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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Mulia Rahmah, S. Kom., M.Si.
Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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PENGARUH INTELECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – Tahun 2020) Mulia Rahmah, S. Kom., M.Si.; Retno Dwidjayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.687

Abstract

To test and analyze the influence of Intellectual Capital and Corporate Social Responsibility partially on the Performance of Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 Period.The analytical method used in this study namely by using descriptive statistical methods and multiple regression then using classical assumption and hypothesis testing using T test, F test and R² test, sampling using purposive sampling method with a population of 26 from the population obtained 15 samples. The results showed that partially or in accordance with.  the results of the T test, that Intellectual Capital and CSR have a significant effect on the performance of the Study Company in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the Indonesia Stock Exchange for the 2017-2020 period.
PENGARUH GENDER DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT DI KANTOR AKUNTAN PUBLIK (KAP) JAKARTA SELATAN Mulia Rahmah, S. Kom., M.Si.; Kerin Cahya Febriyanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.759

Abstract

This study examines the effect of gender and audit experience on audit judgment at KAP South Jakarta. Respondents in this study were auditors who worked in the South Jakarta area. The number of auditors who became the sample of this study were 50 respondents from 10 KAP in South Jakarta. The sampling method used in this research is purposive sampling, while the data processing method used is multiple regression analysis. The result of this study indicate that gender and audit experience partially or simultaneously affect audit judgment at South Jakarta KAP
PENGARUH AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD PELAPORAN KEUANGAN (Studi Empiris pada Kantor Akuntan Publik (KAP) Daerah Jakarta Selatan) Mulia Rahmah, S. Kom., M.Si.; Ekarista Isowati Sinaga
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwiayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.883

Abstract

Pengaruh forensik terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta Selatan, Pengaruh audit investigasi terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta Selatan, Pengaruh akuntansi forensik dan audit investigasi terhadap pengungkapan fraud pada kantor akuntan publik daerah Jakarta SelatanMetode penelitian yang digunakan adalah metode   penelitian  kuantitatif. Penelitian ini memiliki populasi 150 auditor     yang bekerja pada kantor akuntan publik daerah Jakarta Selatan. Total data yang digunakan sebanyak 70 auditor. Akuntansi forensik berpengaruh positif terhadap pengungkapan fraud, Audit investigasi berpengaruh positif terhadap pengungkapan fraud, Akuntansi forensik dan audit investigasi berpengaruh positif terhadap pengungkapan fraudKata kunci : Akuntansi forensik, KAP, Fraud
Co-Authors Alifia Febriani Aryo Bagaskoro Ekarista Isowati Sinaga Franky Bigky Munte Kerin Cahya Febriyanti Meliana Meliana Retno Dwidjayanti Rina Hidayahti Winda Winda