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PENGARUH LOCAL GOVERNMENT WEALTH, INTERGOVERNMENTAL REVENUE DAN OPINI AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH PROVINSI DI INDONESIA SECARA ONLINE Dewi Lesmanawati
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6005

The aim of this article is to examine the extent of the influence of local government wealth, intergovernmental revenue and audit opinion on disclosure of online financial statements of provincial governments in Indonesia.. The data of this research comprise 128 out of 32 provincial governments in Indonesia during 2014-2017, using purposive sampling method. The analysis techniques used were logistic regression. The results of this study show that the local government wealth and intergovernmental revenue has positive significant influence on disclosure of online financial statements, while audit opinion do not have significant influence on disclosure of online financial statements.

HUMAN DEVELOPMENT INDEX AND AUDIT OPINION Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana; Dewi Lesmanawati; Melllani Yuliastina
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4326

This study aims to investigate: the influence of human development indeks (HDI) and growth of HDI on auditor opinion and the difference between the level of HDI entities that get the predicate of qualified opinion or non qualified opinion. The data of this research comprise 1.482 out of 496 regency/cities governments in Indonesia during 2014-2016. The analysis techniques used are multiple regression and independent simple t test. The results of this study show that the human development indeks has influence on auditor opinion, the growth of human development indeks has influence on auditor opinion. The results of this study also found that the average performance of HDI between regency/ cities in Indonesia is different between of qualified opinion or non qualified opnion.

PENGARUH KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI UPPD BANJARMASIN 1 Rakhmi Ridhawati; Dewi Lesmanawati; Annisa Pratiwi Lufty
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.363

This study aims to empirically proved the effect of service quality on taxpayer compliance in paying motor vehicle taxes at UPPD Banjarmasin 1. The population used in this study was motorized vehicle taxpayers at UPPD Banjarmasin 1 and is classified as an effective taxpayer in 2019. The population in this study were 154,626 taxpayers in UPPD Banjarmasin 1. By using the Slovin formula, the selected sample is 400 respondents. The research method used a quantitative method, with the results of the study showing that the Quality of Tax Services has an effect on Taxpayer Compliance in Paying Motor Vehicle Taxes at UPPD Banjarmasin1.

FAKTOR-FAKTOR YANG MEMPENGARUHI FENOMENA AUDIT DELAY DI MASA COVID-19 Titin Sumarni; Wahyudin Nor; Saprudin Saprudin; Alfian Alfian; Dewi Lesmanawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.6079

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik (KAP), ukuran perusahaan, likuiditas, profitabilitas, solvabilitas, dan audit tenure terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan sektor trade, service, and investment yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Berdasarkan hasil pemilihan sampel dengan menggunakan metode puposive sampling, diperoleh 62 perusahaan dengan periode pengamatan 2 tahun yaitu 2019-2020. Data tersebut kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran KAP, profitabilitas, solvabilitas, dan audit tenure berpengaruh terhadap audit delay, sedangkan ukuran perusahaan dan likuiditas tidak berpengaruh terhadap audit delay. Implikasi dari penelitian ini adalah perusahaan salah satunya dapat mempertimbangkan ukuran kantor akuntan publik, khususnya ketika mengganti auditor untuk menghindari audit delay.ABSTRACTThis study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure to audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delay.

FAKTOR-FAKTOR YANG MEMPENGARUHI FENOMENA AUDIT DELAY DI MASA COVID-19 Titin Sumarni; Wahyudin Nor; Saprudin Saprudin; Alfian Alfian; Dewi Lesmanawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.6079

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik (KAP), ukuran perusahaan, likuiditas, profitabilitas, solvabilitas, dan audit tenure terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan sektor trade, service, and investment yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Berdasarkan hasil pemilihan sampel dengan menggunakan metode puposive sampling, diperoleh 62 perusahaan dengan periode pengamatan 2 tahun yaitu 2019-2020. Data tersebut kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran KAP, profitabilitas, solvabilitas, dan audit tenure berpengaruh terhadap audit delay, sedangkan ukuran perusahaan dan likuiditas tidak berpengaruh terhadap audit delay. Implikasi dari penelitian ini adalah perusahaan salah satunya dapat mempertimbangkan ukuran kantor akuntan publik, khususnya ketika mengganti auditor untuk menghindari audit delay.ABSTRACTThis study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure to audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delay.

How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Yuliastina, Mellani; Rahmah, Siti Aulia Nur; Nor, Wahyudin; Lesmanawati, Dewi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i2.262

The intense competition within the capital market has prompted companies going public to enhance the caliber of their financial statements and hasten the release of audited financial reports. The purpose of this research is to evaluate and scrutinize the influence of factors such as audit tenure, corporate governance as measured by the presence of an independent board of commissioners, institutional ownership and managerial ownership, financial hardship, and audit capacity pressure on the delay of audit reports. The research population is comprised of infrastructure, utility, and transportation companies that were registered on the IDX during 2016-2019. Employing purposive sampling techniques, a sample of 21 companies was selected. The outcomes of the research indicate that audit tenure, institutional ownership, and financial difficulty have an impact on the delay of audit reports, while the existence of independent commissioners, managerial ownership, and audit capacity pressure do not have any effect on the delay of audit reports.

Pengaruh Social Media Marketing Dan Citra Merek Terhadap Keputusan Pembelian Yang Dimediasi Electronic Word Of Mouth (Studi Kasus: Konsumen Kedai â€œIkhtiarâ€ Banjarbaru) Sanjaya, Fanlia Adiprimadana; Ambarwati, Riris; Lesmanawati, Dewi
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 6 No. 2 (2022): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Pandemi COVID-19 yang terjadi akhir-akhir ini memaksa kita untuk melakukan perubahan, hal ini mengakibatkan terjadinya disrupsi kebiasaan yang dimana dalam berkegiatan hanya di luar jaringan menjadi berbaur masuk ke dalam jaringan. Kebanyakan Pengguna internet di Provinsi Kalimantan Selatan adalah pengguna social media, sehingga dari kejadian ini menimbulkan peluang bagi Usaha Kecil Mikro (UKM) untuk melakukan pemasaran pada social media.Kedai Ikhtiar merupakan salah satu Usaha Kecil Mikro (UKM) yang bergerak di bidang makanan dan minuman ringan serta menggunakan manfaat dari sosial media di usahanya. Hal ini menyebabkan perlunya strategi yang tepat dalam menghadapi persaingan. Berdasarkan fenomena yang terjadi, peneliti tertarik untuk meneliti mengenai Pengaruh Social Media Marketing dan Citra Merek Terhadap Keputusan Pembelian yang dimediasi Electronic Word of Mouth (Studi Kasus: Konsumen Kedai Ikhtiar Banjarbaru).Metode yang digunakan dalam penelitian ini ialah Explanatory survey method (suatu metode penelitian survey yang bertujuan menguji hipotesis). Pengertian metode survey ini dibatasi pada pengertian survey, di mana informasi dikumpulkan dari sebagian populasi dan besarnya sampel dengan formula slovin sebanyak 80 responden yang tersebar di kota Banjarbaru. Metode Pengumpulan data yaitu kuisoner dan studi pustaka, analisa menggunakan model Partial Least Square dengan uji-t. PLS sebagai Teknik analisis data dengan software SmartPLS versi 3.2.9.

PENGARUH PERBEDAAN FAKTOR-FAKTOR INDIVIDUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Lesmanawati, Dewi; Nor, Wahyudin
KINDAI Vol 20 No 3 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i3.1734

Tujuan penelitian ini adalah untuk mengidentifikasi perbedaan perilaku etis antara mahasiswa akuntansi dengan locus of control internal dan external, antara mahasiswa akuntansi dan mahasiswa hukum, dan antara mahasiswa akuntansi dalam kategori benevolents dan entitleds. Penelitian ini dilakukan melalui metode survei, dengan kuesioner diberikan kepada responden untuk mendapatkan data. Riset ini dilakukan pada 198 mahasiswa S1 akuntansi dan hukum Universitas Lambung Mangkurat. Penulis menggunakan tes sampel t independen untuk menguji hipotesis penelitian ini. Mereka menguji perbedaan mean antara dua kelompok sampel independen. Untuk menguji hipotesis penulis, program statistik SPSS versi 25 digunakan. Hasilnya menunjukkan bahwa perilaku etis siswa akuntansi dengan locus of control internal dan eksternal berbeda. Terdapat perbedaan besar dalam perilaku etis mahasiswa akuntansi dan hukum, serta perbedaan besar dalam perilaku etis mahasiswa yang termasuk dalam kategori benevolents dan entitileds. Kata kunci: locus of control, disiplin ilmu, equity sensitivity, perilaku etis

Determinants of accounting fraud in Paser regency regional apparatus Nor, Wahyudin; Purnamasari, Wulan; Lesmanawati, Dewi
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art4

Accounting fraud can occur in the private and government sectors. This study aims to test and analyze the factors that affect accounting fraud in the Paser Regency Regional Apparatus. The population consists of 218, with a sample of 87 respondents consisting of the Head of the agency/agency, Secretary, Head of Finance, and officials involved in using funds and preparing financial statements. Data were collected through questionnaires measured using the Likert scale and analyzed by regression analysis using SPSS 25. Based on the results of the analysis, it was found that the variable perception of compensation suitability negatively affects accounting fraud. While information asymmetry, internal control, individual morality, observance of accounting rules, and internal audit do not affect accounting fraud. The Paser Regency government should close the opportunity for fraud by tightening financial management and reporting supervision, paying attention to and maintaining compensation adjustments, including incentives and other benefits to minimize fraud.

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