Article Per Year (5 Year)
p-Index From 2021 - 2026
6.419
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 Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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 Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Golden Ratio of Auditing Research 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 dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Horizon: Indonesian Journal of Multidisciplinary IJHABS JAS (Jurnal Akuntansi Syariah) 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 Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Fraud Triangle Analysis in Detecting Fraudulent Financial Statement: Meta-Analysis Adinata, Restu Eri; Wuryani, Eni; Triani, Ni Nyoman Alit
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

This study aims to examine the effect of fraud triangle in detecting financial statement fraud. The fraud triangle has several factors that influence the occurrence of fraud, namely Pressure, Opportunity, and Rationalization. In this study, Pressure is proxied with Financial Stability, External Pressure, Personal Financial Need, Financial Targets. While Opportunity is proxied through Nature of Industry and Ineffective Monitoring. Meta-analysis techniques were used in this study to seek conclusions about similar individual research trends. The sample of this study amounted to 20 articles which were further carried out quantitative analysis. The results of the meta analysis show that Financial Stability, Nature of Industry, Ineffective Monitoring, and Rationalization have a positive influence on financial statement fraud. While External Pressure, Personal Financial Need, and Financial Targets has a negative influence on financial statement fraud. These results show that the three factors studied do not support financial statement fraud committed by the company. This can happen because of differences in measurement proxies in measuring variables
The Influence Of Audit Firm Size, Leverage, And Disclosure On Going Concern Audit Opinions Adinda Zahwa Cynthia Andhanie; Ni Nyoman Alit Triani
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.888

Abstract

Examining how audit firm size, leverage, and disclosure affect the issuing of going-concern audit opinions across sector-wide corporations listed on the Indonesia Stock Exchange during the year 2021 is the main goal of this study (IDX). This research adopts a quantitative methodology, incorporating three independent variables, specifically audit firm size, leverage, and voluntary disclosure levels, while the issue of going-concern audit opinions is the dependent variable under consideration. The results of the investigation show that the size of the audit firm has a favorable effect on the chance of issuing a going-concern opinion. Conversely, the leverage of the company does not show a statistically significant impact on whether going-concern opinions are issued. Furthermore, it is discovered that there is a bad correlation between the level of disclosure and the inclination to provide going-concern audit opinions.
Penerapan Teknologi Berbasis Iot (Internet Of Things) Dalam Pengumpulan Bukti Audit Di Masa Pandemi Covid-19 Ramadhani, Nur Fitri; Triani, Ni Nyoman Alit
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.7572

Abstract

The aim of this study is to obtain empirical evidence on how to apply IoT (Internet of Things) in collecting audit evidence during the COVID-19 pandemic to assist auditors in the audit process. The method used in this study is a qualitative method with interviews. The current pandemic requires auditors to use alternative audit evidence collection with IoT-based remote audit methods. The use of the right IoT system in audit evidence collection activities is very necessary with the aim that audit results have advantages and can be used as a reference in improving business processes and making quality decisions. The results show that the application of IoT is very helpful for auditors in the process of collecting audit evidence which is used as the basis for giving opinions in the audit process. However, not all audit collection procedures are carried out virtually, such as observation and inspection, both of which are carried out face-to-face as much as possible so that the auditor can ascertain what is actually happening in the field.
Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms Saputra, Irwan Adimas Ganda; Hakim, Luqman; Wahjudi, Eko; Pratiwi, Vivi; Triani, Ni Nyoman Alit
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2063

Abstract

This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling and multiple linear regressions. The results show that firm size and audit firm size positively impact audit fees. Due to their operational complexity and higher audit risks, more prominent firms tend to incur higher fees as they require more detailed audit procedures. Similarly, firms audited by more prominent audit firms pay higher fees, as they are known for their strong reputation and ability to provide comprehensive, high-quality audit services, enhancing the credibility of the financial statements. However, leverage, profitability, and audit tenure do not affect audit fees. Theoretically, this study contributes to the audit fee literature by confirming the significant role of firm characteristics and audit firm size in determining audit costs. Practically, the findings offer insights for companies to strategically manage their audit fees by considering these factors, allowing them to maintain financial statement reliability while potentially optimizing audit costs. This balance is critical for firms seeking to manage resources efficiently without compromising the quality of their financial reporting
Pengaruh Karakteristik Klien dan Kantor Akuntan Publik Terhadap Audit Delay di Indonesia Denis Annisa; Ni Nyoman Alit Triani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (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.v6i7.3831

Abstract

This study aims to study the audit delay phenomenon that occurs in trading, service and investment companies listed on the Indonesia Stock Exchange for the period 2018-2022. This research uses quantitative methods. The type of data used is secondary data sourced from audited financial reports from 2018-2022. The sample in this study was taken from data on trading, service and investment sector companies listed on the IDX. The data analysis technique in this study uses multiple linear regression tests. The results of this study state that the going concern audit opinion variable has an effect on audit delay, while the solvency variable, company size, audit tenure, public accounting firm size, and KAP industry specialization have no effect on audit delay.
The Effect of Key Audit Matters on The Behavior of Accepting Audit Service Fees in Indonesia Alit Triani, Ni Nyoman; Dody Setyawan, Made; Bhilawa, Logar; Prasetyo, Eko; Abie, Noviara
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 001 (2023): Edukasi Islami: Jurnal Pendidikan Islam (Special Issue 2023)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

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

Abstract

The aim of the research is to examine the effect of implementing the new ISA 701 regulation, namely communicating the most significant risks in the audit process of an entity's financial statements or known as key audit matters, especially for entities listed on the Indonesian capital market, on changes in audit fee acceptance behavior. This study provides evidence that the greater the audit effort undertaken has an impact on audit fee receipts, as well as its effect on the size of the public accounting firm. This study uses a cross section of 720 data sourced from the publication of the audit results of the 2022 financial statements of companies going public. The test method uses multiple regression to analyze the results by disaggregating the number of KAM paragraphs of less than 2 and more than 2 paragraphs, using disaggregation of audit tenure of less than two years and more than 2 years and disaggregation of company age of less than 19 years and more than 19 years. The study results show that key audit matters and audit firm size have a positive effect on all tests
Legitimacy Strategies: SDG Disclosure, Earnings Management, and Accounting Changes in Indonesian Banking Santoso, Eko Budi; Yusup, Adi Kurniawan; Triani, Ni Nyoman Alit
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3482

Abstract

This study investigates the relationship between Sustainable Development Goals (SDGs) disclosure and earnings management in the Indonesian banking. The research addresses whether SDG disclosure reflects a symbolic or substantive legitimacy strategy by examining its association with opportunistic accounting behavior. The sample comprises the listed Indonesian banks for the 2016 to 2023 period, yielding 157 firm-year observations. Regression analysis with robust standard errors is employed to test the hypotheses and explore the moderating role of PSAK 71 in the relationship. The findings reveal that SDGs disclosure is positively associated with earnings management. Moreover, this relationship becomes stronger after PSAK 71 implementation, which implies enhanced managerial discretion, suggesting a symbolic function. These results are consistent for overall SDG disclosure, across SDG pillars, and across model specifications. These findings suggest that sustainability disclosure may be used as a channel for opportunistic behavior, particularly in contexts where accounting changes expand the scope of managerial discretion.
The Effect of Audit Tenure, Company Growth, and Leverage on Audit Fees Pradita Widi Aryani; Ni Nyoman Alit Triani
Golden Ratio of Auditing Research Vol. 7 No. 1 (2027): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v7i1.2386

Abstract

This study examines the effects of audit tenure, company growth, and leverage on audit fees, with firm size and profitability included as control variables. The population consists of infrastructure companies listed on the Indonesia Stock Exchange during 2020–2024. Using purposive sampling, 45 firms were selected, resulting in 225 firm-year observations. Panel data regression analysis was employed, with the Random Effects Model (REM) identified as the most appropriate estimation method. The results indicate that audit tenure and company growth do not significantly affect audit fees. In contrast, leverage has a positive effect on audit fees, suggesting that higher financial risk increases audit effort and pricing. Among the control variables, firm size is not associated with audit fees, while profitability has a significant positive influence, indicating that more profitable firms tend to demand greater audit assurance. Simultaneously, all variables significantly affect audit fees. The model explains a limited proportion of audit fee variation, implying that other determinants remain influential. This study contributes to the audit pricing literature by providing empirical evidence from Indonesia’s infrastructure sector and highlighting the importance of leverage and profitability in audit fee determination. The findings offer practical insights for corporate management, auditors, and regulators in evaluating audit pricing and risk considerations. However, the study is limited to a single industry sector and a restricted set of variables. Future research should incorporate corporate governance, audit quality, auditor reputation, and industry specific factors to improve explanatory power.
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Ghusti Ayu Criestiant Rolihlahla; Made Dudy Satyawan; Ni Nyoman Alit Triani
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1123

Abstract

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTIONS, AND TAX AVOIDANCE: (EMPIRICAL EVIDENCE FROM ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) Adinda Suci Cahya Ningtyas; Ni Nyoman Alit Triani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3960

Abstract

Introduction: This study examines whether Corporate Social Responsibility (CSR) is related to Tax Avoidance and whether Political Connection modifies that relationship. Energy-sector companies are selected as the empirical setting because they operate at a large scale, have complex business activities, and depend heavily on natural resources. These characteristics place substantial social and environmental responsibilities on the firms and make the sector relevant to the research question.Methods: A quantitative design is applied to secondary data drawn from the 2019-2022 annual reports of energy-sector companies listed on the Indonesia Stock Exchange (IDX). The observations cover multiple firms and multiple years, producing panel data that combine cross-sectional and time-series dimensions. Purposive sampling is used within a non-probability sampling approach to determine the sample. SPSS is employed for descriptive analysis, classical assumption testing, and hypothesis testing with Moderated Regression Analysis (MRA).Results: Statistical testing finds no significant relationship between Corporate Social Responsibility and Tax Avoidance. The interaction between CSR and Political Connection is also insignificant. Political Connection, therefore, does not produce a detectable change in the CSR-Tax Avoidance relationship among the energy-sector companies examined. Overall, CSR, Political Connection, and the interaction term provide a limited explanation of Tax Avoidance among energy-sector issuers listed on the Indonesia Stock Exchange.Conclusion and Suggestion: Subsequent studies should add other financial and governance determinants to the model so that corporate tax-avoidance behavior can be explained more comprehensively. Keywords: Corporate Social Responsibility, Political Connections, Tax Avoidance
Co-Authors Abie, Noviara Adella Kerriza Cahyani Adi Kurniawan Yusup Adinata, Restu Eri Adinda Suci Cahya Ningtyas Adinda Zahwa Cynthia Andhanie Agista Eka Budiarti Agustin, Jessy Vinika Amalia, Adis Silvi 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 Budi Santoso 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 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 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 Pradita Widi Aryani Pratiwi, Vivi Rachmawati, Citra 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 ULFAH, ISMIATI Widi Hidayat Wijayanti, Dina Eka WINDAYANI, RISTI Zabrina, Zafirah Yaffa