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All Journal Jurnal Ilmiah Pendidikan Scholastic Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Ekonomi Pembangunan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Mandiri Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Kendali Akuntansi
Annisa Annisa
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Ukuran Perusahaan, Profitabilitas dan Auditor Switching Terhadap Audit Delay Pada Bursa Efek Indonesia Annisa Annisa; Maizul Rahmizal
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1073

Abstract

The purpose of this study was to determine the effect of company size, profitability and auditor switching on audit delay in basic industrial and chemical soup manufacturing companies on the Indonesian Stock Exchange (BEI). The population is 31 manufacturing companies in the basic industrial sector and chemicals on the IDX. Using purposive sampling technique was applied to determine the sample. The sample in this study were the basic industrial and chemical soup manufacturing companies listed on the IDX and met the criteria. The number of samples used was 93 financial statements based on predetermined criteria. Data were collected using the documentation method measured by a ratio scale. The results showed that company size has a positive and significant effect on audit delay which is indicated by a significant value of 0.0462, profitability has a significant negative effect on audit delay with an alpha value of 0.0047, and auditor switching has no significant effect on audit delay. with negligent 0.5687
Analysis of Profit Management and Financial Performance of the Acquiring Companies Before and After Mergers and Acquisitions Listed on the Indonesia Stock Exchange, 2018-2019 Winarno Winarno; Hendra Yuharmain H.; Annisa Annisa
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): 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.v3i4.2522

Abstract

The purpose of this study was to obtain empirical evidence of whether the acquirer conduct earnings management prior to the implementation of mergers and acquisitions. Also aims to determine changes in the acquirer's financial performance before and after mergers and acquisitions. Earnings management by firms is to proxy discretionary accrual (DA). Then for the measurement of company performance measured by financial ratios include total asset turn over, net provit margin,and return on asset. The analysis was done by using independent sample t-test and paired sample test. The results shows that there is an indication of earnings management done by taking over companies before mergers and acquisitions by utilizing income increasing accruals. Furthermore, the company's financial performance as measured by total asset turnover ratio has increased after the merger and acquisition, while net profit margin and return on assets has decreased after the mergers and acquisitions.
Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Annisa Annisa
Jurnal Ilmiah Pendidikan Scholastic Vol 4 No 2 (2020): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v4i2.412

Abstract

The purpose of this research was to determine the effect of corporate governance on the performance of banking companies listed on the Indonesia Stock Exchange. The number of samples examined in this study were as many as 31 companies using the period from 2015 to 2019 so that the number of samples studied were 115 samples. Based on multiple linear regression tests conducted where each increase in managerial ownership will reduce financial performance. Based on multiple linear regression tests conducted where each increase in institutional ownership will improve financial performance. The results of the study are based on the t-test carried out for managerial ownership variables where the conclusions obtained are managerial ownership which has a negative and significant effect on financial performance. Based on the t test conducted for institutional ownership variables in which the conclusion obtained is institutional ownership has a positive and significant effect on financial performance. Based on the simultaneous F test, it was concluded that managerial ownership and institutional ownership variables have a joint or overall effect on financial performance. The amount of ability of independent variables in explaining the dependent variable is 14.3%, while the remaining 85.7% can be explained by other variables outside of the research model or research variables.
Pengaruh Kinerja Keuangan Terhadap Pengungkapan Corporate Social Responsibility Muhammad Rivandi; Annisa Annisa
Jurnal Ilmiah Pendidikan Scholastic Vol 4 No 2 (2020): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v4i2.413

Abstract

This research aims to determine the effect of leverage and profitability on disclosure of corporate social responsibility. The data is the secondary data in the form of annual reports. The population is all sectors of high profile company that is listed on the Indonesia Stock Exchange (IDX) in 2015-2019 periods and sample collection technique which are listed in by using purposive sampling, the sample is selecting samples based on certain criteria by the researcher. The samples are 42 companies. The process of hypothesis testing is done using a panel regression were processed using Eviews. Based on the test results it was found that leverage does not significantly toward the disclosure of corporate social responsibility, while profitability have a positif significant effect toward disclosure of corporate social responsibility
Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019 Annisa Annisa; Sisi Sartika
Jurnal Ilmiah Pendidikan Scholastic Vol 5 No 1 (2021): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v5i1.458

Abstract

This research aims to test the company's size, profitability and audit opinion on audit delay in the mining and mineral sector in IDX. This study used samples in the mining and mineral sector in IDX 2013-2019. Based on purposive sampling, the number of mining and mineral companies used in the research sample is as many as 9 companies. Hypothetical testing using panel data regression using the E Views 8.0 program. The results showed that the size of the company had a significant positive effect on audit delay, profitability had no effect on audit delay and audit opinion had a significant negative effect on audit delay.
Pengaruh Air dan Sanitasi terhadap Kesehatan Anak Di Indonesia: Analisis Data IFLS Maizul Rahmizal; Annisa Annisa
Jurnal Ekonomi Pembangunan Vol 11 No 1 (2022): Volume 11 Nomor 1 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v11i1.389

Abstract

The role of the sustainable development process has an impact on the fulfillment of access to sanitation and basic services. One of the goals of sustainable development is access to clean water which must start from the household scale. This study aims to analyze the effect of access to water sources and improved sanitation on the health (diarrhea and height for age) of children aged zero and seven years, using the logit and difference-in-difference (DiD) models. This study uses secondary data with various relevant and primary sources that can explain related phenomena. The results show that children in rural areas who access improved sanitation have better height than children who access unimproved sanitation. Meanwhile, the urban sample shows that children who access improved water sources have a lower height than children who access unimproved water sources. This indicates that the quality of clean water sources will determine the level of stunting/availability of children's height in the household.
PENGARUH STANDAR AKUNTANSI PEMERINTAH, INTERNAL AUDIT, KUALITAS SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI, TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DI INSTANSI PEMERINTAH DAERAH KOTA PADANG Helmi Prila Aldino; Annisa Annisa; Dewi Zulvia
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 8, No 2 (2022): VOLUME VIII NO.2 OKTOBER 2022
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v8i2.3606

Abstract

The purpose of this study was to determine the effect of Government Accounting Standards, Internal Audit, the quality of human resources, Accounting Information Systems, Information Technology, internal control systems on the quality of financial reports in Padang city government agencies. The population in this study were all financial employees at Padang City Government agencies. Using convenience sampling technique was applied to determine the sample. The sample in this study were employees of the finance department at Padang city government agencies who met the criteria. The number of samples used was 142 respondents who were taken based on predetermined criteria. Data was collected by using a questionnaire measured by a Likert scale. The results showed that the accounting information system had a positive and significant effect on the quality of financial reports, which was indicated by a significant value of 0.00, while information technology had a positive and significant effect on the quality of financial reports, which was indicated by a significant value. of 0.01.
PENYUSUNAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI PADA KELOMPOK TANI PETERNAK LEBAH TRIGONA, KURANJI, PADANG Muhammad Rivandi; Annisa Annisa; Sophan Sophian
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 2: Februari 2023
Publisher : Bajang Institute

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

Abstract

Pengabdian masyarakat sebagai salah satu dari Tridarma Perguruan Tinggi menempati posisi yang strategis dalam membina dan mendidik masyarakat untuk meningkatkan kualitashidup masyarakat. Adapun wujud pembinaan tersebut yang dianggap paling realistis tidak lain, memberikan pembekalan melalui pelatihan keterampilan dan pendampingan yang dianggap berguna bagi khalayak masyarakat setempat. Pengabdian pada masyarakat ini bertujuan untuk memberikan wawasan pengetahuan tentang pencatatan pembukuan keuangan yang masih dilaksanakan secara manual. Bahkan masih ada beberapa pelaku usaha yang tidak melaksanakan pencatatan atau pembukuan kuangan secara tepat. Karena itulah dibutuhkan pemahaman yang tepat mengenai pencatatan dan pembukuan keuangan sehingga para pelaku usaha tersebut dapat menyusun laporan keuangan secara akuntansi dengan tepat dan benar. Program ini memiliki tiga tujuan jangka panjang berdasarkan dari beberapa bentuk pengabdian di atas yakni mewujudkan masyarakat yang kaya akan ilmu pengetahuan, masyarakat yang kuat dibidang finansial ekonomi dan masyarakat yang peduli akan lingkungan sekitarnya.
Pengaruh Kesadaran Wajib Pajak, Pemahaman Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Sahwa Nadia Fitri; Annisa Annisa
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): Mei : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i2.745

Abstract

This study aims to explain the influence of taxpayer awareness, understanding of taxpayers and tax sanctions on individual taxpayer compliance is the aim of this research. Determination of the sample using incidental sampling method. The population in this study were all individual taxpayers registered at the Padang Satu Pratama Tax Office and the sample used in this study was 100 respondents. The data analysis technique in this study was multiple linear regression analysis with the SPSS program. The results of this study can be concluded that taxpayer awareness, understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Tingkat Kemandirian Keuangan Pemerintah Daerah Provinsi Sumatera Barat Misra Sarumaha; Annisa Annisa
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.856 KB) | DOI: 10.59581/jka-widyakarya.v1i2.199

Abstract

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.
Co-Authors Helmi Prilla Aldino Hendra Yuharmain H. Misra Sarumaha Rahmizal, Maizul Rivandi, Muhammad Sahwa Nadia Fitri Sisi Sartika Sophan Sophian Winarno Winarno Zulvia, Dewi