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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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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
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
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
Co-Authors Alfida Aziz Andi Manggala Putra Andi Manggala Putra, Andi Manggala Anggi Angga Resti Ayunita Ajengtiyas Saputri Mashuri Bernadin Dwi M 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 Suko Wiryanto, Fadhli Tati Handayani Tati Handayani Tri Siswantini Valerie, Chiquita Yetty, Fitri YUDI NUR SUPRIADI Zhafran, Irfan