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All Journal AKUNTABILITAS JURNAL AKUNTANSI UNIVERSITAS JEMBER Binus Business Review Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Dinasti International Journal of Management Science JRABA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Rizal Mawardi
Institusi Perbanas Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit Renaldi Renaldi; Rizal Mawardi
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.22028

Abstract

The emergence of several cases that befell well-known Public Accounting Firms in Indonesia makes researchers want to test so that the purpose of this study is to determine the effect of auditor competence, auditor independence, and professional skepticism on audit quality. This study uses a survey method with a questionnaire. The sample in this study is an auditor who works at a Public Accounting Firm in South Jakarta. The sampling technique used was random sampling method. The sample of this research was conducted in 10 Public Accounting Firms with 77 auditors as respondents. The results of this study indicate that auditor competence, auditor independence, and professional skepticism have a positive effect on audit quality. This result implies that it is important for an auditor to have adequate competence, independent attitude and professional skepticism while carrying out audit engagements.How to Cite:Renaldi., & Mawardi, R. (2021). Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 153-168.
Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption? Rizal Mawardi; Laela Lanjarsih
Binus Business Review Vol. 11 No. 3 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i3.6338

Abstract

The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatoryIFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence,and monitoring intensity. As a result, these individual differences were likely to be reflected in audit delay infinancial reporting decisions. Using firm data levels between 2008 and 2016 with multivariate regression, theresearch provided empirical evidence supporting the hypothesis that the characteristics of CEO and audit feeswere the determinants of audit delay. There are several findings. First, the financial expertise of the CEO has moresignificant percentages in mandatory IFRS adoption than voluntary IFRS adoption. It is associated with a shorterdelay. Second, having a female CEO and appointing a female and minority CEO will increase the likelihood thatfirms will issue financial reports more timely. Third, higher audit fees in mandatory than voluntary IFRS adoptioncan decrease audit delay.
THE EFFECT OF INTERNAL AND EXTERNAL FACTORS TO AUDIT DELAY AND TIMELINESS (Empirical Study From Real Estate, and Property Company In Indonesia) Rizal Mawardi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.774 KB) | DOI: 10.31093/jraba.v2i1.25

Abstract

Implementasi Good Corporate Governance (GCG) yang menekankan pentingnya transparansi dan akuntabilitas publik dalam pelaksanaan audit sehingga dalam proses audit membutuhkan jangka waktu yang cukup lama agar menghasilkan kualitas opini yang baik. Informasi keuangan lebih banyak memiliki nilai bagi pengguna laporan keuangan bila disajikan tepat waktu. Terdapat beberapa faktor yang menyebabkan meningkatnya waktu pengauditan (Audit Delay) yang menyebabkan penundaan kelayakan pelaporan keuangan (Timeliness). Peneliti melihat adanya faktor internal dan eksternal perusahaan yang mempengaruhi lamanya waktu pengauditan dan ketepatan waktu pelaporan keuangan. Populasi dan Sampel penelitian ini yaitu pada perusahaan yang menerbitkan Laporan Keuangan di Bursa Efek Indonesia (BEI) tahun 2012-2014. Tekhnik Analsis yang digunakan adalah menggunakan uji statistika Regresi Berganda. Hasil penelitian menunjukan bahwa faktor Internal saja yang mempengaruhi secara signifikan Audit Delay yaitu Profitabilitas, Solvabilitas dan Ukuran Perusahaan, sedangkan untuk variabel Timeliness, faktor yang mempengaruhi secara signifikan yaitu Tingkat Profitabilitas, Solvablitas dan Ukuran Kantor Akuntan Publik. Penelitian ini diharapkan mampu memberikan penambahan pandangan untuk literatur Penundaan Audit dan Ketepatan Pelaporan Keuangan.Keyword :        Faktor Internal, Faktor Eksternal, Audit Delay, Timeliness
MEMAKNAI "AMANAH" ATAS PRAKTIK AKUNTABILITAS PADA ORGANISASI AMIL ZAKAT NURUL HAYAT SURABAYA Vidya Agustinawati; Rizal Mawardi
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 16 No 2 (2018)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v16i2.7677

Abstract

Zakat, Infak, Sedekah (ZIS) management institutions as one way of balancing social economy with equal distribution of income but a crisis of confidence due to the lack of accountability practices through financial reporting and service-based Information Technology (IT) in modern era. The purpose of this study reveals how accountability practices can increase public awareness to fulfill Zakat, Infaq and Sedekah (ZIS) as well as to influence the behavior of ZIS managers in presenting reports on Zakat acceptance as a form of accountability and channeling their funds to achieve social welfare through the Education Scholarship Program. The method used is case study at Lembaga Amil Zakat Nasional Nurul Hayat Foundation, Surabaya. Sources of data in this study are primary data and secondary data. Data collection techniques are conducted by: 1) Direct Observation, 2) Interviews, and 3) Documentation. The analysis of data to be performed consists of description and content analysis. The collected data was then analyzed using descriptive method, with qualitative analysis. The first finding of this study is the practice of Accountability based on Islamic Sharia has brought consequences that the humanitarian aspect of zakat accounting, that is related to the implementation of moral ethical principles and God's law. Another finding obtained by researchers is on Zakat online payment system "ZakatKita". The management of ZIS Nurul Hayat has developed because this online system makes it easier for the muzakki, donators to do Zakat, Infak, Sedekah wherever they are and whenever want to do it. Keywords – amil zakat organitation, amanah, accountability practice, zakat, infaq dan sedekah (ZIS)
Determinan Minat Investasi Saham Generasi Milenial Di Masa Pandemi Yuliana Sugiarti; Rizal Mawardi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 3 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i3.007

Abstract

This study aims to measure the effect of financial literacy, demographic factors (income level, education level, gender), and the perception of return on interest in investing in shares of the millennial generation during the Covid-19 period. The sample used is 255 respondents using the purposive sampling method. The analytical technique used is multiple linear regression. These results show that financial literacy, high-income levels, and perceptions of return have an effect on interest in stock investment. Meanwhile, low-income levels, education levels, and gender have no effect on the millennial generation's interest in investing in shares during the Covid-19 period.AbstrakPenelitian ini guna mengukur pengaruh literasi keuangan, faktor demografi (tingkat pendapatan, tingkat pendidikan, jenis kelamin), serta persepsi return pada minat investasi saham generasi milenial di masa Covid-19. Sampel yang dipergunakan berjumlah 255 responden mempergunakan metode purposive sampling. Teknik penganalisisan yang dipergunakan ialah regresi linier berganda. Hasil ini menampilkan literasi keuangan, tingkat pendapatan tinggi, dan persepsi return berpengaruh terhadap minat investasi saham. Sedangkan tingkat pendapatan, tingkat pendidikan, serta jenis kelamin rendah tidak berpengaruh pada minat investasi saham generasi milenial di masa Covid-19.
Determinan Minat Investasi Saham Generasi Milenial di Masa Pandemi Yuliana Sugiarti; Rizal Mawardi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.362 KB) | DOI: 10.33795/jraam.v5i3.007

Abstract

This study aims to measure the effect of financial literacy, demographic factors (income level, education level, gender), and the perception of return on interest in investing in shares of the millennial generation during the Covid-19 period. The sample used is 255 respondents using the purposive sampling method. The analytical technique used is multiple linear regression. These results show that financial literacy, high-income levels, and perceptions of return have an effect on interest in stock investment. Meanwhile, low-income levels, education levels, and gender have no effect on the millennial generation's interest in investing in shares during the Covid-19 period. Abstrak Penelitian ini bertujuan mengukur pengaruh literasi keuangan, faktor demografi (tingkat pendapatan, tingkat pendidikan, jenis kelamin), serta persepsi return pada minat investasi saham generasi milenial di masa Covid-19. Sampel yang dipergunakan berjumlah 255 responden mempergunakan metode purposive sampling. Teknik penganalisisan yang dipergunakan ialah regresi linier berganda. Hasil ini menampilkan literasi keuangan, tingkat pendapatan tinggi, dan persepsi return berpengaruh terhadap minat investasi saham. Sedangkan tingkat pendapatan, tingkat pendidikan, serta jenis kelamin rendah tidak berpengaruh pada minat investasi saham generasi milenial di masa Covid-19.
THE EFFECT OF INTERNAL AND EXTERNAL FACTORS TO AUDIT DELAY AND TIMELINESS (Empirical Study From Real Estate, and Property Company In Indonesia) Mawardi, Rizal
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46015

Abstract

ImplementasiGood Corporate Governance(GCG)yang menekankan pentingnyatransparansi dan akuntabilitas publik dalam pelaksanaan audit sehingga dalamproses audit membutuhkan jangka waktu yang cukup lama agar menghasilkankualitas opini yang baik. Informasi keuangan lebih banyak memiliki nilai bagipengguna laporan keuangan bila disajikantepat waktu.Terdapatbeberapa faktor yang menyebabkan meningkatnya waktu pengauditan (Audit Delay) yang menyebabkan penundaan kelayakan pelaporan keuangan (Timeliness). Peneliti melihat adanya faktor internal dan eksternal perusahaan yang mempengaruhi lamanya waktu pengauditan dan ketepatan waktu pelaporan keuangan. Populasi dan Sampel penelitian ini yaitu pada perusahaan yang menerbitkan Laporan Keuangan di Bursa Efek Indonesia (BEI) tahun 2012-2014. Tekhnik Analsis yang digunakan adalah menggunakan uji statistika Regresi Berganda. Hasil penelitian menunjukan bahwa faktor Internal saja yang mempengaruhi secara signifikan Audit Delay yaitu Profitabilitas, Solvabilitas dan Ukuran Perusahaan, sedangkan untuk variabel Timeliness, faktor yang mempengaruhi secara signifikan yaitu Tingkat Profitabilitas, Solvablitas dan Ukuran Kantor Akuntan Publik. Penelitian ini diharapkan mampu memberikan penambahan pandangan untuk literatur Penundaan Audit dan Ketepatan Pelaporan Keuangan.
Simple Financial Statements Training for Business Actors in West Java Indonesia Riwayati, Hedwigis Esti; Mawardi, Rizal; Sorongan, Fangky Antoneus; Amelia, Tifa Noer; Zainon, Saunah; Misman, Faridah Najuna
Dinasti International Journal of Management Science Vol. 5 No. 6 (2024): Dinasti International Journal of Management Science (July - August 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v5i6.4660

Abstract

This training aims to improve the understanding and skills of Ikanesia West Java business actors in recording financial transactions systematically and accurately. This activity is a form of community service collaboration between Perbanas Institute and Universiti Teknologi Mara Malaysia. In this training, participants are given a basic understanding of accounting, the benefits of financial record-keeping, as well as simple record-keeping techniques that can be applied in the fisheries business. With this training, it is hoped that business actors can increase transparency and efficiency in their financial management.
Co-Authors Fangky Antoneus Sorongan Hedwigis Esti Riwayati Laela Lanjarsih Misman, Faridah Najuna Renaldi Renaldi Tifa Noer Amelia Vidya Agustinawati Yuliana Sugiarti Yuliana Sugiarti Zainon, Saunah