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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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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): DECEMBER EDITION
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.
Pengaruh Effective Monitoring, Green Competitive Advantage, dan Personal Financial Need terhadap Financial Shenanigans pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Dewi, Annisa Nathania; Budiwitjaksono, Gideon Setyo; Azmiyanti, Rizdina
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6341

Abstract

The growth of Indonesia’s technology sector has become a significant driver of national economic development. However, this growth has also been accompanied by an increased risk of financial shenanigans or financial statement manipulation. This condition highlights the importance of understanding the factors that influence the potential for fraud, particularly in developing technology companies. The research employs a quantitative approach using secondary data. The results show that effective monitoring and personal financial need have a positive and significant effect on financial shenanigans, while green competitive advantage has a negative effect. These findings imply that the presence of independent commissioners does not necessarily prevent financial shenanigans if the supervisory function is not carried out substantively. In addition, personal financial pressure may increase the likelihood of opportunistic managerial behavior, whereas a strong commitment to green competitive advantage can serve as both an ethical and strategic mechanism to reduce the tendency of financial shenanigans in technology companies.
Impact of Board Size , CEO Duality, and Independent Commissioner on the Format of Sustainability Reports in Banking Companies Arifah, Aliya Murthi; Azmiyanti, Rizdina
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1003-1016

Abstract

Purpose: This study investigates the impact of board size, CEO Duality, and the independent commissioner board on the format of sustainability report in banking company. Methodology: A quantitative method using logistic regression analysis was applied to a sample of 31 banking companies listed on the Indonesia Stock Exchange from 2022 to 2024. Results: Board size and independent commissioner boards significantly influence the format of sustainability reports, while CEO duality has no impact. Findings: Companies with larger boards and more independent commissioners are more likely to publish standalone sustainability reports. Novelty: The research provides insights into how corporate governance factors, like board composition, influence sustainability reporting, a topic underexplored in the Indonesian banking sector.. Originality: This study contributes by focusing on banking companies in Indonesia and the application of governance variables in sustainability reporting formats.Conclusion: Board size and independent commissioners are key drivers of sustainability report formats, while CEO duality does not significantly influence the format. Type of Paper: Empirical Research article
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