Article Per Year (5 Year)
p-Index From 2021 - 2026
4.039
P-Index
This Author published in this journals
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

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
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 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.
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.
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