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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi dan Perpajakan International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Darmajaya Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Kedaymas Journal of Governance, Taxation, and Auditing JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies
Nurul Hasanah Uswati Dewi
Universitas Hayam Wuruk Perbanas
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The effect of personal cost, anticipatory socialization, and gender on whistle-blowing intention Alansyah Jaka Nur Adli; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1601

Abstract

Fraud is difficult to detect because the doer attempts to cover up this unethical activity. The lack of experience in detecting fraud is one factor why the auditor could not predict any fraud. Whistle-blowing system could be the light to reveal the fraud in organization. This research is to socialize and educate the students that if there are fraud activities to be reported (whistle-blowing), they must consider some factors such as; personal cost effect, anticipatory socialization, and gender. The population of this research is Bachelor degree students of Accounting. The sampling method used is Convenience Sampling with 86 respondents of Bachelor’s degree students of Accounting chosen as the research sample. This research is classified in quantitative research with primary data source using ques-tionnaire measured with Likert scale. The analysis methods used are validity test, relia-bility test, classical assumption test, hypothesis test, and multiple linear analyses. The result indicates that (1) personal cost has a significant influence on whistle-blowing intention, (2) anticipatory socialization has a significant influence on whistle-blowing intention, and (3) gender has a significant influence on whistle-blowing intention.
The effect of corporate governance, leverage, and liquidity on islamic social reporting (ISR) disclosure in islamic commercial banks in Indonesia Dinna Riyani; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1628

Abstract

Islamic Social Reporting is the standard index of performance reporting in sharia-based companies. This index was born on the basis of reporting standards based on AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). The objective of this research was to knowing the extent of Corporate Governance, leverage dan liquidity of Islamic Social Reporting Disclosure (ISR). The independent variables were used in this study is The Board of Comisionner, The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage and liquidity, while the dependent variable is the ISR disclosure. Samples were taken by using census sampling technique. The final sample as many as 12 islamic bank in Indonesia on 2012-2016. Data analysis method of the data used in this research is descriptive analysis, classical assumption test, and multiple linear regression using SPSS 23 for windows. The results of this study showed that The Board of Comisionner and liquidity has effect ISR disclosure. The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage does not affect the ISR disclosure.
The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017) Karmila Febrianti; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1769

Abstract

This research aims to examine the effect of corporate governance on company value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The corporate governance mechanism consists of institutional ownership, proportion of independent commissioner, managerial ownership, independent audit committee, remuneration and nomination committee, board of directors, and board of commissioners, while firm value is proxied by Tobin’s Q. This research used 106 companies as a sample taken from a population of 135 companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data were analyzed using a multiple linier regression analysis with SPSS program. The result shows that corporate governance mechanisms which are proxied by institutional ownership, proportion of independent commissioners, board of directors, and board of commissioners have an effect on firm value, while the corporate governance which are proxied by managerial ownership, independent audit committee, and remuneration and nomination committee have no effect on firm value.
Exploring accounting control for cash revenue and disbursement in micro enterprises Nur'aini Rokhmania; Nurul Hasanah Uswati Dewi; Pepie Diptyana
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2036

Abstract

This study aims to describe the implementation of accounting procedures and internal control in micro enterprises. The research data were obtained from source persons consisting of micro business owners 'LBB Surabaya' and 'Travel Pahlawan', employees, and customers. The data were analysed using a descriptive qualitative. The results showed that the accounting records maintained were Cash Books that were matched with bank records. There have been no written accounting procedures and reconciliation between company’s cash records and bank books. Internal control was implemented in the form of good communication and values in holding trust. However, it is necessary to carry out reconciliation, transaction documentation and document archiving well and minimize cash transactions to reduce the risk of fraud and increase the accuracy of accounting data.
Are firm size, firm complexity, and managerial ownership able to affect audit fee?: The evidence in Philippines and Indonesia as emerging countries Bayu Hartarto Syafii; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2560

Abstract

There are some factors that are influential in increasing the audit fee. This study aims to determine several factors affecting the increasing audit fees. Several factors that can affect the increasing audit fees for companies are firm size, firm complexity, and managerial ownership, with return on assets and leverage for controlling factors. This research is a quantitative method that uses all data collected as a sample. The main data are financial statements of Indonesian companies listed on the Indonesia stock exchange, and financial statements of Philippine companies listed on the Philippines stock exchange in 2017-2019 with the total sample of each country is 82 companies and 36 companies. Analyze were performed the classical assumption test, multiple linear regression analysis using SPSS 23 version. The results of the study show that firm size and firm complexity significantly influence audit fees. in contrast, managerial ownership has no significant effect on audit fees.
Co-Authors Abdullah Khoir Riqqoh Agnes Findia Novianti Alansyah Jaka Nur Adli Ali Soebijanto Anggraeni Meliana Annisa Mirah Fitria Manggabarani Athala Asyifanaya Bayu Hartarto Syafii Deny Hermansyah Desi Frida Priyanti Dewi Setyorini Dica Fitrani, Laqma Dinna Riyani Djuwito Djuwito Djuwito Djuwito Erida Herlina Herlina Gunasti Hudiwinarsih Gunasti Hudiwinarsih Jane Adriana Karmila Febrianti Komang Nia Gama Pertiwi laqma dica fitrani Lilis Ardini Linda Purnama Sari Linda Purnamasari Listianah Listianah Luciana Spica Almilia Lufi Yuwana Mursita Nita, Riski Aprillia Nosy Yodi Metana Nosy Yody Metana Nur Aina nur'aini rokhmania Nur'aini Rokhmania Rokhmania Nur'aini Rokhmania Nur'aini Rokhmania Nuraini Rokhmania, Nuraini Nurhidayah Chairany Permatasari Pepie Diptyana Pepie Diptyana Pepie Diptyana Purnama Sari, Linda Putri Wulanditya R. Wilopo Reza Tianto rokhmania, nur'aini Romanus Wilopo Rr. Iramani Septy Kurnia Fidhayatin Soni Harsono Soni Harsono Sri Lestari Kurniawati Tatik Suryani Tjahjani Prawitowati Yasmine Firdaus Yody Metana, Nosy Yuliati Galuh Nur Safitri