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All Journal PROSIDING SEMINAR NASIONAL Economic Journal of Emerging Markets JURNAL AKUNTANSI DAN AUDITING Media Ekonomi dan Manajemen Jurnal Akuntansi Jurnal Dinamika Ekonomi dan Bisnis Fokus Ekonomi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Balance Vocation Accounting Journal Eksos JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Trends Economics and Accounting Research Jurnal Rekognisi Akuntansi (JRA) Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Simki Economic
Fitri Ella Fauziah Nurul Komaryatin Dwi Agung Nugroho Ariyanto
Universitas Islam Nahdlatul Ulama Jepara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Good Corporate Governance, Persentase Saham Publik dan Leverage Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia (BEI) dengan Periode IPO 2011-2015) Fatimatuz Zahroh; Fitri Ella Fauziah
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.605 KB) | DOI: 10.34001/jra.v1i2.169

Abstract

This study aims to examine the effect of Good Corporate Governance in terms of institutional ownership, managerial ownership, audit committee, independent commissioner, percentage of public shares and leverage on earnings management in companies conducting Initial Public Offering (IPO). This research is classified as pure quantitative research. This research was conducted using purposive sampling method so that a sample of 67 companies was obtained. The data analysis method used in this study is multiple linear regression analysis using the SPSS version 20 analysis tool. Based on the results of the analysis, it is found that Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies that carry out IPOs; Good Corporate Governance seen from managerial ownership has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from independent commissioners has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from the audit committee has a positive influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on earnings management in companies conducting IPOs; Good Corporate Governance seen from institutional ownership has a negative influence on the earnings management of companies conducting IPOs.
FINANCIAL STATEMENT FRAUD DETECTION WITH FRAUD TRIANGLE ANALYSIS Fitri Ella Fauziah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 17, No 2: Desember 2022
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.17.2.398 - 430

Abstract

Fraud on financial statements can occur in any agency, including state-owned companies. The selection of BUMN as the research sample was due to the fraud cases occurring in BUMN. This study detects the occurrence of fraudulent financial statements with fraud triangle analysis. The purpose of this research is to analyze financial stability, external pressure, financial targets, monitoring effectiveness, nature of industry and auditor turnover for fraudulent financial statements. The analysis used was multiple regression, t-test and F-test. The research findings determined that external pressures and financial targets had an effect on financial statement fraud, but financial stability, monitoring effectiveness, the nature of the industry and auditor turnover gave the opposite result.
PENGARUH RETURN ON ASSET, FIRM SIZE DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM: PENGARUH RETURN ON ASSET, FIRM SIZE DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM Aldina Khoirul Fitroh; Fitri Ella Fauziah
Jurnal Rekoginisi Ekonomi Islam Vol. 1 No. 1 (2022): Jurnal Rekognisi Ekonomi Islam Volume 1 No 1 Februari-Juli 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v1i1.157

Abstract

The purpose of this study was to determine the effect of return on asset, firm size, and price earning ratio on stock return. The objects chosen in this study were mining sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research is a descriptive study with a quantitative approach. The number of samples used was 38 companies taken through purposive sampling. This study uses secondary data. The data analysis method used is Descriptive Statistics, Classical Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis. The results showed that return on asset variable (X1) had a significant positive effect on stock return with a significance value of 0.000, firm size variable (X2) had no effect on stock return with a significance value of 0.164, and for price earning ratio variable (X3) shows that there is no effect on stock return with a significance value of 0.000, and for the audit tenure variable (X4) significant positive effect on the integrity of financial statements.
Resiko Bisnis, Profitabilitas, Nilai Perusahaan, Perataan Laba Sebelum dan Saat Pandemi Covid-19 pada Sektor Barang Konsumsi Fitri Ella Fauziah; Murharsito
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1239

Abstract

The objective of this study is to determine whether there are differences in company risk, profitability, company value and income smoothing before and during the Covid-19 pandemic. This research is quantitative research with the research population including consumer goods companies listed on the IDX and the research sample selection used purposive sampling. Data analysis used the sample difference test t-test and paired Wilcoxon test. The research findings are that profitability has a different test value of 0.017, which means that it has a difference before and during the Covid-19 epidemic, but the variables of company value, business risk and income smoothing each have a different test value of 0.266; 0.601 and 0.218 which means there is no difference before and during the Covid-19 epidemic.
The Determinant of Audit Delay Fauziah, Fitri Ella; Murharsito, Murharsito
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.603

Abstract

This study sought to ascertain and evaluate the impact of proximity to one another, audit committee financial expertise, CEO duality, and the nature of firm activities on the audit delay of state-owned corporations listed on the Indonesia Stock Exchange. In this study, a sample of state-owned businesses was chosen through the use of multiple regression as an analytical technique in conjunction with purposive sampling. The findings revealed that while audit committee expertise had no significant impact on audit delay and that CEO duality had a substantial positive impact, geographic proximity and the nature of the company's activity variables had a significant negative impact on audit time.
EFISIENSI BANK-BANK BUMN INDONESIA DI MASA PANDEMI COVID-19 Murharsito, Murharsito; Fauziah, Fitri Ella
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.8679

Abstract

Penelitian ini memiliki tujuan menganalisis dampak Covid-19 terhadap efisiensi bank-bank BUMN di Indonesia, dengan menggunakan Data Envelopment Analysis (DEA). Penelitian ini mengambil sampel 4 bank BUMN Indonesia periode 2019-2021. Secara keseluruhan, dari hasil penelitian efisiensi empat bank BUMN di Indonesia, terdapat 2 bank yang mencapai tingkat efisiensi maksimal 100% selama tiga periode secara berturut-turut, yaitu BRI dan BTN. Namun terdapat juga 2 bank yang belum secara konsisten mencapai tingkat efisiensi yang optimal, dimana tingkat efisiensi rata-rata masih di bawah 100% yaitu Bank Mandiri dan BNI. Perhitungan tingkat efisiensi pada bank BUMN melalui variabel masukan yang terdiri dari Simpanan Nasabah, Beban Tenaga Kerja, Beban Non Bunga, dan Beban Bunga, sedangkan pada keluarannya terdiri dari Jumlah Pinjaman, Pendapatan Bunga, dan Pendapatan Non Bunga.
Analysis of Factors Influencing Investor Interest in Investing in Mutual Funds Through the Bibit Application Tazkiyah, Aufa; Fauziah, Fitri Ella
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.905

Abstract

Among Indonesia's most prominent investment platforms is the Bibit application, which specializes in mutual fund investments and caters primarily to novice investors. This research seeks to explore the effects of Investment Benefits (X1), Investment Knowledge (X2), Minimum Investment Capital (X3), and Features of the Bibit Mutual Fund Application (X4) on Investor Interest in investing in mutual funds via the Bibit app (Y). The study adopts a quantitative methodology, targeting individuals who have used the Bibit app to invest at least once, are 18 years or older, and live in Java. A total of 150 respondents participated, with data gathered through questionnaires as primary data and supported by secondary sources such as books, academic journals, websites, and other documents. Using multiple linear regression analysis with SPSS version 25 software, the findings revealed that although Investment Benefits had a positive correlation with investor interest, this influence was not statistically significant. Conversely, variables such as Investment Knowledge, Minimum Investment Capital, and Application Features were found to have a significant positive impact on investor interest in mutual funds through the Bibit platform.
The Effect of Green Accounting and Corporate Social Responsibility on Profitability Putri, Erlia Intan Rismaliana; Fauziah, Fitri Ella
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.948

Abstract

This study aims to understand how Green Accounting and Corporate Social Responsibility (CSR) affect the level of profitability of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. This research adopts quantitative methods to produce data that can be measured accurately. Sampling was carried out using purposive sampling technique, where companies were selected based on a number of specific criteria. From this process, 19 relevant companies were obtained within three years, resulting in a total of 57 data samples. The data processing was done with the help of Microsoft Excel and SPSS software version 26. To analyze the data, methods such as descriptive analysis, classical assumption test, regression analysis, and hypothesis testing were used. The results showed that the implementation of Green Accounting and CSR has a significant positive impact on company profitability. This underscores the importance of integrating green accounting and social responsibility practices into a company's strategic planning to improve its financial performance
MARKET REACTION ON PT GARUDA INDONESIA DEBT RESTRUCTURING ANNOUNCEMENTS Fauziah, Fitri Ella; murharsito, murharsito
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4522

Abstract

Corporate debt restructuring is a meaningful mechanism for firms in supervising their financial challenges. This study examines the market reaction to debt restructuring announcements by PT Garuda Indonesia, a prominent Indonesian airline facing financial distress. The research employs an event study methodology, analyzing stock price movements 7 days before and after key restructuring announcements. Data was collected from the Indonesia Stock Exchange (IDX). The method employed in this study was the Shapiro-Wilk to test the normality and paired sample t-test to test the hypothesis. The results show a significant difference in stock prices for the announcements on December 30, 2020 and December 29, 2023. These results provide implications that the market can provide a positive response or provide appreciation for corporate debt restructuring events as in the case of PT Garuda Indonesia. This study provides an understanding of market efficiency and the impact of corporate financial strategies related to debt issues that are still rarely found in the literature.
The Influence of Earnings Opacity on Cost of Equity with Earnings Persistence as a Moderating Variable Divani Aulia; Fitri Ella Fauziah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.54941

Abstract

This research aims to understand and evaluate the role of earnings persistence as a moderating variable, as well as to examine the influence of earnings aggressiveness and earnings smoothing on cost of equity. Employing a quantitative research approach with secondary data sourced from financial statements of manufacturing companies listed on the IDX during the 2021-2023 period. The sample was selected based on purposive sampling criteria, yielding 114 data samples. Data analysis utilized multiple regression and absolute difference value test through SPSS 25. The results indicate that earnings aggressiveness and earnings smoothing demonstrate a significant positive influence on cost of equity. The main findings reveal that earnings persistence only moderate and weaken the relationship between earnings smoothing and cost of equity, but fails to moderate the relationship between earnings aggressiveness and cost of equity. This suggests that earnings persistence only reduces investor risk perception in earnings smoothing practices, but not in earnings aggressiveness practices
Co-Authors Ahmad Syaroni Aldina Khoirul Fitroh Anik Widiani Bening Kristyassari Divani Aulia Emanuel Kristijadi Fatimatuz Zahroh Ichwan Marissan, Ichwan Mohamad Rifqy Roosdhani Murharsito Murharsito Nichlah Hidayah Nurul Huda Nurul Komaryatin Putri, Erlia Intan Rismaliana Rr. Iramani Shofa Zulfriza Yuliana Sri Mulyani Tazkiyah, Aufa