Article Per Year (5 Year)
p-Index From 2021 - 2026
5.921
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika Agregat: Jurnal Ekonomi dan Bisnis Jurnal Tabarru': Islamic Banking and Finance Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Buletin Pembangunan Berkelanjutan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi KIAT International Journal of Science and Society (IJSOC) Rudence: Rural Development for Economic Resilience VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research
Dian Saputra
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
THE INFLUENCE OF COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT) ON THE USE OF HEURISTIC METHODS BY AUDITORS Saputra, Dian; Abrar, Abrar; Rinaldy, Reza Ananda
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5363

Abstract

Abstract – Artikel ini mengkaji dampak Teknik Audit Berbantuan Komputer (CAAT), pendidikan, dan pengalaman terhadap pengambilan keputusan heuristik auditor. Pertanyaan penelitian didefinisikan sebagai: "Apakah CAAT, pendidikan, dan pengalaman memengaruhi penggunaan heuristik auditor dalam pengambilan keputusan?" Novelitas artikerl ini memperkenalkan inovasi dalam menyelidiki efek gabungan CAAT, pendidikan, dan pengalaman terhadap pengambilan keputusan heuristik auditor, memberikan wawasan tentang interaksi faktor teknologi dan manusia. Temuan empiris mengungkapkan bahwa pengalaman secara signifikan mempengaruhi pengambilan keputusan heuristik auditor, sementara pendidikan dan penggunaan CAAT tidak menunjukkan efek yang signifikan. Diskusi menyoroti peran penting pengalaman dalam membentuk strategi heuristik auditor. Sebagai kesimpulan, penelitian ini memberikan kontribusi pada pemahaman proses pengambilan keputusan auditor, menyoroti signifikansi pengalaman sebagai penentu penggunaan heuristik yang efektif, dengan implikasi pada praktik dan pendidikan audit. Keywords: Teknik Audit Berbantuan Komputer, pengambilan keputusan heuristik, pengalaman, pendidikan, praktik audit
Menyingkap Hubungan Kompleks: Peran Strategis Lingkungan dan Sosial Terhadap Nilai Perusahaan : Bahasa Indonesia Rahman, Firdaus Abdul; Saputra, Dian; Yovan Allif Ananda
Akuntansi & Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.7783

Abstract

This study examines the relationship between Green Accounting, Carbon Emissions, Eco-efficiency, Gender Diversity, and firm value in the raw materials sector. Using a sample of 50 companies listed on the Indonesia Stock Exchange, data was collected from financial statements, annual reports, and sustainability reports. Analyses conducted using SMARTPLS 3 showed a significant relationship between Carbon Emissions, Environmental Efficiency, Gender Diversity, and firm value. However, the cross-sectional design of this study limits its ability to observe long-term trends. Future longitudinal studies may provide a more in-depth understanding of these dynamics. The findings highlight how companies in the raw materials sector can increase firm value by adopting sustainable practices, such as reducing Carbon Emissions, improving environmental efficiency, and promoting Gender Diversity.
ANALISIS AKUNTANSI PADA INDUSTRI KECIL MENENGAH GULA AREN TERHADAP KUALITAS LAPORAN KEUANGAN DALAM PERSPEKTIF AKUNTANSI SYARIAH Naula Oktaviani, Rona; Saputra, Dian; Rosyetti; Abdul Rahman, Firdaus
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 2 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(2).18635

Abstract

Usaha industri di Indonesia, terutama Industri Kecil dan Menengah (IKM), memainkan peran vital dalam perekonomian. Salah satu produk potensial dari IKM adalah gula aren, yang memiliki manfaat ekonomi besar. Namun, banyak IKM menghadapi kendala dalam pengelolaan keuangan, terutama dalam penerapan prinsip akuntansi syariah. Penelitian ini bertujuan menganalisis penerapan akuntansi syariah pada IKM gula aren di Desa Kaiti, Kecamatan Rambah, Kabupaten Rokan Hulu, Provinsi Riau. Metode penelitian yang digunakan adalah kualitatif deskriptif melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa sebagian besar IKM mencoba menerapkan prinsip akuntansi syariah, tetapi masih terbatas dan belum sesuai standar ideal. Hambatan utama adalah kurangnya pemahaman mendalam tentang konsep dan praktik akuntansi syariah serta keterbatasan sumber daya. Oleh karena itu, diperlukan program pelatihan dan pendampingan yang berkelanjutan untuk meningkatkan pemahaman dan keterampilan IKM dalam menerapkan prinsip akuntansi syariah. Dukungan yang lebih baik diharapkan dapat meningkatkan kualitas laporan keuangan sesuai standar syariah, sehingga meningkatkan kepercayaan dari pihak terkait dan mendukung keberlanjutan usaha IKM gula aren di masa depan.
Financial Crisis as a Trigger or Amplifier? The Role of Financial Distress in Moderating Hexagon Fraud Factors on Financial Statement Fraud Ananda Rinaldy, Reza; Saputra, Dian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3407

Abstract

This study uses financial strain as a moderating variable to examine the relationship between Hexagon Fraud and Financial Statement Fraud. The sample comprises 32 companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the 2020–2022 period. SEM-PLS was utilized for data analysis. The findings indicate that the danger of financial statement fraud is increased by financial pressure, ineffective monitoring, changes in the director or auditor, ego, and collusion. Financial distress strengthens the effect of auditor and director changes but does not moderate the effect of Ego and Collusion. These findings emphasize the importance of internal control and financial risk management to prevent fraud.
PENGARUH SUSTAINABILITY REPORT DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA Handayani, Trimita Gusti; Saputra, Dian
Jurnal Ekonomi KIAT Vol. 35 No. 2 (2024): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2024.vol35(2).21455

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sustainability Report dan Struktur Modal pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022. Variabel dependen penelitian ini adalah Nilai Perusahaan, sementara variabel independennya yaitu Sustainability Report dan Struktur Modal serta variabel kontrol Ukuran Perusahaan. Populasi dalam penelitian ini sebanyak 51 perusahaan Sektor Energi yang terdaftar di BEI periode 2021-2022. Sampel penelitian ini terdiri dari 51 perusahaan yang dipilih dengan menggunakan tenik purposive sampling, dengan periode pengamatan 2 tahun, menghasilkan 102 data perusahaan. Analisis data menggunakan analisis regresi linier berganda dengan menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial Sustainability Report, dan Ukuran Perusahaan sebagai variabel kontrol berpengaruh positif dan signifikan terhadap nilai perusahaan. Sementara itu Struktur Modal tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan.
PENGARUH SUSTAINABILITY REPORTING DISCLOSURE INDEX DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA AIDA SAPITRI, SISKA; Saputra, Dian
Journal Of Islamic Finance And Accounting Research Vol. 4 No. 1 FEBRUARI (2025): JAFAR 2025
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2025.20769

Abstract

This research aims to determine the influence of Sustainability Reporting Disclosure Index and Financial Distress on the acceptance of Going Concern Audit Opinions in Energy Companies Listed on the Indonesia Stock Exchange in 2021-2022. The dependent variable of this research is Going Concern Audit Opinion, while the independent variables are Sustainability Reporting Disclosure Index and Financial Distress as well as the control variables Company Size, Leverage and Profitability. The population in this study was 95 Energy Sector companies registered on the IDX for the 2021-2022 period. This research sample consisted of 51 companies selected using purposive sampling techniques, with an observation period of 2 years, resulting in 102 company data. Data analysis uses multiple linear regression analysis using E-views 12. The results of the research show that partially the Sustainability Reporting Disclosure Index has no effect and is not significant on the Going Concern Audit Opinion and Financial Distress has a negative and significant effect on the Going Concern Audit Opinion. Meanwhile, simultaneously the Sustainability Reporting Disclosure Index and Financial Distress have a positive and significant effect on the Going Concern Audit Opinion
APAKAH PRAKTIK LINGKUNGAN MEMPENGARUHI NILAI PERUSAHAAN? BUKTI DARI CONSUMER SECTOR DI INDONESIA Wahyuningsih, Eny; Saputra, Dian; Arifin, Zidan Dwinanda
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i2.4995

Abstract

This study aims to analyze the effect of environmental, organizational culture (EOC), green accounting, earnings quality, and asset turnover on firm value in the primary consumer goods sector in Indonesia. This study uses a quantitative approach with the SEM-PLS method using Smart-PLS. Data was taken from 83 companies on the Indonesia Stock Exchange during 2021-2022. The results showed that EOC has a significant negative effect on firm value, while green accounting and earnings quality have no significant effect. On the other hand, asset turnover shows a significant positive effect on firm value. This study is limited to the primary consumer goods sector with a small sample, so it cannot be generalized to other industries. It is recommended to include other variables, such as innovation and risk management, in further research. These findings can help practitioners and regulators understand the importance of asset turnover in increasing firm value, as well as suggest companies review the implementation of EOC that is not following their business strategy. This study provides new insights into the under-discussed role of EOC and green accounting in the primary consumer goods sector, particularly in the context of Indonesian companies. Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan, budaya organisasi (EOC), akuntansi hijau, kualitas laba, dan perputaran aset terhadap nilai perusahaan pada sektor barang konsumsi primer di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode SEM-PLS menggunakan Smart-PLS. Data diambil dari 83 perusahaan di Bursa Efek Indonesia selama tahun 2021-2022. Hasil penelitian menunjukkan bahwa EOC berpengaruh negatif signifikan terhadap nilai perusahaan, sedangkan green accounting dan kualitas laba tidak berpengaruh signifikan. Di sisi lain, perputaran aset menunjukkan pengaruh positif signifikan terhadap nilai perusahaan. Penelitian ini terbatas pada sektor barang konsumsi primer dengan sampel yang kecil, sehingga tidak dapat digeneralisasi untuk industri lain. Disarankan untuk memasukkan variabel lain, seperti inovasi dan manajemen risiko, dalam penelitian selanjutnya. Temuan ini dapat membantu praktisi dan regulator untuk memahami pentingnya perputaran aset dalam meningkatkan nilai perusahaan, serta menyarankan perusahaan untuk meninjau kembali implementasi EOC yang tidak sesuai dengan strategi bisnis mereka. Penelitian ini memberikan wawasan baru tentang peran EOC dan akuntansi hijau yang masih jarang dibahas di sektor barang konsumsi primer, khususnya dalam konteks perusahaan Indonesia.
Koneksi Politik sebagai Katalisator Pengungkapan Laporan Terintegrasi di Indonesia Abrar, Abrar; Saputra, Dian; Rahim, Nurul Abdul
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9106

Abstract

This study examines the impact of capital structure and earnings quality on integrated reporting quality, moderated by political connection. The study responds to increasing demands for transparency, especially in emerging markets. It uses panel data from 2021–2023 (549 observations) of consumer goods firms listed on IDX, analyzed using random effects modeling in EViews 13. Findings show that earnings quality positively and significantly influences integrated reporting, while capital structure is insignificant. Political connection moderates these relationships, stressing the importance of institutional factors. Content analysis used has subjective limitations. This study contributes by integrating financial, political, and governance aspects into a comprehensive reporting framework.
APAKAH SINERGI ANTARA BUDAYA LINGKUNGAN DAN PRAKTIK RAMAH LINGKUNGAN MEMPERKUAT NILAI PERUSAHAAN? Alfurkaniati, Alfurkaniati; Burhanuddin, Burhanuddin; Saputra, Dian; Ananda, Yovan Allif; Rahmalan, Fajrio Dwi
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5169

Abstract

Increased attention to sustainability encourages companies to implement environmental strategies to increase Firm Value. This study examines the effect of Environmental Organizational Culture, Green Accounting, Gender Diversity, and Eco-Efficiency on Firm Value in the non-primary consumer goods sector. The research method uses a quantitative approach with panel data regression on 100 companies listed on the Indonesia Stock Exchange during 2021-2022. The results show that Environmental Organizational Culture and Eco-Efficiency negatively affect Firm Value, while Green Accounting and Gender Diversity have no significant effect. The implications of these findings suggest that sustainability strategies should be tailored to industry characteristics to be effective in increasing Firm Value. This study contributes to the ESG literature in emerging markets and provides a reference for managers designing sustainability policies that impact firm performance. Peningkatan perhatian terhadap keberlanjutan mendorong perusahaan menerapkan strategi lingkungan untuk meningkatkan nilai perusahaan. Penelitian ini bertujuan menguji pengaruh Budaya Organisasi Lingkungan, Akuntansi Hijau, Keragaman Gender, dan Eko-Efisiensi terhadap nilai perusahaan pada sektor barang konsumsi non-primer. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi data panel terhadap 100 perusahaan terdaftar di Bursa Efek Indonesia selama 2021–2022. Hasil menunjukkan bahwa Budaya Organisasi Lingkungan dan Eko-Efisiensi berpengaruh signifikan negatif terhadap nilai perusahaan, sementara Akuntansi Hijau dan Keragaman Gender tidak memiliki pengaruh signifikan. Implikasi dari temuan ini menunjukkan bahwa strategi keberlanjutan harus disesuaikan dengan karakteristik industri agar efektif dalam meningkatkan nilai perusahaan. Penelitian ini berkontribusi pada literatur ESG di pasar negara berkembang dan memberikan acuan bagi manajer dalam merancang kebijakan keberlanjutan yang berdampak nyata terhadap kinerja perusahaan.
The Effect of Return on Asset (RoA), Earning Management and Audit Committee on Audit Delay with Managerial Ownership as a Moderating Variable Sadewo, Dian; Saputra, Dian
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.991

Abstract

This study looks into the effects of return on asset (RoA), earnings management, and the audit committee on audit delay, with managerial ownership acting as a moderating variable. Committee of AuditsBetween 2020 and 2022, this study was carried out at property and real estate companies that were listed on Indonesia's stock exchange. Audited financial accounts serve as the source of secondary data that is used. Partial Least Square Structural Equation Modeling (SEM-PLS) is the data analysis method used. The findings demonstrated that, although profitability and earning management had a major impact on audit delay, the Committee on Audit had no discernible impact and was bolstered by managerial ownership as a mitigating factor.
Co-Authors A, Yuliana Abdul Rahman, Firdaus Abrar Abrar Abrar Abrar Afifatuz Zakiyah AIDA SAPITRI, SISKA Akib, Muhaiminah Alfurkaniati Alsukri, Alsukri Ananda Rinaldy, Reza Ananda, Yovan Allif Andika Eka Putra Arifin, Zidan Dwinanda ariyanto, sanusi Aryani, Retta Badriyah Badriyah, Badriyah Burhanuddin Diah Ajeng Pratiwi, Diah Ajeng Dian Ramadhani Dianto, Iyoyo Diva Fabiola Dwi ramadhan, Sandicha Ferdinand I.P Sinaga Fitriwati, Lara Gusman Nawanir Hamsal, Hamsal Handayani, Trimita Gusti Hardiyanti, Rinda Hartanti, Rezkiah Hasanudin Hasanudin Herliana Wahyuningsih Irianti, Risda Khofifah Kultsum Salamah Lintang Agya Nawas, Abrar Nuladani, Galuh Setri Ohorella, Hayat Marwan Oktaviani, Rona Naula Pangestu, Galih Agestri pangestu, Galih gestri Rachma, Rachma Rahim, Nurul Abdul Rahmalan, Fajrio Dwi Rahman, Firdaus Abdul RAHMAT SETIAWAN Raja Ade Fitrasari Mochtar Raja Yusnita Ranti Novera Rinaldy, Reza Ananda Rizal Akib Rosyetti Sadewo, Dian Seftyana Bella Fercy Selly Setyawati, Eka Sinaga, Ferdinand IP Sri Rejeki Sundari, Eva Uluelang, Kris Veronika Anggia Putri Wael, Ahmad Wahyuningsih, Eny Yovan Allif Ananda Zulhelmy