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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL AKUNTANSI UNIVERSITAS JEMBER E-Dimas: Jurnal Pengabdian kepada Masyarakat Hasanuddin Economics and Business Review SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Equity Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economics, Management, Business, and Social Science Jurnal Akuntansi dan Keuangan Global Advances in Business Studies Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) INQUISITIVE: International Journal of Eonomic Science Information System and Technology Equity
Zumratul Meini
Universitas Nasional
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Do Work Experience, Independence, Auditor Competency, And Time Budget Pressure Matter On Audit Quality? Meini, Zumratul; Karina, Arni; Digdowiseiso, Kumba; Rini, Nurul Alfisyah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3721

Abstract

This study aims to identify and analyze the effects of work experience, independence, time budget pressure, and competency on audit quality. Data was collected using a survey method by distributing 52 questionnaires to all auditors working in South Jakarta City. All auditors of Public Accounting Firms (KAP) located in South Jakarta are the population in this study. The data analysis technique used in this research is descriptive statistics, multiple regression test, classical assumption test, hypothesis testing, and coefficient of determination test. The results showed that Work Experience, Competence, and Time Budget Pressure partially affected Audit Quality, while Independence did not affect Audit Quality.
The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Zumratul Meini; Sylvia Veronica Siregar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.309

Abstract

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firms earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
Penyusunan Laporan Keuangan Koperasi Syariah Mandiri Sejahtera, Depok, Jawa Barat Zumratul Meini; Irma Setyawati
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 3 (2021): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v12i3.6549

Abstract

Koperasi memiliki peran penting bagi Indonesia, salah satunya untuk membangun perekonomian. Permasalahan yang sering dihadapi koperasi di Indonesai adalah sulitnya berkembang dan dalam kondisi yang kurang sehat. Kategori koperasi yang tidak sehat antara lain aktif namun tidak pernah melaporkan kondisi keuangan dan tidak melaksanakan Rapat Anggota Tahunan (RAT). Untuk mengatasi masalah tersebut, perlu diadakan kegiatan pengabdian kepada masyarakat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan penyuluhan kepada pengurus koperasi tentang pengelolaan dan penyusunan laporan keuangan. Metode yang digunakan adalah ceramah sebanyak 2 (dua) kali pertemuan dengan narasumber yang berbeda. Hasil dari kegiatan ini, pada pertemuan pertama disampaikan materi tentang pencatatan transaksi keuangan syariah. Pertemuan kedua, materinya tentang pembuatan laporan keuangan berbasis syariah. Dengan adanya pelatihan ini, terlihat pengurus belum begitu memahami hakikat akad syariah dan laporan keuangan berbasis syariah. Setelah dilakukannya pelatihan ini, diharapkan koperasi dapat aktif dan berkembang, karena sudah memahami dengan baik bagaimana pengelolaan dan penyusunan laporan keuangan yang benar.
The Effect of Profitability, KAP Reputation, Size of Audit Committee and COVID-19 Pandemic on Audit Delay (Empirical Study in Property and Real Estate Sub Sector Companies Listed on Indonesia Stock Exchange in 2016-2020) Zumratul Meini; Selina Wulandari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4993

Abstract

This research aims to analyze the effect of profitability, Public Accounting Firm (KAP) reputation, size of audit committees and the Covid-19 pandemic on audit delay in property and real estate sub-sector companies listed on the IDX in 2016-2020. This study has a novelty by analyzing the difference in audit delay during the Covid-19 pandemic and before the Covid-19 pandemic.  The results showed that profitability negatively affects audit delay, KAP reputation has a positive effect on audit delay, Covid-19 pandemic positively affects audit delay, while size of audit committees has no effect on audit delay.  The results of this study are interesting because it is proven that covid-19 pandemic further extends the auditor's time in completing audit reports, which means the audit delay is getting longer.
Tinjauan Kembali Pengaruh Tingkat Adopsi IFRS terhadap Persistensi Laba Perusahaan Zumratul Meini
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2723

Abstract

Globalization causes the financial and investment flows between companies and countries to increase. To facilitate interaction between companies between countries, it is felt necessary for each country to use the same financial statement standards in order to facilitate all relevant parties to be able to compare cross-country reporting. IFRS is an international financial reporting standard that can be adopted by companies in various countries, but not all countries adopt these standards. This study aims to re-analyze how the influence of the level of IFRS adoption on financial quality reports as measured by the persistence of company earnings, especially those listed on the ASEAN-5 Stock Exchange. The novelty of the research lies in the research method using a Dynamic Panel Data, which has considered the effect over time. The results of this study are expected to be used as important input for policy makers in addressing the impact of IFRS adoption on the quality of corporate financial reports.
PENGARUH UKURAN KAP, AUDIT FEE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Terdaftar di Bursa Efek Indonesia Periode 2015–2019) Martiya Indriyani; Zumratul Meini
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2021)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.385 KB) | DOI: 10.36080/jak.v10i2.1556

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, audit fee, dan ukuran perusahaan terhadap kualitas audit. Penelitian ini menggunakan data 25 perusahaan sektor industri barang konsumsi terdaftar di Bursa Efek Indonesia periode 2015-2019 sebagai sampel dengan metode purposive sampling dalam penentuan sampelnya. Hasil penelitian menunjukkan ukuran KAP berpengaruh positif terhadap kualitas audit. Auditor yang tergabung di KAP big 4 memiliki kecakapan yang baik, integritas yang tinggi, dan memiliki karakteristik yang baik sehingga bisa mendukung peningkatan kualitas audit. Audit Fee berpengaruh positif terhadap kualitas audit, tingginya fee yang diberikan akan meningkatkan intensif auditor dalam melakukan perencanaan kualitas audit yang lebih tinggi. Ukuran perusahaan tidak berpengaruh terhadap kualitas audit, hal ini menunjukkan besar kecilnya ukuran perusahaan tidak menentukan kualitas audit.
The Effect of Sustainability Reporting Disclosure and Liquidity on Company Value with Ownership Concentration Variables as Moderating Zumratul Meini; Leily Chusnul Chotimah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6059

Abstract

The high and low stock prices indicate the level of success of the management of a company. Changes in stock prices will cause gains or losses that reflect the value of a company. This study aims to prove empirically the factors that can affect firm value, namely the disclosure of sustainability reporting and liquidity. The novelty of this research is to test whether the concentration of ownership can moderate the effect of sustainability reporting and liquidity on firm value. The data used in this study is panel data of 37 companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Data processing is done with WarpPLS 0.8. The results showed that the disclosure of sustainability reporting has no effect on firm value, while liquidity had a positive effect on firm value.
Efek Moderasi Tax Morale Pada Pengaruh Sikap Free Rider Dan Materialism Terhadap Tax Evasion Dama Hirdayani Tuasikal; Zumratul Meini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8791

Abstract

This study aims to analyze the moderating effect of tax morale on the influence of free rider attitudes and materialism on tax evasion. The research method used is quantitative. The data collection technique in this study is primary data by distributing questionnaires and the population in this study is individual taxpayers. The sampling technique used was purposive sampling with a total sample of 100 individual taxpayers. The data analysis method used in this research is Structural Equation Modeling (SEM) using the SMART PLS v.03 application. The results showed that free rider attitudes and materialism had a positive effect on tax evasion, while tax morale did not moderate the effect of free rider attitudes and materialism on tax evasion. This shows that a taxpayer who has a free rider attitude enjoys the facilities provided but is reluctant to pay taxes, thus triggering tax evasion. Likewise, taxpayers who have materialism tend to prioritize the ownership of luxury goods so that paying taxes is something that is avoided. Tax morale cannot strengthen or weaken the influence of free rider attitudes and materialism on tax evasion, this shows that taxpayers in this research sample obey tax regulations not on the basis of self-awareness. Keywords: Tax Morale, Free Rider, Materialism, Tax Evasion.
Religiosity Memoderasi Pengaruh Machiavellianism Dan Orientasi Etika Terhadap Tax Evasion Nadya Salsabila; Zumratul Meini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8792

Abstract

This study aims to analyze the effect of machiavellianism, ethical orientation (idealism and relativism) on tax evasion and the moderating role of religiosity. The research method used is quantitative. The data collection technique of this research is primary data by distributing questionnaires. The population in this study were DKI Jakarta Individual Taxpayers. The sampling technique used Purposive Sampling with a total of 100 individual taxpayers. The data analysis method used in this study is Structural Equation Modeling (SEM) using the SmartPLS version 3.2.9 application. The results showed that machiavellianism has no effect on tax evasion, while idealism and relativism affect tax evasion, then religiosity does not moderate the effect of machiavellianism while religiosity moderate idealism and relativism on tax evasion. Based on these findings, it shows that machiavellianism does not always lead someone to engage in tax fraud. Furthermore, someone who has an understandin of idealism, when faced with the reality of weak laws in force will cause tax evasion. Furthermore, the attitude of relativism has a positive effect on tax evasion. This happens because someone who has a relativism attitude will tend to ignore the prevailing moral rules, thus encouraging tax evasion behavior. Furthermore, religiosity cannot moderate the influence of machiavellianism on tax evasion and religiosity can moderate the influence of idealism and relativism on tax evasion. Keywords: Machiavellianism, Ethical Orientation, Tax Evasion, and Religiosity
The Effect of Audit Fees, Switching Auditors, Auditor Specialization, and Client Importance on Audit Quality Saria, Amalia Mustika; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.274

Abstract

This study aims to examine the effect of audit fees, switching auditors, audit specialization, and client importance on audit quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Data analysis in this study used secondary data taken from manufacturing companies in the consumer goods industry sector. The sample used is obtained in the purposive sampling method, which means that sampling is carried out based on certain criteria. With the criteria set, the number of samples used was 21 companies with 105 observations during the 2016-2020 research period. This study used the help of the SPSS application program version 25 using multiple regression analysis methods. The results of this study seen with the t-test show that audit fees affect audit quality, switching auditors does not affect audit quality, audit specialization affects audit quality, and client importance does not affect audit quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020.
Co-Authors Alianti, Fiori Nika Awaloedin, Dipa Teruna Cik, Ahmad Dama Hirdayani Tuasikal Dhieka Avrilia Lantana Digdowiseiso , Kumba Dospinescu, Octavian Effendy, Siti Nur Aisyah Ekaputra, Mohamad Yandy Fauziah Fauziah Fauziah Fitri, Winky Trisiya Herawati, Ega Safira Herlin Tundjung Setijaningsih, Herlin Tundjung Ibrahim, Muhammad Ridwan Irma Setyawati Karina, Arni Khairul Saleh L. Tobing Kumba Digdowiseiso, Kumba Leily Chusnul Chotimah Martiya Indriyani Marwaziyyah, Nur Izzah Maulina, Neneng Sherly Nabila, Miftha Nadya Salsabila Nugraha, Rizki Nurul Prasetyo, Dodi Eko Putri, Hardianti Eka Rahmawati, Oktaviani Rini, Nurul Alfisyah Roikhana Umiyatun Nikmah Saria, Amalia Mustika Selina Wulandari Setiyaningsih, Eva Siti Nurain Muhmad Sylvia Veronica Siregar Wulandari, Gita Ayu Andhiani