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All Journal Wahana Riset Akuntansi Infestasi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) Menara Pengabdian International Journal of Pertapsi Jurnal Akuntansi dan Governance Andalas
Sany Dwita
Universitas Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Budaya Berorientasi Hasil terhadap Kinerja Organisasi Sektor Publik dengan Akuntabilitas Keuangan sebagai Variabel Intervening Sariyanah, Sariyanah; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.123229

Abstract

Purpose – This research aims to empirically test the mediating role of financial accountability in the relationship between results-oriented culture and the performance of public sector organizations in Tanjung Jabung Timur Regency.Methodology – This research uses quantitative methods with survey techniques. The survey sample of 130 respondents came from employees who work in the Regional Apparatus Organization (OPD) of Tanjung Jabung Timur Regency. The sampling technique uses purposive sampling. Data analysis in the form of CMB test, descriptive statisticsFindings – The research results show that a results-oriented culture has a positive impact on organizational performance, and financial accountability plays a mediating role in the relationship between a results-oriented culture and the performance of public sector organizations in the OPD of Tanjung Jabung Timur Regency.Originality/value – This research was first carried out in Indonesia within the scope of public sector organizations in developing countries and made several contributions. First, filling the gap in the literature by providing empirical evidence about the influence of a results-oriented culture on the performance of public sector organizations through financial accountability, especially in Indonesia. Second, it supports NPM theory in confirming the positive influence of a results-oriented culture on financial accountability and performance of public sector organizations.Limitations/implications – The scope of the research is still limited, so the research results cannot be generalized. In addition, collecting data using surveys allows for honesty factors from respondents which can influence data quality. Future research could expand the research sample and add interview methods. This research provides practical implications for public sector organizations, especially for the Tanjabtim Regency OPD who want to improve their performance through implementing a results-oriented culture and effective financial accountability.
The Influence of Company Characteristics on Key Audit Matters (KAM) Putra, Rhahmat Joni Pribody; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.124626

Abstract

Purpose– This study examines the influence of company characteristics on the disclosure of key audit matters (KAM). Regulations related to KAM will only begin to be implemented in Indonesia in 2022. Disclosure of key audit matters allows users of financial reports to better understand the matters that are considered most important in the audit of financial statements.Design/methodology/approach–The sample for this study consists of 103 financial company listed on the Indonesia Stock Exchange that were chosen by purposive sampling. Spearman's rho analysis is the analysis method used.Findings– The results show that company complexity positively relationship on key audit matters. By contrast, company size, profitability and leverage did not affect the key audit matters of finance sector company listed on the Indonesia Stock Exchange in 2022.Originality/value – Research on key audit matters is still relatively new to be conducted in Indonesia because the implementation of key audit matters regulations will take effect starting for financial reports in 2022. This study uses samples from financial sector companies, because the financial sector is a sector that complies with new regulations.Research limitations/implications–The limitation of this study is that the data generated in this study are not normally distributed so that it cannot use parametric tests, but uses non-parametric tests whose results are not as strong as parametric tests. This research has the implication of providing a reference to find out how the characteristics of companies being audited can affect the number of KAM presented in audit reports in Indonesia. This has effects for the need that corporations disclose their financial performance in a more open manner. In order to disclose material issues in the audit, the auditor is also more meticulous while reviewing the financial statements
Digitalization Disclosure and Accounting Information Quality Pratama, Aditya Harry; Dwita, Sany; Md.Sum, Rabihah
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124490

Abstract

The Influence of Environmental, Social, Governance (ESG) Disclosure on Investment Efficiency Nababan, Rayon; Dwita, Sany
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130502

Abstract

Purpose – This study aims to determine the influence of Environmental, Social, and Governance (ESG) disclosure on investment efficiency in the emerging market of Indonesia.Design/methodology/approach – The sample in this study consists of 39 non-financial companies listed on the Indonesia Stock Exchange with ESG scores from Refinitiv Eikon. This study utilizes unbalanced data with 178 firm-year observations and is analyzed using panel regression.Findings – This study's findings diverge from previous research. Our results indicate a significant negative influence of ESG disclosure on investment efficiency. Consequently, increased ESG disclosure can be anticipated as a mechanism of greenwashing. Moreover, ESG disclosure has failed to address agency problems and information asymmetry, leading to a decline in investment efficiency.Originality/value – To the best of the author's knowledge, this research is the first to examine and offer a unique perspective on the relationship between ESG disclosure and investment efficiency by focusing on Indonesia's context as an emerging market. The study not only fills a gap in the existing literature but also provides valuable insights into the specific challenges and opportunities faced by Indonesian companies in implementing ESG practices.Research limitations/implications – Research on ESG disclosure remains limited in Indonesia, primarily because many companies have not yet disclosed their ESG practices, which are also voluntary disclosures. Consequently, the availability of data from companies disclosing ESG information is scarce. This study's findings could motivate companies to adopt more comprehensive and accurate ESG reporting practices aligned with international reporting standards. Furthermore, the findings of this research can contribute to the growing body of ESG (non-financial disclosure) literature, particularly those exploring the potential negative influence of ESG disclosure.
Singkong Menjadi Tepung Mocaf Untuk Meningkatkan Nilai Jual Di Kelompok Tani Di Nagari Toboh Gadang Kecamatan Sintuk Yeniwati, Yeniwati; Rahmizal, Maizul; Dwita, Sany; Yumna, Aimatul
Menara Pengabdian Vol 4, No 2 (2024): Vol. 4, No. 2, Desember, 2024
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/jmp.v4i2.6122

Abstract

Abstrak: Singkong merupakan salah satu komoditas pertanian yang memiliki potensi untuk dikembangkan menjadi produk bernilai tambah, seperti tepung MOCAF (Modified Cassava Flour). Penelitian ini bertujuan untuk mengoptimalkan pengolahan singkong menjadi tepung MOCAF guna meningkatkan nilai jual di kelompok tani di Nagari Toboh Gadang, Kecamatan Sintuk Toboh, Kabupaten Padang Pariaman Provinsi Sumatera Barat. Metode penelitian yang digunakan adalah pelatihan. Peserta pelatihan terdiri dari Bapak dan Ibu Kelompok Tani yang berada di Nagari Toboh Gadang yang berjumlah 30 orang. Hasil penelitian menunjukkan bahwa kelompok tani di Nagari Toboh Gadang Sintuk telah melakukan pengolahan singkong menjadi tepung MOCAF, namun belum optimal. Faktor-faktor yang memengaruhi optimalisasi pengolahan meliputi kualitas bahan baku, teknologi pengolahan, kemasan, dan pemasaran. Rekomendasi yang diberikan adalah meningkatkan kualitas bahan baku, mengadopsi teknologi pengolahan yang lebih efisien, mengembangkan kemasan yang menarik, dan memperluas jaringan pemasaran. Dengan implementasi rekomendasi tersebut, diharapkan dapat meningkatkan nilai jual tepung MOCAF sehingga meningkatkan pendapatan kelompok tani di Nagari Toboh Gadang Sintuk.
The Influence of Audit Committee Chairman Characteristics on Auditor Choice Rosa, Sherly Luthfia; Dwita, Sany; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 1 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i1.132844

Abstract

Purpose – This study aims to examine the impact of audit committee chair characteristics on auditor choice in healthcare, infrastructure, and transportation & logistic companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023.Design/methodology/approach – This research uses purposive sampling, resulting in 86 companies. The study utilizes from company annual reports were analyzed using logistic regression.Findings – The results show that the business education of the audit committee chairman has a positive effect on the choice of Big 4 auditors. Meanwhile, other characteristics such as gender, professional qualifications, work experience, and tenure of the audit committee chairman do not affect the choice of Big 4 auditors. Therefore, the results of this study indicate that the business education of the audit committee chairman is the most influential factor in the choice of Big 4 auditorsOriginality/value – Previous studies have overlooked the role of audit committee chairs, focusing instead on audit committees in general. As audit committee leadership matters more, research examining the impact of audit committee chair characteristics on auditor choice remains limited. This study provides contributions to the existing literature by offering a novel perspective on the role of audit committee chairs as corporate governance representatives in auditor choice decisions within emerging market.Research limitations/implications – Research on the impact of audit committee chair characteristics remains limited. Furthermore, this study also has several limitations, such as the measurement of auditor choice, which is only measured by Big 4 and Non-Big 4 audit firms, thereby limiting its ability to provide insight into auditor choice. Additionally, the measurement of gender is limited to physical appearance or individual gender, without considering and understanding the complexity of values and characteristics of femininity and masculinity. The results of this study provide a significant contribution to the existing literature on the impact of audit committee chair characteristics on auditor choice.
Pengaruh Karakteristik Komite Audit terhadap Kualitas Audit Yolanda, Chintia Faras; Dwita, Sany
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2598

Abstract

This study examines the effect of audit committee characteristics, namely audit committee industry expertise, audit committee legal expertise, and audit committee gender diversity on audit quality. The population used in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique in this study was purposive sampling, where the sample taken was 240 companies. The statistical method used in this research is multiple linear regression analysis. The results of this study are audit committee industry expertise, audit committee legal expertise, and audit committee gender diversity have no effect on audit quality. These findings suggest the theory linking audit committee characteristics with audit quality needs to be expanded or updated to consider other factors that may affect audit quality.
Pengaruh Pengendalian Internal dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Aqilla, Difaf Sausan; Dwita, Sany
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2220

Abstract

This study aims to examine the effect of intenal control and assymetric information on the tendency of accounting fraud in the Regional Apparatus Organization (OPD) of Tanah Datar Regency. The sampling method used is purposive sampling with a total of 72 respondents consisting the head of OPD, the head of accounting and finance department, and the staff of accounting and finance department of each OPD. The source of data in this study are primary data and data collection techniques using a questionnaire. The result of this study indicates that (1) intenal control has a negative effect on the tendency of accounting fraud in the Regional Apparatus Organizaion (OPD) of Tanah Datar Regency, and (2) assymetric information has a positive effect on the tendency of accounting fraud in the Regional Apparatus Organizaion (OPD) of Tanah Datar Regency.
The Influence of Corporate Political Connections and Family Ownership on Audit Quality Erisi, Tasya; Dwita, Sany; Raga, Ridha Azka; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.132932

Abstract

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate Political Connections, Family Ownership, Audit QualityArticle Type: Research Paper 
Sinergi ESG dan Komite Audit: Strategi Menuju Kinerja Keuangan yang Berkelanjutan Putri Elwira, Mutia Nurullita; Dwita, Sany; Hayati, Dian Indah; Raga, Ridha Azka
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135985

Abstract

Purpose – This study aims to examine the influence of ESG performance and the audit committee on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023.Design/methodology/approach – The sample in this study consisted of 72 companies listed on the Indonesia Stock Exchange, with a total of 216 observations. The data analysis method used was multiple linear regression analysis with SPSS 25.Findings – The results of the hypothesis test for partial effects (t-test) indicate that ESG performance has a positive and significant effect on financial performance. Meanwhile, the audit committee variable has a negative and significant effect on financial performance.Originality/value – This study is novel in that it examines the influence of Environmental, Social, and Governance (ESG) performance and Audit Committees on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research's novelty lies in the post-pandemic observation period, which represents the economic recovery phase, and in examining the interaction between ESG performance and Audit Committee effectiveness in improving financial performance.Research limitations/implications – This study contributes by simultaneously examining the role of ESG performance and the audit committee in influencing financial performance. While prior research has largely focused on these aspects separately, this study integrates sustainability performance and corporate governance mechanisms, offering a more comprehensive perspective. The findings provide both theoretical enrichment and practical implications, showing that strong ESG practices supported by an effective audit committee can enhance financial outcomes and long-term firm value.Keywords: ESG performance, audit committee, corporate governance, financial performance, emerging economyArticle Type: Research Paper. 
Co-Authors Ade Elsa Betavia Ade Kurnia Gusti Alfamet Randa Aning Santi Lestari Annisa Annisa Annisa Rysdi Edfa Aqilla, Difaf Sausan Ayu Wandira Bagus Saputra Charoline Cheisviyanny Charoline Cheisviyanny Dian Indah Hayati Dovi Septiari Erisi, Tasya Erly Mulyani Halmawati Halmawati Halmawati Halmawati Helmy, Herlina Herlina Helmy Herlina Helmy Herman Muliawan Hesti Eka Pratiwi Lisa Assari M Aldy M. Ridho Hidayat Malwa Conella Mayar Afriyenti Md.Sum, Rabihah Nababan, Rayon Nayang Helma Yunita Nayang Helmayunita Nisa Umahmudah A Novia Larasari Panji Maulana Pratama, Aditya Harry Putra, Rhahmat Joni Pribody Putri Elwira, Mutia Nurullita Raga, Ridha Azka Rahmizal, Maizul Ridha Oktarina Rijalul Muhsin Rima Kurnia Rizki, Tabah Rosa, Sherly Luthfia Salma Taqwa Sariyanah, Sariyanah Suci Wulandari Ulil Azmi Vanica Serly Vanica Serly Widy Amelia Putri Yeniwati Yeniwati Yolanda, Chintia Faras Yulina Eka Safitri Yumna, Aimatul Zuwitha Marshela Sri Wahyuni