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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Erudio: Journal of Educational Innovation The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Jurnal Akuntansi
Sari Atmini
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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Keakuratan Model Altman Z – Score, Grover, Zmijewski, Dan Springate Dalam Memprediksi Kondisi Financial Distress Pada Perusahaan Sektor Industri Dasar Dan Kimia: Logam, Keramik, Dan Plastik 2017 – 2020 Renanty, Treanetta Hening; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.2

Abstract

This study aims to find the highest accuracy financial distress prediction model. Types of Industries that will be selected are the basic & chemical industries: Metals, Ceramics, and Plastics in 2017-2020, listed on the Indonesia Stock Exchange. The determinant of the sample used is purposive sampling. The analysis was carried out using a financial distress prediction model and calculating the percentage of accuracy as well as type I errors and type II errors. The analysis results show that the conditions of industrial companies increased in the Green Area and Red Area before decreasing in 2020 and decreased in the Grey Area before an increase in 2020. Most observations are in distress in the Springate model, and most are in a healthy condition in Grover and Zmijewski. The Springate model is the model with the highest accuracy compared to other prediction models, with the lowest I error rate of 21% and the second-rank accuracy prediction result (56%). Abstrak Penelitian ini juga bertujuan untuk menemukan model prediksi financial distress dengan keakurasian tertinggi. Jenis perusahaan yang akan digunakan adalah industri dasar dan kimia: logam, keramik, dan plastik tahun 2017-2020 yang terdaftar di Bursa Efek Indonesia. Penentuan sampel yang digunakan adalah purposive sampling. Analisis dilakukan dengan menggunakan model prediksi financial distress dan menghitung persentase keakurasian sekaligus kesalahan tipe I dan kesalahan tipe II. Hasil analisis menunjukkan bahwa kondisi perusahaan industri terjadi peningkatan pada Green Area dan Red Area sebelum menurun pada tahun 2020 dan penurunan pada Grey Area sebelum terjadi kenaikkan pada tahun 2020. Mayoritas berada dalam distress pada model Springate, dan mayoritas berada pada kondisi sehat pada Grover dan Zmijewski. Selain itu, model Springate merupakan model dengan keakurasian yang tertinggi dibandingkan dengan model prediksi lainnya dengan tingkat kesalahan I terendah sebesar 21% sekaligus hasil prediksi keakuratan peringkat kedua sebesar 56%.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Komite Audit Terhadap Audit Delay pada Perusahaan Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2020 Sijabat, Putra; Sari Atmini
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.2.43

Abstract

This study aims to examine the effect of firm size, profitability, and audit committee on the audit delay of property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020, involving secondary data obtained from www.idx.co.id and www.finance.yahoo.com. The samples in this study include 48 companies selected through the purposive sampling method and analyzed by multiple linear regression. The results of the analysis indicated that firm size measured by total assets, profitability with the proxy of Return on Assets, and audit committee measured by the members’ competence negatively affected the audit delay. Abstrak Penelitian ini bertujuan untuk menguji apakah pengaruh ukuran perusahaan, profitabilitas, dan komite audit terhadap audit delay pada perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Jenis data yang digunakan adalah data sekunder yang diperoleh melalui www.idx.co.id dan www.finance.yahoo.com. Sampel pada penelitian ini sebanyak 48 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa semua variabel independen yakni variabel ukuran perusahaan yang dinilai dengantotal aset, variabel profitabilitas yang diproksikan dengan Return on Asset, dan variabel komite audit yang dinilai dari kompetensi anggotanya berpengaruh negatif terhadap audit delay.
The Intellectual Capital’s Effects on Banking Companies Financial Performance Before and During the Covid-19 Pandemic Naufal Attallah Dirha Kirana; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.161

Abstract

This study aimed to examine intellectual capital's effect on company financial performance before and during covid19 pandemic. The independent variables used in this research are intellectual capital consisting of HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency, and CEE (Capital Employed Efficiency). This study used secondary data in the form of an annual report collected through the Indonesia Stock Exchange (IDX). This research used a purposive sampling method. The sample of this study consisted of 47 banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. This study applied the multiple regression analysis method. The results showed that Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) significantly affect firm financial performance. However, Capital Employed Efficiency (CEE) does not significantly affect firm financial performance. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan pada masa sebelum dan selama pandemi covid19. Variabel independen yang digunakan dalam penelitian ini adalah intellectual capital yang terdiri dari komponen HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency) dan CEE (Capital Employed Efficiency). Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh melalui Bursa Efek Indonesia (BEI). Penelitian ini menggunakan metode purposive sampling. Sampel penelitian ini terdiri 47 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2021. Model analisis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Human Capital Efficiency (HCE) dan Structural Capital Efficiency (SCE) berpengaruh signifikan terhadap kinerja perusahaan. Namun, Capital Employed Efficiency (CEE) tidak berpengaruh secara signifikan terhadap kinerja keuangan perusahaan.
Analisis Pengaruh Literasi Keuangan, Perilaku Keuangan, dan Pendapatan Terhadap Minat Keputusan Berinvestasi Farhanyudha, Giffari Muhammad; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.189

Abstract

This research aims to analyze the effect of financial literacy, responsible financial behavior, and income on the intention of investment decisions by applying the theory of planned behavior and the theory of behavioral finance. The samples in this research involve university students in Malang, including 100 respondents selected through the purposive sampling method. The data from respondents are collected through a survey utilizing questionnaires, and analyzed by multiple regression. The results exhibited that financial literacy and income had a positive effect on the intention of investment decisions, which corresponds to the hypotheses. However, responsible financial behavior did not affect the intention of investment decisions.
Pengaruh Pemahaman Akuntansi, Kesiapan, Tingkat Pendidikan, Dan Skala Usaha Terhadap Implementasi SAK EMKM Zahra, Elsa Putri; Atmini, Sari
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.229

Abstract

This research aims to analyze and obtain empirical evidence of the positive effect of the accounting skills, readiness, educational background, and business scale of MSME entrepreneurs on the implementation of FAS (Financial Accounting Standards) for MSMEs, employing the theory of planned behaviour. The population in this research includes 16,929 MSMEs in Bontang City, from which the samples of 100 MSMEs are selected through the Slovin formula calculation and analyzed by multiple linear regression. This research finds that the accounting skills and readiness of MSME entrepreneurs have a positive effect on the implementation of FAS for MSMEs, implying that the higher the accounting skills and readiness of MSME entrepreneurs are, the better the implementation of FAS for MSMEs by MSME entrepreneurs. However, this research is unable to find evidence of the effect of educational background and business scale on the implementation of FAS for MSMEs. As such, MSME entrepreneurs are encouraged to be able to understand and prepare financial reports in accordance with FAS for MSMEs through both independent learning and attending training organized by MSME-fostered partners in Bontang City. Abstrak Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris pengaruh positif pemahaman akuntansi, kesiapan, tingkat pendidikan, dan skala usaha pelaku UMKM terhadap implementasi SAK EMKM menggunakan theory of planned behavior. Populasi pada penelitian ini adalah 16.929 UMKM di Kota Bontang dan didapatkan sampel sebanyak 100 UMKM melalui penghitungan menggunakan rumus slovin. Metode analisis data yang digunakan adalah uji analisis regresi linear berganda. Penelitian ini menemukan bukti bahwa pemahaman akuntansi dan kesiapan pelaku UMKM berpengaruh positif terhadap implementasi SAK EMKM. Hal ini berarti bahwa semakin tinggi pemahaman akuntansi dan kesiapan pelaku UMKM, semakin baik pula implementasi SAK EMKM oleh pelaku UMKM. Namun, penelitian ini tidak mampu menemukan bukti pengaruh tingkat pendidikan dan skala usaha terhadap implementasi SAK EMKM. Pelaku UMKM tetap dapat memahami dan membuat laporan keuangan sesuai dengan SAK EMKM apabila memiliki kemauan yang besar untuk memahami SAK EMKM dan didukung dengan mengikuti pelatihan yang diselenggarakan oleh mitra binaan UMKM di Kota Bontang.
Pengaruh Profitabilitas dan Leverage Terhadap Penghindaran Pajak dengan Karakter Eksekutif sebagai Variabel Pemoderasi Perwira, Richardo Jaya; Atmini, Sari
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.1.96

Abstract

On the one hand, taxes serve as countries’ income sources; on the other, they reduce company profits. As such, companies are likely to favor tax avoidance. This study aims to examine the effect of profitability and leverage on the tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. This study employs quantitative approach, involving 51 samples selected through purposive sampling and analyzed by descriptive statistical test, classical assumption test, and multiple linear regression analysis. The results exhibit that profitability and leverage have positive effect on tax avoidance; executive character weakens the effect of profitability on tax avoidance; yet does not moderate the effect of leverage on tax avoidance.   Abstract Pajak adalah sumber pendapatan bagi negara. Namun banyak dari wajib pajak yang tak taat terhadap peraturan uu perpajakan yang beralaskan tarif pajak yang masih terlalu besar bagi wajib pajak. Bagi perusahaan pembayaran pajak akan mengurangi laba perusahaan. Perusahaan akan cenderung melakukan penghindaran pajak untuk memaksimalkan keuntungan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh dari profitabilitas dan leverage terhadap penghindaran pajak. Objek dalam penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) Periode Tahun 2018 sampai 2021. Jenis penelitian ini adalah kuantitatif. Data yang digunakan adalah data sekunder. Pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Perusahaan yang diteliti berjumlah 51 sampel perusahaan yang telah dipilih. Teknik analisis data yang digunakan dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dan diolah dengan aplikasi Eviews. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage berpengaruh positif terhadap penghindaran pajak. Semakin tinggi profitabilitas akan semakin meningkat pula penghindaran pajak. Semakin tinggi leverage akan semakin meningkat pula penghindaran pajak. Karakter eksekutif memperlemah pengaruh profitabilitas terhadap penghindaran pajak karena karakter eksekutif yang bersifat risk taker juga harus selalu memperhatikan kepentingan yang lebih besar. Namun, tidak ada efek moderasi karakter eksekutif pada hubungan leverage terhadap penghindaran pajak sehingga tidak menjadi alasan perusahaan untuk melakukan penghindaran pajak.
Exploring the Role of Internal Control Systems in Financial Statement Quality under Coercive Pressure in Government Entities Mulyantoro, Cahyo Dwi; Nurkholis, Nurkholis; Atmini, Sari
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.38327

Abstract

Objective - This study examines the influence of coercive pressure on financial statement quality and the mediating role of internal control systems in central government accounting entities of ministries/institutions partnering with the State Treasury Service Office of Malang (KPPN Malang).Design/Methodology - The research sample was collected by purposive sampling questionnaire with an 84.38% return rate. It comprised 216 respondents of staff and managers responsible for preparing financial statements in central government work units of ministries/institutions partnering with KPPN Malang. Research data were analyzed using the Partial Least Squares (PLS) technique to predict the relationships between coercive pressure, financial statement quality, and the mediating role of internal control systems.Results - It was found that coercive pressure positively influences financial statement quality. Coercive pressure has a positive effect on internal control systems, and internal control systems have a positive impact on financial statement quality. Meanwhile, internal control systems can mediate the relationship between coercive pressure and financial statement quality.Research limitations/implications - The research findings have practical implications that suggest coercive pressures from stakeholders demanding high-quality financial statements should be responded to by implementing effective internal control systems to ensure the quality of presented financial statements.Novelty/Originality - The novelty of this research lies in examining the mediating role of internal control systems in the relationship between coercive pressure and financial statement quality, which has not been discussed in existing studies.
Apakah Integritas Memodersi Kecerdasan Emosional, Kompetensi dan Independensi terhadap Kualitas Audit? Yulia Monica Ristanti; Sutrisno Sutrisno; Sari Atmini
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33640

Abstract

Purpose: This study aims to analyze the influence of emotional quotient, competence, and independence, by involving auditor integrity as a moderating influence on audit quality. Methodology/approach: The population in this study consists of all levels of auditors working in Public Accounting Firms in the cities of Malang and Surabaya. Sampling was conducted using a non-probability method with purposive sampling technique. The number of samples obtained was 98 respondents. This study used primary data collected through questionnaire distribution. Data were analyzed using Structural Equation Model-Partial Least Square (SEM-PLS) with the assistance of SmartPLS version 4. Findings: The results of this study indicate that auditor competence and independence have a positive effect on audit quality. Meanwhile, the auditor's emotional quotient does not affect on audit quality. Auditor integrity as a moderating in this study can strengthen the relationship between emotional quotient, competence, and independence on audit quality among auditors in the cities of Malang and Surabaya. Practical and Theoretical contribution/Originality: This study can provide practical guidelines for auditors in Public Accounting Firms in evaluating policies or performance that can be done to maintain and enhance the quality of their audit results, as well as to maintain public trust. Thus, through continuous improvement in audit quality, clients can make informed decisions based on reliable, trustworthy financial reports produced by auditors. Additionally, this research can explain existing theories into a phenomenon, namely Heider's attribution theory (1958) and Jensen and Meckling's agency theory (1976), and provide empirical evidence regarding factors influencing audit quality. Research Limitation: This study utilized a Google Form link to distribute questionnaires to respondents who were inaccessible. This resulted in less direct knowledge of to whom the questionnaire was distributed and how many questionnaires were distributed.
PENGARUH KESULITAN KEUANGAN, KEPEMILIKAN INSTITUSIONAL, OPINI AUDIT DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDIT DELAY Rusmala, Yanisa Intan; Atmini, Sari
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.434

Abstract

This study aims to investigate and obtain the empirical evidence of the effect of financial distress, institutional ownership, audit opinion, and auditor industry specialization on audit delay. This study applies quantitative approach, and involves secondary data of financial reports and audit reports accessed from the Indonesia Stock Exchange portal. The population includes 80 energy companies listed on the Indonesia Stock Exchange in 2020-2022, from which the samples of 21 companies are selected through purposive sampling, resulting in a total of 63 observable data. The results reveal the companies average audit delay of 99 days, which exceeds the reporting time limit. This study proves that audit opinion and auditor industry specialization show a negative effect on audit delay. However, this study does not prove the effect of financial distress and institutional ownership on audit delay.
The Role of CEO Power in Moderating Liquidity Risk and ESG Disclosure Effects on Firm Value Artamevia, Baiq Vica; Subroto, Bambang; Atmini, Sari
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.13060

Abstract

This study aims to examine the effect of liquidity risk and ESG (Environ-mental, Social, Governance) disclosure on firm value and to examine the role of CEO power in moderating the effect of liquidity risk and ESG disclosure on firm value. the research population is conventional banking listed on the Indo-nesia Stock Exchange in 2021-2023 totaling 43 companies. The sampling tech-nique used purposive sampling with a total research sample of 40 companies. The results of this study indicate that liquidity risk has no effect on firm value while ESG disclosure has a positive effect on firm value. the results also show that CEO power is unable to moderate the effect of liquidity risk and ESG dis-closure on firm value.DOI: https://doi.org/10.26905/afr.v7i2.13060
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Ahmad Luthfi Almira, Aisyah Annisa, Rara Ardian syah Ardiansyah syah Artamevia, Baiq Vica Arum Prastiwi Arum Prastiwi Aulia Fuad Rahman Bambang Subroto Christinawati Putri, Ferica Devy Pusposari Dharma, Ida Bagus Surya Elieva Septia Putri Erwin Saraswati Fadhilah, Muhammad Dzaki Farhanyudha, Giffari Muhammad Hanifa, Khoiro Uma Harina Paramastri Hisky Ryan Kawulur Intan Permatasari Komarudin Achmad Kurniawati, Yeni Nurul Mirna Amirya Muhammad Dahlan Muhammad Dimar Alam Mulyantoro, Cahyo Dwi Naufal Attallah Dirha Kirana Noval Adib Nurkholis Nurkholis Oksidea Riveta Pangestuti, Arum Rahmah Perwira, Richardo Jaya Putu Prima Wulandari Renanty, Treanetta Hening Roekhudin, Roekhudin Rusmala, Yanisa Intan Sari, Yetri Martika Sijabat, Putra Sutrisno Sutrisno Truly Wulandari Truly Wulandari Tuban Drijah Herawati Wibowo, Rina Wuryan Andayani Yahya Yeshua Ahmad Yeney Widya Prihatiningtias Yulia Monica Ristanti Yuningsih, Yuni Zahra, Elsa Putri Zaki Baridwan Zalfaa', Vina