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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 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 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 Company Size, Tax Planning, and Corporate Social Responsibility on Earning Management in Indonesia Ekaputra, Mohamad Yandy; Meini, Zumratul
INQUISITIVE : International Journal of Economic Vol. 4 No. 2 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/inquisitive.v4i2.6943

Abstract

This study examines the effect of company size, tax planning, and corporate social responsibility on earnings management in basic material manufacturing companies on the Indonesia Stock Exchange during the period 2018-2022. Using purposive sampling, this study involved 26 companies. The data used are secondary data from the company's financial statements. The analysis was carried out using multiple linear regression. The results show that company size and tax planning have a negative effect on earnings management, while corporate social responsibility has no effect on earnings management. This indicates that larger companies and those with more effective tax planning tend to reduce earnings management practices, whereas corporate social responsibility is not directly related to earnings management.
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.
The Impact of ESG on Firm Value: Empirical Study on Indonesia and Singapore Companies Meini, Zumratul; Setijaningsih, Herlin Tundjung
EQUITY Vol 27 No 2 (2024): 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.v27i2.9183

Abstract

Environmental, Social, and Governance (ESG) is a concept focusing on the sustainability of development, investment, and business activities based on three criteria: environment, social, and governance. The increasing demand for attention to ESG in sustainability issues raises the question of whether companies that have concerns about the environment, social, and governance can increase the value of their firms. The aim of this study is to obtain empirical evidence of how ESG performance influences firm value, especially in Indonesia and Singapore. This study builds on previous research by analyzing each ESG pillar and considering behavioral differences between industries and countries to provide more comprehensive empirical evidence. This study’s population is companies listed on the Indonesia and Singapore Stock Exchanges from 2015 to 2022. The sample obtained in this study used the purposive sampling method which produced 82 company samples. Hypothesis testing was carried out by implementing multiple regression analysis showing that ESG performance can increase the firm's value. Furthermore, the impact of ESG performance on firm value does not differ between industries. Still, it differs between countries where the influence of ESG performance on firm value is higher in Indonesia compared to Singapore. Keywords: ESG, Industry, Firm Value
The Influence of Service Quality and Brand Image on Customer Satisfacation at BMR Tour And Travel Agent Nugraha, Rizki Nurul; Meini, Zumratul
West Science Information System and Technology Vol. 2 No. 01 (2024): West Science Information System and Technology
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsist.v2i01.845

Abstract

Tourism development is increasingly rapid with many increasing tourism trends. The increasing development of tourism causes an increase in demand for tours usually carried out by Tour and Travel, with this increase the quality of service and brand image is needed to produce customer satisfaction. This research uses descriptive quantitative methods to determine the magnitude of the influence of variables (X), namely Service Quality and Brand Image and variable (Y), namely Customer Satisfaction, using a regression research design. The data obtained by 30 respondents was then tabulated and analyzed using multiple linear regression tests using the SPSS version 22.0 program. The results of the research on the influence of service quality and brand image on customer satisfaction showed that the F-test results obtained were an F count of 55,523, which states that all Service Quality and Brand Image variables simultaneously and significantly influence the dependent variable (Customer Satisfaction).
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, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

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 firm’s earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.
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