adalah walaupun perusahaan hampir mengumpulkan piutang secara maksimal, jika terdapat indikator rasio aktivitas yang belum terpenuhi, yaitu Receivable Turnover (RTO) dan Average Collection Period (ACP) menghasilkan angka yang kurang, perusahaan harus segera mengambil langkah yang tepat demi kelancaran perusahaan.
Machiavellian Personality, Commitment, and Self-Efficacy: Unraveling Whistleblowing Intentions in Accounting Students: Kepribadian Machiavellian, Komitmen, dan Efikasi Diri: Mengungkap Niat Melakukan Whistleblowing pada Mahasiswa Akuntansi Azmiyanti, Rizdina; Suhartini, Dwi; Yunida Putri, Sofie
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.913

Abstract

This study investigates the relationship between commitment professionalism, Machiavellian personality, and whistleblowing intentions among accounting students, while examining self-efficacy as a moderating variable. Conducted on a sample of 200 7th-semester accounting students at Universitas Pembangunan Nasional "Veteran" Jawa Timur, the study employs a quantitative approach, using primary data collected through an online survey. Analysis with WarpPLS 7.0 reveals that high commitment and professionalism in accounting students can foster whistleblowing intentions without requiring high self-efficacy. Similarly, students with high Machiavellian personalities demonstrate whistleblowing motivation, independent of self-efficacy levels. These findings suggest that accounting students possess a heightened awareness of the importance of whistleblowing, which should be further nurtured through education and reinforcement of ethical principles in order to produce graduates with strong moral character and commitment to professional integrity.Highlights: Personality traits significantly impact whistleblowing intentions. Self-efficacy plays a crucial role in fostering ethical behavior. Enhancing ethical awareness is vital for shaping future accountants. Keywords: whistleblowing intentions, Machiavellian personality, commitment professionalism, self-efficacy, accounting students.
Studi Peristiwa Pandemi Covid-19 Terhadap Harga Saham Di Sektor Pariwisata Azmiyanti, Rizdina; Suhartini, Dwi
APSSAI ACCOUNTING REVIEW Vol 2 No 2 (2022): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v2i2.40

Abstract

This study aims to study the events of the COVID-19 pandemic on the share price of the tourism sector in Indonesia. This research is quantitative research with an event study approach. The documentation method is used to retrieve data of stock prices. This study uses purposive sampling to determine the number of samples, which are 28 tourism sector companies listed on the Indonesia Stock Exchange. Through this study, an observation was made on the stock price of the tourism sector to analyze the abnormal returns that occurred from the announcement of the first Covid-19 case in Indonesia. The results show that at the beginning of the Covid-19 pandemic in Indonesia, there were abnormal returns in the tourism industry shares, before the announcement of the first case the market had already reacted to the tourism industry shares because government support was being intensively implemented to advance the tourism sector. However, after the COVID-19 pandemic officially entered Indonesia, the share price of the tourism industry tended to react negatively due to the implementation of social restrictions in social activities. The results of this study contribute to one of the benchmarks for the Indonesian government to formulate economic recovery policies in the tourism sector.
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit Da Costa, Andreas Neill; Azmiyanti, Rizdina
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.91

Abstract

This research investigates the influence of audit fees, the length of the auditor-client engagement (audit tenure), and auditor rotation on the quality of audits in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Audit quality in this study is evaluated based on the participation of Public Accounting Firms (PAFs) associated with the Big Four. A quantitative research method is applied, utilizing logistic regression for data analysis. Samples were determined through purposive sampling, yielding 14 companies and a total of 42 observations over a span of three years. The results indicate that audit fees significantly affect audit quality, whereas audit tenure and auditor rotation do not demonstrate a statistically significant effect. These outcomes imply that higher audit fees contribute to sustaining auditor independence and professional conduct, while the length of service and changes in auditors have not shown a notable impact on audit quality. Future studies are encouraged to explore additional factors, including company size, leverage ratios, internal control systems, and auditor competence, to achieve more holistic insights.
Pengaruh Ukuran Perusahaan, Debt Default dan Audit Tenure Terhadap Opini Audit Going Concern Zain, Ahmad Zaky; Azmiyanti, Rizdina
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7703

Abstract

Riset ini bertujuan untuk mengkaji dampak Ukuran Perusahaan, Debt Default, dan Audit Tenure pada Opini Audit Going Concern. Sasaran riset ini yaitu 27 perusahaan BUMN tercatat di Bursa Efek Indonesia dalam rentang waktu 2021 hingga 2024. Metode purposive sampling dimanfaatkan pada pemilihan sampel, yaitu menggunakan kriteria khusus untuk memastikan kesesuaian data dengan sasaran penelitian. Setelah proses seleksi, 26 perusahaan memenuhi syarat sebagai sampel, menghasilkan total 104 data observasi selama empat tahun masa pengamatan. Data dianalisis dengan memakai regresi logistik yang dilakukan melalui IBM SPSS versi 31. Temuan riset mengindikasikan bahwa Ukuran Perusahaan dan Debt Default memiliki pengaruh pada Opini Audit Going Concern. Sebaliknya, Audit Tenure tidak memiliki pengaruh pada opini audit Going Concern. Studi ini memiliki keterbatasan karena terfokus pada sampel perusahaan BUMN. Pembatasan ini dapat mengurangi generalisasi hasil, sebab karakteristik BUMN (seperti dukungan pemerintah dan struktur tata kelola yang berbeda) mungkin tidak representatif untuk perusahaan swasta atau entitas bisnis lainnya. Oleh karena itu, perlu pertimbangan cermat jika temuan ini diterapkan pada konteks yang lebih luas. Implikasi dari penelitian ini menyoroti krusialnya penerapan manajemen keuangan yang efektif di perusahaan, terutama dalam mencegah kondisi gagal bayar, yang dapat meningkatkan probabilitas diterimanya opini audit Going Concern.
Co-Authors Amir Mahmud Arifah, Aliya Murthi Budiwitjaksono, Gideon Setyo Da Costa, Andreas Neill Dewi, Annisa Nathania Dwi Suhartini Erna Sulistyowati Fahriza, Taris Anggie Fitri, Dita Anggia Lailatul Manullang, Stephanie Melizcha Muth’iya, Rahmika Syafira Ningtyas, Fatmala Yulia Putri Utami Nurcahya, Devi Pramesti, Sri Dilla Putra, Nieto Ramadhani, Sabina Fitri Rista, Raharka Prismadifa Sabrina, Marthaza Saputra, Nanda Wahyu Sofie Yunida Putri Sukiswo, Helmy Sukiswo, Wahyu Helmy Dimayanti Ulfa Puspa Wanti Widodo Widodo, Ulfa Puspa Widoretno, Astrini Aning Yunida Putri, Sofie Zain, Ahmad Zaky Zaisabilla, Clarissa Dyah