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All Journal Jurnal Riset Akuntansi Terpadu Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Kontemporer Economic Reviews Journal
Roni Budianto
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance Roni Budianto; Rama Komara Putra; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10804

Abstract

This study aims to determine the influence of the role of the internal supervision unit and the application of internal control towards the achievement of good university governance. Respondents in this study were 85 auditors who worked in the Internal Control Unit at State Universities in the Jakarta, Bogor, Depok, Tangerang, and Serang areas.This study uses primary data and questionnaires to obtain information from respondents using the purposive sampling method. SmartPLS version 3 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing.The results. The results of this study indicate that the role of the internal control unit and the implementation of internal controls have a positive and significant effect on achieving good university governance.
PENGARUH UKURAN PERUSAHAAN, LABA PERUSAHAAN, SOLVABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017) Nada Lisdara; Roni Budianto; Roza Mulyadi
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.5423

Abstract

This study aims to prove the factors that affect audit report lag. Factors tested in this study is a company size, company profit, solvency, and cpa firm size on audit report lag. This study uses secondary data with a total sample of 46 food and beverages companies listed in Indoesia Stock Exchange in the year 2015 to 2017 by using saturation sampling method. The statistical method used in this study were multiple linear regression at a significance level of 5% with test equipment program computer SPSS version 23. These results indicate that the company size, company profit, and cpa firm size negative effect on audit report lag and solvency has no significant effect on audit report lag.
FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH Atiek Sri Purwati; Yonathan Daya Persada; Roni Budianto; Eko Suyono; Sofiatul Khotimah
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.5286

Abstract

Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors. As the dependent variable, financial statement manipulation funded by income control is used. The nine mining entities listed on the Indonesian Stock Exchange in 2017-2019 were chosen using the purposive sampling method, resulting in 27 observations. By using the multi-linear regression method, This study showed that financial targets and financial stability affect the occurrence of fraud in financial reports. Oppositely, insufficient monitoring, replacement of auditors and directors have no impact on the fraudulent reporting.
Factors Affecting Corporate Dividend Policy: Evidence from Emerging Market Roni Budianto; Eko Suyono; Atiek Sri Purwati; Irianing Suparlinah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.1, Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i1.12318

Abstract

Penelitian ini mengkaji pengaruh profitabilitas, likuiditas, leverage, set kesempatan investasi, dan ukuran perusahaan terhadap kebijakan dividen. Fenomena menunjukkan bahwa kebijakan deviden merupakan isu yang penting bagi perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia. Sampel dipilih menggunakan metode purposive sampling. Penelitian ini menggunakan 34 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2016-2020 (170 data observasi). Data dikumpulkan dari situs Bursa Efek Indonesia. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap kebijakan dividen, sedangkan set kesempatan investasi menunjukkan hubungan yang negatif. Di sisi lain, likuiditas dan leverage tidak berpengaruh terhadap kebijakan dividen. Meskipun ada beberapa keterbatasan, seperti ukuran sampel yang relatif kecil, penelitian ini memberikan kontribusi untuk memberikan bukti empiris tentang faktor-faktor yang mempengaruhi kebijakan dividen, terutama dari konteks pasar negara berkembang.
Pengaruh Fee Audit, Audit Tenure dan Time Budget Pressure Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Dea Larasati Husodo; Wulan Retnowati; Roni Budianto
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.1034

Abstract

This study aims to examine the effect of audit fees, audit tenure, time budget pressure on audit quality and the influence of the audit committee in moderating the influence of audit fees, audit tenure, time budget pressure on audit quality. This research is a type of quantitative research using secondary data on the annual reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection was carried out by purposive sampling method and obtained a sample of 40 companies that met the criteria. The analysis technique used is panel data regression analysis using Eviews 12 application. Based on the results of the analysis that has been done, it can be concluded that audit fees have a positive effect on audit quality, audit tenure does not have an effect on audit quality, time budget pressure has a negative effect on audit quality, the audit committee does not moderate the effect of audit fees and time budget pressure on audit quality, the audit committee moderates the effect of audit tenure on audit quality. These results emphasize the factors that can influence the quality of the resulting audit
Co-Authors Atiek Sri Purwati Atiek Sri Purwati Dea Larasati Husodo Eko Suyono Eko Suyono Irianing Suparlinah Mulyadi, Roza Mulyasari, Windu Nada Lisdara Rama Komara Putra Retnowati, Wulan Sofiatul Khotimah, Sofiatul Yonathan Daya Persada