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All Journal Jurnal Akuntansi Indonesia KEUNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Apssai Accounting Review (ApAR)
Hastuti, Theresia Dwi
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Impact Of Audit Fee, Auditor Switching, Workload And Auditor Specialization On Audit Quality averina, Putri; Hastuti, Theresia Dwi
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.67-80

Abstract

During the research period from 2020 to 2022, this study was conducted to assess the impact of audit fees, auditor changes, workload, and auditor expertise on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX). The number of companies in the study population was 314 (103 companies in 2020, 105 companies in 2021, and 106 companies in 2022). The purposive sampling method was used to select a sample of companies to be analyzed, with a total sample of 145 companies. In data analysis, this study applies a quantitative approach using logistic regression to test the validity of the regression, model fit, coefficient of determination, and research hypotheses. The results showed that audit fees and auditor expertise have a positive and significant effect on audit quality, while workload has a negative and significant model effect on audit quality. Auditor turnover is not proven to have a significant effect on audit quality. This research is expected to make an important contribution in the effort to improve audit quality by understanding more deeply the factors that affect such quality.keywords: Auditor Switching, Audit Fee, Auditor Specialization, Audit Quality, Workload
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH MENGGUNAKAN M-BANKING BERDASARKAN TEORI TAM Caroline, Christine Clara; Hastuti, Theresia Dwi
KEUNIS Vol. 9 No. 2 (2021): JULI 2021
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2224.813 KB) | DOI: 10.32497/keunis.v9i2.2819

Abstract

This study aims to determine the positive influence of Perceived Ease of Use (PEOU), Perceived Ease of Use (PEOU), Perceived Usefulness (PU), Subjective Norm (SN), Subjective Norm (SN) on Intention to Use (ITU), and To determine the positive effect of Attitude (A) on Intention to Use (ITU). The sample is 207 respondents using M-Banking in Yogyakarta. SEM AMOS is used and has an effect on attitudes (A) of M-Banking users, Subjective Norms (NS) have a positive effect on interest in using (ITU) M-Banking, Perceived ease of use (PEOU) has a positive effect on perceived benefits (PU). M-Banking, Perceived Benefit (PU) has a positive effect on Interest in Using (ITU) M-Banking, Subjective Norms (SN) has a positive effect on Perceived Benefit (PU) M-Banking, Subjective Norms (NS) there is a relationship with interest (ITU) ) M-Banking, Attitude (A) there is a relationship in (ITU) M-Banking.
THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTE, AND INTERNAL CONTROL SYSTEMS ON FINANCIAL REPORT QUALITY (IDX FINANCE SECTOR) Sem, Dea Van; Hastuti, Theresia Dwi
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5507

Abstract

The objective of this study is to examine the impact of audit quality, audit committees, and internal control systems on the quality of financial reporting. The study population consists of financial companies listed on the IDX during the period 2018-2022. Secondary data in the form of annual reports were obtained from the website www.idx.co.id, and data were collected from 230 financial companies using the purposive sampling method. This study uses multiple linear regression analysis with the help of SPSS version 25. The results indicate that the internal control system has a positive impact on the quality of financial reports. However, neither audit quality nor audit committee has any effect on the quality of financial reports.
IMPLEMENTATION OF INFORMATION TECHNOLOGY IN FINANCIAL SYSTEM AT UNIVERSITY X Retta, Intan Ilsa Alma; Hastuti, Theresia Dwi
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4199

Abstract

The rapid development of technology requires organizations to keep up with innovation in order to achieve competitive advantages. University X is a university that is beginning to prepare for this wave of change by implementing a system in the financial transaction process. This study aims to analyze the application of information technology in the financial system at University X. The data collection approach used in this study is the interview method. It is a qualitative descriptive study that uses primary data. The respondents in this study were those who were directly involved in the transition process from manual work before 2011 to using the new IFS system in 2022, including the Deputy Chancellor for Finance, Head of Finance, Staff of the Salary Section of the Finance Section, Staff of the Bookkeeping Section of the Finance Section, and System Staff in the HR Section. The results of the analysis can be concluded: before 2011, a manual system was implemented, then from 2011 to 2016, an intranet system was implemented; from 2016 to 2018, the development was intranet system A; from 2019 to 2020, the K-system; and from 2022 until now, IFS. However, before 2019, the payroll division was still worked out manually using simple Excel and printed payslips. From 2019 to 2020, a new system was implemented that could provide notifications of expired allowances. The findings in this study can be used to assist universities dealing with technological changes, especially in the process of implementing a new financial system so that it can be accepted by its users and, moreover, the system is actually implemented successfully in an organization.
The Impact of External Locus of Control, Professional Commitment, and Acceptance of Client Explanations on Premature Audit Sign-Off Among Public Auditors: The Moderating Role of Time Budget Pressure Sugiyarto, Sugiyarto; Hastuti, Theresia Dwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2710

Abstract

Auditors hold a critical role in providing objective assessments of financial statement accuracy and fairness. However, audit integrity faces challenges, notably premature sign-off, which risks compromising audit validity and potentially leading to inaccurate financial statements that affect stakeholders. This study examines factors influencing premature sign-off, specifically external locus of control, professional commitment, and a tendency to readily accept client explanations, with time budget pressure as a moderating variable. Using survey data from 72 auditors in Semarang public accounting firms, hypotheses were tested through multiple regression and moderation analysis. Findings reveal that external locus of control and readily accepting client explanations positively influence premature sign-off, while professional commitment has a significant negative effect. Time budget pressure significantly moderates the relationships between external locus of control and professional commitment with premature sign-off, though it does not significantly affect the relationship with readily accepting client explanations. These insights enhance understanding of auditor behavior and audit quality.
EFFECTIVENESS AND EFFICIENCY OF INTERNAL CONTROL OVER THE MANAGEMENT OF HUMAN RESOURCES OF XYZ GAS STATIONS Felicia, Ellen; Hastuti, Theresia Dwi
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5369

Abstract

The purpose of this study was to determine the effectiveness and efficiency of internal control in managing human resources at XYZ Gas Stations. This research uses a qualitative method. This research collected primary data by conducting interviews with the Director, Manager, and Supervisor of XYZ Gas Station and documenting related files. Researchers found several problems related to human resource management such as contracts with partners and Pertamina Corporation that are not clearly managed, employees who do not carry out their job descriptions properly, inaccuracy in calculating sales rewards and ineffective HR control systems. The results of this study indicate that human resource management including internal control implemented by XYZ Gas Station has not run optimally and XYZ Gas Station must discuss with the Internal Control Unit in handling human resource management.
PENGARUH FRAUD PENTAGON DAN SELF EFFICACY TERHADAP KECURANGAN AKADEMIK S, Liauw Benedicta Fonny; Hastuti, Theresia Dwi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1389

Abstract

Pengaruh fraud pentagon dan self efficacy terhadap kecurangan akademik dipelajari dan diukur dalam penelitian ini. Sumber data untuk penelitian ini adalah kuesioner yang dibagikan kepada semua mahasiswa akuntansi di Universitas Katolik Soegijapranata. Sebanyak 187 siswa diambil sebagai sampel. Hasil penelitian menunjukkan bahwa kesempatan, kemampuan, arogansi, dan self efficacy berpengaruh signifikan positif terhadap kecurangan akademik, sedangkan tekanan dan rasionalisasi berpengaruh negatif terhadap kecurangan akademik.
Persepsi Karyawan terhadap Peran Internal Audit Sebagai Divisi Baru Dalam Upaya Mewujudkan Good University Governance (Studi Kasus PTS XYZ di Semarang) Herawati, Lisa Dwi; Hastuti, Theresia 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.v2i2.38

Abstract

This study aims to determine employee perceptions of the role of internal audit at PTS XZY in Semarang as a new division and can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach at PTS XYZ. The data collection methods of this research are interviews, observation and documentation. The result of this research is that employees' perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame.
Co-Authors averina, Putri Caroline, Christine Clara Felicia, Ellen Herawati, Lisa Dwi Retta, Intan Ilsa Alma S, Liauw Benedicta Fonny Sem, Dea Van Sugiyarto Sugiyarto