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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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Membangun Potensi Wisata dan UMKM Berkelanjutan Ranting ‘Aisyiyah Sidodadi Melalui KKN-T9 UMSIDA Taufik Marzuki; Noor Reta Dwi Sari; Ruci Arizanda Rahayu
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2023): Januari 2023
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v6i1.936

Abstract

Kuliah Kerja Nyata Terpadu (KKN-T) Universitas Muhammadiyah Sidoarjo tahun 2022 berkerja sama dengan Ranting ‘Aisyiyah Kecamatan Candi Desa Sidodadi Dusun Jambe melakukan aktivitas yang di ikuti oleh mahasiswa dan mahasiswi dari berbagai progam studi. Program kerja disusun dengan melihat permasalahan mitra Ranting ‘Aisyiyah Sidodadi untuk memberi solusi terhadap setiap permasalahan secara tepat guna dan sesuai sasaran. Salah satunya yaitu dengan menjadikan produk olahan minuman herbal melalui riset yang selanjutnya diberlakukan pengembangan untuk menjadi Usaha Mikro Kecil dan Menengah (UMKM) dan mendorong pengetahuan tentang tanaman herbal dengan menambah edukasi wisata alam serta mendorong untuk menciptakan perekonomian mandiri di dalam organisasi Ranting ‘Aisyiyah Sidodadi.
Peningkatan Kualitas Audit dengan Etika Sebagai Pemoderasi Antara Skeptisisme, Keahlian, dan Integritas Ruci Arizanda Rahayu; Wiwit Hariyanto; Mahardika Darmawan Kusuma Wardana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.163

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel moderasi. Adapun alat analisis yang digunakan dalam penelitian ini adalah tabulasi kuesioner dan pengumpulan data berupa uji validitas dan reliabilitas. Selanjutnya, hipotesis dalam penelitian ini adalah terdapat pengaruh skeptisisme profesional audit, keahlian auditor, dan integritas terhadap kualitas audit pada profesi akuntansi dengan etika auditor sebagai variabel pemoderasi. Untuk mengujinya, peneliti menggunakan alat analisis data SmartPLS. Selain itu, pengujian hipotesis berdasarkan R-Square dan T-Statistics menunjukkan bahwa tidak semua hipotesis diterima. Hasil hipotesis tersebut menyatakan bahwa skeptisisme profesional audit, keahlian auditor, dan integritas berpengaruh positif terhadap kualitas audit, dan keahlian auditor yang dimoderatori oleh etika auditor berpengaruh positif terhadap kualitas audit. Sebaliknya skeptisisme dan integritas profesional audit yang dimoderatori oleh etika auditor tidak berpengaruh terhadap kualitas audit.
Peran Audit Fee Sebagai Intervening Antara Ukuran Perusahaan dan Reputasi Auditor Dalam Menentukan Audit Report Lag Ajeng Dewi Anggrahini; Ruci Arizanda Rahayu
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 1 (2023): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i1.245

Abstract

Penelitian ini bertujuan untuk mengetahui peran audit fee sebagai intervening antara ukuran perusahaan dan reputasi au­di­tor dalam menentukan audit report lag pada perusahaan manu­fak­tur yang terdaftar di Bursa Efek Indonesia periode 2016–2020. Metode analisis data yang digunakan adalah analisis reg­resi parsial dengan menggunakan software Smart PLS 3.0. Untuk memperoleh data, teknik pengumpulan yang digunakan adalah data dari BEI berupa Laporan Keuangan perusahaan manu­faktur di sektor makanan dan minuman. Data diperoleh sebanyak 95 laporan keuangan dengan kriteria pemilihan sam­pel yang telah ditentukan. Dalam penelitian ini ditemukan bah­wa ukuran perusahaan berpengaruh terhadap audit fee dan audit report lag. Reputasi auditor berpengaruh terhadap audit report lag. Sebaliknya, tidak terdapat pengaruh antara reputasi auditor terhadap audit fee, audit fee terhadap audit report lag, ukuran perusahaan dan reputasi auditor terhadap audit report lag yang dimediasi oleh audit fee.
Determinasi Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2021) Yolanda Wahyu Fitriandini; Ruci Arizanda Rahayu
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i1.14552

Abstract

This study aims to analyze the effect of profitability, leverage, audit lag, company size, and company growth on acceptance of going concern audit opinions in mining sector companies listed on the IDX in 2019-2021. The selection of the sample in this study uses the purposive sampling method with the following criteria: mining companies listed on the IDX during the 2019-2021 period, companies that issue financial reports and can be accessed during the 2019-2021 period, and companies that present independent auditor reports during the 2019-2021 period . As a result, data were obtained for 23 companies that met these criteria. So if multiplied by 3 years, we can get 69 data. The research method used is a quantitative approach using logistic regression analysis. The results of this study are that profitability and company size have a negative effect on going concern audit opinions in mining companies listed on the IDX in 2019-2021. Leverage has a positive effect on going concern audit opinion of mining companies listed on the IDX in 2019-2021. Audit lag and company growth have no effect on going concern audit opinions for mining companies listed on the IDX in 2019-2021.
The Impact of Self-Control as The Moderator on Knowledge, Experience, and Pocket Money Towards Investment Planning Ruci Arizanda Rahayu; Shifa Azizah Haifa; Sarwenda Biduri; Wiwit Hariyanto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19216

Abstract

This study aims to identify an increase in investment planning with self-control as a moderation between knowledge, experience, and pocket money for accounting students at Muhammadiyah University of Sidoarjo. Methods in research using quantitative methods. The population in this study were undergraduate students of the Accounting Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo with a total of 532 students with a sample of 84 respondents. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program tool. The results in this study indicate that the variables of financial knowledge, financial experience, and pocket money have a significant effect on investment planning. Moderately, self-control is able to moderate the variable of financial experience. However, self-control is not able to moderate financial knowledge and pocket money. The implication of this research is the need to increase financial knowledge and experience through more innovative learning and self-control to minimize consumptive behavior and manage finances properly through investment.
Audit Quality Determinant at a Public Accounting Firm in Surabaya Ruci Arizanda Rahayu; Wiwit Hariyanto; Eny Maryanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.336

Abstract

This study aims to examine the determinants of audit quality at a public accounting firm in Surabaya. The primary data collection method used in this research is a questionnaire method which is distributed to the Auditors of Public Accounting Firms in the Surabaya area. The data collected were 129 respondents. This research uses multiple linear analysis method with SPSS 26 data processing tool. The results of this study indicate that independence has a significant effect on audit quality. Audit experience has a significant effect on audit quality. Audit Tenure has a significant effect on audit quality.
Pendeteksian Financial Statement Fraud dengan Menggunakan F-Score Model : Perspektif Fraud Pentagon Theory Ruci Arizanda Rahayu; Wiwit Hariyanto; Istian Kriya Almanfaluti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1575

Abstract

This study aims to determine the partial effect of financial stability, financial targets, ineffective of monitoring, quality of external audit, change in auditors, change in directors, frequency number of CEO's picture on financial statement fraud in mining companies listed on the IDX. 2021. This study used a quantitative approach and the sample collection method in this study used purposive sampling and obtained as many as 18 companies as samples. The type of data used in this study is secondary data sourced from the company's financial reports and annual reports obtained directly from the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression analysis which is processed using the SPSS program. Based on the results of research conducted on 18 mining sector companies for the 2020 and 2021 periods it concluded that the financial stability variable as measured by ACHANGE did not have a significant effect on financial statement fraud, the financial target variable as measured by ROA had a significant effect on financial statement fraud, the ineffective variable of monitoring measured by BDOUT has no significant effect on financial statement fraud, the quality of external audit variable as measured by AUD has no significant effect on financial statement fraud, the change in auditor variable as measured by CPA has no significant effect on financial statement fraud, the change in director variable as measured with DCHANGE it has no significant effect on financial statement fraud and the frequency number of CEO's picture variable has no significant effect on financial statement fraud.
Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable Sigit Hermawan; Duwi Rahayu; Sarwenda Biduri; Ruci Arizanda Rahayu; Nur Amalina Nisfa Salisa
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.138

Abstract

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.
Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.
EFFECT OF AUDIT QUALITY AS A MODERATOR BETWEEN MANAGERIAL OWNERSHIP, LEVERAGE, FREE CASH FLOW, AND PROFITABILITY ON EARNINGS MANAGEMENT Rosyidah, Nida'ur; Rahayu, Ruci Arizanda
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i2.45802

Abstract

This study aims to determine whether audit quality can moderate the relationship between managerial ownership, leverage, free cash flow, and profitability on earnings management. The research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021 by looking at financial reports through the IDX website at the Muhammadiyah University of Sidoarjo Investment Gallery and obtained a total sample of 65 companies. This type of research is quantitative research with sampling using purposive sampling technique. The analysis technique uses the Moderated Regression Analysis (MRA) Test with SPSS software. The results of this study indicate that managerial ownership, profitability, and free cash flow have an effect on earnings management, while leverage has no effect on earnings management. The results of moderation indicate that audit quality is able to moderate the relationship between free cash flow and earnings management, but audit quality is not able to moderate the relationship between managerial ownership, leverage, and profitability on earnings management.
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