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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuntansi Krida Wacana PENELITIAN DAN KARYA ILMIAH JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Ensiklopedia Social Review Jurnal Ilmiah Manajemen Kesatuan BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ilmiah Wahana Pendidikan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Economic Reviews Journal Journal of Social And Economics Research Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Eduvest - Journal of Universal Studies Jurnal Riset Manajemen dan Ekonomi Jurnal Informatika Ekonomi Bisnis Dirkantara Indonesia EBID:Ekonomi Bisnis Digital VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi journal of social and economic research Journal of Ekonomics, Finance, and Management Studies NuCSJo : Nusantara Community Service Journal
Christina Dwi Astuti
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Kualitas Sistem, Informasi dan Layanan Sistem ERP Terhadap Kepuasan UMKM JABODETABEK Jasmine Vyrza Qonita; Christina Dwi Astuti; Mulyadi Siregar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9168

Abstract

This research aims to determine the quality of the system, the quality of information, and the quality of service for using the Enterprise Resource Planning (ERP) system on the statisfication of Micro, Small, and Medium Enterprise (MSME) players in the JABODETABEK area. The population in this study were MSME players who used the ERP system for their daily business activities and were in the JABODETABEK area. The sample data collection technique used purposive sampling with a research instrument in the form of a 5-point Likert scale questionnaire as a variable measurement. The number of samples selected was 145 samples. The data analysis method used is Structural Equation Modeling (SEM) analysis. The results showed that system quality, information quality, and service quality had a positive effect on ERP system user satisfaction.
Pengaruh Hal Audit Utama, Kompleksitas Operasi, dan Komite Audit Terhadap Ketidaktepatan Waktu Pelaporan Audit Hannah Paramita Freed; Christina Dwi Astuti; Mulyadi Siregar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9256

Abstract

This study aims to determine the effect of key audit matters, complexity operation and audit committee on audit report lag. The quantitative method used in this study uses secondary data sources in the form of annual reports and audited financial statements. The samples in this study consist of companies in the Properties & Real Estate industry which are listed on the Indonesia Stock Exchange (IDX), selected using the purposive sampling technique. The number of samples is 144 companies with 152 observations during the 2022–2023 period. Multiple linear regression analysis method was used as hypothesis testing in this study.  The results of this study indicate that audit committee has a negative effect on audit report lag. Meanwhile, key audit matters and complexity operation have no effect on audit report lag.
Pengaruh Biaya Audit, Kantor Akuntan Publik, dan Komite Audit Terhadap Hal Audit Utama Audrey Alvania; Christina Dwi Astuti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6976

Abstract

This study aims to analyze the influence of audit fees, audit firms, and audit committees on Key Audit Matters. A quantitative approach was employed using secondary data obtained from annual reports and independent auditor reports. The study population includes companies in the cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. The purposive sampling method was used to select the sample, resulting in 202 samples that met the research criteria. The data were analyzed using a multiple regression model processed with SPSS software. The findings reveal that audit firms and audit committees have a positive influence on Key Audit Matters. However, audit fees do not show an impact on Key Audit Matters.
Co-Authors Adies Frima Suryaveni Afnilia, Finni Agnia Cantika Kartikasari Aini, Fitriana Nur Alfira Tifa Muliza Andhika Pratama Andreas Koli Koli Todo Golo Anne Monica Sijabat Aprillida, Thasya Armay Adelia M B Atikah Hijriyanah Audrey Alvania Ayu Aulia Oktaviani Ayu Ekasari Azizah Zulfika Azzahra, Vivi Fachrani Barida Syava Noor Zahra Corny, Moh. Ardan Makarim Dina Mellyana Djanoearko, Rahma Ellok Satiti Endah Sri Wahyuni Fitri Noviera Gratia Easter Sarah Nta'ola Halik, Dini Justika Istiqawaty Hannah Paramita Freed Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hidayat, Darra Pradita Indahyanti, Tri Jasmine Vyrza Qonita Josua Partogi Parasian Pasaribu Juliawaty, Ririn Kefas Anugrah Khristina Curry Kusumaningrum, Meyrina Lala Lathifah Ariyani Leon, Farah Margaretha Lidia Wahyuni Marchelia Grace Marisa, Oktafalia Mochammad Razel Putra Zalna Muliza, Alfira Tifa Mulyadi Siregar Naibaho, Jessica Gratia Nikijuluw, Trixie Elvaretta Nuryadin, Sausan Syahirah Pangestika, Friska Oktaviana Widya Permatasari, Indah Yunita Prastyawan, Riska Putri, Kendra Aulia Husna Rahayu, Upit Arapia Rahmawati, Nesya Kartika RAMADHANI, KAMILA Rifani, Deivy Ridha Saphira, Janice Sholekha, Ayu Sinaga, Amelia Suciati, Anugerah Putri Supandi, Serlin Syachyadi, Ilham Syahla, Aqilah Syandra Putri Tryaswati Wahyuni Rusliyana Sari Wanadri, Chandra Wati Wati Yana, Via Sukma Yanti, Harti Budi Yolanda Citra Melissa Yuniarto, Fajar Eka Yuslian, Nadiya Nurliani Putri Zuhdi, Abid Maulana