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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Perspektif FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Ilmiah Akuntansi Kesatuan Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis, dan Akuntansi
Arief Nurhandika
Universitas Kuningan
Agriculture, Biological Sciences & Forestry Arts Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Physics Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Arief Nurhandika; Faishal Rahimi
Jurnal Perspektif Vol 4, No 2 (2020): Jurnal Perspektif: Volume 4 Nomor 2 Tahun 2020
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jp.v4i2.78

Abstract

The purpose of this study is to find out empirically evidence of the effects of resource looseness, the mechanism of corporate governance that is proxied, among others, the composition of the board of commissioners, managerial ownership, foreign ownership of the audit committee and the size of the public accounting firm's office on the quality of disclosure. The population in this study is all manufacturing companies and purposive sampling methods used in determining the sample so that 35 companies were obtained from 2013 to 2017. The results showed that: (1) resource looseness has a positive influence on the quality of social responsibility disclosure, (2) the composition of the board of commissioners does not affect the quality of social responsibility disclosure (3) managerial ownership does not affect the quality of social responsibility disclosure (4) foreign ownership does not affect the quality of social responsibility disclosure (5) the audit committee does not affect the quality of social responsibility disclosures, (6) the public accounting firm influences the quality of social responsibility disclosure.Keywords: Slack Resource, Board of Commissioners Composition, Managerial Ownership, Foreign Ownership, Audit Committee, Public Accounting Firm, Quality of Social Responsibility Disclosures.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PEMILIHAN AUDITOR EKSTERNAL Arief Nurhandika; Vigory Gloriman Manalu
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i1.4449

Abstract

Tujuan dari penelitian ini untuk menguji: 1) pengaruh tata kelola perusahaan terhadap pemilihan auditor eksternal, 2) pengaruh ukuran perusahaan terhadap pemilihan auditor eksternal. Populasi penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2014 sampai dengan 2018. Metode statistik yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa 1) tata kelola perusahaan positif tidak berpengaruh terhadap pemilihan auditor eksternal, 2) ukuran perusahaan berpengaruh terhadap pemilihan auditor eksternal. Kata Kunci: Tata Kelola Perusahaan, ukuran perusahaan, pemilihan auditor
Corporate Governance dan Kualitas Auditor Melalui Fraud Destin Alfianika Maharani; Ghonimah Zumroatun Ainiyah; Arif Nurhandika
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1285

Abstract

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality
IMPLENTASI AKUNTANSI BIOLOGIS PADA PERUSAHAAN PERKEBUNAN INDONESIA Arief Nurhandika
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 2 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.614 KB) | DOI: 10.32424/jeba.v20i2.1109

Abstract

Analisa Determinasi Perusahaan Mengganti Auditor Arief Nurhandika
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 2 (2023): 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.v15i2.287

Abstract

Penelitian ini betujuan untuk mengetahui pengaruh per­gan­tian manajemen, opini audit, dan potensi kebangkrutan ter­ha­dap pergantian auditor. Jenis penelitian ini adalah penelitian kuantitatif dengan jenis data sekunder. Penelitian ini meng­gu­na­kan purposive sampling method dalam pengambilan sampelnya. Sampel penelitian ini berjumlah 22 perusahaan sub sektor minyak, gas, dan batu bara periode 2018-2022. Analisis regresi penelitian ini menggunakan analisis regresi logistik dengan menggunakan STATA 17. Hasil penelitian ini adalah per­gan­tian manajemen, opini audit, dan potensi berpengaruh positif terhadap pergantian auditor.
Corporate Governance dan Kualitas Auditor Melalui Fraud Destin Alfianika Maharani; Ghonimah Zumroatun Ainiyah; Arif Nurhandika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1285

Abstract

This study aims to examine the effect of Corporate Governance and Auditor Quality through Fraud. The object of this study is corporate governance, audit quality and fraud using research subjects in the form of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2017. The sample selection method in this study uses purposive sampling and SPSS is used to process data on this research. The results of this study are 1) Board of Commissioners meeting frequency has a negative effect on audit quality, 2) Board of Commissioners meeting frequency has a positive effect on fraud, 3) Independent board of directors proportion has a negative effect on audit quality, 4) Independent board of directors proportion has no effect on fraud, 5) Fraud has no effect on audit quality. Keywords: corporate governance, fraud, audit quality
Peningkatan Produktivitas BUMDes untuk Pemberdayaan Masyarakat dan UMKM dalam Mewujudkan Ekosistem Ekonomi Digital Iman Teguh; Neni Nurhayati; Arief Nurhandika
SINAR SANG SURYA Vol 8, No 1 (2024): FEBRUARI 2024
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v8i1.3118

Abstract

Desa Cinyasag yang terletak di Kecamatan Panawangan Kabupeten Ciamis, Jawa Barat menyimpan potensi kekayaan alam yang berlimpah. Salah satu potensinya ialah sebagai penghasil Kopra kualitas ekspor dan produk berbahan dasar kelapa. Akan tetapi, pemasaran yang dilakukan masih menggunakan mekanisme konvensional dan skala cakupannya masih sempit. Selain itu pemahaman penjulalan produk secara online masih sangat rendah. Diperlukan pendekatan yang lebih terstruktur untuk pemberdayaan masyarakat dan UMKM yang lebih masif dan membutuhkan koordinator agar mampu mewadahi setiap lapisan masayarakat tanpa terkecuali. Strategi pemasaran secara digital yang ditujukan hanya untuk UMKM tidak akan efektif karena tidak mampu memberikan peluang untuk setiap lapisan masyarakat. Dengan demikian BUMDes berperan penting dalam hal ini untuk menumbuhkan ekosistem ekonomi digital di desa dengan sasaran utama untuk pemberdayaan masyarakat secara menyeluruh dan mendukung serta meningkatkan daya saing UMKM sebagai ujung tombak perekonomian di Indonesia. Kegiatan pengabdian masyarakat ini dilakukan untuk mengelola potensi yang salaing menguntungkan antara BUMDes, UMKM, dan masyarakat secara menyeluruh. Kegiatan ini dilakukan dengan metode penyuluhan dan pelatihan teknis, serta dilanjutkan dengan pendampingan secara daring. Hasil kegiatan pengabdian masyrakat ini BUMDes mempu memahami konsep dan arah untuk menumbuhkan ekosistem ekonomi digita, dan mengelola toko online di Shopee yang berfokus pada produk lokal yang diproduksi oleh UMKM dan masyarakat setempat yang saling mengungtungkan.. Bagi masyarakat umum yang belum produktif (pada usia produktifnya) dan masih rendah minat wirausahanya menjadi tantangan bagi kami untuk terus mendampingi demi terwujudnya pemberdayaan masayarakat yang lebih baik dan kemajuan UMKM di Desa Cinyasag.
CHARACTERISTICS OF THE AUDIT COMMITTEE AND BOARD OF DIRECTORS: HOW DO THEY INFLUENCE CORPORATE SOCIAL RESPONSIBILITY Arief Nurhandika; Lia Dwi Martika; Yudi Febriansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12728

Abstract

This research aims to examine the influence of the characteristics of the audit committee and board of directors on CSR scores. This article develops from various literature reviews regarding the relationship between the characteristics of the audit committee and the board of directors on CSR scores. This research uses all company sectors on the Indonesian Stock Exchange except financial sector companies. A purposive sampling was used, and a sample of 78 companies with a total sample data of 468 from 2018-2023 was used. Testing the data using STATA software. The research results show that independent audit committee members have an influence on CSR scores, the size of the audit committee has an influence on CSR scores, audit committee members who have financial expertise influence CSR scores, the size of the board of directors influences CSR scores, and gender diversity has an influence on CSR score. Except for the meeting variable, members of the board of directors do not influence the CSR score.
THE ROLE OF AUDIT OPINION MODERATION IN AUDITOR SWITCHING Aan Kanivia; Abdisamad Abdirahman Omar; Arief Nurhandika; Dessy Kumala Dewi; Safitri Akbari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10141

Abstract

Relevant research indicates that new management is likely to replace auditors to align financial reporting, while other research suggests that auditors can be retained if their performance is deemed adequate. This study investigates whether audit opinions can moderate the relationship between management turnover and auditor turnover. This study uses a quantitative approach by utilizing secondary data. Data is collected through a purposive sampling process. The study analyzed information from 22 energy companies operating in the oil, gas, and coal sectors from 2019–2023. Regression analysis was carried out using STATA 17 by applying logistic regression analysis and MRA. The results showed that management change had a positive effect on auditor turnover, with the influence partially moderated by audit opinion.
Co-Authors Aan Kanivia Abdisamad Abdirahman Omar Dessy Kumala Dewi Destin Alfianika Maharani Faishal Rahimi Ghonimah Zumroatun Ainiyah Iman Teguh Lia Dwi Martika Neni Nurhayati Safitri Akbari Vigory Gloriman Manalu Yudi Febriansyah