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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmu Perpustakaan Jurnal Akuntansi Multiparadigma SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora AFRE Accounting Financial Review Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Educoretax Jurnal Akuntansi dan Governance Andalas
SITI MUTMAINAH
Universitas Diponegoro
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Karakteristik Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Siti Mutmainah; Khomsin Fajar Kurniawan
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.38

Abstract

This study aims to examine the effect of audit committee’s characteristics consist of independency, expertise, size, meeting frequencies, authority, and gender audit committee on the timeliness of corporate financial reporting. Audit report lag is a proxy of the timeliness of corporate financial reporting. The samples in this study are manufacturing companies that listed on Indonesian Stock Exchange (IDX) on 2016-2018 consist of 252 observations. The result shows that audit committee’s independency and size have positive significant and audit committee meeting frequencies has negative significant on audit report lag. Meanwhile, audit committee’s expertise, authority, and gender have no significant influence on audit report lag. The results of this study indicate the need to improve the performance of the audit committee in order to improve the timeliness of financial reporting. In accordance with the mechanisms of good corporate governance, policymakers can regulate the attributes needed to improve the effectiveness of the audit committee, for example the expertise provisions, the proportion of women, or statements of the authority.
Pengaruh Diversifikasi Industri Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi Siti Mutmainah; Zulfa Aprilia
Jurnal Akuntansi dan Governance Andalas Vol 4 No 1 (2021): Jurnal Akuntansi dan Governance Andalas 4 (1)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v4i1.61

Abstract

The purpose of this study is to examine the effect of industrial diversification on earnings management with independent commissioner as a moderating variable. The independent variable used in this study is industrial diversification measured using 1-Herfindahl Hirschman Index (1-HHI). The dependent variable in this study is earnings management which is measured using absolute discretionary accruals from the modified Jones model. Later, the moderating variable of independent commissioner is measured using three proxies that is the proportion of independent commissioners, the average level of attendance of meetings, and educational background. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study used purposive sampling method to collect the data and obtain a total of 108 research samples consisting of 27 companies for 4 years. The test analysis used multiple linear regression analysis models and moderated regression analysis (MRA). The result of this study indicates that industrial diversification has a significant positive effect on earnings management. Then, the proportion of independent commissioners and the average level of attendance of independent commissioners in meetings cannot weaken the relationship between industrial diversification and earnings management. Meanwhile, the educational background of independent commissioners can weaken the relationship between industrial diversification and earnings management.
Does ESG Disclosure and Audit Quality Influence The Bank’s Financial Performance? Nisriinaa Yumnaa 'Aatikah; Siti Mutmainah
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5968

Abstract

Bank play an important role in the global economy makes the sustainability report disclosure and audit quality of banks becoming more important for stakeholders to make decisions. This study was conducted to find out whether ESG disclosure and audit quality affect bank performance. In this study, ESG disclosure variables were obtained from the Bloomberg database, audit quality was measured using dummy variable proxies, bank performance variables were measured using ROA and ROE. This study uses a sample of banks listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The analysis technique involves multiple linear regression analysis using SPSS 26 software. The results show that ESG disclosure are not significantly related to ROA but has a significant positive effect on ROE and audit quality has a significant negative effect on ROA but not significantly related to ROE.
Whistleblowing Financial Fraud: Integration Model of Hexagon Fraud and Theory of Planned Behavior Dabella Yunia; Siti Mutmainah
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12878

Abstract

This research aimed to test the determinants of whistleblowing intention using an integrated method to hexagon fraud elements and the theory of planned behavior (TPB). The elements of hexagon fraud in the form of ego, capability, and opportunity were perceived behavior control, while hexagon fraud in the form of incentives and collusion were subjective norm. An attitude toward whistleblowing was part of rationalization since certain actions are justified by an individual. Data collection was conducted through a survey of 219 respondents and processed using the Partial Least Square (PLS) version 3 statistical tool and quantitative method. The result showed that ego, capability, and opportunity integrated into perceived behavior control positively affected whistleblowing intention. In addition, incentives and collusion integrated into subjective norm as well as attitude toward behavior positively affected the variable. Hexagon fraud integration model and TPB were suitable for use in whistleblowing intention. From a practical perspective, this research contributed to organizations implementing whistleblowing by considering perceived behavior control, subjective norm, and attitude.DOI: https://doi.org/10.26905/afr.v7i2.12878 
Determinan Intensi Whistleblowing: Persepsi dukungan organisasi sebagai variabel moderasi Septiana Dwi Lestari; Siti Mutmainah
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 9 No 2 (2023): Agustus 2023
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/sosio.v9i2.14829

Abstract

Fraud is a global problem that affects all organizations around the world. The results of the ACFE Indonesia survey show that in Indonesia Fraud the most common Fraud is through the whistleblowing. There are several factors that influence someone to do whistleblowing. This study aims to prove the effect of attitudes, subjective norms, perceived behavioral control, and perceived authentic leadership on whistleblowing and to examine the role of perceived organizational support in moderating these interactions. The sample used is ASN in the Tegal District Government. This study uses purposive sampling for the selection of respondents. The type of data used in this study is primary data. Based on the questionnaire distribution process, the number of samples was 449 respondents. Furthermore, testing the hypothesis in this study using the software WarpPLS 7.0 The results show that attitudes, subjective norms and perceived authentic leadership have a positive effect on intention internal whistleblowing. Meanwhile, perceived behavioral control has no effect on intention internal whistleblowing. Perceived organizational support can weaken the influence of attitudes, perceived behavioral control and perceived authentic leadership on intention internal whistleblowing and cannot moderate subjetive norms of intention internal whistleblowing.
Co-Authors Aldair Rorin Akis Arum Dwi Jayanti Dabella Yunia Gagat Panggah Mulyo Jazimatul Husna Khomsin Fajar Kurniawan Nisriinaa Yumnaa 'Aatikah Primasari, Nora Hilmia Septiana Dwi Lestari Surya Raharja Tri Jatmiko Wahyu Prabowo Zulfa Aprilia