Garuda - Garba Rujukan Digital

Do Audit Fees and Characteristics of CEO Decrease Audit Delay in Mandatory IFRS Adoption? Rizal Mawardi; Laela Lanjarsih
Binus Business Review Vol. 11 No. 3 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i3.6338

The research examined characteristics of CEO and audit fees on audit delay related to changes in mandatoryIFRS adoption. In the setting, gender and audit fees were the level of risk tolerance, overconfidence, diligence,and monitoring intensity. As a result, these individual differences were likely to be reflected in audit delay infinancial reporting decisions. Using firm data levels between 2008 and 2016 with multivariate regression, theresearch provided empirical evidence supporting the hypothesis that the characteristics of CEO and audit feeswere the determinants of audit delay. There are several findings. First, the financial expertise of the CEO has moresignificant percentages in mandatory IFRS adoption than voluntary IFRS adoption. It is associated with a shorterdelay. Second, having a female CEO and appointing a female and minority CEO will increase the likelihood thatfirms will issue financial reports more timely. Third, higher audit fees in mandatory than voluntary IFRS adoptioncan decrease audit delay.

PENGARUH PROFITABILITAS, LIKUIDITAS, TANGIBILITY ASSET, NON-DEBT TAX SHIELD, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Laela Lanjarsih; Inung Wijayanti
Aliansi : Jurnal Manajemen dan Bisnis Vol 13, No 1 (2018): Aliansi : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v13i1.2

This study aims to to analyze the influence of profitability, liquidity, tangibility asset, non debt tax shield, and sales growth to structure capital in the food and beverage company enrolled in indonesia stock exchange of 2013-2015.The sample from 12 company using a technique purposive sampling of the total number of 14 the food and beverage company in indonesia stock exchange 2013-2015. Data processing using data method regression panel and model’s estimation used is random effect with a significant degree 5 percent. The results of the study concluded that in partial variable profitability by return on assets (roa) have no influence to structure capital, liquidity significant negative to capital structure, tangibility asset has no influence to structure capital, variable non debt tax shield (ndts) has not been affecting the capital structure, and variable sales growth significant negative to capital structure.

Pengaruh corporate governance sebagai variabel yang memoderasi kinerja profitabilitas bank Taufiq Akbar; Laela Lanjarsih
Proceeding of National Conference on Accounting & Finance Volume 1, 2019
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Penelitian kinerja bank sangat penting bagi setiap stakeholder bank. Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris mengenai pengaruh corporate governance dalam memperkuat kinerja bank-bank di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif yaitu dengan melakukan pengukuran data panel bank-bank di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2010 sampai 2017 dengan menggunakan software eviews. Metode pengumpulan sampel dilakukan dengan teknik purposive sampling. Dari total 42 bank yang terdaftar di Bursa Efek Indonesia hanya 27 bank yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa kepemilikan institutsi adalah indikator corporate governance yang memiliki peran dalam mendukung kinerja profitabilitas bank.

Analysis of Digital Accounting System Implementation, Internal Control, and Tax Compliance on MSME Sustainability in Karawang Lanjarsih, Laela; Nugrahanti, Trinandari Prasetya; Akbar, Taufiq
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1557

This study investigates the impact of digital accounting system implementation, internal control effectiveness, and tax compliance on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Karawang. Employing a mixed-methods approach, the research integrates quantitative data from 200 MSMEs across various sectors with qualitative insights from semi-structured interviews. Quantitative analysis reveals significant positive relationships between the adoption of digital accounting systems, the effectiveness of internal controls, and tax compliance with the sustainability of MSMEs. Regression analysis further confirms these factors as significant predictors of business sustainability. Qualitative findings elucidate the challenges and benefits perceived by MSMEs, highlighting barriers such as high initial costs, complexity of technology adoption, and the burden of tax compliance. The study underscores the necessity of supportive policies and programs to enhance MSMEs' capacities in these areas, thereby promoting sustainable business practices and economic stability. This research contributes to the understanding of operational enhancements that drive MSME sustainability and offers actionable insights for stakeholders to foster an enabling environment for MSME growth.

Pemberdayaan Desa Menuju Desa Mandiri dan Berkelanjutan Melalui Pendampingan Sistem Keuangan Nugrahanti, Trinandari Prasetya; Lanjarsih, Laela; Mutumanikam, Primadonna Ratna; Safaria, Siti; Hanantijo, Gerardus Michael Djoko
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2445

Pengelolaan keuangan desa yang transparan dan akuntabel menjadi tantangan utama dalam mewujudkan desa yang mandiri dan berkelanjutan. Banyak desa masih menghadapi persoalan rendahnya kapasitas aparatur dalam memahami sistem keuangan serta lemahnya partisipasi masyarakat dan kelembagaan desa dalam proses pengawasan. Kegiatan pengabdian ini bertujuan untuk memberdayakan desa melalui pendampingan sistem keuangan yang berbasis partisipatif dan pemanfaatan potensi lokal, guna mendorong terciptanya tata kelola keuangan desa yang lebih baik. Pengabdian dilaksanakan menggunakan pendekatan Participatory Rural Appraisal (PRA), dengan melibatkan perangkat desa, Badan Permusyawaratan Desa (BPD), dan masyarakat sebagai mitra utama. Tahapan kegiatan meliputi perencanaan, pelatihan, pendampingan teknis, hingga evaluasi dan refleksi bersama. Hasilnya menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan aparatur desa dalam menyusun laporan keuangan, terbentuknya tim pengelola keuangan, SOP internal, serta peningkatan peran BPD dan keterbukaan informasi keuangan kepada masyarakat. Analisis menunjukkan bahwa transformasi sistem keuangan desa tidak hanya berdampak teknis, tetapi juga memicu perubahan kelembagaan dan sosial yang lebih luas. Kesimpulan dari kegiatan ini adalah bahwa pendampingan yang kontekstual, kolaboratif, dan berbasis potensi lokal mampu mendorong perubahan nyata dalam tata kelola desa. Kontribusi kegiatan ini menjadi model pemberdayaan sistem keuangan desa yang dapat direplikasi di wilayah lain dengan tantangan serupa.

Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms Siregar, Ernisa; Akbar, Taufiq; Lanjarsih, Laela
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2034

Audit switching, or the replacement of a public accounting firm by a company, plays a critical role in ensuring audit independence and the reliability of financial reporting. In the manufacturing sector, which significantly contributes to Indonesia’s GDP, audit quality is especially crucial due to the complexity and public exposure of operations. This study employs a purposive sampling method to select a sample of 85 manufacturing firms listed in Indonesia, observed over a three-year period from 2021 to 2023, resulting in a total of 255 observations. Using a quantitative approach, this research aims to address inconsistent findings in previous studies and fill existing gaps in the literature. The results reveal that audit fee, audit opinion, and public accounting firm (PAF) size do not significantly influence the likelihood of auditor switching, as these factors are often perceived as marginal or standardized by management. However, audit tenure shows a significant positive effect, suggesting that longer audit relationships may raise concerns regarding auditor independence and objectivity. Consequently, audit tenure emerges as a key determinant in auditor switching decisions, highlighting its role in maintaining the credibility and integrity of financial audits.

The Role Explainable Artificial Intelligence in Enhancing Auditor Judgment Quality in Indonesia Nugrahanti, Trinandari Prasetya; Fardiman, Fardiman; Lanjarsih, Laela; Ratna, Primadonna; Ritha, Henny
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.666

This study explores the role of Explainable Artificial Intelligence (XAI) in improving the quality of auditors’ decision-making in Indonesia. As AI systems become more prevalent in auditing practices, concerns regarding transparency and interpretability are increasingly relevant. XAI offers a solution by making AI-driven insights more understandable, thereby supporting professional judgment and reducing reliance on black-box systems. A quantitative approach was used, involving 100 professional auditors who completed a structured questionnaire based on a 5-point Likert scale. Data were analyzed using SPSS version 25. The findings revealed that XAI significantly influences auditors' decision-making quality, particularly in enhancing decision accuracy, risk assessment, and confidence in professional judgments. Regression analysis showed a strong positive relationship between XAI and decision-making quality, with XAI explaining 46.2% of the variance. These results highlight the importance of implementing explainable AI technologies to foster trust, accountability, and effectiveness in auditing practices across Indonesia.

Analysis of Digital Accounting System Implementation, Internal Control, and Tax Compliance on MSME Sustainability in Karawang Lanjarsih, Laela; Nugrahanti, Trinandari Prasetya; Akbar, Taufiq
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1557

This study investigates the impact of digital accounting system implementation, internal control effectiveness, and tax compliance on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Karawang. Employing a mixed-methods approach, the research integrates quantitative data from 200 MSMEs across various sectors with qualitative insights from semi-structured interviews. Quantitative analysis reveals significant positive relationships between the adoption of digital accounting systems, the effectiveness of internal controls, and tax compliance with the sustainability of MSMEs. Regression analysis further confirms these factors as significant predictors of business sustainability. Qualitative findings elucidate the challenges and benefits perceived by MSMEs, highlighting barriers such as high initial costs, complexity of technology adoption, and the burden of tax compliance. The study underscores the necessity of supportive policies and programs to enhance MSMEs' capacities in these areas, thereby promoting sustainable business practices and economic stability. This research contributes to the understanding of operational enhancements that drive MSME sustainability and offers actionable insights for stakeholders to foster an enabling environment for MSME growth.

FINANCIAL MANAGEMENT AND ACCOUNTING EDUCATION IN IMPROVING THE VILLAGE LOCAL ECONOMY FOR MSMEs IN GODOBANGKONG VILAGE Nugrahanti, Trinandari Prasetya; Lanjarsih, Laela; Mutumanikam, Primadonna Ratna
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30358

Micro, Small, and Medium Enterprises (MSMEs) are crucial in driving local economic development in rural areas. However, these businesses often need help with financial management and accounting, limiting their growth and sustainability. This community service project aimed to enhance the financial literacy and accounting practices of MSME owners in a village setting to boost local economic development. The project employed a Participatory Action Research (PAR) method involving collaborative needs assessments, interactive workshops, practical exercises, and continuous feedback loops. The results demonstrated significant improvements in the participants' financial literacy, adoption of systematic bookkeeping practices, and access to micro-financing. Consequently, these advancements led to a 50% increased average monthly business income, enhanced cost management efficiency, and strengthened community support networks. In conclusion, the project successfully empowered rural MSME owners with essential financial management skills, contributing to sustainable local economic growth and providing a replicable model for similar initiatives in other rural communities.

PELATIHAN INVESTASI CERDAS BAGI GENERASI MUDA DALAM MENGHADAPI TANTANGAN EKONOMI MASA DEPAN Nugrahanti, Trinandani Prasetya; Mutumanikam, Primadonna Ratna; Lanjarsih, Laela; Hanantijo, Djoko
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37531

Pelatihan investasi cerdas bagi generasi muda menjadi sangat penting untuk mempersiapkan mereka dalam menghadapi tantangan ekonomi yang semakin kompleks di masa depan. Dalam konteks ini, metode Pengabdian Kepada Masyarakat (PKM) dengan memberikan pemahaman tentang konsep dasar investasi, manajemen keuangan, serta pentingnya perencanaan keuangan yang matang bagi keberlanjutan hidup. Para peserta pelatihan ini yang sebagian besar terdiri dari para Siswa dan Masyarakat muda di Bengkulu. Metode pelatihan dalam PKM ini melalui tahapan: (1) perencanaan dan persiapan; (2) pelaksanaan pelatihan; (3) evaluasi dan pelaksanaan lanjutan; (4) dokumentasi dan pelaporan; (5) penyusunan laporan dan publikasi. Selain itu, pelatihan ini juga membahas aspek penting seperti perilaku konsumtif yang dapat menghambat kebiasaan menabung dan berinvestasi.Dengan adanya PKM melalui pelatihan ini, diharapkan generasi muda dapat lebih siap dan bijak dalam menghadapi tantangan ekonomi, serta mampu membuat keputusan investasi yang cerdas untuk masa depan mereka. Program ini diharapkan dapat menjadi langkah awal bagi terciptanya masyarakat yang lebih mandiri secara finansial di masa depan.

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