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Analisis Dampak Financial Distress Terhadap Hubungan Antara Pengungkapan Laporan Keberlanjutan Dan Konservatisme Octiana, Hanan; Nopiyanti, Anita; Putra, Andi Manggala
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.368

This research is a quantitative study that aims to determine the influence of the impact of financial distress moderate relationship between sustainability reports on conservatism. Which is measured using the method with the amount of time required. Financial distress as measured by modified zscore, sustainability report measured by sustainability report index GRI G4, conservatism as measured by market to book ratio. The population used in this study is a manufacturing company in The Sub Consumer Good Industry Sector,which is listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample used was 40 manufacturing companies in The Sub Consumer Good Industry Sector listed on the Indonesia Stock Exchange and the official website of each company in the 2016-2018 period, which selected the use of the non-probability method as a method. The study tested the hypothesis using Multi Linear Regression analysis with the STATA 13 program and there was a signification level 0.5 or 5%. The results of examination are obtained (1) there is no significant effect of sustainability reports on conservatism, (2) there is no effect of financial distress moderating the relationship between sustainability reports and conservatism. Keywords: financial distress, sustainability report, and conservatism

Pengaruh Materialitas, Etika Auditor dan Independensi Auditor Terhadap Opini Audit Ilhamsyah, Haikal Rafif; Nopiyanti, Anita; Mashuri, Ayunita Ajengtiyas Saputri
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.410

Thisxresearchzisxusingxquantitivezstudyzaimedxtossee whatever theresare the effect ofsmateriality, auditor ethics and auditor independence on thesprovision of giving auditsopinion. This study uses primary data with respondents are senior auditors working in accountant publik firm in the DKI Jakarta. Testing the hypothesis in the study was used Multiple Linier Regression Analysys using SPSS analisys tool with a significant level of 5% (0,05). The Result of these test indicate that (1) there is significant influence materiality on provision of audit opinion, (2) there is no significant influence auditor ethics on provision of audit opinion, (3) there is no significant influence auditor independence on provision of audit opinion

Praktik Baik Manajemen Menuju Usaha Mikro, Kecil dan Menengah (UMKM) Mandiri dan Produktif di Kampung Bulak Timur, Kelurahan Cipayung, Kota Depok, Jawa Barat Bernadin Dwi Mardiatmi; Anita Nopiyanti; Anggi Angga Resti
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i3.661

Purpose: to provide education to MSME business actors on good management practices in managing and determine MSME management models that can realize good management practices as an effort to improve MSME management performance. This management model contains aspects of company management, namely marketing management, production management, financial management, and human resource management. Method: The method used is to provide education and literacy about good managerial practices. The material provided includes general management and human resources, production management, financial management, and marketing management. In measuring the level of understanding of participants before giving the material and filling out the post-test after the material is given. In addition, questionnaires were filled out to develop participants' understanding of good management practices using analytical indexes. Results: The result of this study is an increase in understanding of management practices as seen from the increase in the average pre-test of 5.56, increasing in the post-test to 7.31. MSMEs actors understand the material provided on general management and human resources, production management, financial management, and marketing management. Based on the index analysis, the participants' level of understanding of the material on human resource management, marketing management, production management, and financial management is in the high category. Conclusions: Educational and literacy activities about good management practices can increase partners' knowledge about aspects of business management and can put this knowledge into practice in business progress.

Pengaruh Opini Audit, Komite Audit Dan Ukuran Perusahaan Terhadap Audit Delay Fitri Sulmi; Hamrul; Anita Nopiyanti
Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i8.121

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mngetahui pengaruh opini audit, komite audit, dan ukuran perusahaan terhadap audit delay. Pengukuran opini audit menggunakan data dummy dengan menggunakan kode 0 untuk penerimaan opini wajar tanpa pengecualian dan kode 1 untuk selain opini wajar tanpa pengecualian. Komite audit menggunakan pengukuran dengan membandingkan jumlah dewan komisaris dengan jumlah komite audit dalam suatu perusahaan, dan ukuran perusahaan menggunakan pengukuran logaritma natural dari total aset. Metode yang digunakan dalam penelitian adalah purposive sampling. Sampel terdiri dari 33 dari 24 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Dalam penelitian ini menggunakan data sekunder, yaitu data yang didapat dari catatan, majala, dan buku berupa laporan keuangan publikasi perusahaan, laporan pemerintah, artikel dan/ lain-lain. Penerlitian ini menggunakan metode analisis regresi berganda yang menggunakan SPSS versi 24 dan tingkat signifikan sebesar 5%. Hasil penelitian ini menunjukkan bahwa variabel opini audit, komite audit, dan ukuran perusahaan terhadap audit delay. Hasil menunjukkan bahwa opini audit, ko mite audit, dan ukuran perusahaan tidak berpengaruh signifikan terhadap opini audit.

Analisis Dampak Financial Distress Terhadap Hubungan Antara Pengungkapan Laporan Keberlanjutan Dan Konservatisme Hanan Octiana; Anita Nopiyanti; Andi Manggala Putra
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.368

This research is a quantitative study that aims to determine the influence of the impact of financial distress moderate relationship between sustainability reports on conservatism. Which is measured using the method with the amount of time required. Financial distress as measured by modified zscore, sustainability report measured by sustainability report index GRI G4, conservatism as measured by market to book ratio. The population used in this study is a manufacturing company in The Sub Consumer Good Industry Sector,which is listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample used was 40 manufacturing companies in The Sub Consumer Good Industry Sector listed on the Indonesia Stock Exchange and the official website of each company in the 2016-2018 period, which selected the use of the non-probability method as a method. The study tested the hypothesis using Multi Linear Regression analysis with the STATA 13 program and there was a signification level 0.5 or 5%. The results of examination are obtained (1) there is no significant effect of sustainability reports on conservatism, (2) there is no effect of financial distress moderating the relationship between sustainability reports and conservatism. Keywords: financial distress, sustainability report, and conservatism

Pengaruh Materialitas, Etika Auditor dan Independensi Auditor Terhadap Opini Audit Haikal Rafif Ilhamsyah; Anita Nopiyanti; Ayunita Ajengtiyas Saputri Mashuri
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.410

Thisxresearchzisxusingxquantitivezstudyzaimedxtossee whatever theresare the effect ofsmateriality, auditor ethics and auditor independence on thesprovision of giving auditsopinion. This study uses primary data with respondents are senior auditors working in accountant publik firm in the DKI Jakarta. Testing the hypothesis in the study was used Multiple Linier Regression Analysys using SPSS analisys tool with a significant level of 5% (0,05). The Result of these test indicate that (1) there is significant influence materiality on provision of audit opinion, (2) there is no significant influence auditor ethics on provision of audit opinion, (3) there is no significant influence auditor independence on provision of audit opinion

Ganti atau Pertahankan Tahta: Pergantian Dewan pada Eksposur dan Performa Direksi Ihramsjah Muhamad Sadikin; Andi Manggala Putra; Anita Nopiyanti
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.250

This study aims to board online exposure, board tenure, and firm performance to change of director in 50 non-financial indexed companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. This research is quantitative research using secondary data in the form of annual reports and financial reports. This study uses Pooled Least Square (PLS) with panel regression data processed through STATA 16. The results of this study found that exposure had a positive effect on the decision to add library members. The term of office simultaneously has a negative effect on the decision to add and remove members of the board of commissioners and the library. The company's performance has a positive effect on the reduction of commissioners. Online exposure and firm performance correlate with director turnover as a corporate governance control mechanism. This research has an implication to practitioners considering that one determining factor of director turnover is their exposures.

PELATIHAN KEWIRAUSAHAAN DALAM PEMBUATAN ANEKA MAKANAN BERBASIS EKONOMI KREATIF DI PESANTREN SIROJUL HUDA Tati Handayani; Anggi Angga Resti; Anita Nopiyanti
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.553

Islamic boarding schools as educational institutions that provide religious and academic knowledge and apply them in everyday life. Islamic boarding schools cannot continue to depend on other parties, so there is a need for other alternatives to run the business that must be managed. By utilizing aloe vera which is easy to find and has many benefits, it is then processed into products with selling points, such as packaged drinks, soap, candy, and others. Aloe vera plants are easy to grow and live in cool areas like Bogor according to the location of partner Islamic boarding schools. The main problem is the skills needed by the students to process the aloe vera plant so that the results can be utilized within the Islamic boarding school environment. Therefore, the main objective of this community service activity is to hold aloe vera processing training to encourage the entrepreneurial spirit and skills of the students. This activity is a real contribution in empowering and empowering the students. From the results of the test given in the form of a questionnaire, more than 50% of respondents said they really understood the understanding of the material. And also on the benefits of the activity, as many as 75% said it was very useful. The results of this community service greatly contributed to increasing understanding and training regarding the aloe vera plant

PENGARUH PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KUALITAS LABA Sari, Medina Anggita; Ginting, Rudi; Nopiyanti, Anita
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.1-22

This research is a quantitative research aimed to determine the effect of earnings growth, firm size, and reputation of KAP on earnings quality. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange 2016-2017 with purposive sampling methods. The researcher used 63 companies from 148 companies that experienced profit growth during the study period. Secondary data in the observation period originated from the company's annual Financial Statements that have been published. The hypothesis test used is Multiple Regression Analysis by the Program and Service Solution (SPSS) version 25 statistic with a significance level of 5%. The results of the study show that earnings growth, company size and KAP reputation do not significantly influence earnings quality.

PENGARUH KEPEMILIKAN ASINGDAN KOMITE AUDIT INDEPENDEN TERHADAP TRANSPARANSI INFORMASI Nopiyanti, Anita
JOURNAL OF BUSINESS STUDIES Vol 4, No 2 (2019): VOL 4, NO 2 (2019): JOURNAL OF BUSINESS STUDIES
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to see whether there are influence of Foreign Ownership, Profitability, and Independent Audit Committee On Information of Transparency. This Study uses the companies listed on Indonesian Stock Exchange (BEI) in 2013, 2014, and 2015. Sampling technique using purposive sampling (purposive sampling method). Selection of a sample of 151 manufacturing companies listed in Indonesia Stock Exchange resulted in 42 companies that are acceptable. and testing the hypothesis is used multiple linear regression analysis with SPSS 21 and a significance level of 5% (0,05). The results of the testing showed that: (1) there is no significant influence of foreign ownership as measured by proportion preferred stock had foreign institution on information of transparency with a significance level of 0.153 is greater than the specified level α = 0.05, (2) there is no significant influence of independent audit committe as measured by proportion membership of independence on information of transparency with a significance level of 0.516 is greater than the specified level α = 0.05.

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