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All Journal Jurnal Ilmiah Ekonomi Islam Agregat: Jurnal Ekonomi dan Bisnis Ekonomi dan Bisnis Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Syntax Transformation Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Trilogi Accounting & Business Research
Retna Sari
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Kinanti Putri Nasuci; Retna Sari; Ratna Hindria Dyah Pita Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
Determinasi Pembelian Makanan Halal Melalui Platform Digital: Kesadaran Halal Sebagai Variabel Mediasi Muhammad Anwar Fathoni; Faizi Faizi; Retna Sari
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.7100

Abstract

This study aims to investigate Halal Awareness in mediating the effect of the Halal Logo, Subjective Norms, and Online Customer Rating on consumer behavior in purchasing halal food through digital platforms. This study uses a quantitative approach with a sample of 100 Muslim respondents spread across several major cities in Indonesia. The data collected in the study were analyzed using the Partial Least Square (PLS) method. This study found that the Halal Logo did not have a direct influence on consumer purchasing decisions, but the Halal Logo was able to influence consumer purchasing decisions through the mediation of Halal Awareness. Subjective Norms and Halal Awareness have a direct effect on consumer purchasing decisions, only Online Customer Rating has no influence on consumer purchasing decisions, either directly or indirectly.
The Evolution and Impact of Internal Audit Quality: A Systematic Review of Theory, Methodology, and Global Trends Retna Sari; Syahril Djaddang; Suratno
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23417

Abstract

This study aims to explore the evolution of internal audit quality through a systematic literature review (SLR) based on various theories, contexts, and methodologies. In this study, the factors influencing internal audit quality are explored, and current trends in this field are identified. The methodology used was an SLR with a PRISMA approach, which included the identification, screening, and inclusion of articles from the Scopus database. Of the 206 articles found, 21 articles met the inclusion criteria and were further analyzed using thematic analysis. The results of the study show that Agency Theory remains the dominant theory in internal audit quality studies, but there is a significant gap in the application of alternative theories such as Stakeholder Theory. In addition, quantitative methods still dominate, especially in the form of regression and secondary data analysis, although there is a push to integrate qualitative and mixed- methods to understand more complex dynamics. This study also found a concentration of studies in developing countries, particularly in China, indicating a great need to improve internal audit quality in these regions. Overall, this study contributes to expanding the understanding of internal audit quality through a broader synthesis of theory and methodology. The context of developed countries should be considered in future research, and the influence of technology in improving internal audit quality should be further explored. Further research should also integrate other theories to enrich existing perspectives
Co-Authors Ahmad Sulaiman Alfan Harun Dianwicaksih Arieftiara Djaddang, Syahril Erna Hernawati Fais Muta'as Sidiq Faizi Kinanti Putri Nasuci Lidya Primta Surbakti Masripah Muhammad Anwar Fathoni Olivia Ananda Agita Ratna Hindria Dyah Pita Sari Rubiyah Al’adawiah Suratno Suratno Wisnu Julianto Yoyoh Guritno