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All Journal Jurnal Bulletin Research In Management and Accounting (RIMA) Journal of International Conference Proceedings Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance Risk Management Compliance and Sustainability Journal of Business and Information System Research In Management and Accounting (RIMA)
Indra Kusumawardhani
UPN “Veteran” Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy Pambudi, Bryan Akram; Kusumawardhani, Indra; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2014

Abstract

This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return On Asset (ROA), and Current Ratio. The population in this research is a financial institution listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique with the criteria of companies that have businesses in the consumer finance sector and have complete information to process research data. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test to test the hypothesis. The results show that there are significant differences in Non Performing Loan  (NPL), Return On Assets (ROA), and Current Ratios of Financing Institutions before and after credit payment delay policy.
Determinants of Financial Statement Integrity Hia, Hidayanti; Kusumawardhani, Indra
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2677

Abstract

Firms and financial statements are closely related. This study examine whether intellectual capital, managerial ownership, institutional ownership and firm size affect  the integrity of financial statements. This study uses the consumer goods sector firms that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Purposive sampling is used as a method of selecting research samples and analyzed by multiple regression methods. The result show that intellectual capital, managerial ownership and firm size affect the integrity of financial statements. But institutional ownership does not affect the integrity of financial statements.
Determinants of Financial Statement Integrity Hia, Hidayanti; Kusumawardhani, Indra
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2677

Abstract

Firms and financial statements are closely related. This study examine whether intellectual capital, managerial ownership, institutional ownership and firm size affect  the integrity of financial statements. This study uses the consumer goods sector firms that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Purposive sampling is used as a method of selecting research samples and analyzed by multiple regression methods. The result show that intellectual capital, managerial ownership and firm size affect the integrity of financial statements. But institutional ownership does not affect the integrity of financial statements.
The Effect of Time Budget Pressure, Integrity, and Motivation on Auditor Performance: A Case Study on the Development Supervisory Board Special Region of Yogyakarta Representative Marits, Nadhira Elmaghani; Kusumawardhani, Indra
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3549

Abstract

This study aims to examine and provide empirical evidence on the effects of time budget pressure, integrity, and motivation on auditor performance. The research was conducted at the Representative Office of the Development and Financial Supervisory Board located in the Special Region of Yogyakarta, Indonesia. A quantitative research method was employed to systematically analyze the relationships between the variables. Primary data was collected through online questionnaires administered to respondents via Google Forms, ensuring convenience and accessibility. The study utilized a purposive sampling technique, selecting respondents based on specific criteria. The criteria included auditors who had successfully completed auditor training and education programs and possessed a minimum of one year of work experience in the field. A total of 61 respondents participated and completed the questionnaire, providing a robust dataset for analysis. The findings of the study revealed that time budget pressure, integrity, and motivation each have a significant and measurable impact on auditor performance, highlighting their importance in the auditing profession
Co-Authors Cahya Prabowo, Nimas Sagita Gustiarum, Tetri Handayani, Deanita Hia, Hidayanti Kunti Sunaryo Marits, Nadhira Elmaghani Pambudi, Bryan Akram Sari, Hana Indah Siregar, Melda Yanti Sri Luna Murdianingrum, Sri Luna Susanto, Anindyo Aji Windyastuti Windyastuti, Windyastuti Zuhrohtun Zuhrohtun