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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development Blantika : Multidisciplinary Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis E-JURNAL AKUNTANSI Ulil Albab
Umi Muawanah
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Enrichment: Journal of Multidisciplinary Research and Development

 1 
Auditor Experience as a Moderation of the Effect of Audit Fees, Audit Tenure, and Task Complexity on Audit Quality Setiyo Hadi Santoso; Umi Muawanah; Oyong Lisa
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 4 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i4.47

Abstract

Audit quality is the ability to obtain good quality or not the examination that has been carried out through the auditor. The study was conducted because there are cases of audit failure related to audit quality which are suspected to be due to audit fees, audit tenure, task complexity and auditor experience due to inconsistency of the influence of previous analysis. The research was conducted to find out the empirical evidence of the auditor's experience as moderating variables of audit fees, audit tenure and task complexity regarding audit quality. The method of analysis is a quantitative approach, applying a survey process through a questionnaire (question list). The population in the analysis, namely auditors as respondents at 70 East Java Regional Public Accounting Firms, has been recorded in the IAPI 2021 Directory. In evaluating the suitability of the method in the analysis, validity, reliability and descriptive statistics are carried out. Statistical research technique using multiple linear analysis using SPPS 26. Auditor experience is able to strengthen the interaction between audit fee factors, audit tenure, and task complexity on audit quality.
Determining Professional Ethics As A Mediator Against Tax Avoidance (Study On Malang Regional Tax Consultant) Sugiyanti Sugiyanti; Umi Muawanah; Kohar Adisatya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 7 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i7.60

Abstract

This study aims to determine and analyze the influence of: 1) ewuh pakewuh culture on professional ethics, 2) professional commitment to professional ethics, 3) professional ethics on tax avoidance, 4) ewuh pakewuh culture on tax avoidance dinediation professional ethics, 5) professional commitment to tax avoidance mediated by professional ethics. Using an explanatory research approach,this research was carried out at the Tax Consultant Office in Malang in June-August 2022. The population is 100 employees of the Consultant. The sample was determined by convenience sampling obtained as many as 81 people. Primary data is obtained by sending questionnaires to respondents through goole form. Once the data is collected, it is analyzed by path analysis. To test the hypothesis used t-test and to determine ethics as a mediator used Sobel test. The results of the study proved that: 1) ewuh pakewuh culture has a significant positive effect on professional ethics, 2) professional commitment has a significant positive effect on professional ethics, 3) professional ethics has a significant positive effect on tax avoidance, 4) professional ethics is able to mediate/increase the influence of ewuh pakewuh culture on tax avoidance, 5) Ethics is able to mediate/increase the influence of professional commitment to tax avoidance.
Investment Opportunity Set as Moderation of Return on Assets and Debt to Equity Ratio to Stock Return Eko Cahyo Purwanto; Abdul Halim; Umi Muawanah
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 7 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

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

Abstract

This study aims to test and analyze: first the effect of ROA on RS, second the effect of DER on RS, third the influence of IOS on RS, fourth IOS moderating the effect of ROA on RS, fifth IOS moderating the effect of DER on RS. This research was conducted in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022, using an explanatory research approach, with purposive sampling techniques obtained by 63 companies. Secondary data in the form of research variables are collected by documentation methods in the form of financial statements via access to idx,. Co.Id, furthermore, were analyzed using moderation double linear regression. The results prove that: first, ROA has a significant positive effect on RS, second DER has a significant negative effect on RS, third IOS has a significant positive effect on RS, fourth IOS strengthens the influence of ROA on RS, fifth IOS strengthens the influence of DER on RS
Credit Distribution as a Mediation of Loan to Deposit Ratio, Operational Costs on Operational Income and Non Performance Loan to Return on Asset hary wijayanto, yudha; Muawanah, Umi; Endah Aprilia, Mitha
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 11 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i11.309

Abstract

This research study aims to analyze the effect of: (1) LDR on ROA, (2) BOPO on ROA, (3) NPL on ROA, (4) Lending on ROA, (5) LDR on Lending, (6) BOPO on Lending, (7) NPL on Lending, (8) LDR on ROA through Lending, (9) BOPO to ROA through Lending, (10) NPL to ROA through Lending. Using quantitative research, a population of 129 banks in the period and purposive sampling technique. The results of this study prove that LDR has a significant positive effect on ROA so that the hypothesis is accepted; BOPO has a significant negative effect on ROA so that the hypothesis is accepted; NPL has no effect on ROA so that the hypothesis is rejected; lending has a significant positive effect on ROA so that the hypothesis is accepted; LDR has no effect on lending so that the hypothesis is rejected; BOPO has a significant positive effect on lending, so the hypothesis is accepted; NPL has a significant negative effect on lending, so the hypothesis is accepted; lending is unable to mediate the effect of LDR on ROA, so the hypothesis is accepted; lending is able to mediate the effect of BOPO on ROA, so the hypothesis is accepted; and lending is unable to mediate the effect of NPL on ROA, so the hypothesis is accepted.
Co-Authors A Halim Abdul Halim Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Bella, Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dyah Sawitri Eko Cahyo Purwanto Endah Zuraidah Endang Suswati Erin Hartutik Erlina Diamastutik Ernani Hadiyati Fatah Yasin, Eko Ferdian Hendrasto Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin hary wijayanto, yudha Heriyadi Heriyadi Humaidi Humaidi Huspiani Huspiani I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Iwan Hari Wibowo Khohar Adi Kohar Adi Setia Kohar Adi Setia Kohar Adisatya Kurniawan, Anang Febita Lilik Farida Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhardi Muhardi Mustiadi Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nirmala Rahayu Luksanti Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin Parhanuddin Pratamasari, Frinta Putra Djaja Tatipang, Hendra Qurrotul Aini Rachmawati Prasetyoning Basuki Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rizkyatul Khoiriyah Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin Salmukin Setia, Kohar Adi Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Tambunan, Marlina T. E Taryono Tatas Ridho Nugroho Tono Suwartono Tri Wiji Nurani Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Zakky Ibrahim