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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang KEUNIS Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Indonesian Journal Of Business And Economics LOYALITAS: Jurnal Pengabdian Kepada Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JAAF (Journal of Applied Accounting and Finance) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Tangible Journal JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur Jurnal PKM Manajemen Bisnis Pekodimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Putri Nurmala
universitas pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Pengaruh Kompleksitas Auditor, Profesionalisme Auditor, dan Whistleblower terhadap Efektifitas Kemampuan Auditor dalam Pembuktian Kecurangan Meri Yanti; Putri Nurmala
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.10249

Abstract

This study aims to determine the effect of auditor complexity, auditor professionalism and whistleblower on the effectiveness of auditors' ability to prove fraud in representatives of public accounting firms (KAP) in South Tangerang and South Jakarta. This type of research is quantitative research with the number of samples taken as many as 35 respondents and 8 (eight) KAP. The sampling method used in this study is convenience sampling, which means selecting a sample that is easy to contact, easy to contact, easy to measure and cooperative in nature. The analysis used in this research is descriptive statistical analysis, data quality test, classical assumption test and hypothesis test which calculations are carried out using SPSS. The respondents are managers, supervisors, senior auditors and junior auditors. The results of this study indicate that auditor complexity and auditor professionalism do not have a significant effect on the effectiveness of the auditor's ability to prove fraud. While whistleblowers have a significant effect on the effectiveness of auditors' ability to prove fraud.Keywords: Complexity; Professionalism; Whistleblower; Proof of Fraud
Effect of Intellectual Capital and Audit Opinion on Stock Prices: Empirical Study on Listed Infrastructure, Utilities and Transportation Companies Putri Nurmala; Akhmad Sigit Adiwibowo; Afifah Kemala Sari
Indonesian Journal Of Business And Economics Vol 4, No 1 (2021)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v4i1.3949

Abstract

This study aims to determine and obtain empirical evidence of the effect of intellectual capital and audit opinion on stock prices. This study uses quantitative research using descriptive methods. The population in this study includes infrastructure, utilities and transportation which are listed on the Indonesia Stock Exchange as many as 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The method of analysis using multiple linear regression models was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results showed that intellectual capital and audit opinion had no effect on stock prices either simultaneously or partially. Keywords: Intellectual Capital, Audit Opinion and Stock Prices
PENGARUH UKURAN PERUSAHAAN, UKURAN KOMITE AUDIT, DAN UMUR LISTING TERHADAP LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL Putri Nurmala; Akhmad Sigit Adiwibowo
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i2.1622

Abstract

This study aims to determine how much influence the size of the company, the size of the audit committee and the age of the listing of the area of Intellectual Capital Disclosure in companies listed on the Indonesia Stock Exchange in the period 2015-2017. This study uses a sample of manufacturing companies listed on the Stock Exchange in 2015-2017. Sampling using a purposive sampling technique, so that the unit of analysis generated in this study were 31 companies. The data used are secondary data in the form of financial statements obtained from the IDX official website www.idx.com. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and classic assumption tests. The results of this study indicate that the size of the company, the size of the audit committee and the age of the listing together influence the area of intellectual capital disclosure. Partial test results (t test) show that the size of the company and the size of the audit committee significantly influence the disclosure of intellectual capital, while the age of the listing does not significantly influence the disclosure of intellectual capital.
Pengaruh Fraud Pentagon Terhadap Deteksi Kecurangan Laporan Keuangan Putri Nurmala; Ade Sifa Rahmawati
Tangible Journal Vol 4 No 2 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v4i2.77

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Karena maraknya kasus kecurangan laporan keuangan yang terjadi di Indonesia salah satunya pada perusahaan perbankan. Hingga saat ini pun masih sedikit penelitian mengenai kasus kecurangan laporan keuangan dengan menggunakan teori fraud pentagon. Sampel penelitian ini adalah 38 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Jenis data yang digunakan yaitu data sekunder yang diperoleh dari laporan tahunan perusahaan. Analisis data dilakukan dengan metode regresi linear berganda menggunakan aplikasi SPSS versi 22.0 Berdasarkan hasil pengujian dalam penelitian ini menunjukan dari ketujuh variabel independen yang diteliti hanya satu variabel yang berpengaruh negatif terhadap variabel dependen, yaitu variabel nature of industry yang dihitung dengan rasio perubahan dalam piutang dengan nilai t hitung -3.071 dengan tingkat signifikan 0,003 (sig < 0,05). Sedangkan variabel lainnya yaitu financial stability dengan nilai koefisien regresi sebesar -0,109 (sig > 0,05) , financial target dengan nilai t hitung 0,498 dengan nilai signifikan 0,620 (sig > 0,05), ineffective monitoring dengan nilai t hitung 0,719 dengan nilai signifikansi 0,474 (sig > 0,05), change in auditor dengan nilai t hitung 0,535 dengan tingkat signifikan 0,534 (sig > 0,05), pergantian direksi dengan nilai t hitung -0,104 dengan tingkat signifikan 0,333 (sig > 0,05), dan number of CEO picture dengan nilai t-hitung 0,942 dengan tingkat signifikan 0,349 (sig < 0,05) tidak berpengaruh terhadap deteksi kecurangan laporan keuangan. Namun, berdasarkan hasil pengujian membuktikan bahwa secara bersama-sama ketujuh variabel independen berpengaruh terhadap deteksi kecurangan laporan keuangan.
PENGARUH GAYA KEPEMIMPINAN, MORALITAS INDIVIDU, DAN AUDIT INTERNAL TERHADAP RISIKO FRAUD Noviani Noviani; Putri Nurmala; Akhmad Sigit Adiwibowo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.2, September 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i2.9149

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara gaya kepemimpinan, moralitas individu dan audit internal terhadap risiko fraud. Jenis penelitian menggunakan pendekatan kuantitatif. Pengambilan sampel menggunakan teknik purposive sampling. Instrumen pengambilan data menggunakan kuesioner. Jumlah responden sebanyak 110 manajer dan staff bagian pengadaan barang PT Robina Putra Perkasa. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) gaya kepemimpinan di PT Robina Putra Perkasa didominasi oleh gaya demokratis. Gaya kepemimpinan demokratis secara langsung berpengaruh negatif terhadap risiko fraud; (2) level moralitas individu PT Robina Putra Perkasa adalah post-conventional. Level moralitas individu berpengaruh negatif terhadap risiko fraud; (3) audit internal di PT Robina Putra Perkasa tergolong kategori sangat baik. Audit internal juga berpengaruh negatif terhadap risiko fraud; (4) secara simultan, gaya kepemimpinan, moralitas individu dan audit internal berpengaruh terhadap risiko fraud
PENGARUH UKURAN PERUSAHAAN, INTENSITAS RAPAT KOMITE AUDIT, DAN UKURAN KOMITE AUDIT TERHADAP BIAYA AUDIT Sri Wulandari; Putri Nurmala
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.68 KB) | DOI: 10.32493/jiaup.v7i2.2718

Abstract

Tujuan penelitian ini untuk mendapatkan bukti empiris mengenai pengaruh ukuran perusahaan, intensitas rapat komite audit, dan ukuran komite audit atas biaya audit. Ukuran perusahaan dalam penelitian diukur dengan logaritma natural dari total aset. Intensitas rapat komite audit yang diukur dalam penelitian menggunakan jumlah pertemuan komite audit yang diukur per tahun buku. Pengukuran ukuran komite audit dengan jumlah anggota komite audit di perusahaan. Pengukuran biaya audit dengan logaritma natural dari biaya profesional.Sampel dalam penelitian adalah 39 perusahaan manufaktur yang terdaftar di Bursa Efek selama tiga tahun (2013-2015) sehingga sampel yang diperoleh sebanyak 117 data penelitian. Data penelitian berupa laporan keuangan yang diaudit oleh auditor eksternal yang didapatkan dari web resmi Bursa Efek Indonesia. Metode pengambilan sampel menggunakan metode purposive sampling, yaitu untuk memperoleh sampel berdasarkan kriteria-kriteria. Pengujian hipotesis dilakukan dengan teknik analisis data regresi berganda untuk menjawab masalah utama penelitian.Berdasarkan hasil analisis yang dilakukan diperoleh hasil Ukuran Perusahaan berpengaruh positif signifikan pada Biaya Audit. Ukuran Komite Audit berpengaruh positif signifikan pada Biaya Audit. Sementara itu, intensitas Rapat Komite Audit tidak mempengaruhi Biaya Audit.
PENGARUH FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN Akhmad Sigit Adiwibowo; Oktaviana Larasati; Putri Nurmala
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i1.4400

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018, untuk mengetahui pengaruh free cash flow terhadap kebijakan deviden, untuk mengetahui investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakkan kuantitatif dengan adanya pengajuan hipotesis. Pemilihan sampel menggunakkan metode purposive sampling. Populasi yang digunakan pada penelitian ini adalah laporan keuangan perusahaan manufaktur sektor industry barang dan konsumsi pada tahun 2014-2018. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda, uji asumsi klasik, yang meliputi uji normalitas data, uji multikoleniaritas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian signifikan meliputi uji statistic F dan uji t, koefisien determinasi. Hasil penelitian ini menunjukkan bahwa free cash flow dan investment opportunity set bahwa sebesar 40,3% variabel dependen yaitu kebijakan deviden dipengaruhi oleh variabel independen yaitu Free Cash Flow dan Investment Opportunity Set. Dan sisanya sebesar 59,7% dipengaruhi oleh faktor lain yang tidak diangkat dalam penelitian ini. Hasil pengujian secara simultan menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh terhadap kebijakan deviden. Sedangkan pengujian secara parsial menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh signifikan terhadap kebijakan deviden. Kata kunci : free cash flow, investment opportunity set dan kebijakan deviden.
Financial distress, audit committee, profit and loss, audit delay: An empirical study Putri Nurmala; Rizki Wahyudi
JAAF (Journal of Applied Accounting and Finance) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v6i2.3797

Abstract

The purpose of this study is to determine whether or not audit delay is caused by financial stress, the audit committee, or the profit and loss of the company. This study also considered a number of independent criteria, such as the severity of the financial situation, participation in the audit committee, and profit and loss. In addition to this, it incorporates the dependent variable known as audit delay. In this work, quantitative descriptive research is used. Secondary data are collected for the purpose of this investigation, and the documentation process serves as the approach for gathering data. This research focused on forty different property and real estate firms that were traded on the Indonesia Stock Exchange between the years 2016 and 2020. According to the conclusions of the research, businesses that experience a rise in profits will have a shorter audit delay, whereas businesses that experience a rise in losses will have a longer audit delay. In the meantime, financial trouble and having an audit committee don't have much to do with audit delay. 
Peningkatan Pengelolaan Keuangan Menggunakan Metode Kakeibo Pada Anak Panti Asuhan YPMS Tingkat SMP Elizabeth Putri; Abdul Azis; Putri Malihul Hanny; Sofhya Cahyani; Putri Nurmala
Pekodimas : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2023): Pekodimas: Jurnal Pengabdian kepada Masyarakat
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Community Service (PKM) carried out by students of the Faculty of Economics and Business in the Pamulang University Bachelor of Accounting Study Program is one of the activities carried out with the aim of helping the surrounding community in solving simple problems in everyday life in terms of academic understanding (socialization). as well as building a sense of socialist students towards the environment around the campus. In adolescents such as junior high school students it is still very difficult to manage small finances, so our group decided to raise this material with the intention that they would be able to better understand how good financial management is at their age and be able to apply how to implement good financial management so that they can useful in the future. kakeibowhere the method is a storage method with a priority scale. During the question and answer session, there were several children who had been saving for a long time and for the rest they were determined to save using the kakeibo method (priority scale method) because they had started to understand how to manage their small finances so that they would be more useful in the future and how important it is to have personal savings in the future because as time goes on, the needs that must be met also increase.Keywords : Savings; Kakeibo Method ; Financial Management
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND COMPANY CHARACTERISTICS ON EARNINGS PERSISTENCE Aida Afriyanti; Putri Nurmala; Akhmad Sigit Adiwibowo
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p164-173

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.
Co-Authors Abdul Azis Ade Sifa Rahmawati Afifah Kemala Sari Aida Afriyanti Akhmad Sigit Akhmad Sigit Adiwibowo Akhmad Sigit Adiwibowo Akhmad Sigit Adiwibowo Akhmad Sigit adiwibowo Amelia Dwi Putri Suryani Anis Syamsu Rizal Dea Annisa Dessy Bustanti Devi Kurniawati Dwi Safiatun Rohmah Elizabeth Putri Fina Ratnasari Listiya Ike Purnomo Meisnawati Meisnawati Meri Yanti Muhammad Yunus Kholis Nanda Sofia Oktaviani Nguyen Thu Thrang Noviani Noviani Oktaviana Larasati Puteri Balqis Putri Malihul Hanny Rizki Wahyudi Shinta Ningtiyas Nazar Sofhya Cahyani SRI WULANDARI Trisna Dwi Febianti Trisnawati Rahayu Wahyu Nurul Hidayati Witha Ayuni Mariska Yadi Cahyono