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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Behavioral Accounting Journal Jurnal Masyarakat Mengabdi Nusantara Dharma Ekonomi Jurnal Kajian dan Penelitian Umum Jurnal Informasi Pengabdian Masyarakat Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Tituk Diah Widajantie
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis

 1 
Pengaruh Obedience Pressure, Independensi, Dan Keahlian Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Wilayah Surabaya Timur. Rieza Wardah Alawiyah; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.364

Abstract

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.
Pengaruh Obedience Pressure, Independensi, Dan Keahlian Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Wilayah Surabaya Timur. Alawiyah, Rieza Wardah; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.364

Abstract

This study aims to determine the effect of Obedience Pressure, Independence, and Audit Expertise on Audit Judgment at Public Accounting Firms in the East Surabaya Region. The population of this research is all auditors who work at the Public Accounting Firm in the East Surabaya Region which consists of 28 Public Accounting Firms that are registered in the Public Accounting Firm Information System at the Indonesian Institute of Public Accountants with the Ministry of Finance of the Republic of Indonesia Secretariat General of the Center for Financial Professional Development. These are 40 auditors who work at 9 Public Accounting Firms in the East Surabaya Region. This study uses the Structural Equation Model (SEM) model with the Partial Least Square (PLS) analysis model to test the previously proposed hypotheses. PLS analysis was tested using SmartPLS version 2.0 for windows software. Based on the results of the research that has been done, it can be concluded as follows: that Obedience Pressure on Audit Judgment is proven to have a significant negative effect. Independence from Audit Judgment is proven to have a significant positive effect. Audit expertise on Audit Judgment is proven to have a significant positive effect.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019) Fardelia Safira, Della; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i1.374

Abstract

The Company has short-term and long-term. In the short term the company aims to maximize current profits, while in the long term it aims to increase the value of the company itself. This research aimed to examine and analyze the effect of profitability, company size, leverage, and CSR disclosure to the value of manufacturing companies listed on the IDX in 2015-2019. While, the sampling collection technique used purposive sampling with 10 samples which fulfilled the criteria. The data analysis technique used multiple regression linear with SPSS (Statistical Product and Service Solutions). In this research, the testing variable of profitability used Return On Asset (ROA), company size used total assets, leverage used Debt to Equity Ratio (DER), CSR used Corporate Social Disclousure Index (CSDI), and the value of the company used Tobins’Q. The research result concluded that: (1) profitability effect the value of the company, (2) company size did not effect the value of the company, (3) leverage did not effect the value of the company, (4) CSR disclosure effect the value of the company. Keywords: Profitability, Company Size, Leverage, CSR Disclosure, and the value of the company.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA KELURAHAN DI KECAMATAN RUNGKUT KOTA SURABAYA Shabrina Salsabila; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i2.427

Abstract

The purpose of this study is to determine the effect of Clearance Of Budget Goals, Internal Control And Quality Of Human Resources On Performance Accountability Of Kelurahan Rungkut This research is a quantitative study with a total of 46 samples. Data collection methods used questioner. Data were analyzed with Partial Least Square. The result of the research showed that variable Internal Control, Quality Of Human Resources affects Performance Accountability with t-statistics > 1.96, Clearance Of Budget Goals has not effect on Performance Accountability and R2 value of model is 0.748 or 74.8%.
KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TI dan PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Desa di Kecamatan Paciran Kabupaten Lamongan) Kharisma, Fitri Tina; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i2.431

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompetensi Perangkat Desa, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 102 orang. Metode pengumpulan data yang digunakan adalah purposive sampling. Data dianalisis dengan Partial Least Square. Hasil penelitian menunjukkan bahwa variabel Kompetensi Perangkat Desa, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa dengan t-statistik > 1,96. Partisipasi Masyarakat tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa dengan nilai R2 0,65 atau 65
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA KELURAHAN DI KECAMATAN RUNGKUT KOTA SURABAYA Shabrina Salsabila; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i2.427

Abstract

The purpose of this study is to determine the effect of Clearance Of Budget Goals, Internal Control And Quality Of Human Resources On Performance Accountability Of Kelurahan Rungkut This research is a quantitative study with a total of 46 samples. Data collection methods used questioner. Data were analyzed with Partial Least Square. The result of the research showed that variable Internal Control, Quality Of Human Resources affects Performance Accountability with t-statistics > 1.96, Clearance Of Budget Goals has not effect on Performance Accountability and R2 value of model is 0.748 or 74.8%.
KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TI dan PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Desa di Kecamatan Paciran Kabupaten Lamongan) Kharisma, Fitri Tina; Tituk Diah Widajantie
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2021): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i2.431

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompetensi Perangkat Desa, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel sebanyak 102 orang. Metode pengumpulan data yang digunakan adalah purposive sampling. Data dianalisis dengan Partial Least Square. Hasil penelitian menunjukkan bahwa variabel Kompetensi Perangkat Desa, Sistem Pengendalian Intern, Pemanfaatan Teknologi Informasi berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa dengan t-statistik > 1,96. Partisipasi Masyarakat tidak berpengaruh terhadap Akuntabilitas Pengelolaan Dana Desa dengan nilai R2 0,65 atau 65
Co-Authors Abiprilia, selly rekha Acynthia Ayu Wilasittha Alawiyah, Rieza Wardah Alben Putra Juda Saragih Annisa Ayu Riyani Annisa Faradilla Rizkyta Arifiyar Auzar A Dian Pramesti Sukma Mumpuni Dyah Ratnawati Fardelia Safira, Della Faris Rahmawan Ferry Kurniawan Haekal Yasser Julistioningsih, Azizah Kharisma, Fitri Tina Lanang Gumelar Dada Lilavita Dina Setyawati Mohamad Aziz Muhammad Arthur Agstrino Muhammad Hilmi Arifin Nanda Debi Wijayanti Novika Putri Pratiwi Rieza Wardah Alawiyah Rifqy Dwinoviansyah Rosita Farhat SAIFUL ANWAR Shabrina Salsabila Sofie Yunida Putri Tamadoy Thamrin Tiska Ayu Mahardika Widya Nanda Harjanti