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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Applied Business, Taxation and Economics Reseach Economic Reviews Journal NGARSA: Journal of Dedication Based on Local Wisdom
Retnowati, Wulan
Universitas Sultan Ageng Tirtayasa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Efektivitas Komite Audit sebagai Pemoderasi Pengaruh Profitabilitas dan Audit Tenure Terhadap Audit Report Lag Retnowati, Wulan; Firdaus, Annisya Nurul; Satibi, M
INVENTORY: JURNAL AKUNTANSI Vol. 8 No. 2 (2024): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

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Abstract

This research aims to examine audit report lag, consists of two independent variables: profitability and audit tenure. The dependent variable is audit report lag, and the moderating variable is audit committee effectiveness. This quantitative research utilizes secondary data from financial reports and annual accessible through the Indonesia Stock Exchange (BEI). The population for this study consists mining state-owned companies listed on the BEI from 2012 to 2022. The sampling method applied was purposive sampling, resulting in 4 mining sector state-owned companies being sampled for eleven consecutive years, with a total of 44 observations. Data processing was carried out using SPSS (Statistical Product and Service Solutions) version 25. The data analysis technique used was moderated regression (MRA). The research results show that profitability has no effect, while the audit tenure has a significant negative effect, and audit committee effectiveness has a moderating effect on the effect of profitability and audit period on audit report lag
Determinants of Financial Reporting Timeliness and its Effect on Firm Value in Properties and Real Estate Sector Companies Listed on the Indonesia Stock Exchange Retnowati, Wulan; Rahayu, Nur; Satibi, Muhammad
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i4.387

Abstract

The research aims to examine the impact of audit committee size, audit committee expertise, audit committee meeting frequency, audit committee independence, and audit committee gender diversity on the timeliness of financial reporting and its effect on firm value. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used is purposive sampling, resulting in a sample of 44 companies. This study employs a quantitative approach utilizing secondary data obtained from the Indonesia Stock Exchange. The model applied includes logistic regression analysis to test hypotheses 1 through 5, and simple linear regression analysis for hypothesis 6, using SPSS 25 software. The findings indicate that Audit Committee Size has a negative effect on the timeliness of financial reporting. Audit Committee Meeting Frequency and Audit Committee Gender Diversity both factors have a positive impact on the timeliness of financial reporting. Audit Committee Expertise and Audit Committee Independence these variables do not significantly affect the timeliness of financial reporting. Furthermore, the consequence variable shows that the timeliness of financial reporting negatively affects firm value.
The Interpersonal Management and Conflict Management to Improve Journalist Performance (Phenemonology Study at PT WS Media Office) Retnowati, Wulan; Satibi , Muhammad
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.463

Abstract

This study aims to determine interpersonal conflicts and conflict management that occur in the PT WS media office and to determine the factors that cause them and how to overcome them. The design of this study uses a qualitative approach. The research data collection method used is a deep interview by conducting interviews with leaders and journalists and staff at the PT WS Media Office totaling 5 people. The results of the study indicate that the conflict that occurred was due to personal conflict and interpersonal conflict and conflict of interest. And the PT WS Media Office implemented a conflict management strategy
Transformasi Pengetahuan Peserta Didik SMP dalam Menghadapi Ancaman Narkoba Wahyudi, Tri; Muchlish, Munawar; Retnowati, Wulan; Soleha, Nurhayati
Ngarsa: Journal of Dedication Based on Local Wisdom Vol. 4 No. 1 (2024): Ngarsa: Journal of Dedication Based on Local Wisdom
Publisher : LP2M UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ngarsa.v4i1.456

Abstract

Cases of drug abuse continue to increase from year to year. It has targeted senior and junior high school students with a social and academic impact. Students' low knowledge about drugs before intervention provides a solid basis for developing more intensive prevention strategies. This service activity aims to build a shared understanding regarding the threat of drugs and gain a deeper understanding of students' perspectives and experiences regarding drug problems. Another aim is to increase knowledge, which is expected to change the behavior of the younger generation towards drugs at SMPN 1 Bayah Barat. Socialization and discussion methods effectively increase knowledge, which is expected to alter positive behavior. The importance of stakeholder collaboration reflects the holistic approach needed to overcome the drug threat. The implications provide a solid basis for involving schools, families, and communities in prevention efforts. The community service that has been carried out has significantly contributed to increasing understanding, which is expected to change behavior and create a safer school environment. This activity's results can sustainably impact efforts to prevent drug abuse at SMPN 1 Bayah Barat and inspire similar community service in other places. Abstrak: Kasus penyalahgunaan narkoba terus mingkat dari tahun ke tahun. Bahkan, ia telah menyasar peserta didik pada jenjang SMA dan SMP yang berdampak secara sosial dan akademik. Rendahnya pengetahuan siswa tentang narkoba sebelum intervensi menjadi dasar yang solid untuk mengembangkan strategi pencegahan yang lebih intensif. Tujuan kegiatan pengabdian ini untuk membangun pemahaman bersama terkait ancaman narkoba serta mendapatkan pemahaman yang lebih dalam mengenai perspektif dan pengalaman siswa terhadap permasalahan narkoba. Tujuan lainnya adalah meningkatkan pengetahuan yang diharapkan dapat merubah perilaku generasi muda terhadap narkoba di SMPN 1 Bayah Barat. Metode sosialisasi dan diskusi sangat efektif dalam mencapai peningkatan pengetahuan yang diharapkan dapat merubah perilaku positif. Pentingnya kerjasama antar stakeholder mencerminkan pendekatan holistik yang diperlukan dalam mengatasi ancaman narkoba. Implikasi menjadikan dasar yang kuat untuk melibatkan sekolah, keluarga, dan komunitas dalam upaya pencegahan. Pengabdian masyarakat yang telah dilaksanakan memberikan kontribusi yang signifikan dalam meningkatkan pemahaman yang diharapkan dapat merubah perilaku dan menciptakan lingkungan sekolah yang lebih aman. Hasil kegiatan ini dapat memberikan dampak positif yang berkelanjutan dalam upaya pencegahan penyalahgunaan narkoba di SMPN 1 Bayah Barat dan dapat menjadi inspirasi untuk pengabdian masyarakat serupa di tempat lain. Kata kunci: Ancaman narkoba, Perubahan pengetahuan, Siswa Sekolah Menengah Pertama
The Fraud Hexagon Model to Detect Financial Reporting Fraud in Mining Companies Listed on the Indonesia Stock Exchange Retnowati, Wulan; Wahida, Nurul Aini; Satibi, M
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Research Background: The mining sector ranks third among the industries most affected by fraud, accounting for 5.0% of reported cases, following the financial and banking sector and government institutions. Instances of fraudulent financial reporting have also occurred within Indonesia’s mining sector. Introduction/Main Objectives: This study aims to examine whether financial targets, board changes, political ties, weak monitoring mechanisms, auditor turnover, and CEO duality affect financial statement fraud. Methods: The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. A total of 42 firms were selected through purposive sampling. Multiple linear regression analysis was employed using SPSS 25. Results: The findings show that financial targets and CEO duality positively influence financial statement fraud, while changes in directors have a negative effect. Meanwhile, political connections, ineffective monitoring, and auditor changes do not exhibit a significant impact on fraudulent financial reporting. Conclusion: Companies should enhance their corporate governance frameworks, particularly by limiting excessive CEO power and ensuring that leadership roles remain structurally independent. Organizations should also encourage leadership rotation to reduce opportunities for long-term manipulation.
Firm Attributes and Audit Report Timeliness: Evidence from Indonesia’s Property and Real Estate Sector Retnowati, Wulan; Satibi, Satibi
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 2 (2025): December 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i2.551

Abstract

Audit Report Lag (ARL) refers to the interval between the end of a financial reporting period and the release of audited financial statements. Timeliness in audit reporting plays a crucial role in improving the relevance of financial information, strengthening transparency, and fostering stakeholder trust. This study investigates the extent to which firm size, profitability, leverage, audit committee meeting frequency, and accounting complexity contribute to variations in ARL. A quantitative research design was employed using secondary data extracted from annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, 75 firm-year observations were analyzed. Multiple regression performed in SPSS 25 indicates that profitability and the frequency of audit committee meetings are associated with shorter ARL. Meanwhile, firm size, leverage, and accounting complexity do not exhibit significant relationships with ARL. These results contribute to agency theory and corporate governance scholarship by emphasizing governance-related mechanisms that facilitate more efficient audit completion
Pengaruh Fee Audit, Audit Tenure dan Time Budget Pressure Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Larasati Husodo, Dea; Retnowati, Wulan; Budianto, Roni
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.1034

Abstract

This study aims to examine the effect of audit fees, audit tenure, time budget pressure on audit quality and the influence of the audit committee in moderating the influence of audit fees, audit tenure, time budget pressure on audit quality. This research is a type of quantitative research using secondary data on the annual reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection was carried out by purposive sampling method and obtained a sample of 40 companies that met the criteria. The analysis technique used is panel data regression analysis using Eviews 12 application. Based on the results of the analysis that has been done, it can be concluded that audit fees have a positive effect on audit quality, audit tenure does not have an effect on audit quality, time budget pressure has a negative effect on audit quality, the audit committee does not moderate the effect of audit fees and time budget pressure on audit quality, the audit committee moderates the effect of audit tenure on audit quality. These results emphasize the factors that can influence the quality of the resulting audit
Co-Authors Ahmad Rosyid Alvarez, Joel I. Anny Widiasmara Budianto, Roni De Guzman, Eduardo K. Firdaus, Annisya Nurul Hendro Hendro Larasati Husodo, Dea Muchlish, Monawar Mudinillah, Adam Mulyadi, Roza Munawar Muchlish NUR RAHAYU, NUR Nurhayati Soleha, Nurhayati Rismawati Rismawati Rita Rosiana Satibi , Muhammad Satibi Satibi Satibi, M Satibi, Muhammad Supriadi Supriadi Tri Wahyudi Tri Wahyudi Wahyudi Wahida, Nurul Aini Yulianto, Agus Sholikhan