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All Journal Jurnal Akuntansi Indonesia Jurnal Manajemen Terapan dan Keuangan Inklusif: Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Sosial Humaniora Sigli Publica: Jurnal Pemikiran Administrasi Negara International Journal of Demos Jurnal Dharma Bhakti Ekuitas International Journal of Business, Economics, and Social Development Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences PEKBIS Journal of Accounting and Finance Management (JAFM) PERDULI: Jurnal Pengabdian kepada Masyarakat Journal of Sustainable Community Service Journal Markcount Finance Lucerna : Jurnal Riset Pendidikan dan Pembelajaran IIJSE Journal Of Economic Sciences (Ekuisci) Journal Socio Humanities Review Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat
Ida Rosnidah
Universitas 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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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.
Faktor Faktor-Faktor yang Mempengaruhi Kinerja Auditor Pemerintah di Inspektorat Daerah CIAYUMAJAKUNING Sumantri Hanif Wardana; Nova Firdausi; Ida Rosnidah; Salta
Journal Socio Humanities Review Vol 5 No 1 (2025): MARET
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jshr.v5i1.10642

Abstract

This study aims to analyze the influence of competence, independence, professionalism, skepticism, and professional ethics on auditor performance at the Ciayumajakuning Regional Inspectorate. Using a census method, the study involved the entire population of 159 auditors in the regions of Cirebon, Indramayu, Majalengka, Kuningan, and Cirebon City. Data were obtained through a structured questionnaire and analyzed using multiple linear regression to examine both the simultaneous and partial effects of each independent variable on auditor performance. The results show that all five variables significantly affect auditor performance, with professionalism having the greatest influence, followed by competence, professional ethics, independence, and skepticism. The inclusion of skepticism and professional ethics distinguishes this study, expanding the understanding of relationships among variables in the context of public sector auditing. These findings provide practical implications for the Regional Inspectorate to improve audit quality through continuous training, integrity building, and code of ethics reinforcement, and for local governments in formulating strategic policies and providing competent, professional, high-integrity human resources.
Peningkatan Pemahaman Pelaku Bisnis dan Akademisi terhadap SAK EP (Standar Akuntansi Keuangan Entitas Privat) Rosnidah, Ida
Jurnal Pintar Abdimas Vol 1 No 2 (2021): Volume 1 Nomor 2 Tahun 2021
Publisher : Lembaga Pengabdian Masyarakat Universitas Swadaya Gunung Jati

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

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman pelaku bisnis dan akademisi terhadap Standar Akuntansi Keuangan Entitas Privat (SAK EP). SAK EP adalah standar akuntansi yang dirancang khusus untuk entitas privat di Indonesia, dengan tujuan untuk menyederhanakan pelaporan keuangan dan meningkatkan transparansi. Meskipun standar ini penting untuk keberlangsungan bisnis dan keakuratan laporan keuangan, masih banyak pelaku bisnis dan akademisi yang belum memahami sepenuhnya implementasi dan manfaat dari SAK EP. Metode yang digunakan dalam pengabdian ini meliputi survei, wawancara mendalam, dan studi kasus pada berbagai entitas privat. Harapannya, Program ini dapat menegaskan pentingnya program pendidikan dan pelatihan berkelanjutan bagi pelaku bisnis dan akademisi untuk memastikan penerapan SAK EP yang efektif dan efisien. Dari pengabdian yang telah dilaksanakan memberikan rekomendasi kepada asosiasi profesi/ Ikatan Akuntan Indonesia dan lembaga pendidikan untuk memperkuat kurikulum dan program pelatihan terkait SAK EP, guna mendukung perkembangan ekonomi dan bisnis di Indonesia.
Co-Authors Aan Jaelani Agung Yulianto Agustiningsih, Puji Akmad Sutrisno Alfarez, Rifqy Aufa Angelita, Salsa Angga Angga Apri Dwi Astuti Arinal Muna Arinal Muna Baharudin, Elen Haditiya Dian Hartika Dwi Harla, Nikita Fariani, Nelia Firman Hidayat Gina Arasy Noer Hadyati, Siti Nur Hery Nariyah Iim Rohimatun Nahdiyyah Jannah, Inne Isnaeni Nurul Jumantara, Gusye JUWENAH JUWENAH Kamarudin ' Karnata Kanata Kartono, Kartono Krisdiana Krisdiana, Krisdiana Maruwah, Intan Nur Meilani, Avivah Moh. Taufik Hidayat Mohamad Taufik Hidayat Musyaffi, Ayatulloh Michael Naskiroh, Naskiroh Nelia Fariani Nova Firdausi Nuramelia, Alya Nurfahmi, Ilham Nurqolbiyah, Dina Nursahidin, Nursahidin Prayitno, Arief Putri Viona Pansesti Putri, Adinda Felisa Rahman, Rafiq Naufal Rawi ' Ridayanti, Hilda Rindiani, Rindiani Salta Salta, Salta Sepriati, Umi Siska Ernawati Fatimah Siti Nur Hadiyati Sumantri Hanif Wardana Sumartinih, Anita Tifani, Mutiara Wati, Nisa Nila Wijaya, Nela Nafilah Winarti Winarti Wiwit Apit Sulistyowati Yanti, Lutvi Zaafaranie, Sahnon Dhabit