Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

5.254

P-Index

This Author published in this journals

All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Edukasi Islami: Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Accounting Global Journal International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Economy, Accounting and Management Science (JEAMS) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Electronic Journal of Education, Social Economics and Technology Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management IJHABS JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah Akuntansi

Ni Nyoman Alit Triani

Universitas Negeri Surabaya

Author-ID : 2811534

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 60 Documents Claim Missing Document

Claim Missing Document

Articles

2 3 4 5 6

Pengaruh Audit Delay, Fee Audit, Leverage, Litigasi, Ukuran dan Umur Perusahaan terhadap Opini Audit Going Concern Izzatul Amami; Ni Nyoman Alit Triani
Jurnal Akuntansi Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021)
Publisher : Universitas Negeri Surabaya

Penelitian ini bertujuan untuk menganalisis pengaruh audit delay, fee audit, leverage, litigasi, ukuran dan umur perusahaan terhadap pemberian opini audit going concern. Sampel yang digunakan sebanyak 250 data dari perusahaan sektor pertambangan dan sektor infrastruktur, utilitas dan transportasi yang tercatat di BEI pada tahun 2014-2018. Hasil penelitian yang dilakukan dengan analisis regresi logistik dengan SPSS 25 menunjukkan bahwa audit delay, leverage, umur perusahaan dan ukuran perusahaan berpengaruh terhadap opini audit going concern. Sedangkan litigasi dan fee audit tidak berpengaruh terhadap opini audit going concern.

APAKAH LEVERAGE DAN SUMBER DAYA MANUSIA MENAIKKAN FEE AUDIT DI INDONESIA? Ni Nyoman Alit Triani
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.05

Abstrak – Apakah Leverage dan Sumber Daya Manusia Menaikkan Fee Audit di Indonesia?Tujuan Utama – Penelitian ini berupaya untuk mengidentifikasi leverage dan sumber daya manusia sebagai indikator dalam penentuan fee audit.Metode – Penelitian ini menggunakan regresi linier berganda. Sampel penelitian adalah perusahaan dari tujuh sektor industri.Temuan Utama – Penelitian ini membuktikan bahwa fee audit di pengaruhi oleh leverage, sumber daya manusia yang dimiliki, dan umur perusahaan. Semakin tinggi risiko dan kompleksitas transaksi akan meningkatkan biaya agensi. Perusahaan yang memiliki sumber daya manusia yang semakin banyak dan periode umur yang semakin lama memiliki keunggulan kompetitif yang baik.Implikasi Teori dan Kebijakan – Penelitian ini membuktikan bahwa teori agensi relevan dalam penentuan fee audit. Selain itu, penelitian ini memberikan bahwa perusahaan mengungkapkan fee audit sebagai sinyal bagi pengguna informasi.Kebaruan Penelitian – Penelitian ini memberikan kebaruan berupa kompleksitas transaksi dan upaya dilakukan auditor di negara berkembang dengan karakteristik semi-strong. Abstract – Do Leverage and Human Resources Increase Audit Fees in Indonesia?Main Purpose - This study seeks to identify leverage and human resources as indicators in determining audit fees.Method – This study uses multiple linear regression. The research sample is a company from seven industrial sectors.Main Findings – This study proves that audit fees are influenced by leverage, human resources owned, and the company's age. The higher the risk and complexity of the transaction, the higher the agency fee. Companies with more and more human resources and extended life periods have an excellent competitive advantage.Theory and Practical Implications – This study proves that agency theory is relevant in determining audit fees. In addition, this study provides that companies disclose audit fees as a signal for information users.Novelty – This research provides novelty in the form of transaction complexity and auditors' efforts in developing countries with semi-strong characteristics.

English The Influence of Debt Restructuring, Previous Year’s Audit Opinion, Leverage, Liquidity, Company Age, And Audit Lag on Going Concern Opinion : English Adella Kerriza Cahyani; Ni Nyoman Alit Triani
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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

Going concern opinion is the auditor's opinion in considering the ability of a company's business continuity. The aim of this research to analyze the effect of debt restructuring, previous year’s audit opinion, leverage, liquidity, company age, and audit lag on going concern audit opinion on trade, service, and investment companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020. The number of trade, service, and investment companies sampled in this research was 109 companies with total sample was 218 samples. The analytical techniques used in this study include Descriptive Statistical Analysis, Model Feasibility Test, Overall Model Feasibility Test, Coefficient of Determination Test, and Hypothesis Testing using Logistic Regression Analysis with SPSS 25. This study shows that debt restructuring and previous year’s audit opinion has a positive effect, liquidity has a negative effect, while leverage, company age, and audit lag do not affect going concern audit opinion.

PENGARUH AUDIT FIRM SIZE AUDIT FEE AUDIT TENURE DAN KOMPETENSI AUDITOR TERHADAP MANAJEMEN LABA Agustin, Jessy Vinika; Triani, Ni Nyoman Alit
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3017

Penelitian ini merupakan penelitian kausalitas yang bertujuan untuk menganalisis pengaruh audit firm size, audit fee, audit tenure, dan kompetensi auditor terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data sekunder berupa laporan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah semua sektor perusahaan yang terdaftar di BEI dengan pengecualian sektor finance dan property & real estate tahun 2019. Metode penentuan sampel adalah purposive sampling, terdapat 454 perusahaan yang memenuhi karakteristik sampel yang dibutuhkan dengan periode satu tahun (cross section). Pengujian hipotesis menggunakan analisis linear berganda dengan menggunakan Statistical Package for Social Sciences (SPSS) 26 sebagai alat uji. Berdasarkan hasil uji ANOVA, variabel audit firm size, audit fee, audit tenure, kompetensi auditor berpengaruh secara simultan terhadap manajemen laba. Secara parsial variabel audit firm size, audit tenure, kompetensi auditor berpengaruh secara signifikan terhadap manajemen laba. Sedangkan variabel audit fee tidak berpengaruh signifikan terhadap manajemen laba.

Corporate Social Responsibility, Environmental Social Governance, And Implementation Of Green Accounting On Firm Value Anita Anita; Ni Nyoman Alit Triani; Dewi Prastiwi
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5360

This research aims to test and analyze the influence of Corporate Social Responsibility, Environmental Social Governance, and the implementation of Green Accounting on firm value as proxied by Tobin's Q. The subjects of this research are manufacturing sector companies that are actively listed on the Indonesia Stock Exchange in the 2020-2022 period that selected through purposive sampling technique. This research uses quantitative research methods. This research has results showing that Corporate Social Responsibility has a positive effect on firm value, Environmental Social Governance has a negative effect on firm value, and Implementation of Green Accounting has no effect on firm value.

Keefektifan Penerapan Audit Internal Pada Organisasi Nirlaba Gereja GPZ Christy, Britania; Triani, Ni Nyoman Alit
Jurnal Akuntansi Vol 12 No 1 (2023): AKUNESA (September 2023)
Publisher : Universitas Negeri Surabaya

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

Artikel ini bertujuan untuk menilai efektivitas audit internal serta penerapan prinsip transparansi dalam organisasi nirlaba Gereja GPZ. Kebaruan penelitian ini terletak pada penggambaran salah satu prinsip good corporate governance yang berupa transparansi. Efektivitas audit internal dinilai dengan tujuh standar yang diterapkan oleh SPAI. Metode yang digunakan adalah kualitatif single case with embaded. Hasil penelitian menunjukkan bahwa Gereja GPZ sudah transparan dalam mengelola keuangan namun audit internalnya belum efektif karena belum memenuhi standar-standar yang ditetapkan.

Persepsi pegawai pemerintah mengenai faktor-Faktor yang mempengaruhi fraud di sektor pemerintahan kabupaten sidoarjo Ningrum, Granita Dwi Matdia Suci; Triani, Ni Nyoman Alit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of Internal Control, Enforcement of Regulations, Compensation Suitability, Organizational Commitment, and Organizational Ethical Culture on Fraud in the government sector of Sidoarjo Regency empirically. This study used quantitative method. This study used primary data that obtained from the distribution of questionnaires. The technique that had taken in this study is the census sampling technique (saturated sampling), so the research sample obtained 161 respondents including government employees who work in finance and procurement of goods/services at the Sidoarjo Regency government agency office. Based on the tests that had been carried out, the results of the study showed that the variables of regulatory enforcement, compensation suitability, and organizational ethical culture have a positive effect on fraud, while the variables of internal control and organizational commitment do not affect fraud.

Determinan audit report lag pada seluruh perusahaan terdaftar di BEI tahun 2020 Leonita, Eka Denistia; Triani, Ni Nyoman Alit
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aim to obtain empirical evidence regarding the factors that can affect the delay in submitting audited financial reports (audit report lag) for all companies that listed on Bursa Efek Indonesia in 2020. This study used a quantitative method. The type of data used is secondary data from the company's financial statements and annual reports. The sample in this study was taken from data from all companies in various sectors listed on the IDX. The data analysis technique in this study used multiple linear regression test. The results of this study stated that the variables of liquidity, audit fees, and subsidiaries have an effect on audit report lag, while audit firm size, company size, and solvability variables have no effect on audit report lag.

How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting? Handayani, Susi; Triani, Ni Nyoman Alit; Ali, Mazurina Mohd
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p158-164

ntroduction/Main Objectives: The research aims to explain how Profitability and ISO 14001certification impact sustainability reporting. The extent of disclosure in sustainability reporting wasinfluenced by several things, including Profitability and ISO 14001 certificate. It was crucial formining companies and the primary and chemical sectors that negatively impact the environment andsociety. Background Problems: Companies were concerned about economic growth, socialdevelopment, and environmental welfare. Profitability was a measure of company performance, andthe ISO 14001 certificate was a reward for implementing the triple bottom line. Activities related toGCG and CSR could be reported separately by the company on the company's website or in theannual report and sustainability report. Research Methods: This study uses dummy variables for thedependent variable sustainability reporting, so the study used logistic regression analysis. This studyuses a sample of mining and elemental and chemical industry companies whose operationssignificantly impact the environment. Finding/Results: The study results explain that profitabilitydid not affect sustainability reporting because some profitable companies consider it unnecessary todisclose non-financial information. In contrast, companies that experience losses focus on thecompany's financial performance. On the other hand, the ISO 14001 certification obtained by thecompany, which means that the company had carried out environmental management, had a positiveimpact in that the company discloses sustainability reporting. Conclusion: The ISO 14001certification had the ability to explain sustainability reporting.

Pengaruh Karakteristik Khusus Auditor Signature dan Karakteristik Perusahaan terhadap Audit Delay Antohni, Annisa Rosyida; Triani, Ni Nyoman Alit
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.v5i2.5636

Delay in the publication of financial statements affects the credibility of the company. POJK regulation number 14 of 2022 regulates the provisions of sanctions for companies that are not on time. The maximum deadline for submitting financial statement audit results is the end date of the third month after the fiscal year. This study analyzes the effect of auditor signature special characteristics and company characteristics with sample of 427 companies listed on the IDX for the 2021 period. The approach used in quantitative with multiple linear regression analysis methods. The results showed that the company size and profitability variables had an effect on audit delay. However, the variables of gender, education level, company age, and leverage have no effect on audit delay.

Co-Authors Abie, Noviara Adella Kerriza Cahyani Adinata, Restu Eri Adinda Zahwa Cynthia Andhanie Agista Eka Budiarti Agustin, Jessy Vinika Ali, Mazurina Mohd Ambar Kusumaningsih Anita Anita Antohni, Annisa Rosyida Ardianto Ardianto AULIA, NISFATUN Bagus Arif Budiman Yunas Bhilawa, Logar CANDRA WICAKSONO, DHENIES Cantika Sari Siregar Christy, Britania Denis Annisa Devina Harys Mawarini Dewi Prastiwi Dody Setyawan, Made Eka Hendi Andriansyah EKA YUNIAR MAHARANI, DESTIAN Eko Prasetyo Eko Wahjudi Eni Wuryani Eni, Wuryani ERIKA DEWI, NESIA FAJAR SANTOSO, BUDI Fauziah Wahyuning Tias, Fauziah Wahyuning Ferry Abdillah Habibie FRANSISKA, EMILIA Ghusti Ayu Criestiant Rolihlahla Ghusti Ayu Criestiant Rolihlahla Halil Paino Hana Hana, Hana Hariyati Hariyati Hasna Nur Laila Irwan Adimas Ganda Saputra Izzatul Amami Kurnia, Amanda Dwi LAILY SUCIATI, ULFAH Leonita, Eka Denistia Lintang Trenggono Lintang Trenggono, Lintang Luqman Hakim Made Dudy Satyawan Merlyana Dwinda Yanthi Nilammadi, Wa Ode Musmiarny Nilasari, Aprillia Ningrum, Granita Dwi Matdia Suci Ninik Zawafa Ulfa Richah OKTAVINA ZENNIAR, ANNISA Pratiwi, Vivi Putri, Yeni Nor Diana Raden Mohamad Herdian Bhakti Rani, Erma Hartika Rizki Dwi Lestari RIZKY, ARDHIANSYAH Roselita Ramadhani Abidin Saputro, Aldi Sari, Riskia Naralita Shafa Alya Chairunnisah Suci Rohayati Susi Handayani Susi Handayani ULFAH, ISMIATI Widi Hidayat Wijayanti, Dina Eka WINDAYANI, RISTI Zabrina, Zafirah Yaffa

Title

Found 60 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 60 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 60 Documents
Search