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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Kontigensi: Jurnal Ilmiah Manajemen Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Mega Rosdiana
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT Agus Sumanto; Mega Rosdiana
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5876

Abstract

Adanya beberapa kasus kegagalan audit yang dapat menimbulkan krisis kepercayaan masyarakat mengenai ketidakmampuan profesi akuntan publik dalam mengaudit laporan keuangan.. Untuk menghindari adanya kegagalan audit maka Judgement yang tepat dari auditor sangatlah diperlukan.Karena itu pada saat melakukan pemeriksaan, auditor dituntut untuk melakukan pemeriksaan sebaik-baiknya yang membutuhkan audit judgement. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman auditor, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgement.  Populasi dalam penelitian merupakan semua auditor yang yang masih aktif bekerja di Kantor Akuntan Publik (KAP) di Wilayah Surabaya. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian menggunakan  data primer berupa kuisioner yang disebarkan kepada responden secara langsung. Teknik pengambilan sampel menggunakan purposive sampling.. Hasilnya pengalaman audit tidak berpengaruh terhadap audit judgement, sedangkan tekanan ketaatan dan kompleksitas tugas berpengaruh terhadap audit judgement.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
The Influence Of Understanding The Code Of Ethics Of The Accountant Profession And Student Intelligence On The Ethical Behavior Of Accounting Students Agus Sumanto; Mega Rosdiana; Rica Wuryaningrum
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 2 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i2.658

Abstract

According to Nur Anwar (Nur Anwar: 2019) various problems related to ethical behavior have often occurred, one example of which is financial irregularities found in the country. The behavior of these deviations does not only occur in the scope of workers, but also appears in college. In this case, the role of students in achieving economic progress in a country is no less important than other components such as the country's economic relations, the amount of money in circulation or circulating in society. Students have an important role in upholding the name of their country in doing what is considered the best, especially students from accounting study programs in disclosing the accountability of financial reporting. However, currently there is unethical behavior that has occurred in universities such as copying or cheating, friends' answers being copied, asking for attendance signatures and cheating. Many students compete with each other to achieve academic achievement in order to get high or good grades in ways that are considered unethical such as copying or looking at friends' answers during exams or quizzes, and other unethical methods. If this is allowed to continue, it is feared that in the long term there will be graduates from accounting study programs who do not have good integrity
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Food And Beverage Yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2024 Eiffelin Kurnia Putri Rahtelu; Mega Rosdiana
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.460

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Audit Delay pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Audit delay merupakan salah satu isu penting dalam pelaporan keuangan karena keterlambatan penyampaian laporan keuangan auditan dapat mengurangi relevansi dan manfaat informasi bagi para pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh melalui situs resmi Bursa Efek Indonesia (BEI). Populasi penelitian mencakup seluruh perusahaan Food and Beverage yang terdaftar di BEI selama periode 2022–2024. Sampel penelitian ditentukan menggunakan metode purposive sampling sehingga diperoleh 53 perusahaan dengan total 159 data observasi. Metode analisis yang digunakan meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi (R²), uji t, dan uji F. Hasil penelitian menunjukkan bahwa Profitabilitas, Leverage, dan Ukuran Perusahaan secara parsial berpengaruh signifikan terhadap Audit Delay. Selain itu, hasil uji F menunjukkan bahwa Profitabilitas, Leverage, dan Ukuran Perusahaan secara simultan berpengaruh signifikan terhadap Audit Delay pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2022–2024.
Co-Authors Agus Sumanto Agus Sumanto Eiffelin Kurnia Putri Rahtelu Rica Wuryaningrum Salsabila Rohmatus Zahroh