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All Journal Avesina : Media Informasi Ilmiah Universitas Islam Al-Azhar ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Valid Jurnal Pengabdian Jurnal Kendali Akuntansi Akuntabel: Jurnal Ilmiah Akuntansi ShariaBiz International Journal of Economics and Business
Endang Kartini
State University of Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Akuntabel: Jurnal Ilmiah Akuntansi

 1 
Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2019-2021 Arif Firman Aulia; Endang Kartini; Herawati Khotmi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of intellectual capital proxied by VAICTM and good corporate governance which is proxied by institutional ownership, independent commissioners and audit committees on company performance proxied by Return On Equity (ROE). The population in this study are banking companies listed on the Indonesia Stock Exchange in 2019-2021 using a purposive sampling technique using the criteria of banking companies issuing financial reports in 2019-2021 and banking companies earning profits in 2019-2021 so that a sample is obtained. 14 banking companies. The data analysis technique used in this study uses multiple linear regression analysis with SPSS Version 23. The results of this study indicate that partially intellectual capital proxied by VAICTM has an effect on company performance. Meanwhile, good corporate governance is proxied by institutional ownership, independent commissioners and audit committees that have no effect on company performance. The results of this study also show that the independent variables, namely intellectual capital and good corporate governance, are able to influence the dependent variable, namely company performance by 26.7% while the remaining 73.3% is influenced by other variables not used in this study.
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Rani Mahmudah; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to determine the effect of company size, profitability and leverage on profit management in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. This type of research is associative research with a quantitative approach that aims to determine the relationship between two or more variables. The type of data in this study uses secondary data where the data is obtained from annual financial reports. The sampling technique uses purposive sampling method. The samples used in this study amounted to 21 banking companies multiplied by 4 years, namely 84 samples. In this study, the data analysis model used was multiple linear regression using SPSS 26 software. The results of this study concluded that partially firm size and leverage have no effect on earnings management. Meanwhile, profitability has a significant and significant effect on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Faktor-FaktorYang Mempegaruhi KinerjaI Pengerajin Tenun Di Desa Sukarara Afrian Catur Pramudya; Endang Kartini; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This research aims to find out about the factors that influence performance. This research variable consists of 3 (three) independent variables, namely education level (X1), training (X2), business age (X3) and 1 (one) dependent variable, namely performance. The population of this research is weaving craftsmen in Sukarara Village. The sampling used in this research was simple random sampling. The sample used was 95 respondents. This research uses associative quantitative methods and collects primary data using questionnaire techniques which are measured using a Likert scale. The analysis technique used is multiple linear analysis with IBM SPSS (Statistical Package for Social Science) version 25 software. The results of this research show that the level of education has a positive effect on performance, while training and business age have no effect on performance.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Laba Rugi Perusahaan Terhadap Audit Delay Hizbiatul Maulani; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to examine the effect of company size, profitability, solvency, and company profit and loss on audit delay in mining companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this study are mining companies listed on the Indonesia Stock Exchange, totaling 47 companies. The sampling technique used purposive sampling method. The number of companies used as sampled in this study were 19 companies with an observation period of three years. The total sample obtained is 57 financial statements. Testing the hypothesis using multiple linier regression technique. The partial test results show that Firm size has a significant effect on audit delay, profitability has no effect on audit delay, solvency has no effect on audit delay, company profit and loss has a significant effect on audit delay. The simultan test results show that firm size, profitabilit, solvency and company profit and loss have a significant effect on audit delay.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Praya Kabupaten Lombok Tengah Sri Wulandari; Endang Kartini
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to empirically examine the effect of tax knowledge, tax socialization, tax service quality, tax sanctions on MSME taxpayer compliance at KPP Pratama Praya, Central Lombok Regency. This research is a type of quantitative research with an associative approach. The population in this study is MSME taxpayers who are registered at KPP Pratama Praya, Central Lombok Regency. The sample in this study amounted to 100 respondents. Data collection techniques in this study were carried out by distributing questionnaires directly to research respondents. The analytical method used in this study is multiple linear regression using the SPSS software program version 25. The results of this study indicate that the independent variable of tax knowledge does not have a significant effect on MSME taxpayer compliance. The tax socialization variable has a significant effect on MSME taxpayer compliance. The variable quality of taxation services has a significant effect on MSME taxpayer compliance, and the variable taxation sanctions has a significant effect on MSME taxpayer compliance. The independent variable is able to influence the dependent variable (MSME taxpayer compliance) by 82%. While the remaining 18% is influenced by other variables outside this research model.
Pengaruh Integritas, Kompetensi, Due Professional Care Dan Lingkungan Pengendalian Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Ulfa Hasanah; Endang Kartini; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to examine emotionally the influence of integrity, competence, due professional care and control environment on the quality of examination results. The data collection technique was carried out using a questionnaire. The population in this study were employees involved in inspection and audit supervision consisting of 32 Auditor positions and 18 JFP2UPD positions. After distributing the questionnaire, the samples that could be analyzed and processed were 50 samples. The analysis in this study was carried out using multiple linear regression analysis with the help of the SPSS version 21 program. The results of this study show that the integrity variable has a significant effect on the quality of examination results, competence has no significant effect on the quality of examination results, due professional care has no significant effect on the quality of examination results, the control environment has no significant effect on the quality of inspection results.
Co-Authors Afrian Catur Pramudya Ahmad Bairizki Alisha Zahra Meiriani Arif Firman Aulia Armiani Astini, Yuli Baiq Desthania Prathama Elvina Setiawati Etik Yuliana Faizatul Fajariah Farhan Susiawan Fauzi, Agus Khazin Ficky Desra Saputra Fitri Aisyah Gunawan Adi Wijaya Handoko Wahyu Utama Hizbiatul Maulani I MADE SUARDANA Iin Indriani Izrawati Izrawati Khaerul Hadi Khotmi, Herawati Kisnawati, Baiq Lalu Mimbar Merliana Saputri Mustaan Nizar Hamdi Nursanty, Ida Ayu Nursanty Rani Mahmudah Rizki Dwianto Rusdi Sigit Ary Wijayanto Sofiati Wardah SRI WULANDARI Sukma Hidayat Kurnia Abadi Surahman Hidayat Ulfa hasanah Ulfiyani Asdiansyuri Vida Indah Viratna Yuliati, Ni Nyoman Yusi Faizatul Octavia Zuni Kurnia Sari