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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Mahasiswa Akuntansi (JRMA) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal AKSI (Akuntansi dan Sistem Informasi) Muhammadiyah International Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review GREENOMIKA Jurnal Akuntansi Keuangan dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Sustainability Accounting and Management West Science Accounting and Finance International Journal Multidisciplinary Journal of Social Comunity Services Journal of Economics and Economic Policy Proceeding of International Conference on Social Science and Humanity
Ruci Arizanda Rahayu
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : International Journal Multidisciplinary

 1 
THE KNOWLEDGE AND EXPERIENCE IN FINANCE TOWARD INVESTMENT PLANNING MOTIVE: THE MODERATION ROLE OF SELF-CONTROL Rahayu, Ruci Arizanda; Hariyanto, Wiwit; Abidin, Fityan Izza Noor
International Journal Multidisciplinary (IJMI) Vol. 1 No. 1 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i1.36

Abstract

This research aims to examine the moderation of self control which affect investment planning motive on civil servants in Sidoarjo. The well executed financial management is not only managing financial income and daily needs, but it needs to be prepared for the future financial management if someday a person or individual needs more financial income. For example in the way to invest. Along with investment, an individual will get profits or benefits in the future. Analysis tool that is used in this research is questionnaire sheet that have already conveyed to 77 respondents and purposive sampling as the sampling approach. To examine the research hypothesis, the researcher use Partial Least Square (PLS) with Smart PLS software, version 3.2.7. The output of this research is an article within index SINTA (Science and Technology Index) 3 (third rank) journal, national seminar article, and intellectual property rights. Technology readiness level which is tragetted in the research is 1 – 4. The urgency in this study is because of the tendency of each individual nowdays, moreover they who have a family, generally have a financial purpose in the future. Nevertheless, there are pletiful people who can not fulfil their dream because of financial issues to achieve that financial goals.
DOES AUDIT FIRMS REPUTATION MATTER? FIRM AND AUDIT CHARACTERISTICS IN AUDITOR SWITCHING ON INDONESIAN ENERGY COMPANIES Rahayu, Ruci Arizanda; Haryanto, Sendy Dwi; Alfarizi, Luthfi
International Journal Multidisciplinary (IJMI) Vol. 2 No. 1 (2025): International Journal Multidisciplinary
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v2i1.283

Abstract

Objective: This study aims to investigate the role of audit firms' reputation as a moderating variable in the relationship between company characteristics and audit characteristics affecting auditor switching decisions. The focus is on energy companies listed on the Indonesia Stock Exchange. Method: The research utilizes panel data from 55 energy companies, selected through purposive sampling from a population of 79 companies, covering the period 2018–2021. Logistic regression and moderated regression analysis were performed using SPSS 26 to analyze the data.  Results: The findings reveal that audit opinion, audit delay, and financial distress have a significant influence on auditor switching. Additionally, the reputation of audit firms moderates the relationship between financial distress and auditor switching, emphasizing its critical role in shaping such decisions. Novelty: This study contributes to the literature by providing empirical evidence on the moderating effect of audit firms' reputation in the context of Indonesia's energy sector. It offers valuable insights for stakeholders in emerging markets to understand auditor switching dynamics and make informed decisions in the audit environment.
Co-Authors Aini, Khori Atul Aisha Hanif Ajeng Dewi Anggrahini Alfarizi, Luthfi Alshaf Pebrianggara Chosah, Zalzabela Aagata Widya Duwi Rahayu Eny Maryanti Fityan Izza Noor Abidin Haryanto, Sendy Dwi Ika Putri Mujirahayu Istian Kriya Almanfaluti Jamaludin Jamaludin Kaswoto, Junet Khori Atul Aini Lina Rahma Wati Mahardika Darmawan Kusuma Wardana Marsiwi, Dwiati Milasari, Anis Navillia, Olga Cendy Ni'mah, Siti Awalin Nihlatul Qudus Sukma Nirwana Noor Reta Dwi Sari Novitasari, Vivy Nur Amalina Nisfa Salisa Pradasiwi, Arda Walika Ramadhani, Novia Eka Putri Rosyidah, Nida'ur Ruma'Isya, Ninik Sarwenda Biduri Shifa Azizah Haifa Sigit Hermawan Sudarmanto, Eko Taufik Marzuki Tresnawati, Sri Nanda Tri Yuda Lesmana Wati, Lina Rahma Wiwit Hariyanto Yolanda Wahyu Fitriandini Zainudin , Achmad