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All Journal JURNAL AKUNTANSI DAN AUDITING Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Apssai Accounting Review (ApAR) Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi Summa : Journal of Accounting and Tax
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Neuroscience Physics Social Sciences Transportation Other

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PENGARUH LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL DENGAN TINGKAT PERTUMBUHAN SEBAGAI MODERASI Ramadhan, Muhammad Rifqi; Mayangsari, Sekar
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v1i2.13

Abstract

This study aims to examine the impact of liquidity, asset structure, and managerial ownership on capital structure with growth rate as a moderating variable. This empirical analysis is based on secondary data on manufacturing businesses listed on the Indonesia Stock Exchange. Purposive sampling was used, resulting in as many as 74 firms being acquired. Data sources were acquired from www.idx.co.id and the observation period 2018-2020. According to the findings of this study, liquidity and management ownership have a negative correlation with capital structure, and Asset Structure does not correlate with capital structure. Moreover, the growth rate mitigates the negative correlation between liquidity on capital structure. The growth rate does not enhance the positive correlation between asset structure on capital structure and does not mitigate the negative correlation between managerial ownership on capital structure.  
The Effect of The Audit Committee, Auditor Industry Specialization, Earnings Volatility on Audit Report Lag With Company Size as A Moderation Variable Tafiandra Putri, Kireyna Nastiti; Mayangsari, Sekar
Jurnal Indonesia Sosial Sains Vol. 5 No. 02 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i02.993

Abstract

This study aims to examine the effect of Audit Committee, Auditor Industry Specialization, Earnings Volatility on Audit Report Lag with Company Size as a Moderating Variable. This study uses secondary data obtained from financial reports and annual reports. The research population is companies in the Properties and Real Estate sector listed on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. The data collection method in this study was purposive sampling. The sample that met the criteria was 104 company data for 2018 - 2022. The data analysis method used was a quantitative data analysis method using SPSS version 27 to process the data using multiple linear analysis.The results obtained from this study are that the influence of the audit committee has no effect on Audit Report Lag. Auditor Industry Specialization has no effect on Audit Report Lag. Earnings Volatility has a positive effect on Audit Report Lag. Company size is unable to strengthen the effect of audit committee on Audit Report Lag. Company size is unable to strengthen the effect of Auditor Industry Specialization on Audit Report Lag. Company size is able to weaken the effect of Earnings volatility towards Audit Report Lag
The Effect of Audit Tenure, Audit Delay and Financial Distress on Audit Quality in Manufacturing and Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period Cucunabila, Maulitya; Mayangsari, Sekar
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1175

Abstract

In the business sector, quality audits are crucial for ensuring accountability and transparency in an organization's financial statements. In the Indonesian setting, businesses that are listed on the Indonesia Stock Exchange (IDX) must prepare financial statements that undergo auditing by a Public Accounting Firm (KAP) to guarantee that fraud and serious errors are not included in the reports. The purpose of this audit is to give stakeholders assurance about the Company's financial standing. The purpose of this study is to evaluate how audit tenure, audit delay, and financial crisis affect the caliber of audits performed on property and real estate, manufacturing, and enterprises listed on the Indonesia Stock Exchange between 2018 and 2022. A quantitative research methodology is used in this investigation. Purposive sampling was employed to select 100 data points for the sample. The Indonesia Stock Exchange and the company's websites are the sources of the data used. This study demonstrates that audit quality is unaffected by audit tenure or audit delay. From 2018 to 2022, the quality of audits in manufacturing and property & real estate companies listed on the Indonesia Stock Exchange was significantly impacted by financial difficulty.
PENGARUH INOVASI, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Shahira, Cindy; Mayangsari, Sekar
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14895

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inovasi, ukuran perusahaan, dan Corporate Governance terhadap nilai perusahaan pada perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI secara konsisten selama tahun 2015-2021. Sampel untuk penelitian ini yaitu sejumah 11 perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI. Metode penelitian yang dipakai yakni jenis penelitian kuantitatif dengan menggunakan data sekunder. Teknik mengumpulkan data yang dipakai yakni teknik dokumenter. Populasi untuk penelitian ini yakni perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang terdaftar di BEI. Penelitian ini menggunakan perangkat lunak statistik yang dinamakan sebagai SPSS mulai dari pengukuran model berupa uji validitas dan reliabilitas, struktur model berupa uji R square dan uji t serta pengujian hipotesis. Hasil uji t penelitian ini menunjukkan bahwa variabel inovasi, ukuran perusahaan, dan Corporate Governance berpengaruh terhadap nilai perusahaan.
KINERJA PEGAWAI MENINGKAT AKIBAT REMUNERASI DAN ROTASI KERJA YANG DIMEDIASI LOYALITAS PADA KEJAKSAAN AGUNG REPUBLIK INDONESIA BIDANG PIDANA UMUM Saputra, Amir; Mayangsari, Sekar
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19184

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kinerja Pegawai Meningkat Akibat Remunerasi Dan Rotasi Kerja Yang Dimediasi Loyalitas Pada Kejaksaan Agung Republik Indonesia Bidang Pidana Umum. Data dikumpulkan dari 191 pegawai dengan teknik pengumpulan data yang digunakan adalah non probability sampling. Uji hipotesis yang digunakan dalam penelitian ini adalah menggunakan SPSS versi 25.0. Hasil pengujian hipotesis dalam penelitian ini yaitu menunjukan loyalitas berpengaruh positif terhadap kinerja pegawai, Remunerasi mempunyai pengaruh positif terhadap kinerja pegawai yang dimediasi oleh loyalitas dan Rotasi kerja mempunyai pengaruh positif terhadap kinerja pegawai yang dimediasi oleh loyalitas. Implikasi manajerial dalam penelitian ini yaitu diharapkan terhadap manajemen pegawai agar melakukan rotasi kerja dan meningkatkan remunerasi agar kinerja pegawai terus meningkat sehingga timbul loyalitas terhadap instansi
Fulfilling The Principles of Fairness and Equity in the Implementation of OECD Pillar One (Unified Approach) in Indonesia Putro, Catur Anggoro; Rizal, Helmi; Mayangsari, Sekar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4468

Abstract

This research aims to analyze how Indonesian tax regulations implement the OECD's Pillar One (Unified Approach) in terms of the principles of fairness and equity. The data collection techniques used in this research are literature studies and field research through interviews with key informants, namely people who are competent in understanding the problems discussed in this research. The research results show that the two-pillar design provides certainty of equality and justice in the international taxation framework in Indonesia. Pillar One is here to provide concessions that can be accepted by all parties actively involved and eliminate regulatory disharmony so that there is a common approach in overcoming the influence of the digital economy. The proposed Pillar 1 (Unified Approach) is an ideal level but is difficult to implement because there are so many challenges in it, Indonesia must minimize every obstacle that has been identified from the start to start implementing Pillar 1 and immediately align it with business processes at the Directorate General of Taxes related to reporting administration, law enforcement, supervision, and inspection. Indonesia must be able to adapt to the development of the digital economy in the world, especially regarding international tax regulations which have not been accommodated by the current regulations.
ANALISIS HUBUNGAN KEAHLIAN AUDIT DAN PENGUNGKAPAN KEY AUDIT MATTERS TERHADAP KUALITAS AUDIT Azizah, Farah Nur; Mayangsari, Sekar
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13787

Abstract

This research analyzes the impact of auditor expertise and disclosure of Key Audit Matters (KAMs) on audit quality. Auditor expertise refers to the auditor's ability to accurately identify and evaluate complex accounting issues, which is an important factor in improving audit quality. Additionally, KAM disclosures increase the transparency of the audit process, address information asymmetry, and increase reliability by clearly providing key audit matters and response plans to stakeholders. This research concludes that high auditor expertise and transparent KAM disclosure complement each other to improve audit quality. Through this, auditors and stakeholders can obtain more reliable financial information, which ultimately contributes to improving the company's financial health and transparency. The sample in this research is external auditors who have worked for 1-5 years and more than 5 years at KAP. The data collected is primary. The type of data is quantitative data using a questionnaire formula. The sample collection technique is purposive sampling technique. The analytical tool used is SPSS version 25. Tests related to validity and reliability tests, double linear analysis, determination coefficient tests, multicolinearity tests, heterocedase tests, autocorrelation tests, hypothesis tests. The results of this research are that audit expertise has a significant effect on audit quality and audit matter disclosure has a significant effect on audit quality.
The benefit of green building for cost efficiency Samosir, David Kiki Baringin M T; Murwaningsari, Etty; Augustine, Yvonne; Mayangsari, Sekar
International Journal of Financial, Accounting, and Management Vol. 1 No. 4 (2020): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i4.152

Abstract

Purpose: The Study seeks to implement the green building concept especially in office buildings and malls. Further, this research also investigates the measurement of the green building efficiency that conforms with accounting theories. Research methodology: This study used a mixed method for collecting data by sending questionnaire to the number of respondents of this study. The data from the questionnaires were collected by using simple arithmetic techniques and graphics techniques. Results: This study found that most buildings having already implemented the concept of green buildings gained efficiency benefits from both environmental and operational cost. The respondents’ knowledge and experience influence the success in implementing 6 criteria of green building including Appropriate Site Development (ASD), Energy Efficiency and Conservation (EEC), Water Conservation (WAC), Material Resources and Cycle (MRC), and Indoor Health and Comfort (IHC). Limitations: This study indicates weaknesses for further improvements especially in terms of the quantity of respondents, the respondents’ willingness to complete the questionnaire Contribution: Green building is one of the solutions to minimize the impact of global warming or unhealthy workplace environment. Keywords: Green buildings, Sustainability, Energy efficiency, Energy conservation
Influence Of Internal Control System Weaknesses And Audit Quality On The Quality Of Local Government Financial Reports In Indonesia With Good Government Governance As Moderating Pakpahan, Ramses; Murwaningsari, Etty; Mayangsari, Sekar
International Journal of Science, Technology & Management Vol. 3 No. 2 (2022): March 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i2.463

Abstract

The purpose of this study is to investigate the impact of internal control system weaknesses and audit quality on the quality of financial reports in district and city governments in Indonesia, using Good Government Governance as a moderating variable. The Partial Least Squares-SmartPLS analytic approach is used in this study, which includes data from 2,155 observations from 508 district and municipal administrations in Indonesia since the implementation of the accrual-based accounting system from 2015 to 2019. The findings of this study show that (1) internal control system weaknesses have a positive and significant effect on the quality of local government financial reports; (2) audit quality has a positive and significant effect on the quality of local government financial reports; (3) good government governance can weaken the relationship between internal control system weaknesses and the quality of local government financial reports; and (4) good government governance can weaken the relationship between internal control system weaknesses and the quality of local government financial reports. This study sheds new light on the relationship between internal control system weaknesses and the quality of public sector audits since the adoption of the accrual-based accounting system, as well as the quality of local government financial reports, with Good Government Governance acting as a moderator.
Derivative Instrument and Earnings Management: Does Listing on the Stock Exchange matter? Valdiansyah, Riyan Harbi; Murwaningsari, Etty; Mayangsari, Sekar
International Journal of Social and Management Studies Vol. 3 No. 6 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v3i6.240

Abstract

The researcher conducted this study to obtain empirical evidence of derivative instruments, on the earnings management, which was moderated by listing factors on the Indonesian Stock Exchange in banking industry for the 2015-2020 period. This study applies a quantitative approach, which highlights the analysis of numerical data processed by statistical procedures. This study applies unbalanced panel data with 268 banking data listed and non-listed on the Indonesia Stock Exchange. The results describe that derivative instrument negatively effect on earnings management, while the listing factor has a positive impact on earnings management. In addition, banks listed on the Indonesia Stock Exchange have a lower effect of derivative instruments on earnings management. This study has limitations in terms of the use of variables that have not considered the effect of implementing IFRS 9 on the provision of defaulted loans which may have different results if this is considered. In the end, the researcher hopes that the authorities will increase the effectiveness of monetary policy transmission by increasing derivative transactions with hedging purposes that can function as a tool to minimize bank profits. In addition, further research can use other variables that affect banking earnings management by adding new indicators to make this measurement robust and generally accepted.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Agustinus Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Ali Sandy Mulya Andre Andika Simanungkalit Andri Krisandy Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Augustine, Yvonne Ayu Aulia Oktaviani Azizah, Farah Nur Bambang Sudibyo Banjarnahor, Erliana Budi Prajogo Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Destria Anggrastuti Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan, Yovani Handayani, Dian Tri Hidayat, Dimas Rahmat I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Irma Nurul Husna Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Maulitya Cucunabila Meisy . Melinda Malau Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy MURTANTO MURTANTO Nasution, Kevin M. Pransilva Nesha Nenandha Nur Nilam Sari Nuri Anti Nurul Fitriyanti Pakpahan, Ramses Perdana, Deden Afriyanto Prihartono Prihartono prihartono prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Sailendra Sailendra Samosir, David Kiki Baringin M T Saputra, Amir Shahira, Cindy Shanty, Dewi Suryadi Wijaya SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Veny, Veny Veny, Veny Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi