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All Journal Jurnal Ilmiah Akuntansi dan Humanika Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi dan Perpajakan Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala
Jaeni Jaeni
Universitas Stikubank Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Kompetensi, Independensi dan Pengalaman Kerja Auditor terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi (Studi Empiris Kantor Akuntan Publik di Semarang, Solo dan Yogyakarta) Risky Fitri Septiana; Jaeni Jaeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1494

Abstract

The purpose of this study is to analyze auditor ethics as a moderating variable affecting competence, independence and work experience on audit quality at public accounting firms in Semarang, Solo and Yogyakarta. The variables used are competence, independence and work experience as independent variables while the dependent variable is audit quality and auditor ethics as moderating variables. In this study using a questionnaire in data collection as many as 16 Public Accounting Firms with a number of 101 respondents used as samples. The data analysis technique used a measurement scale technique, data feasibility test, classical assumption test, multiple linear regression analysis, moderated regression analysis, and the coefficient of determination (R2). The results of this study reveal that competence has a significant effect on audit quality, while independence and work experience have no effect on audit quality. Auditor ethics cannot moderate the effect of competence, independence and work experience on audit quality.
Faktor-Faktor Yang Mempengaruhi Financial Distress Endriana Winda Wulandari; Jaeni Jaeni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1495

Abstract

This study aims to analyze the influence of operating cash flow, leverage, liquidity, operating capacity, profitability and sales growth on the financial distress of Property and Real Estate companies on the Indonesia Stock Exchange (IDX) 2015-2019. This research is a type of quantitative research using secondary data. The sample in this study obtained as many as 26 companies, in the case of the method used is purposive sampling which is a sampling method by determining the criteria that have been determined. The data analysis method used multiple linear regression. The results of the F test show that operating cash flow, leverage, liquidity, operating capacity, profitability, and sales growth variables simultaneously affect financial distress. However, in testing the hypothesis (t-test) the operating cash flow, operating capacity, profitability and sales growth variables have no effect on financial distress, while the leverage and liquidity variables have a significant and negative effect on financial distress
Analisis Faktor – Faktor yang Mempengaruhi CSRD pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017 – 2019 Tiffany Nabila Febrilian; Jaeni Jaeni
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.37201

Abstract

The purpose of this study was to determine the effect of the audit committee, profitability, firm size, and leverage on the corporate social responsibility disclosure (CSRD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2019 which disclose annual reports and CSR reports and the sample is determined by purposive sampling. the number of samples used in this study were 80 companies. The data that has been obtained is then processed using multiple linear regression analysis techniques with the SPSS 26 program. The results of this study indicate that the Audit Committee and Leverage have a positive and insignificant effect on CSRD, while Profitability and Company Size have a positive and significant effect on CSRD.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag Sofi Dwiastuti Agustina; Jaeni Jaeni
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.623

Abstract

This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.
Impact of Profitability and Leverage on Tax Avoidance; Corporate Social Responsibility (CSR) as Mediating Variable Triana Friskila; Jaeni Jaeni
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9318

Abstract

The purpose of this research is to analyze the factors that influence tax avoidance. The population of this study are coal mining companies listed on the IDX in 2017-2021. The research sample consisted of the financial reports and annual reports of companies listed on the IDX from 2017 to 2021. The purposive sampling technique was applied in this study, generating 100 observational data from the acquisition of 20 organizations over the 5-year study period. SPSS program version 25.0 is used in this research analysis. Based on the results of the study, profitability has no significant negative effect on corporate social responsibility, while leverage has no significant positive effect on corporate social responsibility. In addition, profitability has no significant negative effect on Tax Avoidance, tax avoidance has a significant positive effect on leverage, and corporate social responsibility has no significant positive effect on Tax Avoidance. The mediation results in this study indicate that Corporate Social Responsibility is unable to mediate between profitability and leverage on Tax Avoidance.Keywords: Leverage; Tax Avoidance; Profitability; Corporate social responsibility.
Analisis Faktor – Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Sayung) Puput Meilawati; Jaeni Jaeni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): 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.v7i1.6974

Abstract

Village funds are funds provided by the central government sourced from tha state revenue and expenditure budget allocated to villages, village funds are transferred through the distruct/city regional income and expenditure budget. Village funds provided to improve insfrastructure andi t is hoped that the government cn advance in all aspects of lagging villages. Good management of village funds can realize the government’s hopes of this research is to show whether accountability, oversight, community participation, and competence of village officials can affect the management of village officials can affect the management of village funds. This study used a quantitative method, this research was conducted in villages in the sayung subdistrict with a total sampel of 150 respondents, consisting of village officials, village consultative bodies, and the community, the sampling technique is purposive sampling. Primary data used by distributing questionnaires. Based on the test results, it can be concludedthat the variables of accountability, supervision, cummunity participation, and competence of village officials simultaneouslt have a significant effect on the management of village funds. Keywords : Accountability, Supervision, Cummunity Participation, Competence of Village officials, and Management of Village Funds
Faktor-Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Jepara) Selfia Desty Laksmita Viani; Jaeni Jaeni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8430

Abstract

This study aims to analyze the factors that influence the management of village funds in villages in Jepara District. The population determined in this study is the village apparatus working in Jepara District. Determination of the number of samples obtained using the Slovin formula, resulting in 66 respondents. The method for sampling is purposive sampling method. This type of research is quantitative research with Partial Least Square (PLS) analysis technique. The results showed that Accountability, Community Participation, Local Wisdom had a positive and insignificant effect on the management of village funds and Supervision, Village Apparatus Competence had a negative and insignificant effect on the management of village funds, and Transparency had a positive and significant effect on the management of village funds. Keywords: Accountability, Supervision, Community Participation, Village Official Competence, Transparency, Local Wisdom, Village Fund Management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA Novi Safitri; Jaeni Jaeni
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11896

Abstract

The village funds are a source of funding for government administration, development implementation, community development, and community empowerment. These funds are sent from the APBN to the villages through the district or city APBD. Village funds are given to improve infrastructure and it is hoped that the government can advance in all aspects of underdeveloped villages. Good management of village funds can realize the government's hope to advance underdeveloped villages. Testing and analyzing the elements that impact the accountability of village budget management is the goal of this study. The investigation was conducted using quantitative approaches. The data utilized here are primary data collected questionnaires sent out to village officials in the village head office in Jekulo District, Kudus Regency. In order to meet its set criteria, this study used the purposive sampling method. This research makes use of SPSS version 23’s multiple linear regression analysis as its analytical tool. According to the results of the test, the accountability of village fund management is unaffected by siskeudes application, competence, transparency, and local knowledge, but it is positively affected by the internal control system.
PENGARUH PROFITABILITAS, OPERATIONAL CASH FLOW, DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Delphia Novianti; Jaeni Jaeni
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.158

Abstract

This study aims to analyze the effect of Profitability, Operational Cash Flow and Corporate Social Responsibility (CSR) as a moderating variable on Tax Avoidance. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. In this study, a sample of companies that were obtained and met the criteria were 200 financial report data which, after going through the normality test, became 141 observations. The method used in sampling in this study is using purposive sampling method. The analysis used is multiple linear regression analysis which functions to involve moderating variables in building the relationship model. The moderating variable acts as a variable that can strengthen or weaken the relationship between the independent variables and the dependent variable, which is preceded by the classic assumption test which consists of a formality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Meanwhile, hypothesis testing was carried out using the F test and t test. The results of data analysis from this study showed that Profitability had no effect on Tax Avoidance, whereas Operational Cash Flow had a positive effect on Tax Avoidance. Meanwhile, Corporate Social Responsibility (CSR) is not able to moderate the influence of Profitability and Operational Cash Flow on Tax Avoidance.  
Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah) Meifiani Nur Istiqomah; Jaeni Jaeni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1703

Abstract

This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This research uses a questionnaire. This research hypothesis was tested using multiple linear regression analysis with SPSS 22 software. The results of this research show that time pressure, independence, professional skepticism, work experience, professional ethics have no effect on the auditor's ability to detect fraud. while competency has a significant positive effect on the auditor's ability to detect fraud.
Co-Authors Adit Tri Noviantoro Delphia Novianti Endriana Winda Wulandari Meifiani Nur Istiqomah Novi Safitri Puput Meilawati Risky Fitri Septiana Selfia Desty Laksmita Viani Sofi Dwiastuti Agustina Tiffany Nabila Febrilian Triana Friskila