Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Naila Rusyda Munif
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PENGARUH KOMITE AUDIT TERHADAP HUBUNGAN ANTARA ROTASI AUDITOR DAN AUDIT TENURE DENGAN KONSERVATISME AKUNTANSI Naila Rusyda Munif; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.741 KB)

Abstract

The purpose of this study is to examine the impact of audit committee on auditor independence in its relation with the conservative of financial statement. The effective performance of audit committee being predicted to strengthen the positive effect of auditor rotation on accounting conservatism. Alternatively, the effective performance of audit committee has been advocated to weaken the negative effect of audit tenure on accounting conservatism. This study using financial statements and annual reports of manufacturing companies that were listed in Indonesia Stock Exchange (BEI) during 2007-2011 reporting periods. Data analysis tool used is moderated regression analysis.  The result of the study indicates that all of the main variables, that is auditor rotation, audit tenure, the effect of competence and frequency meeting of audit committee on auditor rotation, also the effect of competence and frequency meeting of audit committee on audit tenure do not significantly affect accounting conservatism.
Peran Efektivitas Penggunaan Dana pada Hubungan Antara Kinerja Keuangan dan Tingkat Kemandirian Keuangan Rumah Sakit Munif, Naila Rusyda; Firmansyah, Amrie
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3328

Abstract

Purpose: This study examines the impact of financial performance on the level of financial independence of hospitals using the effectiveness of the use of funds as a moderation.Research Methodology: This research uses quantitative methods with secondary data from 28 hospitals from 2021-2023. The hypothesis was tested on panel data with double regression analysis.Results: The test results showed that the profitability and activity ratio had a significant positive influence on the hospital's financial independence level, whereas the liquidity ratio did not significantly influence the hospital's financial independence level. The research also concluded that the effectiveness of the use of funds reinforces the positive influence of the profitability and liquidity ratios on the level of financial independence but weakens the positive relationship between the ratio of activity and the level of financial independence.Limitations: This research only used 3 proxies for the financial performance. It also did not conduct research on service performance due to the limitations of the research data obtained.Contribution: This study is expected to provide information that helps increase hospitals' financial independence so that the hospitals’ objectives can be achieved to the maximum.
Co-Authors Amrie Firmansyah TARMIZI ACHMAD