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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) Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management IJHABS Atestasi : Jurnal Ilmiah Akuntansi
Ni Nyoman Alit Triani
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.572 KB) | DOI: 10.32670/fairvalue.v4i11.1913

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.839 KB) | DOI: 10.32670/fairvalue.v4i12.2049

Abstract

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

Abstract

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

Abstract

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.
Pengaruh Karakteristik Perusahaan Terhadap Audit Delay Shafa Alya Chairunnisah; Ni Nyoman Alit Triani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.5220

Abstract

The impact of firm attributes including size, subsidiaries, audit firm size, leverage, profitability, and audit fees on audit delay is investigated in this study. The financial accounts of the company must be submitted on schedule, but in 2022, a number of corporations have not submitted their reports on time despite having been granted a grace period. This is the focus of the study so it needs to be studied further. Panel regression is used in this study to test the hypothesis using 1,180 sample data from three sectors of companies listed between 2018 and 2022 on the Indonesia Stock Exchange. The analysis's findings indicate that while firm size, subsidiaries, leverage, and audit fees have no effect on audit time, audit firm size and profitability do. This study contributes to academic research on company characteristics for reporting financial statements on time, especially in Indonesia. The results of this research can be used by users of financial reports in reviewing the effectiveness of company operations for continued investment and also useful for companies so that companies can be open about information and the accuracy of submitting financial reports. The new thing in this study is the use of samples of three company sectors that have the highest number of audit delay companies as the main focus of investors to invest their funds in these companies, so this study reflects the need for timeliness of financial reporting, especially for BEI listed companies.
THE EFFECT OF COMPANY CHARACTERISTICS AND AUDIT FIRM ON GOING CONCERN AUDIT OPINION ISSUED BY AUDIT FIRM Hana, Hana; Triani, Ni Nyoman Alit
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12962

Abstract

This study was conducted with the aim of determining the effect of company characteristics and audit firm on going concern audit opinion in companies in all sectors listed on the IDX in 2021-2022. This research was conducted using quantitative methods with the dependent variable going concern opinion and independent variables, namely audit firm size, audit fees, liquidity, solvency, leverage, company size, and company growth as well as two control variables, namely losses and bankruptcy probability. The data was tested using binary logistic regression, the results obtained from this study are that the audit firm size variable has a negative effect on going concern opinion, audit fees have no effect on going concern opinion, liquidity has a positive effect on going concern opinion, solvency has no effect on going concern opinion, leverage has no effect on going concern opinion, company size has no effect on going concern opinion, company growth has no effect on going concern audit opinion, losses have a positive effect on going concern audit opinion and probability affects going concern opinion.
Pengaruh Rotasi Audit, Leverage, Ukuran Perusahaan Klien, Komite Audit dan Fee Audit terhadap Kualitas Audit Devina Harys Mawarini; Ni Nyoman Alit Triani
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2949

Abstract

This study aims to analyze the influence of Audit Rotation, Leverage, Client Firm Size, Audit Committee, and Audit Fees on Audit Quality. The research employs a quantitative method with a sample consisting of 109 companies from the Consumer Non-Cyclicals, Properties & Real Estate, and Energy sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Data analysis was conducted using logistic regression techniques with SPSS software version 25. The study found that the Audit Rotation variable has a negative effect on Audit Quality, the Client Firm Size variable has a positive effect on Audit Quality, while the variables Leverage, Audit Committee, and Audit Fees have no significant effect on Audit Quality.
THE EFFECT OF AUDIT TENURE, AUDIT FEE, CLIENT COMPANY SIZE, MANAGERIAL OWNERSHIP , AND KAP REPUTATION ON AUDIT QUALITY : A STUDY OF CONSUMER CYCLICAL AND CONSUMER NON CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sari, Riskia Naralita; Alit Triani, Ni Nyoman
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.861

Abstract

This study aims to prove the influence of audit tenure, audit fee, company size, managerial ownership, and KAP reputation on audit quality. This study uses secondary data in the form of annual reports. Sampling using a purposive sampling technique which produces a total of 107 data from Consumer Cyclical and Consumer Non-Cyclical companies over a period of 2 years, with a total of 214 observations. The data analysis used in the study is multiple linear regression analysis. Audit quality measurement uses the Discretionary Accruals Modified Jones Model (1995). The results of this study indicate that audit fees have a positive effect on audit quality, while firm size has a negative effect on audit quality. Meanwhile, audit tenure, managerial ownership, and KAP reputation do not affect audit quality.
Does Audit Tenure, Audit Firm Size, Audit Fee, and Competence Matter? Roselita Ramadhani Abidin; Ni Nyoman Alit Triani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.15

Abstract

This study investigates and discusses the effect of audit tenure, firm size, audit fees, and competence on audit quality in 2020. The population of this study includes all companies listed on the Indonesia Stock Exchange (IDX) in 2020, with a sample of 535 companies originating from 9 industrial sectors. This study is categorized as a type of quantitative research and uses a selection combined purposive sampling technique, namely collecting samples with specific criteria and cross-sectional data consisting of several related sub-objects simultaneously. Audit quality is proxied by specialist KAP, audit tenure, audit firm size, and competence proxied by dummy, audit fee equal to the honorarium written in the annual report. 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. In this study, audit tenure has a negative effect, audit firm size has a positive impact, and audit fees and competence have no effect on audit quality. 
The Effect of Independence And Competence On Audit Quality With Professional Skepticism As A Moderating Variable Bagus Arif Budiman Yunas; Ni Nyoman Alit Triani
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.62

Abstract

The purpose of this study is to see how independence and competence interact with professional skepticism as a moderating variable. A quantitative approach was adopted, utilizing data collection technique of questionnaires. The participants in this study were auditors working for all public accounting companies in Surabaya. A total of 129 responders were chosen from a pool of 230 auditors. Purposive sampling was utilized to collect data. The descriptive statistics and SPSS program were utilized to analyze the data in this study. The findings revealed that audit quality was positively influenced by independence, competence, and professional skepticism. Professional skepticism also enhances the relationship between independence and quality, but it cannot strengthen the relationship between competence and quality.
Co-Authors 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 CANDRA WICAKSONO, DHENIES Cantika Sari Siregar Christy, Britania Denis Annisa Devina Harys Mawarini Dewi Prastiwi Eka Hendi Andriansyah EKA YUNIAR MAHARANI, DESTIAN Eko Prasetyo Eni Wuryani Eni, Wuryani ERIKA DEWI, NESIA FAJAR SANTOSO, BUDI Fauziah Wahyuning Tias, Fauziah Wahyuning Ferry Abdillah Habibie FRANSISKA, EMILIA Ghusti Ayu Criestiant Rolihlahla Halil Paino Hana Hana, Hana Hasna Nur Laila Irwan Adimas Ganda Saputra Izzatul Amami Kurnia, Amanda Dwi LAILY SUCIATI, ULFAH Leonita, Eka Denistia Lintang Trenggono Lintang Trenggono, Lintang Logar Bhilawa Made Dody Setyawan Made Dudy Satyawan Merlyana Dwinda Yanthi Nilammadi, Wa Ode Musmiarny Nilasari, Aprillia Ningrum, Granita Dwi Matdia Suci Ninik Zawafa Ulfa Richah Noviara Abie Nur Fitri Ramadhani OKTAVINA ZENNIAR, ANNISA Pratiwi, Vivi 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