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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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The Influence of Competence, Professional Ethics, and Information Technology on Audit Quality : Empirical Study at South Jakarta Public Accounting Firm Herawati, Ega Safira; 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.v3i1.288

Abstract

This study uses a type of descriptive research quantitative approach which is measured using a multiple liner-based renier-based method by making data tabulation data based on the results of answers from respondents with SPSS V26.00. The population of this study is one of the Public Accounting Firms in South Jakarta. With a sample of 12 Public Accounting Firms (KAP) with a total of 100 respondents. Hypothesis testing uses partial tests (t-tests) and simultaneous tests (f-tests). The test results prove that the results of data analysis using partial tests (t-tests), namely Competence has a positive and significant effect on audit quality, Professional Ethics has a positive and significant effect on audit quality, and Information Technology has a positive and significant on audit quality. The results of data analysis using simultaneous tests (f tests) namely Competence, Professional Ethics, and Information Technology have a positive and significant effect on audit quality
The Effect of Credit Restructuring and Risk Management on The Financial Performance of The Banking Sector Listed on The Indonesia Stock Exchange for The Period 2016 – 2020 Alianti, Fiori Nika; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.294

Abstract

This study aims to determine the effect of credit restructuring and risk management on the financial performance of the IDX-listed banking sector for the period 2016 - 2020. The samples used in this study were 116 samples using secondary data from the annual reports of companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling method uses the purposive sampling method. For testing using multiple linear regression analysis using Statistical Product and Service Solution (SPSS) software Version 25.0. The results of multiple linear regression show that the credit restructuring variable does not affect financial performance, the credit risk variable does not affect financial performance, the liquidity risk variable has a negative and significant effect on financial performance, and the operational risk variable has a negative and significant effect on financial performance.
The Effect of Financial Distress, and Audit Opinion in The Previous Year on The Acceptance of Going Concern Audit Opinion with The Covid-19 Pandemic as a Moderation Variable Putri, Hardianti Eka; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.296

Abstract

This study aims to empirically examine the effect of financial distress and audit opinions in the previous year on the receipt of going concern audit opinions during the current Covid-19 pandemic conditions in manufacturing companies in the basic industrial and chemical sectors and various industries listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The technique used in sampling this study is by purposive sampling method taken based on certain criteria. The number of samples used was 48 companies observing 240 samples during the 2016-2020 research period. This study used the help of the spss program version 25 with the logistic regression analysis method. The results of this study show that the variables of financial distress and audit opinion of the previous year have a positive and significant effect on the acceptance of going concern audit opinion. The moderation variable of the COVID-19 pandemic cannot affect the relationship between financial distress and going concern audit opinions. The COVID-19 pandemic was unable to moderate the relationship between the previous year's audit opinion and the going concern audit opinion.
The Effect of Solvency, Audit Committee, Reputation of Public Accounting Firms, and Audit Opinions on Audit Delay : Empirical Study on Manufacturing Companies in Various Industrial Sectors Listed on The Indonesia Stock Exchange for The Period 2017–2021 Marwaziyyah, Nur Izzah; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.298

Abstract

This study aims to analyze what factors affect audit delay in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The model in this study consists of four independent variables, namely solvency, audit committee, reputation of public accounting firms, and auditor opinion. In addition, this study also used audit delay as a dependent variable. The secondary data used in this study is in the form of financial statements and audit reports from manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2017-2021. With a sample number of 100 companies. The sample selection is based on three criteria: (1) Companies listed on the IDX in the 2017-2021 period and consistently publish financial statements. (2) Financial statements shall be presented in rupiah currency and shall expire on December 31. (3) Have data related to the variables used in the study. The results of regression testing show that two independent variables, namely the reputation of the public accounting firm and audit opinion negatively affect audit delay. Meanwhile, solvency and the audit committee do not influence audit delay. This means that the high and low solvency ratios do not affect the audit completion period or audit delay. The large proportion of debt owned by the company is reasonable as long as there is adequate disclosure, so it will not hamper the auditor in carrying out his audit work. Also, the increasing number of audit committees will make it difficult to form a good communication and coordination network between audit committee members.
The Effect of Good Corporate Governance, Internal Audit, And Whistleblowing System on Fraud: Empirical Study on State-Owned Enterprise Companies Listed on the Indonesia Stock Exchange for the 2017 – 2021 Period Rahmawati, Oktaviani; Meini, Zumratul; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.299

Abstract

This research aims to analyze and obtain empirical evidence of the influence of Good Corporate Governance, Internal Audit, and Whistleblowing Systems on the occurrence of Fraud in State-Owned Enterprise companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study used secondary data obtained from the IDX.co.id website. The population in the study is 23 State-Owned Enterprise companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample used uses the purposive sampling method. The analysis method used logistic regression and IBM SPSS Statistics software program version 25. The results of this study show that the variable Good Corporate Governance (X1) has a negative and insignificant effect or Good Corporate Governance does not affect the occurrence of Fraud. While the Internal Audit Variable (X2) and Whistleblowing System (X3) have a positive and significant effect on the occurrence of Fraud.
The Effect of Audit Tenure, KAP Reputation, and The COVID-19 Pandemic on Audit Quality Awaloedin, Dipa Teruna; Effendy, Siti Nur Aisyah; Meini, Zumratul; Cik, Ahmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.345

Abstract

This study empirically aims to determine the effect of tenure audits, public accountants' reputation, and the COVID-19 pandemic on audit quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research is quantitative, with a population of 52 companies, and sampling techniques were carried out using the purposive sampling method to obtain a sample of 32 companies. The results showed that audit tenure has a positive effect on audit quality, meaning that the longer the audit tenure, it will encourage the creation of understanding for an auditor of the company being audited. Furthermore, the reputation of KAP negatively affects audit quality; this shows that non-Big Four KAPs have no less good performance so that they can improve audit quality. The COVID-19 pandemic has negatively affected audit quality, which means that weak economic conditions have provided obstacles for the Company and KAP, causing audit quality to decline.
PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT Maulina, Neneng Sherly; Meini, Zumratul
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i2.38169

Abstract

ABSTRACTFraudulent financial statements are actions that are carried out in a planned manner that harm other parties by presenting incorrect financial information. This research aims to analyze the influence of the fraud hexagon theory, that measured with financial stability, external pressure, financial target, state owned enterprises, ineffective monitoring, and frequent number of CEO’s picture on fraudulent financial statement, empirical study on companies listed on the IDX for the period 2017 – 2021. This research contributes by considering more conditions that affect the possibility of fraud. The number of data samples in this study were 81 manufacturing companies and the total number of observations was 405. This study used Logistic Regression analysis which was processed using SPSS V25. The results of this study indicate that external pressure, state owned enterprises, and frequent number of CEO’s picture has a positive effect on fraudulent financial statement, while financial stability, financial target, and ineffective monitoring does not have effect on fraudulent financial statement. It is hoped that the company will further improve the control of the company, especially in dealing with fraud in financial statements based on the fraud hexagon theory.Keywords: Fraud, Fraud Hexagon, Fraudulent Financial StatementABSTRAKFraudulent financial statement merupakan perbuatan yang dilakukan secara terencana yang merugikan pihak lain dengan cara menyajikan informasi keuangan yang salah. Penelitian ini bertujuan untuk menganalisis pengaruh teori fraud hexagon, dengan menggunakan pengukuran financial stability, external pressure, financial target, state owned enterprises, ineffective monitoring, dan frequent number of CEO’s picture terhadap fraudulent financial statement, studi empiris pada perusahaan yang terdaftar di BEI periode 2017 – 2021. Penelitian ini memberi kontribusi dengan mempertimbangkan lebih banyak kondisi yang mempengaruhi kemungkinan terjadinya kecurangan. Jumlah sampel data pada penelitian ini adalah 81 perusahaan manufaktur dan jumlah total observasi 405. Penelitian ini menggunakan analisis Regresi Logistik yang diolah menggunakan SPSS V25. Hasil penelitian ini menunjukan bahwa kondisi external pressure, state owned enterprises, dan frequent number of CEO’s picture berpengaruh positif terhadap peluang terjadinya kecurangan laporan keuangan. Sedangkan financial stability, financial target, dan ineffective monitoring tidak berpengaruh terhadap fraudulent financial statement. Diharapkan perusahaan untuk lebih meningkatkan pengendalian/kontrol mereka terutama dalam mengatasi kecurangan dalam laporan keuangan berdasarkan teori fraud hexagon.Kata Kunci: Fraud, Fraud Hexagon, Kecurangan Laporan Keuangan
PENGARUH OPINI AUDITOR, PERGANTIAN AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY DAN DAMPAKNYA TERHADAP BIAYA MODAL PERUSAHAAN Zumratul Meini; Roikhana Umiyatun Nikmah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.839 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1164

Abstract

This study aims to analyze the effect of auditor opinion, auditor turnover, and auditor reputation on audit delay and its impact on the cost of equity capital. The sample used in this study were 73 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. The results of this study indicate that auditor's opinion and auditor's reputation have a negative effect on audit delay, thus auditor's opinion and auditor's reputation are proven to be important factors that can cause companies to experience audit delay. Then, audit delay has a negative effect on the cost of equity capital, a long audit delay does not indicate the company's performance and the auditor's performance is not good, so it does not get a negative assessment from investors as indicated by the imposition of a low cost of capital. Furthermore, auditor reputation has a positive effect on the cost of equity capital. The imposition of a low cost of capital for companies audited by non-bigfour auditors also shows that investors actually view that they are more careful and professional in carrying out audit work.
IDENTIFIKASI FRAUD DALAM PEMERIKSAAN INTERNAL MELALUI DATA ANALYTICS Prasetyo, Dodi Eko; Wulandari, Gita Ayu Andhiani; Meini, Zumratul; Fauziah
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7418

Abstract

Fraud telah menjadi masalah yang merajalela di era digital dan big data, menghadirkan ancaman signifikan bagi organisasi di berbagai industri. Seiring dengan kemajuan teknologi, taktik penipu juga berkembang, sehingga penting bagi organisasi untuk tetap waspada dan menerapkan langkah-langkah identifikasi penipuan yang efektif. Penelitian ini bertujuan untuk menyelidiki bagaimana penggunaan data analytics memengaruhi cara auditor memahami tanda-tanda kecurangan. Sampel penelitian terdiri dari auditor internal, yang memiliki tanggung jawab memberikan rekomendasi terkait keberlanjutan, keandalan, relevansi, dan ketiadaan kesalahan material dalam laporan audit. Data penelitian ini berfokus pada auditor internal yang bekerja di perusahaan pembiayaan di Pulau Jawa. Pengambilan sampel dilakukan menggunakan metode nonprobability sampling, dengan jenis teknik sampel purposive sampling, Dan pengelolaan data mengunakan STATA versi 14. Berdasarkan hasil penelitian menunjukan bahwa penerapan data analytics memiliki dampak positif dalam mengidentifikasi fraud. Selain itu, penggunaan data analytics memberikan manfaat tambahan bagi auditor, seperti mempermudah pengumpulan bukti, menentukan populasi secara luas, memprediksi risiko, dan memfasilitasi analisis data yang cepat. Kata Kunci: Fraud; Data Analytics; Internal Audit; Big Data
Pengaruh Etika dan Pengalaman Auditor dalam Penentuan Tingkat Materialitas Audit Prasetyo, Dodi Eko; Nabila, Miftha; Meini, Zumratul
EQUITY Vol 26 No 2 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh etika dan pengalaman auditor terhadap penentuan tingkat materialitas audit. Data dikumpulkan melalui kuesioner yang disebarkan kepada Kantor Akuntan Publik di Jakarta Timur dengan menggunakan metode sampling acak sederhana. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 26, meliputi uji normalitas, multikolinieritas, heteroskedastisitas, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa etika auditor berdampak negatif terhadap penentuan tingkat materialitas audit, sedangkan pengalaman auditor memberikan dampak positif. Kedua faktor ini terbukti secara signifikan memengaruhi keputusan auditor dalam menetapkan tingkat materialitas audit. Temuan ini memberikan wawasan baru mengenai faktor-faktor yang memengaruhi keputusan auditor, khususnya dalam penentuan tingkat materialitas audit, yang pada akhirnya dapat meningkatkan kualitas audit dan kepercayaan terhadap laporan keuangan.  Kata Kunci: Etika Auditor, Pengalaman Auditor, Materialitas.
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