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All Journal ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE)
vita citra mulyandini
universitas jenderal achmad yani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pendekatan Remote Audit dan Agility Dalam Meningkatkan Kualitas Audit Di Masa Pandemi Covid-19 vita citra mulyandini
Accounthink Vol 6 No 02 (2021)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Audit jarak jauh merupakan solusi dari metode pelaksanaan penugasan audit. Agile audit merupakan kemampuan auditor untuk melaksanakan penugasan pada saat kondisi pandemi. Maret 2020 The Institute Internal Audit mengeluarkan Bridge Remote Audit sebagai indikator dalam studi ini, fleksibilitas audit, kompleksitas, dan kepemimpinan. Tujuan penelitian adalah asosiatif. Berdasarkan tingkat penjelasannya, penelitian ini merupakan penelitian eksplanatori yaitu penelitian yang didasarkan pada variabel-variabel yang diteliti dan keterkaitan antar satu variabel dengan pendekatan studi kasus. Dalam melakukan analisis data, penelitian ini menggunakan sumber data primer dengan menggunakan metode survey, sehingga perlu diambil dari populasi. Populasi dalam penelitian ini adalah auditor internal Bank BUMN dengan sampling yang melibatkan 210 auditor internal, komite audit, dan anggota komite pada Bank BUMN di Indonesia. Untuk pengambilan sampel penelitian menggunakan metode simple random sampling. Adapun teknik pengumpulan data dalam penelitian ini menggunakan kuesioner sebagai alat bantu untuk mengumpulkan data. Responden masing-masing mengisi pertanyaan yang diajukan berdasarkan kondisi keadaan yang sebenarnya.
Pengaruh Akuntansi Forensik dan Kemampuan Auditor Investigatif dalam Pengungkapan Kecurangan Vita Citra Mulyandini; Frido Saritua Simatupang
Accounthink : Journal of Accounting and Finance Vol. 7 No. 2 (2022): Oktober 2022
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v7i2.6962

Abstract

The competence and ability of the auditor, especially if he is an investigator, is needed in detecting cases in Indonesia. Competence is education, knowledge, experience, and/or expertise, both on examination and on certain matters or fields. The abilities that must be possessed by an investigative auditor are basic knowledge of accounting, auditing, internal control, investigations and so on. Then the auditor must also have technical abilities such as understanding the law and legislation, be able to make hypotheses and collect evidence and investigative auditors have a mental attitude such as being independent and complying with standards. This research was conducted in all state-owned banks in Indonesia. Quantitative method in this study to examine the sample and analysis the established hypotheses. Descriptive quantitative was type of this research, which is researcher distributing questionnaires to all respondents then given a score. The data in this study is primary data directly obtained from the research location with the technique of distributing questionnaires. The population in this study were all BUMN Bank Auditors who conducted investigative audits. Sampling used in this research is purposive sampling.
Pengawasan Praktik – Praktik Audit Syariah terhadap Tingkat Kepercayaan Stakeholder pada Perbankan Syariah di Indonesia Vita Citra Mulyandini; Adelia Nidayanti
Accounthink : Journal of Accounting and Finance Vol. 8 No. 02 (2023): Oktober 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v8i02.9745

Abstract

This study aims to examine the influence of supervision of sharia audit practices on the level of stakeholder trust in Islamic banking in Indonesia. Supervision of sharia audit practices is measured through three dimensions, namely auditor independence, auditor competence, and auditor integrity. Meanwhile, the level of stakeholder trust is measured using three variables, namely customer trust, shareholder trust, and government trust. This study used a quantitative approach with a survey method and data was collected through questionnaires distributed to 173 respondents. The results of the study show that auditor independence, auditor competence, and auditor integrity have a significant positive effect on customer and shareholder trust. Meanwhile, only auditor independence and auditor integrity have a significant effect on stakeholder trust. In addition, the results of the regression test also show that supervision of sharia audit practices as a whole has a significant positive effect on stakeholder trust in Islamic banking in Indonesia. This research contributes to the development of knowledge about sharia auditing practices and the level of stakeholder confidence in sharia banking in Indonesia. The results of this study can be input for regulators and the Islamic banking industry in improving Islamic audit practices and increasing the level of stakeholder confidence in Islamic banking in Indonesia.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS (STUDI KASUS PADA PERUSAHAAN SEKTOR BASIC MATERIAL PERIODE 2018-2022) Anisa Dwi Amalia; Vita Citra Mulyandini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12243

Abstract

Financial distress is a situation in which a firm experiences a deterioration in its financial performance such that it has difficulty carrying out its operational activities and meeting its obligations. The objective of this study was to determine the effects of institutional ownership and environmental performance on financial distress both simultaneously and partially. The population of this study is companies in the basic materials sector that are listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method used is purposive sampling. The total sample of this study consists of 90 companies. Multiple linear regression analysis using SPSS version 25 was used for data analysis. The results of this study show that institutional ownership and environmental performance have no simultaneous influence on financial distress. Institutional ownership and environmental performance have no partial influence on financial distress.
Co-Authors Adelia Nidayanti Anisa Dwi Amalia Frido Saritua Simatupang Tria Siti Nurjanah