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All Journal Jurnal Dimensi Journal of Accounting Science Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Benefit : Journal of Bussiness, Economics, and Finance VISA: Journal of Vision and Ideas Jurnal Riset Ilmu Akuntansi Indonesian Journal of Sustainability Policy and Technology
Kirana, Nanda Wahyu Indah
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Determinant Factors of Firm Value: Cash Holdings and Dividend Policy as Mediation Yudhyani, Eka; Kulsum, Umi; Reza, Faizal; Sitorus, Astrid Napita; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.325

Abstract

In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.
Efektivitas Fungsi Audit Sebagai Alat Pengendalian Internal Dalam Mengungkap Kecurangan Laporan Keuangan Masruroh, Dinda Windy Aziz; Kirana, Nanda Wahyu Indah
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1434

Abstract

Efektivitas fungsi audit dan pengendalian internal masih relatif lemah, terbukti dari beberapa kasus di mana manajemen berhasil memanipulasi laporan keuangan meskipun telah melalui proses audit. Penelitian ini bertujuan untuk mengevaluasi efektivitas audit internal dan eksternal sebagai alat pengendalian internal dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa efektivitas audit dipengaruhi secara signifikan oleh kekuatan sistem pengendalian internal, kompetensi dan independensi auditor, serta prosedur audit berbasis risiko. Prosedur seperti vouching, analisis tren dan rasio, konfirmasi eksternal, dan evaluasi desain dan implementasi pengendalian telah terbukti efektif dalam mendeteksi indikasi kecurangan, terutama pada area yang rentan seperti pengakuan pendapatan dan transaksi kas. Penelitian ini diharapkan dapat memperkuat peran audit sebagai mekanisme strategis dalam mendeteksi dan mencegah kecurangan laporan keuangan di tengah kompleksitas transaksi bisnis dan semakin berkembangnya teknologi.
Ownership Structure, Capital Structure, and Their Impact on Financial Performance Waluyo, Christopher Glenn Caesar; Kirana, Nanda Wahyu Indah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1781

Abstract

This study aims to analyze the effect of concentrated ownership, managerial ownership, and capital structure on the financial performance of companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. This study provides empirical insight into how ownership structure and funding policies affect company profitability amid economic dynamics and competition in Indonesia's banking industry. A quantitative approach was used, with panel data regression analysis in EViews version 13, based on secondary data from the annual financial reports of the sample companies. The concentrated ownership is measured as the percentage of the largest institutional shareholding. The managerial ownership variable is measured by the proportion of shares owned by management. The DER ratio represents capital structure. Financial performance is measured using the ROA profitability ratio. Their results show that concentrated ownership and capital structure have significant effects on company financial performance, whereas managerial ownership does not.
EVALUASI PENERAPAN PROSEDUR AUDIT ATAS BEBAN UMUM DAN ADMINISTRASI DALAM MENDETEKSI KESALAHAN PENCATATAN OLEH KAP ABC Fiofellisya, Azah Navalatifana; Kirana, Nanda Wahyu Indah
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6351

Abstract

The charging of management's personal expenses to the general and administrative expense account and the practice of ta   x avoidance are indications of irregularities that have an impact on the fairness of the presentation of financial statements. This deviation reflects the weak effectiveness of audit procedures in identifying misstatements, especially in accounts that are routine and tend to be less supervised. This study aims to evaluate the effectiveness of the application of audit procedures by the ABC Public Accounting Firm (KAP) on general and administrative expense accounts. This research uses a descriptive qualitative approach with a case study method, which is carried out through observation, documentation, and interviews during the internship period at KAP ABC. The results showed that KAP ABC has implemented audit procedures according to standards, such as vouching, tracing, and cut-off analysis, which are quite effective in detecting potential misstatements. However, audit effectiveness is still affected by document delays and weak client internal controls.
Penerapan Vouching Dan Tracing Di Era Remote Audit: Integrasi Solusi Digital Untuk Meningkatkan Keabsahan Transaksi Klien Kap XYZ Muzakki, Imam Mahmud; Kirana, Nanda Wahyu Indah
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.497

Abstract

Digital transformation and pressure for cost efficiency are driving fundamental changes in audit practices, especially in vouching and tracing procedures that are now performed remotely. This research aims to examine how the integration of digital solutions can improve transaction validity, reduce operational costs, and minimize miscommunication between auditors and clients. Using a descriptive qualitative approach through direct observation and document analysis at XYZ Public Accounting Firm, it was found that remote auditing raises the risk of document invalidity due to limited physical access, digital data fragmentation, and weak evidence authentication systems. However, these challenges can be overcome through the implementation of an integrated audit trail system and the use of digital platforms that support continuous communication between auditors and clients. These findings confirm the importance of strengthening digital infrastructure in modern audit practices to maintain the credibility, effectiveness, and accountability of auditors' work in the era of remote auditing.
Co-Authors Acynthia Ayu Wilasittha Anik Yuliati Avi Sunani Dian Puspitasari Eka Yudhyani, Eka Endah Susilowati Fadilah, Aidha Kurnia Wardhani Faizal Reza Fiofellisya, Azah Navalatifana Haryati, Tantina Kurniawan, Muchamad Rizqy Lukitasari, Ika Chandra Mandasari, Virginia Masruroh, Dinda Windy Aziz Muzakki, Imam Mahmud Permatasari, Lintang Putri Putri, Nessa Pavetria Sari Andayani Serafina, Ligia Simanjuntak , Joshua Christian Sitorus, Astrid Napita Sofie Yunida Putri Syamsiar, Syamsiar Ulfa Puspa Wanti Widodo Waluyo, Christopher Glenn Caesar Wanti, Ulfa Puspa