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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Accounting and Management Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Roza Mulyadi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN Roza Mulyadi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.605 KB) | DOI: 10.30656/jak.v4i2.248

Abstract

Tujuan penelitian ini yaitu untuk mengetahui pengaruh karakteristik komite audit dan kualitas audit terhadap profitabilitas perusahaan. Profitabilitas perusahaan yaitu sebagai variabel dependen diukur dengan menggunakan ROA (Return on Assets). Sementara karakteristik komite audit sebagai variabel independen terdiri dari ukuran komite audit yang diukur dengan jumlah anggota komite audit, komposisi komite audit diukur dengan persentase anggota komite audit yang independen terhadap jumlah seluruh anggota komite audit, frekuensi pertemuan komite audit di ukur dengan jumlah pertemuan atau rapat yang diadakan pertahun, dan kemampuan komite audit diukur dengan jumlah anggota yang memiliki pengetahuan keuangan. Variabel independen yang terakhir yaitu kualitas audit diukur dengan variabel dummy yaitu jika perusahaan perbankan menggunakan KAP BIG 4 nilainya 1 dan KAP non BIG 4 nilainya 0. Sampel yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015. Metode pengambilan sampel dengan menggunakan purposive sampling. Jenis data yang dipakai adalah data sekunder. Dalam penelitian ini, dari total sampel sebanyak 155, hanya 100 sampel yang dapat memenuhi persyaratan sampel yang diperlukan. Berdasarkan hasil dari pengujian hipotesis, ditemukan bahwa ukuran komite audit, komposisi komite audit, dan kualitas audit berpengaruh signifikan terhadap profitabilitas perusahaan. Sedangkan frekuensi pertemuan komite audit dan kompetensi komite audit tidak berpengaruh signifikan terhadap profitabilitas perusahaan. Kata kunci : profitabilitas perusahaan, karakteristik komite audit, dan kualitas audit
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA Ryu Ulina; Roza Mulyadi; Mazda Eko Sri Tjahjono
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.073 KB) | DOI: 10.35448/jte.v13i1.4229

Abstract

This study aims to analyze the effect of the Audit Quality and Audit Commite Characteristics on Earnings Management. Variables in this study consisted of an audit quality as measured by the size of public accounting firm, industry specialist auditors and audit tenure. While audit committee are measured by audit committee size, financial expertise and the number of audit commite meetings. The modified Jones Models is used to measure discrectionary accruals (the proxy for earnings management).The sample used in this study were taken by purposive sampling method. The sample used in this research was the secondary data from annual report of manufacturing company which listed on Indonesia Stock Exchange in 2013-2016. After reduction with criteria set at 39 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 20. The result of this research showed that the variable Public Accounting Firm had positive and significant influence on earnings management. Meanwhile, the variable industry specialist auditors, audit tenure, size of audit committee,  financial expertise and the number of audit commite meetings had not significant influence to the earnings management.
FACTORS INFLUENCING GOING-CONCERN AUDIT OPINIONS AND THEIR CONSEQUENCES: EVIDENCE FROM INDONESIAN LISTED FINANCIAL FIRMS Afilia Damayanti; Munawar Muchlis; Roza Mulyadi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.578

Abstract

This study aims to examine the antecedents of going concern audit opinions and their consequences for auditor switching among financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. The independent variables include financial distress, audit committee effectiveness, and audit report lag. The dependent variable is the going concern audit opinion, and the consequence variable is auditor switching. A quantitative method was applied using logistic regression on a sample of 88 companies. Results indicate that financial distress and audit report lag significantly influence going concern opinions, whereas audit committee effectiveness has no significant impact. Furthermore, going concern opinions do not significantly affect auditor switching. These findings emphasize the importance of financial health and timely financial reporting in audit assessments and investor confidence.
Pengaruh Ukuran Perusahaan dan Solvabilitas terhadap Audit Delay dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Manufaktur Roza Mulyadi; Dwi Fitrianingsih
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.4268

Abstract

This research was conducted to determine the effect of company size and solvency onaudit delay with profitability as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the IDX for the 2016-2021 period. This type of research isquantitative, with data collection techniques through secondary data including annual reports onmanufacturing companies in the food and beverage sub-sector. The sampling technique used apurposive sampling method using the specified criteria, a sample of 102. The data analysis techniqueused a moderating effect with Structural Equal Modeling (SEM) through the Partial Least Square(PLS) program. The results of statistical analysis show that firm size has no significant effect on audit delay, the solvency construct has no significant effect on audit delay, Profitability moderatesthe effect of firm size has no effect on audit delay, and the solvency moderating construct has nosignificant effect on audit delay in manufacturing companies the food and beverage sub-sector listedon the Indonesia Stock Exchange for the 2016-2021 period.
Pengaruh Green Innovation terhadap Firm Value dengan Environmental Management Accounting sebagai Variabel Intervening Roza Mulyadi; Maulana, Rizki
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.3325

Abstract

This study aims to analyze the effect of Green Innovation (GI) on Firm Value (FV) with Environmental Management Accounting (EMA) serving as an intervening variable. The population of this study includes manufacturing and primary sector companies listed on the Indonesia Stock Exchange during the period 2014–2019. Using the purposive sampling method, 30 companies that met the research criteria were selected as samples. Secondary data were obtained from the official website of the Indonesia Stock Exchange. The analytical method used in this study is multiple linear regression analysis, processed with IBM SPSS 22. The results show that Green Innovation has a positive effect on Environmental Management Accounting, as indicated by a significance value of 0.000, which is below the 0.05 level. However, Green Innovation does not have a positive effect on Firm Value, with a significance value of 0.711, which is above the 0.05 level. In contrast, Environmental Management Accounting has a positive effect on Firm Value, with a significance value (ρ-value) of 0.000, which is below 0.05. Furthermore, Environmental Management Accounting mediates the relationship between Green Innovation and Firm Value, as evidenced by a significance value (ρ-value) of 0.000, indicating a significant indirect effect.
Co-Authors Afilia Damayanti Dwi Fitrianingsih Mazda Eko Sri Tjahjono Munawar Muchlis Rizki Maulana, Rizki Ryu Ulina