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All Journal Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment PRIVE: Jurnal Riset Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Indonesia Sosial Teknologi Jurnal Akuntansi Manado (JAIM) JPNM : Jurnal Pustaka Nusantara Multidisiplin Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Nurul Fachriyah
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya, East Java
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Industri Pariwisata dan Rekreasi Yang Terdaftar di BEI Tahun 2020-2021) Rosali, Tiara Paramitalynia; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.177

Abstract

This study aims to examine the effect of financial distress, profitability, solvability, firm size, and auditor reputation on the audit report lag of Tourism and Recreation industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 observation period. The samples include 60 data according to the criteria from 30 companies, selected through purposive sampling. The data of financial statements are analyzed quantitatively by multiple linear regression utilizing SPSS 25 software. The results of this study exhibit that financial distress has a positive effect on audit report lag; profitability has a negative effect on audit report lag; and solvability, firm size, and auditor reputation have no effect on audit report lag.
Pengaruh Independensi Dan Tekanan Waktu Terhadap Kualitas Audit: Etika Audit Sebagai Variabel Pemoderasi Sarah Fakhirah; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.201

Abstract

This study aims to assess the influence of independence and time pressure on audit quality and the role of audit ethics as the moderating variable. In the last few years, cases of audit quality were found. The said issues have reduced public perception of auditors and the audit quality. Some of the cases involve PT Garuda, SNP Finance, and other cases of license suspension of public accounting firms. In East Java, Purwanto Public Accounting Firm and Supriadi Public Accountant. This research was conducted using agency and attribution theories; the sample consists of 179 auditors with experience in auditing and working in public accounting firms in East Java. The data was harvested from a survey and was analyzed using Partial Least Squares. This study finds that independence influences audit quality and that time pressure does not affect it. The empirical evidence discovered in this research does not support the idea that audit ethics serve as a mediating variable. Furthermore, as independence can enhance audit quality, it can be concluded that the higher the independence, the better the audit quality. Abstrak Penelitian ini bertujuan untuk menguji pengaruh independensi dan tekanan waktu terhadap kualitas audit serta etika audit sebagai variabel pemoderasi. Beberapa tahun terakhir telah terjadi beberapa kasus yang mempengaruhi pada kualitas audit yang dilakukan oleh auditor sehingga mempengaruhi persepsi publik terhadap auditor yang melakukan audit dan mengakibatkan menurunnya kualitas audit. Terdapat beberapa kasus seperti PT. Garuda, SNP Finance dan beberapa  kasus pembekuan izin terhadap akuntan publik, kasus lainnya yang terjadi yaitu berada di jawa timur adalah kasus KAP Purwantoro dan AP Supriadi. Penelitian ini menggunakan pendekatan teori agensi dan atribusi. Sampel penelitian ini sebanyak 179 auditor yang pernah melakukan audit dan bekerja di Kantor Akuntan Publik di Jawa Timur. Pengumpulan data dilakukan dengan metode suvei. Pengolahan data dengan menggunakan Partial Least Square (PLS) 3.0. Hasil penelitian menunjukkan bahwa independensi memiliki  berpengaruh terhadap kualitas audit. tekanan waktu tidak berpengaruh terhadap kualitas audit. Bukti empiris tidak mendukung etika audit sebagai variabel pemoderasi. Pengaruh independensi terhadap kualitas audit dapat meningkatkan kualitas audit sehingga, dapat disimpulkan bahwa semakin tinggi independensi maka semakin tinggi kualitas audit.
Pengaruh Audit Tenure, Rotasi Auditor, Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perus-ahaan Property Dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020. Cintya Sucipto, Meyda Ines; Fachriyah, Nurul
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.2.13

Abstract

This study aims to determine the effect of audit tenure, auditor rotation, and firm size on audit quality. This type of research is quantitative research using secondary data from the financial and annual reports of companies listed on the IDX. This study uses a purposive sampling method and data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for 2017-2020. The analytical method to test the hypothesis is multiple linear regression with SPSS 22. The statistical test results show that firm size has a significant positive effect on audit quality. On the other hand, auditor rotation and audit tenure have no significant effect on audit quality. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, rotasi auditor, dan ukuran perusahaan terhadap kualitas audit. Jenis penelitian ini adalah penelitian kuantitatif menggunakan data sekunder yang berupa data dari laporan keuangan dan tahunan perusahaan yang terdaftar di BEI. Penelitian ini menggunakan metode purposive sampling dan menggunakan data dari perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Metode analisis untuk menguji hipotesis adalah regresi linear berganda dengan SPSS 22. Hasil uji statistik menunjukkan ukuran perusahaan berpengaruh signifikan positif terhadap kualitas audit. Disisi lain, rotasi auditor dan audit tenure tidak berpengaruh signifikan terhadap kualitas audit.
Peran Audit Internal Dalam Mencegah Fraud Untuk Mewujudkan Good Corporate Governance (Studi Kasus Pada Pt Bukit Asam Tbk) Andeskara, Saqian Putra; Fachriyah , Nurul
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.26

Abstract

This research, conducted on the Corporate Management System and GCG work unit and the Internal Control Unit (SPI) of PT Bukit Asam Tbk, aims to analyze the role of internal audit as the company's internal control system in preventing fraud in the company to achieve Good Corporate Governance (GCG) and to analyze the internal auditor's obstacles in preventing fraud. This study employs a case study qualitative method involving primary data. To test the validity of the data, this study utilizes the data triangulation technique. The results of this study indicated that the internal audit of PT Bukit Asam Tbk had a very important role in anticipating fraud. SPI or internal auditors also implemented the E-Gratification system and WBS (Whistleblowing System) as a preventive action against management and employees committing fraud threatening the company in achieving Good Corporate Governance. For the internal audit process, there are no obstacles in preventing fraud as the company adopts a GCG culture and management commitment to achieving a good company.
Pengaruh Karakteristik Ceo dan Good Corporate Governance Terhadap Kecurangan Laporan Keuangan Tama, Steffi Lituhayu Van; Fachriyah, Nurul
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.1.107

Abstract

This study aims to determine the effect of CEO characteristics (utilizing the proxies of CEO age and CEO citizenship) and Good Corporate Governance (utilizing the proxies of the proportion of independent commissioners and audit committee meetings) on financial statement fraud. This study employs quantitative approach involving secondary data of the annual reports and financial reports of 2017-2021. The population includes consumer goods companies listed on the Indonesia Stock Exchange, from which 130 samples according to the criteria are selected. Based on multiple regression analysis, the results of this study indicate that the CEO citizenship has a positive effect on financial statement fraud while the CEO age, the proportion of independent commissioners, and audit committee meetings have no effect on financial statement fraud. Based on the results of this study, the implications of this study are theoretical implications for the Upper Echelons theory that financial statement fraud can be caused by CEO characteristics. In addition, this study also provides practical implications for company management in minimizing the potential for fraudulent financial statements. Abstract Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO yang diproksikan dengan variabel usia CEO dan kewarganegaraan CEO terhadap kecurangan laporan keuangan, serta pengaruh Good Corporate Governance yang diproksikan dengan variabel proporsi komisaris independen dan rapat komite audit terhadap kecurangan laporan keuangan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder dari laporan tahunan dan laporan keuangan tahun 2017-2021. Populasi pada penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Sampel pada penelitian ini yang sesuai dengan kriteria berjumlah 130 sampel. Data penelitian diolah dengan metode analisis regresi linear berganda menggunakan aplikasi SPSS (Statistical Product and Service Solution) versi 25. Berdasarkan analisis regresi berganda, hasil penelitian ini menunjukkan bahwa variabel kewarganegaraan CEO berpengaruh positif terhadap kecurangan laporan keuangan, sedangkan variabel usia CEO, proporsi komisaris independen, dan rapat komite audit tidak berpengaruh terhadap kecurangan laporan keuangan. Berdasarkan hasil penelitian ini, implikasi dari penelitian ini adalah implikasi teoritis terhadap teori Upper Echelons bahwa kecurangan laporan keuangan bisa disebabkan oleh karakteristik CEO. Selain itu, penelitian ini juga memberikan implikasi praktik bagi manajemen perusahaan dalam meminimalisir potensi terjadinya kecurangan laporan keuangan.
Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review Nurkholis, Nurkholis; Mardiati, Endang; Fachriyah, Nurul; Prayudi, Made Aristia
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8827

Abstract

This paper aims to explore how power dynamics shape strategic decisions and performance measurement systems in hospital management, elucidating their impact on managerial choices in healthcare settings. Key themes and factors related to power dynamics in hospitals are identified, including the distribution of power among management teams, the influence of individual and group power dynamics, and the effects of power on decision-making across organizational levels. By synthesizing insights from previous research, this paper informs the development of theoretical frameworks and methodological approaches for studying the interplay between power dynamics and strategic decision-making in hospital management. Furthermore, it offers practical implications for hospital administrators and managers, providing guidance on navigating power dynamics to enhance decision-making effectiveness and organizational performance. This paper contributes to advancing our understanding of the complex dynamics of power and decision-making in hospital management, offering valuable insights for both research and practice in healthcare administration.
Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review Nurkholis Nurkholis; Endang Mardiati; Nurul Fachriyah; Made Aristia Prayudi
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8827

Abstract

This paper aims to explore how power dynamics shape strategic decisions and performance measurement systems in hospital management, elucidating their impact on managerial choices in healthcare settings. Key themes and factors related to power dynamics in hospitals are identified, including the distribution of power among management teams, the influence of individual and group power dynamics, and the effects of power on decision-making across organizational levels. By synthesizing insights from previous research, this paper informs the development of theoretical frameworks and methodological approaches for studying the interplay between power dynamics and strategic decision-making in hospital management. Furthermore, it offers practical implications for hospital administrators and managers, providing guidance on navigating power dynamics to enhance decision-making effectiveness and organizational performance. This paper contributes to advancing our understanding of the complex dynamics of power and decision-making in hospital management, offering valuable insights for both research and practice in healthcare administration.
The Influence of Financial Distress, Audit Firm Size, and Company Size on the Acceptance of Going Concern Opinions Fachriyah, Nurul; Laily Anggraeni, Octadila
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 5 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i5.4778

Abstract

This study investigates the factors influencing the acceptance of going concern opinions (GCOs) among real estate companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2021. The primary aim is to explore the relationship between financial distress, audit firm size, and company size with the issuance of GCOs. Employing a qualitative research design, the analysis utilizes financial statement data to explore the relationships between financial distress, company size, and audit firm size on GCO issuance. The findings reveal that financial distress, as measured by the Altman Z-score, significantly increases the likelihood of receiving a GCO. Additionally, company size, represented by total assets, positively correlates with GCO acceptance, indicating that auditors are more likely to scrutinize larger firms. In contrast, the study finds no significant effect of audit firm size on GCO acceptance, suggesting that the financial conditions of the companies themselves are the primary determinants of auditor decisions regarding GCOs. These insights highlight the importance of financial health and transparency in maintaining stakeholder confidence in the real estate sector. The research contributes to the understanding of audit dynamics within Indonesia's real estate market and provides implications for corporate governance and regulatory frameworks. Future studies are encouraged to examine the qualitative aspects of the audit process and the decision-making criteria of auditors concerning GCO issuance.
Pendekatan Fraud Pentagon Theory Terhadap Financial Statement Fraud (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bei Periode Tahun 2019-2021) Permadi, Rafifah Adelia Putri; Fachriyah, Nurul
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.175

Abstract

This study aims to examine whether the Fraud Pentagon Theory approach elements represented by financial target, ineffective monitoring, changes in auditors, changes in directors, and the frequent number of CEO’s picture have an effect on the potential for financial statement fraud in banking companies between 2019 and 2021. The samples include 79 data from 30 banking companies listed on the IDX according to predetermined criteria, selected through purposive sampling. Based on the results of multiple linear regression analysis, it is concluded that the ineffective monitoring variable has a negative effect on financial statement fraud while the financial target, changes in auditors, changes in directors, and the frequent number of CEO’s picture have no effect on financial statement fraud.   Abstrak Penelitian ini bertujuan untuk menguji apakah elemen dalam pendekatan Fraud Pentagon Theory yang diproksikan melalui financial target, ineffective monitoring, change in auditor, pergantian direksi, serta frequent number of CEO’s picture memiliki pengaruh terhadap potensi financial statement fraud pada perusahaan perbankan selama periode tahun 2019-2021. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling. Sebanyak 30 perusahaan perbankan yang terdaftar di BEI memenuhi kriteria untuk menjadi sampel penelitian dan sejumlah 79 sampel digunakan untuk analisis lebih lanjut. Secara keseluruhan, berdasarkan hasil analisis regresi linear berganda, disimpulkan bahwa variabel ineffective monitoring berpengaruh negatif terhadap financial statement fraud, sementara variabel financial target, change in auditor, pergantian direksi, serta frequent number of CEO’s picture terbukti tidak berpengaruh terhadap financial statement fraud.
Peningkatan Literasi Keuangan melalui Pengenalan Investasi bagi Ibu Rumah Tangga di Merjosari Malang Fachriyah, Nurul; Anggraeni, Octadila Laily; Septiyana, Renny Fidya; Alisha, Priscilla Keira; Maulidah, Zahrotun; Maulida, Ulrica Cinta Nur; Mulya, Daffa Haidar
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v5i3.3555

Abstract

Purpose: The article aims to explore how housewives can engage in investing to build their family's financial health, secure their future, and achieve long-term financial goals like education and retirement. Methodology: Community service activities are carried out through socialisation activities to PKK RW 02 Merjosari Malang about the concept of investment for housewives, starting with providing knowledge material about various investment products and how to choose safe investment products for housewives. Results: The article suggests that investing is accessible for housewives, even with household responsibilities. With the right selection of investment products, housewives can secure their family's financial future and participate in growing their wealth. Conclusions: Investing is not as complicated as it may seem, and with careful planning, housewives can easily contribute to their family's financial well-being through strategic investment choices. Limitations: The limitations of community service are limited time and resources so that the financial literacy process can only be done through socialisation. Contribution: This community service activity introduces and fosters investment awareness for housewives.
Co-Authors Alisha, Priscilla Keira Ana Tri Nurkholidah Andeskara, Saqian Putra Anisa Rohmaningrum Christianto, Feby Cintya Sucipto, Meyda Ines Endang Mardiati Ervilah , SE Ervilah SE Esti Laras Aruming Tyas Fachry Abda El Rahman Fadia Bella Donna Feby Christianto Frinka, Christania Dara Hakim, Adam Abdurrahman Hardjowono, Theofani Eka Putri Intan Azizah Rochmah Ivan Juniansyah Kurniawan, Rafi Razak Laily Anggraeni, Octadila Made Aristia Prayudi Mardiati, Endang Maulida, Ulrica Cinta Nur Maulidah, Zahrotun Muhammad Fauzan Ramadhan Mulya, Daffa Haidar Nadya Ramdhani Nanda Widaninggar Nurkholidah, Ana Tri Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni, Octadila Laily Permadi, Rafifah Adelia Putri Putri, Yosi Widhia Rangga Nuh Apriadi Riska Agustin Widya Pradana Rochmah, Intan Azizah Rosali, Tiara Paramitalynia Sarah Fakhirah Septiyana, Renny Fidya Siti Latifatul Arifani Syaiful Iqbal Tama, Steffi Lituhayu Van Tandang Setiabudi Wahyuni Nur Hidayati