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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Inovasi Ekonomi Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi EkoPreneur Jurnal Social Society Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Dea Annisa
Universitas Pamulang
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, AUDITOR SWITCHING, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY: Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Lukita Wahyu Kristiana; Dea Annisa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.118

Abstract

This study aims to examine whether institutional ownership, auditor switching, and financial distress have an effect on audit delay in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2020. The type of research conducted is quantitative research using associative methods. The research sample was determined using purposive sampling technique, so that a sample of 34 companies could be produced with a total of 102 observational data. The regression analysis test used was descriptive statistical analysis test, panel data regression model selection, panel data regression model selection test, classical assumption test, panel data analysis and hypothesis testing. The results of the study prove that institutional ownership and financial distress have a significant negative effect on audit delay. Meanwhile, auditor switching has no effect on audit delay
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI RIZKA AMALIA; DEA ANNISA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i1.5156

Abstract

This study aims to examine and obtain empirical evidence regarding the Effect of Pentagon Fraud on Financial Statement Fraud with the Audit Committee as a Moderating Variable in manufacturing companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange in 2018–2021. The research sample collection technique used a purposive sampling method, resulting in a sample of 21 companies with a total of 84 observations and using an associative quantitative approach. The data analysis technique used was multiple linear regression analysis, with data processing using Eviews 12. The results showed that the Ineffective Oversight as a Pentagon Fraud mechanism had an effect on Financial Statement Fraud. Financial Stability, Auditor Change, Board of Directors Change, Frequency of Appearance of CEO Images as a Pentagon Fraud mechanism has no effect on Financial Statement fraud. The Audit Committee cannot moderate Financial Stability, Oversight Ineffectiveness, Auditor Change, Directors Change, CEO Image Appearance as a Pentagon Fraud mechanism against Financial Statement Fraud.
PENGARUH KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN RISK MINIMIZATION SEBAGAI VARIABEL MODERASI Muhamad Amarrulloh; Dea Annisa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i1.5157

Abstract

This study aims to examine and obtain empirical evidence regarding the Effect of Environmental Performance and Audit Committee on Corporate Social Responsibility Disclosure with Risk Minimization as a Moderating Variable. The population in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2017 – 2021. The data collection technique in this study uses secondary data with the data collection method, namely documentation. The sample collection technique for this research was purposive sampling using the Eviews 9 media software. This study used samples obtained from 13 non-financial sector companies, the analysis technique used was panel data regression. The research used is an associative quantitative approach. The results of this study indicate that Environmental Performance has no effect on Corporate Social Responsibility Disclosure, Audit Committee has no effect on Corporate Social Responsibility Disclosure, Risk Minimization cannot moderate the effect of Environmental Performance on Corporate Social Responsibility Disclosure, and Risk Minimization cannot moderate the effect of Audit Committee on Corporate Social Responsibility Disclosure.
Pengaruh Ukuran Perusahaan, Laba Operasi, Dan Kepemilikan Manajerial Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi dan Sektor Industri Dasar & Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Maria Lily Freitas; Dea Annisa
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i3.1100

Abstract

Penelitian ini bertujuan untuk menguji apakah ukuran perusahaan, laba operasi dan kepemilikan manajerial berpengaruh terhadap audit delay pada perusahaan sektor industri barang konsumsi dan sektor industri dasar & kimia yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Jenis penelitian yang dilakukan adalah penelitian kuantitatif menggunakan metode asosiatif. Sampel penelitian ditentukan dengan menggunakan teknik purposive sampling, sehingga dapat dihasilkan sampel sebanyak 29 perusahaan yang terdiri dari 13 perusahaan sektor industri barang konsumsi dan 16 perusahaan sektor industri dasar dan kimia, dengan jumlah data observasi sebanyak 116 data. Uji analisis yang digunakan yaitu uji analisis statistik deskriptif, uji pemilihan model regresi data panel, uji asumsi klasik, analisis regresi data panel dan uji hipotesis. Hasil penelitian membuktikan bahwa ukuran perusahaan, laba operasi dan kepemilikan manajerial secara simultan berpengaruh tehadap audit delay. Sedangkan secara parsial ukuran perusahaan dan laba operasi tidak berpengaruh terhadap audit delay, sementara kepemilikan manajerial berpengaruh terhadap audit delay.
Pengaruh Nilai Perusahaan dan Kesempatan Bertumbuh terhadap Return Saham dengan Kebijakan Dividen sebagai Variabel Moderasi Melawati Melawati; Dea Annisa
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1514

Abstract

This study aims to test and obtain empirical evidence regarding the effects of Firm Value and Growth Opportunities on Stock Returns, with Dividend Policy as a moderating variable, among companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange from 2022 to 2024. During the study period, the Consumer Non-Cyclicals sector was one of the sectors that experienced a decline in stock prices due to the COVID-19 pandemic. The research sample was collected using purposive sampling based on a predetermined list of criteria, resulting in a sample of 32 companies with 96 observations, and employing an associative quantitative approach. Data sources were obtained from annual reports accessible via www.idx.co.id or company websites. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The results indicate that firm value has a positive effect on stock returns, growth opportunities have a negative effect on stock returns, dividend policy moderates the effect of firm value on stock returns, and dividend policy does not moderate the effect of growth opportunities on stock returns. These findings imply that investors may consider firm value and growth opportunities as a basis for investment decision-making, while firms need to maintain optimal dividend policies to enhance positive responses.
Co-Authors Afifah Pujiyanti Romli Dila Angraini Dila Angraini Erika Astriani Aprilia Hilmah Anggraini Lukita Wahyu Kristiana Maria Lily Freitas Melawati Melawati Muhamad Amarrulloh Novi Akhsani Nurbaeti Nurbaeti Rendy Rendy RIZKA AMALIA Tri Utami Tri Utami Wiwit Irawati Zulfa Rosharlianti