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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 IJMI 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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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.
The Determinants of Career Selection as a Public Accountant: The Role of a Financial Reward Moderator Rahayu, Ruci Arizanda; Abidin, Fityan Izza Noor
Journal of Accounting Science Vol 7 No 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1680

Abstract

This study aims to identify the Factors Influencing the Career Selection of Accounting Students as Public Accountants by using financial rewards as a moderating variable for UMSIDA and UBHARA Accounting students. The population or subjects in this study consisted of Accounting Study Program students from the Muhammadiyah Sidoarjo University and Bhayangkara University Surabaya class of 2018. In this study, a quantitative method was used by distributing questionnaires online. By using Slovin’s formula, 80 respondents filled out the research questionnaire. The results of the study show that professional training, social values, work environment, and labor market considerations influence the choice of a career as a Public Accountant. As a moderating variable, financial reward strengthens the influence of professional training, social values, work environment, and labor market considerations on choosing a career as a Public Accountant. This research has implications for final-year Accounting students in determining careers as Public Accountants.
Love of Money, Financial Literacy, Locus of Control dan Gender Terhadap Pengelolaan Keuangan Pribadi Pelaku UMKM Aini, Khori Atul; Rahayu, Ruci Arizanda
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1417

Abstract

This study was conducted to determine the effect of love of money, financial literacy, locus of control and gender on the personal financial management of SME actors. It belongs to quantitative research and the research sample is 35 SMEs in Wage village and its surroundings. The sampling technique applied is a saturated sample by making all members of the population as a sample, then distributing questionnaires through google form so that it gets 35 respondents. The purpose of sampling is saturated because the population used is relatively small. By using SPSS version 26, the data analysis techniques used include validity, reliability and multiple regression analysis. The results of this study state that there is no influence on the love of money variable on the personal financial management of SME actors. The financial literacy variable has a positive effect on the personal financial management of SME actors, which means that the better the literacy level of SME actors, the better in financial management behavior. The locus of control variable has a negative influence on the personal financial management of SME actors, which means that the higher the locus of control, the lower the financial management behavior. The gender variable has a positive influence on the personal financial management of SME actors, which means that the high understanding of gender roles can make the SME financial management better.
Implementasi Akuntansi dalam Perspektif Pedagang Suku Jawa Tresnawati, Sri Nanda; Rahayu, Ruci Arizanda
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6078

Abstract

This study aims to find out how Javanese traders practice accounting in managing their business. The application of accounting referred to in this study is budgeting, recording and determining the selling price of merchandise. This research was conducted at Pohjejer Market using qualitative methods with a phenomenological approach. The results of the study show that Javanese traders in Pohjejer Market do not apply budgeting and record-keeping accounting. Apart from that, in its application it is still influenced by the local wisdom of Javanese culture, such as determining the selling price which not only provides material benefits but also non-material benefits. This research has implications for Javanese traders who sell in traditional markets so that they can record business funds systematically. With systematic recording, traders can make decisions for the progress of their business.
The Effect of Independent Commissioners, Audit Committee, Internal Audit, Audit Quality, Company Size on Financial Performance in Banking Companies Navillia, Olga Cendy; Rahayu, Ruci Arizanda
Jurnal Riset Akuntansi Terpadu Vol 17, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v17i1.25387

Abstract

This study aims to determine the financial performance of companies in the financial sector. Financial performance is projected by Return Of Assets (ROA) as a measure of financial performance based on company operations. This study is determined by the variables of the independent board of commissioners, audit committee, internal audit, audit quality, and company size, with the object of research of banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. Sampling was carried out using a purposive sampling method involving 96 sample companies. Multiple regression analysis was used as the analysis method in this study. The results showed that the independent board of commissioners, internal audit, and company size have a significant correlation with the financial performance of banking companies. Meanwhile, the audit committee and audit quality have no correlation with the financial performance of banking companies.
KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TIMELINESS PELAPORAN KEUANGAN Rahayu, Ruci Arizanda; Chosah, Zalzabela Aagata Widya; Maryanti, Eny
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.23

Abstract

This study aims to examine the effect of audit committee’s characteristics consist of gender audit committee, meeting frequencies, work experience, firm size, and profitability on the timeliness of corporate financial reporting (Study of Multi-Industry Sector Manufacturing Companies Listed on the IDX in 2018-2021). The research method used is a descriptive quantitative approach. Then the type of data used is secondary data from financial reports on manufacturing companies in various industrial sectors listed on the IDX in 2018-2020. The sampling technique used in this study was using a purposive sampling method and obtaining a sample of 120 financial statements of manufacturing companies in various industrial sectors. The data analysis method in this research is assisted by the SPSS (Statistical Package for the Social Science) application. The results of tests conducted using SPSS revealed that the Gender of the Audit Committee, Company Size, Auditor's Work Experience at KAP did not affect the Timeliness of Financial Reporting. While Profitability and Frequency of Audit Committee Meetings affect the Timeliness of Financial Reporting.
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.
Social Media, Learning Media, and the Internet on Accounting Student's Interest in Learning During a Pandemic Rahayu, Ruci Arizanda; Maryanti, Eny; Ni'mah, Siti Awalin
GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.05.1.3

Abstract

This study aims to determine social media, learning media and the internet on accounting students' interest in learning during a pandemic. This type of quantitative research with hypothesis testing. The data processed in this study consisted of students of the Muhammadiyah Sidoarjo University accounting study program class of 2018-2019. Observations made in this study by distributing online questionnaires to accounting students from the 2018-2019 class as a method of data collection. Then obtained as many as 220 respondents by using the slovin formula in sampling. The sampling technique used is probability sampling technique using simple random sampling. The analysis technique used in this study is the analysis technique of validity testing, reliability testing, and multiple linear regression analysis using SPSS Version 26 software. The results of this study prove that social media has a significant effect on accounting students' learning interest during a pandemic; learning media has a significant effect on accounting students' interest in learning during a pandemic; the internet has had a significant effect on the learning interest of accounting students during a pandemic.
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 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 Miftahul Huda Muhammad Tegar Hidayatullah Navillia, Olga Cendy Ni'mah, Siti Awalin Nihlatul Qudus Sukma Nirwana Noor Reta Dwi Sari Novitasari, Vivy Nur Amalina Nisfa Salisa Paksi Rahmat Pranata 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