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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kewarganegaraan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Arni Karina
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The Effect of Company Profitability and Size on Corporate Social Responsibility Disclosure (Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020 Period) Bambang Subiyanto; Arni Karina; Dewandaru Agung Pramita; Nadya Putri Alvionita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5079

Abstract

This study aims to determine whether Profitability and Company Size affect corporate social responsibility disclosure in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). 2016-2020 period. The sample in this study amounted to 25 companies obtained based on the purposive sampling method. The data in this study were obtained through documentation and taking secondary data. This study uses multiple linear regression analysis techniques assisted by using the SPSS Version 25 application. This study indicates that profitability has a positive and significant effect on the disclosure of Corporate Social Responsibility, and company size has no effect on the disclosure of Corporate Social Responsibility.
Factors that Influence the Quality of Audit with Professional Ethics as a Moderating Variable (Study at Public Accounting Firms in Bekasi) Ria Ria; Bambang Subiyanto; Arni Karina; Nabila Prillia Tasya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4934

Abstract

This study aims to analyze and obtain empirical evidence regarding the factors influencing audit quality with professional ethics as a moderating variable. The variables used are auditor experience, independence, and objectivity as independent variables, while the dependent variable is audit quality and professional ethics as moderating variables—analyzed using WarpPLS 7.0 program. Sources of data in this study used primary data in the form of a questionnaire in data collection of as many as 12 Public Accounting Firms in Bekasi Regency and City. Then, this research data was given to 100 respondents. In taking the sample of this study using purposive sampling. The analytical technique used in this research is regression analysis using the WarpPLS 7.0 program. Based on the results of this study, it can be shown that the auditor's experience, independence, and objectivity have a positive effect. Then auditor ethics can strengthen the effect of auditor experience on audit quality. Meanwhile, professional ethics can weaken the influence of independence and objectivity on audit quality.
Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.896 KB) | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
THE IMPLEMENTATION OF THE LUDER CONTINGENCY MODEL IN PUBLIC SECTOR ACCOUNTING REFORMS IN INDONESIA Arni Karina; Syamsudin; Muhammad Nur; Kumba Digdowiseiso; Siti Nurain Muhmad
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 5 (2023): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i5.305

Abstract

This research originated from the necessity to gain a comprehensive comprehension of the determinants that impact the achievement of public sector accounting reform, particularly in the Indonesian context. The objective of this study is to investigate the application of the Luder Contingency Model in the specific context of public sector accounting reform in Indonesia. The employed approach entails a Systematic Literature Review, which involves scrutinizing diverse relevant research, encompassing the Luder Contingency Model theory and its implementation in the public sector. The research findings indicate that societal pressure and the demands of globalization are significant factors in promoting public sector accounting reform in Indonesia. The success of reform is influenced by social structural variables of information users, such as their information needs and level of interest in accounting information. Similarly, the attributes of political administration/information providers, such as governance systems and organizational culture, are crucial in facilitating transparency and accountability. Nevertheless, the presence of obstacles in the form of restricted resources and absence of political backing presents significant difficulties. To summarize, while there has been some advancement in the implementation of the Luder Contingency Model, additional endeavors are required to enhance public awareness, allocate sufficient resources, and garner robust political backing in order to achieve successful public sector accounting reform in Indonesia.
A LITERATURE STUDY ON THE DETECTION AND PREVENTION OF PUBLIC SECTOR CORRUPTION THROUGH THE FRAUD TRIANGLE Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso; Azwadi Ali
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 3 (2023): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i3.1307

Abstract

The intricacy of governing and the substantial financial damages resulting from corrupt practices within the Indonesian public sector. The objective of this research is to examine the identification and mitigation of corruption in the public sector using the Fraud triangle methodology. The employed approach is Systematic Literature Review (SLR), enabling a thorough examination of the existing research pertaining to this subject matter. The findings of the SLR indicate that a comprehensive comprehension of pressure, opportunity, and rationalization, as outlined in the Fraud triangle, is essential for the identification and mitigation of corruption. The detection process entails identifying factors that increase the likelihood of corruption, while prevention involves implementing structural enhancements, reinforcing internal and external controls, and fostering an organizational culture that prioritizes ethics and integrity. The discussion emphasizes the crucial role of both society and the private sector in establishing a conducive environment that discourages corruption. Ultimately, utilizing the Fraud triangle as a framework to identify and deter corruption in the public sector can serve as the foundation for transparent governance and honesty, leading to favorable outcomes for long-term progress.
Pengaruh Pertumbuhan Perusahaan, Pergantian Manajemen, Financial Distress, Opini Audit dan Ukuran Kap Terhadap Auditor Switching Fitrianda Melania Wati; Harry Budiantoro; Arni Karina; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Kewarganegaraan Vol 6 No 4 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i4.4218

Abstract

Abstrak Untuk memastikan dampak pertumbuhan perusahaan, pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching, penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut. Sebelas perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2017 dan 2021 dipilih dengan menggunakan metode purposive sampling. Penelitian ini bersifat kuantitatif dan mengacu pada data sekunder. Metode analisis regresi logistik digunakan. Berdasarkan temuan penelitian ini, auditor switching tidak dipengaruhi oleh pertumbuhan perusahaan, financial distress, opini audit, atau ukuran KAP. Auditor switching dipengaruhi oleh pergantian manajemen. Kata Kunci: Pertumbuhan Perusahaan, Perubahan Manajemen, Opini Audit, Kesulitan Keuangan, Ukuran KAP, Pergantian Auditor. Abstract To ascertain the impact of company growth, management turnover, audit opinion, financial distress, and KAP size on auditor switching, this study aims to analyze these factors. Eleven manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 were selected using a purposive sampling method. This research is quantitative and refers to secondary data. Logistic regression analysis method was used. Based on the findings of this study, auditor switching is not affected by company growth, financial distress, audit opinion, or KAP size. Auditor switching is affected by management change. Keywords: Company Growth, Management Change, Audit Opinion, Financial Distress, KAP Size, Auditor Change.
Co-Authors Azwadi Ali Bambang Subiyanto Budiantoro, Harry Dewandaru Agung Pramita Fitrianda Melania Wati Hestin Agus Tantri Ningsih Kanaya Lapae Kumba Digdowiseiso, Kumba Molina Muhammad Nur Nabila Prillia Tasya Nadya Putri Alvionita Ria Ria Siti Nurain Muhmad Syamsudin