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All Journal Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin
Ratna Anggraini
Fakultas Ekonomi Universitas Negeri Jakarta
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Faktor Audit dan Karakteristik Perusahaan Terhadap Financial Restatement Nadya Annida; Ratna Anggraini; Hafifah Nasution
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.01

Abstract

This study analyzes the predictive power of audit report lag, key audit matters (KAM) disclosure, firm size, and leverage toward financial restatement. Data compilation follows a quantitative path, utilizing secondary sources from audited annual disclosures of IDX-listed corporations in the infrastructure, basic materials, consumer cyclicals, and consumer non cyclicals sectors from 2023 to 2024. The final sample incorporates 364 enterprises, accumulating 728 firm-year observations selected via purposive sampling. Statistical estimations executed through logistic regression (IBM SPSS Statistics 29) show that audit report lag, KAM disclosure, and organizational size all have positive and significant impacts on the occurrence of financial restatement. Meanwhile, leverage does not play a significant role. These findings reinforce agency arguments that audit-related complexities and scale-driven transactions heavily influence financial reporting adjustments in emerging economies.
Penyusunan Pedoman Atas Pemasukkan Dan Pengeluaran Kas Pada Pesantren Baitul’ulum Wal Huffadz Al Usmani Chika Aulia; Hera Khairunnisa; Ratna Anggraini
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/draw0598

Abstract

This study aims to analyze the preparation of guidelines for cash income and expenditure at the Baitul'ulum Wal Huffadz Al Usmani Islamic Boarding School. This research design uses a research and development approach (R&D) with the ADDIE model consisting of Analysis, Design, Development, Implementation, and Evaluation. The ADDIE model serves as a reference in designing accounting guidelines, SOPs, and documents for an effective, efficient, and structured cash income and expenditure cycle. Based on the results of the study, it was found that the process of managing cash income and expenditure at the Baitul'ulum Wal Huffadz Al Usmani Islamic Boarding School is still carried out simply. Financial records are managed by the Islamic boarding school treasurer with a prior approval mechanism from the Islamic boarding school leadership. However, these records are not yet supported by written guidelines and standard procedures, so cash management still depends on the habits and understanding of financial managers. This study resulted in a draft of cash income and expenditure guidelines compiled based on the results of interviews, observations, and the actual needs of the Islamic boarding school. These guidelines include the preparation of supporting documents, a procedural flow for cash receipts and disbursements, and examples of simple record keeping, which are expected to assist Islamic boarding schools in realizing more orderly, transparent, and accountable financial management.
Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report Akhmad Faizhal; Ratna Anggraini; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.12

Abstract

This study aims to analyze the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure. This study uses a quantitative method with energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period as the analysis unit. The data in this study uses secondary data taken from financial reports and sustainability reports obtained through the IDX website and the company's official website. The sample was selected using purposive sampling with a final number of observations of 163. This study uses panel data regression to investigate the relationship between independent variables and sustainability report disclosure using Eviews 13 software. The study’s findings demonstrates that independent commissioners and audit committees have no significant effect on sustainability report disclosure. Furthermore, profitability has a significant negative effect on sustainability report disclosure. In the meanwhile, firm age has a positive effect on sustainability report disclosure.
Co-Authors Aji Ahmadi Sasmi Akhmad Faizhal Anisyha Wiendha Antoro Ati Sumiati Chika Aulia Eria Nissa Awalia Erika Takidah Galih Estu Pranoto Hera Khairunnisa M. Yasser Arafat Maudy Shinta Maychella Muhammad Yusuf N Noormayusti Nadya Annida Nasution, Hafifah Nurul Rahmi Randi Hermawan Bulo Rida Prihatni Rokhayani Rokhayani Surya Anugrah Tri Hesti Utaminingtyas Vina Ayu Naafilah Yustina Ribka Manggaprouw