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Literatur Review: The Effect of Earnings Management, Company Size, and Audit Opinion on Audit Delay Astuti, Iis Putri; Kuntadi, Cris
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7106

Abstract

This article is to review and do research on the factors that influence audit delays, specifically earnings management, company size, and audit opinion. The objective of this literature review article is to determine the hypothesis of the influence between variables that can be used in further studies. The method was descriptive qualitative and library research. The results of this literature review article indicated that (1) earnings management has a positive impact on audit delay; (2) company size has a positive impact on audit delay; and (3) audit opinion has a negative effect on audit delay. These findings contribute to the study of literacy in relation to the causes of audit delay.
The Effect of Accounting Understanding, Utilisation of Accounting Information Systems and Internal Control Systems On The Quality of Government Financial Reports Kuntadi, Cris; Livrianti, Nurma
International Journal of Advanced Multidisciplinary Vol. 2 No. 1 (2023): International Journal of Advanced Multidisciplinary (April-June 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v2i1.201

Abstract

In a scientific piece, prior research is crucial. The theory and phenomenon behind therelationship or influence between variables are strengthened through pertinent study. This article analyses research on the impact of accounting knowledge, the use of accounting information systems, and internal control systems on the accuracy of government financial reporting. In order to create hypotheses of effect between factors that might be employed in future study, this article does a literature review. The quality of government financial reports is affected by accounting knowledge, the use of accounting information systems, and internal control systems, as this article demonstrates.
Pengaruh Audit Internal, Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Alvina Renitha Chandra; Cris Kuntadi; Rachmat Pramukty
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 1 No. 2 (2023): Juni: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1360.146 KB) | DOI: 10.59061/masip.v1i2.208

Abstract

This study aims to determine the effect of internal audit, intellectual capital and good corporate governance on the company's financial performance. The population of this study is banking companies listed on the Indonesia Stock Exchange from 2013 to 2016. In this study, the sampling method was a purposive sampling method with 43 companies as the population and 19 companies selected as samples. The data used is an annual report downloaded from the Indonesia Stock Exchange (IDX) website. The results of this study show that internal audit and intellectual capital have a positive and significant effect on the bank's financial performance, meaning that the better the internal audit and intellectual capital, the better the bank's financial performance. Meanwhile, good corporate governance has a negative and insignificant effect on bank profitability; this is because companies carry out good corporate governance not out of necessity, but to comply with established rules.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan: Penghindaran Pajak, Perencanaan Pajak dan Profitabilitas Santoso, Arie Budi; Kuntadi, Cris
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 2 No. 2 (2023): Oktober : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v2i2.1821

Abstract

Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi nilai perusahaan, yaitu Penghindaran pajak, perencanaan pajak dan profitabilitas, suatu studi literatur manajemen sumber daya manusia. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Penghindaran pajak berpengaruh terhadap nilai perusahaan; 2) perencanaan pajak berpengaruh terhadap nilai perusahaan; dan 3) profitabilitas berpengaruh terhadap nilai perusahaan.
Pengaruh Likuiditas, Profitabilitas, Solvabilitas, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Salsabilla, Anindra; Cris Kuntadi; Maidani; Panata Bangar Hasioan Sianipar
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.92 KB) | DOI: 10.47709/jap.v2i2.2072

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas, Profitabilitas, Solvabilitas, PertumbuhanPerusahaan Terhadap Opini Audit Going Concern pada Perusahaan Sektor Infrastruktur, Utilitas danTransportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Metodologi penelitian ini adalahpenelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan Infrastruktur, Utilitas dan Transportasiyang terdaftar di Bursa Efek Indonesia dalam tahun 2019-2021. Teknik pengambilan sampel menggunakanteknik purpose sampling. Sampel berjumlah 28 perusahaan dari 81, sehingga data penelitian yang dianalisisberjumlah 84. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan regresilogistik. Hasil penelitian ini menunjukan bahwa likuiditas tidak berpengaruh terhadap Opini Audit GoingConcern dibuktikan dengan nilai signifikansi lebih besar dari 0,05 yaitu 0,683. Profitabilitas berpengaruhterhadap Opini Audit Going Concern dibuktikan dengan nilai signifikansi lebih kecil dari 0,05 yaitu 0,037.Solvabilitas tidak berpengaruh terhadap Opini Audit Going Concern hal ini dibuktikan dengan nilaisignifikansi lebih besar dari 0,05 yaitu 0,613, Pertumbuhan Perusahaan berpengaruh terhadap Opini AuditGoing Concern hal ini dibuktikan dengan nilai signifikansi lebih besar dari 0,05 yaitu 0,026, Likuiditas,Profitabilitas, Solvabilitas, dan Pertumbuhan Perusahaan berpengaruh terhadap Opini Audit Going Concern.
FACTORS AFFECTING GOING CONCERN AUDIT OPINION IN HOSPITALITY COMPANIES IN INDONESIA Winarta, Wiwiek; Kuntadi, Cris
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.7990

Abstract

ABSTRACTThis study aims to determine the factors influencing going concern audit opinion on the emphasis of the matter paragraph. The factors studied were 7 (seven) variables: size, growth, liquidity, solvability, asset turnover, working capital turnover, and company profitability. This study uses a quantitative research method using secondary data from hospitality companies in the consumer cyclical sector listed on the Indonesia Stock Exchange. The population of this research data uses 29 companies during the Covid-19 pandemic in 2020-2021. The purposive sampling technique resulted in 23 companies as samples. The number of observations was 46 companies for 2 (two) years. The data analysis method uses logistic regression. The data analysis result shows that only 1 (one) variable, namely the working capital turnover, significantly has a negative effect on the probability of getting going concern audit opinion on the emphasis of the matter paragraph. This study implies that working capital turnover is an early warning signal from the auditor in assessing the company's sustainability during the COVID-19 pandemic.ABSTRAKPenelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi opini audit going concern pada paragraf emphasis of matter. Faktor-faktor yang diteliti sebanyak 7 (tujuh) variabel, yaitu: ukuran, pertumbuhan, likuiditas, solvabilitas, perputaran aset, perputaran modal kerja, dan profitabilitas perusahaan. Metode penelitian dilakukan secara kuantitatif menggunakan data sekunder perusahaan perhotelan di sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia. Populasi data penelitian ini sebanyak 29 perusahaan pada masa pandemi Covid-19 tahun 2020-2021. Teknik purposive sampling menghasilkan 23 perusahaan sebagai sampel dan jumlah amatan sebanyak 46 perusahaan selama 2 (dua) tahun. Metode analisis data menggunakan regresi logistik. Hasil analisis data menunjukkan bahwa hanya terdapat 1 (satu) variabel, yaitu perputaran modal kerja yang secara signifikan berpengaruh negatif terhadap peluang mendapatkan opini audit going concern pada paragraf emphasis of matter. Implikasi dari penelitian ini adalah perputaran modal kerja merupakan sinyal peringatan dini dari auditor dalam menilai keberlanjutan perusahaan pada masa pandemi COVID-19.
Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance terhadap Kinerja Auditor Fidiantoro, Aldi Agung; Eliza, Any; Kuntadi, Cris
GLOBAL: Jurnal Lentera BITEP Vol. 2 No. 02 (2024): April 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v2i02.306

Abstract

Penelitian ini bertujuan untuk mengetahui Gaya Kepemimpinan, Komitmen Organisasi dan Good Governance terhadap Kinerja Auditor. Artikel ini mereview faktor-faktor yang memengaruhi Kinerja Auditor, yaitu Gaya Kepemimpinan, Komitmen Organisasi dan Good Governance, suatu studi literatur akuntansi perpajakan. Metode penelitian yang digunakan yaitu metode kualitatif dengan pendekatakan studi literature. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya.Hasil artikel literature review ini adalah: 1) Gaya Kepemimpinan berpengaruh terhadap Kinerja Auditor; 2) Komitmen Organisasi berpengaruh terhadap Kinerja Auditor; dan 3) Good Governance berpengaruh terhadap Kinerja Auditor.
Pengaruh Transformasi Digital Dan Audit Syariah Terhadap Masa Depan Profesi Auditor Desi Ratna Sari; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1214

Abstract

The aim of this research is to determine the influence of digital transformation in sharia auditing to build the future of the auditor profession with the latest technology. This research uses a qualitative approach. The results of the discussion show that digital transformation must ensure that the technology adopted continues to comply with sharia principles, both in product development and in carrying out transactions. Public awareness and understanding of technological innovation needs to be increased through digital literacy and education programs so that they can respond well to this transformation. There is a need for a clear and adaptive regulatory framework to support digital transformation and ensure that innovation remains in line with sharia values ​​and Islamic financial regulatory policies. In facing these changes, involving the community in the technology development process and listening to their needs is a must
Pengaruh Teknik Audit Berbantuan Komputer, Kinerja Auditor, dan Locus of Control Terhadap Kualitas Audit Syariah Farhan Zulfahmi; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1217

Abstract

The digital era has brought significant transformation in various aspects of life, including in the world of sharia auditing. Advances in information and communication technology (ICT) open up new opportunities to optimize the sharia audit process through computerization. This research aims to examine the role of technology, the number of information systems, and the level of technological integration in the development of the computerized sharia audit process. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are that this research shows that computer-assisted audit techniques have no influence on audit quality. Meanwhile, auditor performance and locus of control have a positive and significant influence on audit quality.
Faktor-Faktor Yang Mempengaruhi Audit Switching : Opini Audit, Ukuran KAP Dan Audit Delay M Erbi Farel KH; Cris Kuntadi
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2024): Mei : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i2.1218

Abstract

This research aims to investigate the factors that influence companies in carrying out audit switching or changing auditors. Specifically, this research analyzes the influence of audit opinion, size of the Public Accounting Firm (KAP), and audit delay on a company's decision to change auditors. The issue of audit switching is important considering the existence of regulations that require regular rotation of auditors to maintain audit independence. Using a sample of companies listed on the Indonesia Stock Exchange, this research applies a logistic regression model to test the influence of independent variables (audit opinion, KAP size, and audit delay) on the dependent variable, namely audit switching. The data used comes from financial reports and company audit reports.
Co-Authors A'isyah Maratusholeha Abdul Kholik Abdullah, Anton Achmad Taufik Achmad Taufik Achmad Zauhar Muqtafi Adawiyah, Rofiana Ade Irfansyah Adelia Dian Cahya Safitri Adi Apriadi Adi Nugroho, Didiet Adira Oktaviani Tita Nurjanah Afifah Muannis Hanifah Afifah Rohmawati Afifah Safitri Afika Handayani Agrayi Afifa Putri Agustina Yohana Simbolon Agustono Agustono Agustono Agustono, Agustono Ahmad Ali Ahmad Jarot Ainun Basita Ajeng Dwi Rahayu Aji Permana Aji Permana, Aji Alfara, Dicky Maiza Alfio Surya Reynaldi Alfiya Rahmawati Alief Rahmawati, Aulia Alifia Rizky Zalfa Alvian Nurkhakim Alvina Renitha Chandra Amalia , Dwi Amanda Nurmaulida Andika Dwi Hertanto Andre Pamungkas Andrian, Elgy Angga Oktapriono Anggi Kirana Septiani Anindra Salsabilla Anita Meilani Anita Meilani Anita Meilani Annisa, Nada Annisaa Nurrul Fasya Antaiwan Bowo Pranogyo Anton Abdullah Antoni Ludfi Arifin Any Eliza April Gunawan Malau Arie Wardhono Arief Rusdyansyah Arief Rusdyansyah Arief Rusdyansyah Arista, Dhea Arizcha Hendra Try Saputra Arne Frans M. Simamora Arrafat, Bhima Shakti Arum Indri Retnoningsih Asep Saputra Astri, Sofyanti Astuti, Iis Putri Aureta Zhabila Eka Putri Aviana Aviana Aviana, Aviana Avivah Shafa Nada Avriliani Dwi Septiana Ayu Jenflonita, Hartini Ayu Wulandhari, Dessy Bagas Prinanda Baginda Sultan Aritonang Bagus H, Bambang Bambang Sumali Bambang Suprianto . Bangun, Lela Mariati Br Basri, Husen Bella Nugraheni Bella Nugraheni Bhayu Adi Puspita Bhayu Adi Puspita Bhima Shakti Arrafat Brahmana, Steven Brema Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Bunga Manggala Suci Cantika Ramadina Putri Darma Carlos Daniel Nainggolan Caroline Dwitami, Swidia Caroline, Evline Cempakasari, Indira Chandra Kurniawan Chanra Purnama Christine Maisye Mansawan Christofer Sembiring Cipto Juwanto Cipto Juwanto Cipto Juwanto Citra Etika Costa, Augusto Da Cut Zia Auralia Damar Fitriyanti, Daniyyah Damayanti, Fedra Damayantie, Rita Tri Dani Iwan Saputra Dani Pramesti S.W Dani Pramesti Setiowati Daniel Dewantoro Rumani Daniyyah Damar Fitriyanti Darma Sari Dea Angraeni Dea Safira Dea Wulan Saputri Deddi Harpan Dede Ashadi Dede Liawati Deliana Deliana , Deliana DELIANA DELIANA Deliana Deliana Della Puspita Denada Agustia Nanda Denisa Salsabila Viyanis Denya Saputri Desi Fitria Desi Ratna Sari Dessy Ayu Wulandhari Devan Adika Prasetya Devina Falensy Dewi Triliyani Dhea Arista Dhian Supardam Dian Asri Finlandia Dian Rosdiana Dian Rosdiana Diana Fungki Diana Kusmanto, Diana Kusmanto Didi Suryadi Didi Suryadi Didiet Adi Nugroho Dijan Widjowati Dilla, Salsa Dina Juniarti Barokah Dina Juniarti Barokah Dinu Rosyid Pramono Diva Nuraulya Diva Nuraulya Djamal Firmansyah Doddy Chandra Banjarnahor Dwi Amalia Dwi Martani Dwi Renaldy Putra Dyah Setyaningrum Edy, Hamdan Sarwo Eka Khoiriah Elgy Andrian Elisa Khoeriyah Sukawanda Elisabeth Limbong, Tania Ema Velayati Ema Velayati Enjelina, Widhya Nur Eric Hermawan Ervan Reri Nugraha Ery Herliana Ery Herliana Evi Ekawati Evline Caroline Fadhil, Naufan Fadia Nazwari Faizal, Dyan Fanisa eka Pratiwi Fanny Jie Kristin Farhan Zulfahmi Farida Asfiah Fasa Aska Dera Fathur Izani, Iqbal Fatikasari, Riska Febriyanti, Lia Feti Fatonah Fidiantoro, Aldi Agung Firmansyah, Djamal Fitri Dwi Rachmawati Fitri Nur Kaifa Fitrie Handayani Frenadi Irianto Frenadi Irianto Galih Anggriawan Galih Anggriawan Galih Cheria Puspita Galih Cheria Puspita Ghifari Daris Al Raffi Giacinta Tiara Elfranti Bolly Gunawi Tantra Hadi Prayitno Hana Hanifah Hanan Vania Amelinda Hanifah Lestari Hanifah, Afifah Muannis Hanifatun Nisa Hanung Deswinta Syaharani Harnovinsah Harnovinsah Hartini Ayu Jenflonita Hartini Ayu Jenflonita Hasbullah Eka Saputra Hemi Pamuraharjo Hendi, Hendi Ependi Heri Sudarmaji Heri Sudarmaji Hertanto, Andika Dwi Herty Safitry Yunintasari Heru Subekti Heru Subekti Herwidyawati, Yuliza Hesti Nur Rahmah Hilary, Rahmatika Fidela Hutabarat, David Hotman Ian Arbatona Icen Kelintinas Idel Eprianto Ilham Arief Kusumawijaya Imam Fawzi Putra Imelda Aryani Indah, Siti Sholeha Indira Cempakasari Indra Kurniawan Ira Triyana Irene Evi Krismawati Irfansyah, Ade Irianto, Frenadi Irvan Zakaria, Muhammad Ismoko, Yoga Hendy Isnaeni Aisyah Israida Susanti Iwan Engkus Kurniawan Iwan Engkus Kurniawan Izni Shafie, Dalili Jihan Rahmah Fadiyah Josua Christian Marpaung Juniarty Erika Magdalena Saragi Kalis Endah Wahyuni Karennia Junisa Kartika Melvina Belinda Kasanti Herdiansyah, Eli Kevin Martinus Hia Khairina Nur Shadrina Khairunnisa, Nabilah Rafifah Kiran Maharani Kirana Septiani, Anggi Kristin, Fanny Jie Lamria Indah Nainggolan Larsen Barasa Leni Marlina Lestari, Hanifah Lia Puspasari Lia Puspasari Lia Puspasari Lidia Margaretta Purba Lilies Esthi Riyanti Lilies Esthi Riyanti Limbong, Tania Elisabeth Linda Agustina Saputri Linda Setyorini Lindawati Gani Livrianti, Nurma Loura Indrawijaya Luthfi Ajisantoso M Akbar Nayandra M Erbi Farel KH M Farhan Reza Ridho Kholik M. Bagus Rafly Mokoginta M. Iqbal Anugerah Berutu Maidani, Maidani Mailangkay, Jeffry Manarul Hidayat Margareth, Thania Marudut Bernadtua Simanjuntak Marundha, Amor Mar’ie Muthohhar Rafi Masril Tua Rambe Megawati Sitompul Meilani, Anita Meilinasari Nurhasanah Hutagaol Meli Andriyani Meylia Candrawati Miranda Sekar Faniati Mismiana, Cita Mohammad Ibnu Seina Mulyana Muh Wildan Muhamad Daffa Fairus Muhamad, Fadel Muhammad Ihsan Muhammad Irvan Zakaria Muhammad Irvan Zakaria Muhammad Nurizal AR Muhammad Rivki Adrian Muhammad Rivki Adrian Muhammad Rizki Muhidin, Adam Desvian MULYADI Murtiningrum, Rita Musdalifah, Hani Musliadi Lubis Mutia Apriliani Nabila Ahdania Azahra Nabila Suci Ramadhani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Nabilah Rafifah Khairunnisa Nada Annisa Nadia Oktaviani Nadiva Nasya Rukmananda B Nafal Thorfi Nurrahman Naili, Gifara Ismatun Nala Ratih Nanditya Andini Nanin Pattingalloang Nasiatul Hana Fikriyah Natanael Suranta Natasya Arifa Salsabila Naufal Mahfudz Nelly Natalia Purba Neyla Safitri Ninda Sherly Anggraini Ninda Sherly Anggraini NNS Oktaviani, Tri Artharini Novia Tatyana Salsabila Nur Alfriani Handayani Nur Wibowo, Untung Lestari Nurarifah, Syifa Nurizal AR, Muhammad Nurma Livrianti Nuryati, Tutty Nusantara, Panji Octavianingrum, Sekar Intan Oktavilia Kristanti Oktaviyani, Tri Pamungkas, Andre Pamuraharjo, Hemi Panata Bangar Hasioan Sianipar Panderaja Soritua Sijabat Pardian, Doni Pertiwi, Aditya Endah Pramesti S.W, Dani Pramono, Dinu Rosyid Prasetyo Boeditjahjono Boeditjahjono Prihasti Nur Amalia Pristine Hollysaa Prita Yuniarti Ramayani Purnowiyanto Putri, Tiara Eka R Luki Karunia Rachma Syah Fitri Isnaini Rachmat Pramukty Rachmawati Yuslina Rafdy Alwafi Rahmad Akbar Rahmadhani, Sherly Suci Rahmat Pramukty Rahmi Oktavia, Nur Raihan Abdul Tsaqif Raja Amin Raya RANDHI RANDHI PARDEDE Rani Meisya Fitriyani Rani Meisya Fitriyani Raya, Raja Amin Regita Isna Aisyah Reina Reina Riatno Jonni Parulian Ribka Lotty Purwitasari Richardo Saragih Rifqi Raza Bunahri Rini Sadiatmi Risca Ifani Riska Dwi Nurcahyani Riska Fatikasari Ristanti, Farisya Rita Tri Damayantie Rita Tri Damayantie Riyanto Riyanto Riyanto Riyanto Riyanto Riza, M. Difa Rizal Rochmansyaha Rizki Riana Putri Rizkiawan Putra Patriotik Rizkita Sari Rizkita Sari Rofiana Adawiyah Rohani Ningsih Roslianna Simatupang Rossi Adi Nugroho Roy, Jhones RR. Ella Evrita Hestiandari Rudolf, David Saefani Nur Hanifah Safitry Yunintasari, Herty Sahidal Sahidal Salsabila, Novia Tatyana Salsabilla, Anindra Salsadilla Salsadilla Salsadilla, Salsadilla Santoso, Arie Budi Sappali, Winda Wahyuni Saputri, Sylviana Maryanti Sari, Rina Harleyna Sari, Rizkita Sari, Yetri Martika Satriyo, Fadhilah Naufal Sela Dwi Putri Sembiring, Christofer Sembiring, Rinawati Sendy Santika Septiani, Anggi Kirana Septika Baeti Zahrotunnisa Setiowati, Dani Pramesti Setiyowati, Rina Tri Setyorini, Linda Shalihah Dwi Adini Shella Febrianisa Shella Febrianisa Shella Juniet Dubelta Shopia Aulia Tasya Sifa Ulfa Ziah Sigit Trianto Silmi Kafah Aulia Simbolon, Agustina Yohana Simon Agus Siburian Siti Khumairoh, Siti Siti Maisa Zahara Siti Rachmah Akbar Siti Rahmawati Siti Rahmawati Sitti Hadija Sitti Hadija, Sitti Soewandy Soewandy Soewandy, Soewandy Sofyanti Astri Sorrell, Galih Rosanti Sri Indah Lestari STIALAN, Sutanto Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya Sugih, Sugiharti Suherman Sukarwoto SULASTRI Sumartanto, Dedi Supaijo Supaijo SUPARJI Suparji Supriyadi Suriany, Suriany Suryanta, Aris Susanti Oktaviani, Tri Artharini Nungki Noor Susi Herawati SUSI LESTARI Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syairi Anwar Syamsiar, Syamsiar Syasi Ikhlami Syafira Tan, Willy Tania Elisabeth Limbong Tatyana Salsabila, Novia Theresia Septrina Theresia Septrina Tiara Eka Putri Tiara Elfranti Bolly, Giacinta Tigor Panuturi Tambunan Titis Ari Wibowo Tomi Setyo Wijanarko Tri Apriadi Tri Artharini NNS Oktaviani Tri Artharini Nungki Noor Susanti Oktaviani Tri Cahyadi Tri Oktaviyani Tri Widyastuti Tri Yuli Lestari Tsaqif, Raihan Abdul Tuerah, Irene Yowina Maria Tunida Aliyani Uci Rosalinda, Ursula Ujang Hanief Mustofa Uly Natasya, Ribka Untung Lestari Nur Wibowo Untung Lestari Nur Wibowo Ursula Uci Rosalinda uswatun khasanah Utamy, Dhea Putri Velayati, Ema Veronica Mithaulina Viki Anggrayani Viktor Suryan, Viktor Vina Hariyati Vini Aulia Alpian Vyandha Angelisa Handina Wardhani Wahyu Suryo Majid Wegy Aprilia Pratiwi Wesly, Jhon Wibowo, Titis Ari Widi Widayat Widi Widayat Widianto, Angger Wisnu Wildan, Muh Wildan Winarno Winarno Winarno Winarno Winarta, Wiwiek Winda Wahyuni Sappali Wira Eka Banias Wiwi Prapti Wulandari Wulandari Yuriski, Yuniza Wulandari, Wiwi Prapti Wulandhari, Dessy Ayu Yakub Rozani Gagali Yayu Nopriani Martha Yayuk Suprihartini Yeni Fahrinda Yogi Irwanda Yuli Permatasari Yulia Dwi Safitri Yulia Safitri Hasibuan Yulia Wijayanti Yulia Wijayanti Yuliana, Lily Yulianti Yuni Puspo Hapsari Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yunintasari, Herty Safitry Yuslina, Rachmawati Yusuf Ansori, Dede Ziah, Sifa Ulfa