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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Equity Organum: Jurnal Saintifik Manajemen dan Akuntansi JOURNAL OF BUSINESS STUDIES Jurnal Ilmiah Akuntansi Kesatuan Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Islamiconomic: Jurnal Ekonomi Islam Media Bina Ilmiah Accounting Student Research Journal Equity
Anita Nopiyanti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Rachman, Heddy Arif; Nopiyanti, Anita
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 18, No 2 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1305.149 KB) | DOI: 10.34209/equ.v18i2.466

Abstract

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.
PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT Nugrahaeni, Suci; Samin, Samin; Nopiyanti, Anita
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.393 KB) | DOI: 10.34209/equ.v21i2.643

Abstract

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.
PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.78 KB) | DOI: 10.34209/equ.v21i1.628

Abstract

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Alfida Aziz Andi Manggala Putra Andi Manggala Putra, Andi Manggala Anggi Angga Resti Ayunita Ajengtiyas Saputri Mashuri Bernadin Dwi M Fadhli Suko Wiryanto Fatimah, Nabiyatun Nur Fatimah, Nabiyatun Nur Fitri Sulmi Ginting, Rudi Haikal Rafif Ilhamsyah Hamrul Hanan Octiana Heni Nastiti Ihramsjah Muhamad Sadikin Ilhamsyah, Haikal Rafif Matondang, Nurhafifah Mintoyuwono, Danang Mintoyuwono, Danang Nabila, Chelsea Nugrahaeni, Suci Nugrahaeni, Suci Octiana, Hanan Praptiningsih, Praptiningsih Pusporini, Pusporini Rachman, Heddy Arif Rachman, Heddy Arif Renny Husniati Rofiq, Akmal Rulianto, Abiyu Jabbar Samin Samin Sari, Medina Anggita subur subur Sufyati HS Tati Handayani Tati Handayani Tri Siswantini Valerie, Chiquita Yetty, Fitri YUDI NUR SUPRIADI Zhafran, Irfan