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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Bingkai Ekonomi (JBE) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Ekonomi Terapan
Milatina Laksmita Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Faktor-Faktor yang Mempengaruhi Kualitas Audit Agus Hariyanto; Milatina Laksmita Dewi
Jurnal Bingkai Ekonomi (JBE) Vol 1 No 2 (2016): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.395 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bahwa independensi, obyektifitas, pengetahuan, pengalaman kerja, integritas, etika audit, skeptisisme profesional auditor, dan motivasi berpengaruh terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor yang bekerja pada Inspektorat Kota Semarang, Kabupaten Kendal dan Kabupaten Batang. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling dan metode pengambilan data yang digunakan adalah metode kuisioner. Jumlah sampel dalam penelitian ini sebanyak 65 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitian menunjukkan bahwa bahwa independensi, integritas, etika, dan skepisme profesional auditor berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan variabel obyektifitas, pengetahuan, pengalaman, dan motivasi tidak memiliki pengaruh signifikan terhadap kualitas audit. Nilai koefisien determinasi menunjukkan bahwa independensi, obyektifitas, pengetahuan, pengalaman, integritas, etika, skeptisme profesional auditor dan motivasi secara bersama-sama mempengaruhi variabel dependen (kualitas audit) sebesar 83,0% sedangkan sisanya 17,0% dipengaruhi oleh faktor lain.
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Audit Agus Hariyanto; Milatina Laksmita Dewi
Jurnal Bingkai Ekonomi (JBE) Vol 1 No 2 (2016): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis bahwa independensi, obyektifitas, pengetahuan, pengalaman kerja, integritas, etika audit, skeptisisme profesional auditor, dan motivasi berpengaruh terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor yang bekerja pada Inspektorat Kota Semarang, Kabupaten Kendal dan Kabupaten Batang. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling dan metode pengambilan data yang digunakan adalah metode kuisioner. Jumlah sampel dalam penelitian ini sebanyak 65 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitian menunjukkan bahwa bahwa independensi, integritas, etika, dan skepisme profesional auditor berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan variabel obyektifitas, pengetahuan, pengalaman, dan motivasi tidak memiliki pengaruh signifikan terhadap kualitas audit. Nilai koefisien determinasi menunjukkan bahwa independensi, obyektifitas, pengetahuan, pengalaman, integritas, etika, skeptisme profesional auditor dan motivasi secara bersama-sama mempengaruhi variabel dependen (kualitas audit) sebesar 83,0% sedangkan sisanya 17,0% dipengaruhi oleh faktor lain.
Determination of Auditor Objectivity: An Empirical Study of KAP in The Provinces of Jawa Timur, Jawa Tengah, and DIY Milatina Laksmita Dewi
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p326-339

Abstract

This study aims to analyze the factors influencing auditor objectivity in Public Accounting Firms (KAP) in the provinces of East Java, Central Java, and the Special Region of Yogyakarta (DIY). The independent variables in this study include competence, ethical culture, and audit team norms, while auditor objectivity serves as the dependent variable. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 121 auditors working at KAP in the study area. This study uses multiple linear regression tests with the SPSS version 23 program. The results of the study indicate that competence has a positive and significant effect on auditor objectivity. Ethical culture is also proven to have a positive and significant effect on auditor objectivity. In addition, audit team norms have a positive and significant effect on increasing auditor objectivity. These findings indicate that auditors with a good level of competence, working in an environment that implements an ethical culture, and being on an audit team with strong norms will have a higher level of objectivity in carrying out their professional duties. This research is expected to be a consideration for KAP in strengthening audit quality by improving auditor competence, implementing an ethical culture, and strengthening audit team work norms.
The Effect of Independence, Objectivity and Experience on Audit Quality Milatina Laksmita Dewi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p181-193

Abstract

Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. The purpose of this study was to examine the effect of Independence, Objectivity and Experience on audit quality at the Regional Inspectorate Office of Semarang City, Kendal Regency and Batang Regency and the study was conducted using a survey approach by distributing questionnaires to 65 respondents using a quantitative descriptive method. The data analysis tool used in this study uses SPSS22 (Statistical Product Software Solution). The analytical method used is Multiple Regression Analysis. Data analysis was performed by descriptive statistical test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T-test, and F test. The results showed that the Independence variable had a positive and significant effect, the Objectivity variable had a positive and significant effect and Audit Experience had a significant effect on Audit Quality.
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi Nurifa Laksmitasari Azizah; Imtiyaz Farras Mufidah; Milatina Laksmita Dewi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6533

Abstract

This study examines food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. Purposive sampling was employed to select the research sample, while data analysis was conducted using multiple linear regression and moderated regression analysis. The findings reveal that corporate social responsibility and good corporate governance significantly affect tax evasion practices. In addition, profitability, measured by Return on Assets, is proven to moderate the relationship between corporate social responsibility, good corporate governance, and tax evasion. Firms with higher profitability demonstrate stronger governance and social responsibility effects in reducing tax avoidance behavior. These results indicate that effective governance structures and increased corporate social responsibility can minimize tax evasion, particularly in highly profitable companies. This study contributes to the accounting and taxation literature and provides insights for corporate managers, regulators, and policymakers in formulating strategies to enhance tax compliance and transparency.
Inovasi Pengelolaan Keuangan Keluarga Berbasis Android melalui Optimalisasi Fitur Aplikasi Money Manager Bambang Wahyudi; Abdul Khafid; Kuwatno; Muarifudin; Ripan; Milatina Laksmita Dewi; Dina Ulayya Aziizah
Jurnal AbdiMas Ekonomi Terapan Vol. 4 No. 1 (2026): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/vt04k909

Abstract

The problem of low family financial literacy among productive communities, particularly cooperative members, remains a challenge in efforts to achieve sustainable household prosperity. This activity aims to improve family financial management skills by optimizing the use of the Android-based Money Manager application. The activity partners were members of the Buwana Karya Kendal Multipurpose Cooperative (KSU), the majority of whom were unfamiliar with financial record-keeping or using digital financial applications. The implementation method included initial observations and surveys, program outreach, and hands-on training on the use of the Money Manager application. The results revealed that most participants showed significant improvement in their understanding and ability to record income and expenses, prepare household budgets, and interpret digital financial reports autonomously. This program has proven effective in encouraging the transformation of family financial management habits from manual to digital, positively impacting financial awareness and efforts to improve family welfare.
Efektivitas Pelatihan Kesiapan kerja melalui kolaborasi AI dan Pengembangan Softskill Nafira Arifiani, Zefi; Septian Dwi Cahyo; Milatina Laksmita Dewi
Jurnal AbdiMas Ekonomi Terapan Vol. 4 No. 1 (2026): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/my7j1c15

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat soft skills mahasiswa Teknik Industri dalam menghadapi tuntutan era industri cerdas. Perkembangan pesat teknologi seperti kecerdasan buatan, automasi, dan digitalisasi menuntut lulusan perguruan tinggi tidak hanya memiliki kompetensi teknis, tetapi juga keterampilan non-teknis yang kuat, seperti komunikasi, kerja sama tim, kepemimpinan, berpikir kritis, dan kemampuan adaptasi. Kegiatan ini dilaksanakan melalui seminar internasional yang melibatkan akademisi dan praktisi industri dari dalam dan luar negeri. Pelaksanaan seminar dilakukan secara hybrid, yaitu luring dan live streaming, guna menjangkau peserta secara lebih luas. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran peserta terhadap pentingnya penguatan soft skills sebagai bekal kesiapan kerja di dunia industri modern. Selain itu, kegiatan ini mendorong terjadinya pertukaran pengetahuan, perluasan jejaring akademik dan industri, serta motivasi mahasiswa untuk mengembangkan kompetensi non-akademik secara berkelanjutan. Dengan demikian, seminar internasional terbukti efektif sebagai media pengabdian masyarakat dalam mendukung pengembangan soft skills mahasiswa Teknik Industri.
Co-Authors Abdul Khafid Agus Hariyanto Bambang Wahyudi Dina Ulayya Aziizah Imtiyaz Farras Mufidah Kuwatno Muarifudin Nafira Arifiani, Zefi Nurifa Laksmitasari Azizah Ripan SEPTIAN DWI CAHYO