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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Diponegoro Journal of Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Shabrina Rahutami Nur Amalia
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT DI JAWA TENGAH Shabrina Rahutami Nur Amalia; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2652.354 KB)

Abstract

The purpose of this study is to examine the influence of Internal Auditor on financial reporting quality. Financial reporting is important part as considered thing for their decision maker. Thus, financial reporting quality needs to be overseen because of that influence on stakeholders decision. Nowadays, internal audit role is beamed as one of important role to improve financial reporting quality.This study uses primary data with questionnaires sent to internal audit directors of public credit bank in some city in Central Java. Sampling method that used is convenient sampling. Samples are choosen based on the easiness to control the questionnaires. This study uses 96 samples of Bank of Public Credit and there are 49 questionnaires which is returned. Because there are 3 outliers, the data that can be processed is 46. Statistic tool that used in this study is logistic regression. Before using logistic regression, questionnaires are tested by the validity and reliability testing.The result of this study indicate that internal auditor influences the financial reporting quality. Coordination and coorperation between internal auditor and eksternal auditor have positive influence on improvement of financial reporting quality. The greater involvement of internal auditor in overseeing financial reporting reliability will improve financial reporting quality. 
The Influence of R&D Expense, Capital Structure, Quick Ratio, and Corporate Action on Stock Market Prices before and During the Covid-19 Pandemic Shabrina Rahutami Nur Amalia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7126

Abstract

This article aims to reveal the effect of liquidity, profitability, macroeconomic indicators, capital structure, dividend policy, and cor-porate action on stock prices after the deadline for submitting annual financial reports to the Indonesia Stock Exchange. The study used a sample of companies listed on the Indonesia Stock Exchange in 2018-2019 from the energy, industrial, primary consumer goods, non-primary consumer goods, health, technology, and transportation and logistics sectors listed on the Indonesia Stock Exchange. The data testing technique uses random effect regression for panel data. The results showed that profitability had a posi-tive effect on stock prices. This is because the Indonesian capital market model still adheres to the earnings model compared to the dividend model in valuing shares.
Pengejawantahan Teori Psikoanalitik pada Etika Bisnis Nur Amalia, Shabrina Rahutami; Hamidah, Hamidah
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 1 (2023): Nominal April 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i1.52825

Abstract

ABSTACTHow can the unconscious side of managerial style cause the failure of business ethics? So far, discussions about unethical behavior in companies, especially fraud, are often linked to motivational theories that only pay attention to the human side of consciousness. The psychoanalytic theory is one of the well-known theories in explaining the human unconscious not to act unethically. This article aims to review how the manifestation of psychoanalytic theory explains unethical behavior in a business organization which is illustrated through the failure to achieve stakeholder theory. This research contributes to the management accounting by providing a new perspective on ethical violations and fraud from the perspective of human psychology. The results of this research show that the subconscious side of the manager can be manifested in his managerial style and exploiting the loopholes in the stakeholder theory causes ethical failure.Keywords: Psychoanalytic Theory, Business Ethic, Stakeholder TheoryABSTRAKBagaimanakah sisi alam bawah sadar manajerial style dapat menyebabkan kegagalan etika bisnis? Selama ini pembahasan mengenai perilaku tidak etis dalam perusahaan, khususnya fraud, seringkali dihubungkan pada teori-teori motivasi yang hanya memperhatikan sisi consciousness dari manusia. Teori psikoanalitik merupakan salah satu teori yang terkenal dalam menjelaskan sisi unconsciousness manusia untuk tidak berbuat tidak etis. Artikel ini bertujuan untuk mengulas bagaimana manifestasi dari teori psikoanalitik dalam menjelaskan perilaku tidak etis dalam sebuah organisasi bisnis yang digambarkan melalui kegagalan pencapaian teori stakeholder. Penelitian ini berkontribusi pada akuntansi manajemen dengan memberikan perspektif baru atas tindakan melanggar etika dan fraud dari sisi ilmu psikologis manusia. Hasil penelitian menunjukkan bahwa sisi bawah sadar manajer dapat termanifestasi dalam gaya manjerialnya dan dengan memanfaatkan celah pada teori stakeholder menyebabkan kegagalan etika.Kata Kunci: Teori Psikoanalitik, Etika Bisnis, Teori Stakeholder
Co-Authors Hamidah . Herry Laksito