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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Infestasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Syntax Idea Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan JOEL: Journal of Educational and Language Research Veteran Economics, Management & Accounting Review E-JURNAL AKUNTANSI
Shinta Widyastuti
Universitas Pembangunan Nasional “Veteran” Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering 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 Public Health Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia Fajar Ramadhan; Husnah Nur Laela Ermaya; Shinta Widyastuti
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.v8i3.390

Abstract

This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.
Peran Tata Kelola Perusahaan dalam Hubungan Tax Avoidance dengan Cost of Equity Masripah Masripah; Shinta Widyastuti; Amelia Sandra
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.601 KB) | DOI: 10.36418/syntax-literate.v6i5.2719

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara tax avoidance dengan cost of equity, serta melihat peran efektivitas dewan komisaris, efektivitas komite audit, dan kualitas audit eksternal terhadap hubungan antara tax avoidance pada cost of equity. Penelitian ini menggunakan data sekunder laporan keuangan tahunan dan ICMD. Analisis data dilakukan dengan menggunakan regresi berganda dengan OLS. Pengolahan data dilakukan dengan metode regresi berganda. Jumlah sampel yang diambil 54 perusahaan mnufaktur dari tahun 2014 hingga 2018. Hasil penelitian memberikan bukti empiris bahwa saat perusahaan melakukan tax avoidance akan berdampak pada cost of equity yang rendah. Peran efektivitas dewan komisaris, efektivitas komite audit, dan kualitas audit eksternal tidak memberikan bukti bahwa terdapat pengaruh yang signifikan dalam hubungan antara tax avoidance dengan cost of equity.
PROFESIONALISME, INDEPENDENSI, DAN KUALITAS AUDIT DIMODERASI OLEH TIME BUDGET PRESSURE Iqbal Najmudin Sholeh; Widyastuti, Shinta
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8126

Abstract

This research aims to see whether there is an effect of professionalism and auditor independence on audit quality with time budget pressure as a moderating variable. This study uses a quantitative method with the sample being auditors who are in public accounting firms located in the south Jakarta area. The data collection technique used simple random sampling with a sample size of 110 respondents. The data was processed and tested using the Partial Least Square method with the SmartPLS.3.0 application. The results of this study indicate that auditor professionalism and auditor independence have a significant positive effect on audit. Meanwhile, time budget pressure cannot weakening the relationship between auditor professionalism and auditor independence on audit quality.
Restrukturisasi Kredit dan Kecukupan Modal: Apakah Mempengaruhi Likuiditas? Shinta Widyastuti; Cindy Mariani
E-Jurnal Akuntansi Vol 33 No 6 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i06.p03

Abstract

The COVID-19 pandemic has caused the banking sector to become one of the sectors experiencing problems due to the increasing number of non-performing loans and a decrease in the capital adequacy ratio. The purpose of this study was to determine the effect of credit restructuring, the effect of capital adequacy on bank liquidity moderated by bank size. The population in this study are Conventional Commercial Banks and Sharia Commercial Banks registered with the Financial Services Authority (OJK). The sample technique used was purposive sampling method and obtained 61 banks as samples. The analysis technique in this study uses Multiple Linear Regression Analysis with the STATA program. The results show that credit restructuring has a negative effect on banking liquidity, capital adequacy has a positive effect on banking liquidity, bank size weakens the effect of credit restructuring on banking liquidity, and bank size does not strengthen the effect of capital adequacy on banking liquidity. Keywords: Loan Restructuring, Capital Adequacy, Liquidity, Bank Size
Kompetensi Auditor dan Efektivitas Audit Syariah Internal dengan Dukungan Senior Manajemen sebagai Moderasi Yetri Martika Sari; Shinta Widyastuti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 1 (2022): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i1.3221

Abstract

The phenomenon of the lack of competence of internal Shariah auditors became the basis for the development of this research with the aim to test the influence of competence on the effectiveness of internal Sharia audits taking into account the role of senior management support. The research data was collected using questionnaires and obtained by 34 respondents who were internal auditors at four Islamic commercial banks in Indonesia. The study used a quantitative approach and statistical testing was conducted using smartpls. The results of this study confirm that competence has no effect on the effectiveness of internal Sharia audits and senior management support does not moderate the relationship between competence and effectiveness of internal Sharia audits. Senior management support is identified as homologizer moderation. This research provides insight that the effectiveness of internal Sharia audits will not be realized if the competence of internal auditors is not improved, especially competence related to auditor knowledge about sharia / fiqh muamalah or sharia audit that can be proven by ownership of certification related to sharia. If you want the effectiveness of internal Sharia audit to increase then senior management can design continuing education for its employees to improve competence in the field of Sharia / fiqh muamalah / sharia audit
PENGARUH PENERIMAAN PAJAK DAN TINGKAT INFLASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Refilio Andika Pratama; Shinta Widyastuti
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4832

Abstract

This study aims to examine the effect of tax revenue and inflation rate on economic growth in Indonesia. The variables used in this study are the level of tax revenue, the rate of inflation and also the rate of economic growth in Indonesia. The sample used in this study amounted to 30 samples with a total research data of 90 data originating from 30 years of research multiplied by 3 economic data variables, namely data on the ratio of tax revenues, inflation rates and also GDP. The sample selection technique in this study uses judgment sampling because the sample to be used by the researcher considers the completeness of the available data related to the variables in the study. Testing the hypothesis in this study using multiple linear regression analysis using the SPSS version 25. This study shows that tax revenue has no effect on economic growth in Indonesia. In addition, this study gives the result that the inflation rate variable has a negative effect on the variable of economic growth in Indonesia.                                                                            Keywords: Tax Revenue; Inflasion Rate; Economic Growth  AbstrakPenelitian ini bertujuan untuk menguji pengaruh penerimaan pajak dan juga tingkat inflasi terhadap pertumbuhan ekonomi di Indonesia. Variabel yang digunakan dalam penelitian ini adalah tingkat penerimaan pajak, tingkat inflasi dan juga tingkat pertumbuhan ekonomi di Indonesia. Sampel yang digunakan dalam penelitian ini berjumlah 30 dengan total data penelitian tersebut berjumlah 90 data yang berasal dari 30 tahun penelitian dikalikan dengan 3 variabel data perekonomian yaitu diantaranya data rasio penerimaan pajak, tingkat inflasi dan juga PDB. Teknik pemilihan sampel dalam penelitian ini menggunakan judgement sampling karena sampel yang akan digunakan peneliti mempertimbangkan adanya kelengkapan data yang tersedia yang berhubungan dengan variabel dalam penelitian. Pengujian hipotesis dalam penelitian ini menggunakan uji analisis regresi linear berganda dengan menggunakan program computer SPSS versi 25. Penelitian ini memberikan hasil bahwa penerimaan pajak tidak berpengaruh terhadap pertumbuhan ekonomi di Indonesia. Selain itu, penelitian ini memberikan hasil bahwa variabel tingkat inflasi memiliki pengaruh namun kearah negatif terhadap variabel pertumbuhan ekonomi di Indonesia.                                                                Kata Kunci: Penerimaan Pajak; Tingkat Inflasi; Pertumbuhan Ekonomi
Co-Authors Alfida Aziz Amelia Sandra Andhika Octa Indarso Bella Yohana caesar krismonanda Cindy Mariani Dewi Darmastuti Dianwicaksih Arieftiara Eki Kustiawan Haris Fajar Ramadhan Feisal Ahmad Riyadi Galuh Kirana Nugraheni Husnah Nur Laela Ermaya Iqbal Najmudin Sholeh Masripah Nobelson, Nobelson Nurmatias Nurmatias Rahmasari Fahria Ranti Nugraheni Refilio Andika Pratama Ria Astriratma Sari, Yetri Martika Yoyoh Guritno