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All Journal Jurnal Akuntansi Indonesia Jurnal Manajemen Terapan dan Keuangan Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sosial Humaniora Sigli Publica: Jurnal Pemikiran Administrasi Negara International Journal of Demos Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Journal La Bisecoman Jurnal Dharma Bhakti Ekuitas International Journal of Business, Economics, and Social Development Jurnal Impresi Indonesia Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences PEKBIS Journal of General Education and Humanities Journal of Accounting and Finance Management (JAFM) PERDULI: Jurnal Pengabdian kepada Masyarakat Journal of Sustainable Community Service Lucerna : Jurnal Riset Pendidikan dan Pembelajaran IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Journal Of Economic Sciences (Ekuisci) Danadyaksa: Post Modern Economy Journal International Journal of Economics, Business and Innovation Research Journal Socio Humanities Review Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Jurnal Manajemen dan Bisnis (Performa) Journal Markcount Finance
Ida Rosnidah
Universita Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : iijse

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The Influence of Audit Fees, Audit Tenure, and Auditor Switching on Audit Quality Zaafaranie, Sahnon Dhabit; Wati, Nisa Nila; Angga, Angga; Rosnidah, Ida
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5375

Abstract

Financial statement falsification involving company management and auditors is a prevalent issue in the business landscape. Ensuring the integrity of audit outcomes holds paramount importance in verifying the adherence of financial statements to generally accepted accounting standards (GAAP). Consequently, auditors are expected to maintain high professionalism, prioritizing objectivity over personal considerations in executing their responsibilities. This research aimed to assess the impact of audit fees, audit tenure, and auditor turnover on audit quality. Employing a quantitative research methodology, descriptive analysis and logistic regression tests were conducted to evaluate the hypotheses. The study targeted publicly traded companies within the financial sector, specifically in the insurance sub-sector, listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Sample selection utilized purposive sampling techniques. Results reveal that audit fees significantly influence audit quality, whereas audit tenure and auditor turnover do not exhibit significant effects. This study contributes to efforts aimed at advancing audit quality.
Pengaruh Ukuran Perusahaan dan Rotasi Auditor Terhadap Kualitas Audit Nikita Dwi Harla; Elen Haditiya Baharudin; Rafiq Naufal Rahman; Ida Rosnidah; Firman Hidayat
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5530

Abstract

This study aimed to ascertain the effect of firm size and auditor rotation on the audit quality of technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This research employed a sample of 10 organizations observed across five periods, meeting the requirements for sample selection. This yields 50 data points. The study utilized purposive sampling, and logistic regression analysis the analytical instrument to examine the hypothesis. This study's findings indicated that the firm's size and the auditors' rotation did not affect the quality of auditors. This implies that the competence of an auditor was not determined by external variables, such as the firm's size or the rotation of auditors.
Millennial Lifestyle Mediated: Financial Literacy and Income on Investment Decision Ida Rosnidah; Kartono Kartono; Inne Isnaeni Nurul Jannah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6534

Abstract

This research seeks to assess the impact of financial literacy and income on lifestyle, examining their implications on investment decision-making behavior within the millennial generation (based on a survey of residents in Cirebon city). The research is conducted in the city of Cirebon. This research adopts a quantitative approach employing a survey method administered to residents of Cirebon City falling within the millennial generation category, i.e., individuals born between 1981 and 1996. The focal points of this study encompass financial literacy, income, lifestyle, and investment decisions. The sample size for this research is set at 100 respondents, determined through the employment of judgment sampling. The analysis employed in this study is Structural Equation Modeling (SEM), facilitated by the Smart PLS 3 computer program. The findings of this research reveal that both financial literacy and income exert an influence on the respondents' lifestyle. Additionally, financial literacy, income, and lifestyle collectively impact the investment decisions made by the respondents.
Co-Authors A Rahmat Hidayatulloh Aan Jaelani Abdul Aziz Agung Yulianto Agustiningsih, Puji Akmad Sutrisno Alfarez, Rifqy Aufa Angelita, Salsa Angga Angga Anisa Fawwaziah Apri Dwi Astuti Arief Prayitno Arinal Muna Arinal Muna Dian Hartika Dina Nurqolbiyah Elen Haditiya Baharudin Evi Lativah Faoziyyah Isfahani Fariani, Nelia Firman Hidayat Firman Hidayat Gina Arasy Noer Hadyati, Siti Nur Hery Nariyah Iim Rohimatun Nahdiyyah Inne Isnaeni Nurul Jannah Irwan Sutirman Irwan Sutirman Wahdiat Jefry Romdonny Jumantara, Gusye JUWENAH JUWENAH Kamarudin ' Karnata Kanata Kartono Kartono , Kartono Kartono Kholidah Krisdiana Krisdiana, Krisdiana Layaman Layaman Mariam, Metta Maruwah, Intan Nur Meilani, Avivah Moh. Taufik Hidayat Mohamad Taufik Hidayat Musyaffi, Ayatulloh Michael Naskiroh Naskiroh Naskiroh, Naskiroh Nelia Fariani Nikita Dwi Harla Nining Wahyuningsih Nova Firdausi Nuramelia, Alya Nurfahmi, Ilham Nurqolbiyah, Dina Nursahidin, Nursahidin Pricilia Manopo Putri Viona Pansesti Putri, Adinda Felisa Rafiq Naufal Rahman Rahma Alifa Habirian Rawi ' Ridayanti, Hilda Rindiani, Rindiani Salta Salta, Salta Sepriati, Umi Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nur Hadyati Sumantri Hanif Wardana Sumartinih, Anita teddy Tifani, Mutiara Vinny Fahrunnisa Wati, Nisa Nila Wijaya, Nela Nafilah Winarti Winarti Winarti Winarti Wiwit Apit Sulistyowati Yanti, Lutvi Zaafaranie, Sahnon Dhabit