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All Journal PROSIDING SEMINAR NASIONAL Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Dayasaing Riset Akuntansi dan Keuangan Indonesia Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Jurnal STIE Semarang (Edisi Elektronik) JIFA (Journal of Islamic Finance and Accounting) Majalah Ilmiah Bijak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Abdi Psikonomi Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Bisnis dan Kewirausahaan prosiding seminar nasional Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Review of Applied Accounting Research Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Review of Accounting and Business Unisia International Journal of Economics and Management Research KENDALI: Economics and Social Humanities Duconomics Sci-meet (Education & Economics Science Meet) Paradoks : Jurnal Ilmu Ekonomi PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Majapahit Journal of Islamic Finance and Management E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting)
Rina Trisnawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Proceeding ISETH (International Summit on Science, Technology, and Humanity)

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Good Corporate Governance, Corporate Social Responsibility Disclosure, and Firm Value Rina Trisnawati; Noer Sasongko; W Wiyadi; Lykna Indrawati
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2019: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Purpose: this study was conducted to analyze the effect of good corporate governance on disclosure of corporate social responsibility and its impact on corporate valueMethodology: This research is a study that used a quantitative approach. The population of this research was all property, real estate and building construction companies listed on Indonesian Stock Exchange during the period of 2013-2017 as many as 320 companies and the total sample is 295 companies. The sampling method used purposive sampling, The analysis data used stepwise regression.Results: Institutional ownership affects the disclosure of corporate social responsibility , while the managerial ownership, the number of the board of commissioners, the number of the audit committee do not affect the disclosure of corporate social responsibility. Disclosure of corporate social responsibility affects the value of the company,Applications/Originality/Value: GCG implementation provides support for stakeholders, community and the environment. One form of implementing corporate governance principles is the implementation of Corporate Social Responsibility (CSR). Shareholders seek to maximize the value of the company by surrendering its management to disclose its activities .CSR is one of primarily activity by management to maximize the firm value.
The Effect of Audit Tenure, Audit Fee, Auditor Specialization, Auditor Reputation and Firm Size on Audit Quality Damayanti, Risma Alfian; Trisnawati, Rina
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Purpose: This study seeks to examine the impact of audit tenure, audit fees, auditor specialisation, auditor reputation, and the size of accounting firms on the quality of audits in manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. Recent public perceptions of audit quality have been influenced by the discovery of violations within clients' accounting systems, which have been reported in audited financial statements. These violations involve public accountants, highlighting the importance of the manufacturing sector to the Indonesian economy. This sector, with its high volume of transactions and complexity compared to other sectors, necessitates further research to identify factors that can influence audit quality, particularly in manufacturing companies. In this study, audit tenure, audit fees, auditor specialisation, auditor reputation, and the size of the accounting firm are considered as independent variables, with audit quality as the dependent variable. This research is conducted with a commitment to rigour and thoroughness, reflecting the standards expected of seasoned researchers in the field. Methodology: This study utilises SPSS software version 27 for hypothesis testing, descriptive statistical analysis, and logistic regression analysis. Secondary data were gathered from 193 manufacturing companies listed on the Indonesian Stock Exchange, spanning a four-year observation period. The sample was selected using a sampling method, yielding data from 168 companies. Results: The research findings indicate that audit tenure and auditor specialisation significantly influence audit quality. Conversely, audit fees, auditor reputation, and firm size do not have a significant impact on audit quality. Applications/Originality/Value: The study underscores the importance of specialisation in client selection for public accounting firms aiming to enhance audit quality. This research contributes original insights of value to the field, particularly for practitioners seeking to improve audit processes and outcomes.
The Effect of Institutional Ownership, Managerial Ownership, Audit Committee, Audit Quality, and Audit Tenure on Financial Statement Integrity Kurniawati, Fitri; Trisnawati, Rina; Fatchan, Fuad Hudya
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5333

Abstract

Purpose: This study aims to examine the effect of institutional ownership, managerial ownership, audit committee, audit quality, and audit tenure on the integrity of financial statements. This type of research is quantitative research. The population in this study were manufacturing companies in the consumer goods sector listed on the IDX for the period 2019- 2022. The sampling technique used in this study was purposive sampling and the final result of the data sample was 38 data with a research period of 4 years, so that the sample used was 138 data. Data analysis methods using SPSS by testing multiple linear regression analysis methods. The test results and analysis of research data obtained the conclusion that the audit quality variable has a significant positive effect on the integrity of financial statements variable. While the variables of institutional ownership, managerial ownership, audit committee and audit tenuree have no significant effect on the integrity variable of financial statements.
The Influence of Environmental Performance, Risk Minimization, Firm Size, Public Share Ownership, and Audit Committee on Corporate Social Responsibility (CSR) Disclosure Maharani, Risda Lalita; Trisnawati, Rina; Pusparini, Nandya Octanti
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5399

Abstract

Purpose: This study aims to examine the influence of environmental performance, risk minimization, firm size, public share ownership, and audit committee on Corporate Social Responsibility (CSR) disclosure. The measurement of Corporate Social Responsibility is felt in the global reporting initiatives (GRI)-G4 index which is seen from the company's annual report. Methodology: This research adopts a quantitative approach. The population of the study consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sampling technique used is purposive sampling and got 13 companies, with 4 years observation. So the total sample studied is 52 data. Data analysis was performed using SPSS. The data have been collected analyzed by using the classical assumption test and then tested the hypothesis by multiple linear regression methods with the F test, coefficient of determination, and t-test. Results: This study reveals that firm size and audit committee variables have a significant effect on CSR disclosure. Meanwhile, environmental performance, risk minimization, and public share ownership variables do not have a significant effect on CSR disclosure. Applications/Originality/Value: Corporate Social Responsibility (CSR) is a form of environmental and social responsibility performed by the company to their stakeholders due to the impact of operating activities. CSR information disclosed in the annual report is still not specific because the social responsibility disclosure policy in Indonesia is still voluntary, so in the practice there is still a lot of variability in the breadth of items disclosed and issues arise due to companies that are not taking CSR activities seriously. Therefore, this research is expected to be a guide for policy makers in making regulations and companies as actors of CSR activities to pay more attention to the social and environmental impacts of business activities and disclose them transparently.
The Effect of Board Composition, Audit Report Lag, Auditor Switching, Audit Committee and Audit Tenure on Audit Quality Rifany, Risty; Trisnawati, Rina; Kholillulloh, Fajar
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5400

Abstract

Purpose: To examine the effect of board composition, audit report lag, auditor switching, audit committee and audit tenure on audit quality in companies listed on the Indonesia Stock Exchange. This research is based on several findings of cases of embezzlement of funds and taxes that have occurred in several metal subsector companies and the like, related to the low quality of the resulting financial statements. Methodology: The method used in this research is the quantitative method. The population in this study imcluded manufacturing companies in the metal subsector and the like listed on the IDX in 2019-2023. The sampling technique used in this research is the saturated sampling technique, and the final result of the data sample is 85. The data analysis method uses SPSS software to test the logistic regression analysis method. Results: Based on the results of the analysis using the dummy method, it is concluded that the board composition variable, audit report lag, and audit committee have a significant effect on audit quality, while the auditor switching variable and audit tenure have no significant effect on audit quality. Applications/Originality/Value: The results of this study are hoped to provide benefits to auditors, company management, and the scientific field because this research discusses and provides recommendations on what factors can affect audit quality. As well as this understanding can be used as a recommendation for improving performance and corporate governance. this research is a development of previous research with updated independent variables on board composition and audit committee. From the results of the literature review, it is found that there are still few studies that discuss the impact of board composition on audit quality by measuring the number of boards of directors in the company.
Co-Authors - Wiyadi Adhira Utami Adhitya Taufik Nugraha Aflit Nuryulia Praswati Agustin, Dika Mardova Ahmad Mardalis, Ahmad Ahyani, Fatchan Andy Dwi Bayu Bawono Anggraini, Nuke Anggun Siska Putri Utami Aninda Ayu Utama ANINDA AYU UTAMA Anis Nur Wulandari Apriyani, Afifah Nurul Arief Budhi Dharma Aryanti, Rahmi Ayunda Putri Nilasari Azmi, Nada Alya Bika Juwanto Chuzaimah Chuzaimah Daffa Ulhaq Damayanti, Risma Alfian Dewi Pramesti Kusumaningrum Diana, Ulfi Duke, Dianliska Istanto Dzikriya Syukriyana Ecclisia Sulistyowati Edy Priyono Effendi, R.Y. Eka Retno Agustin Eko Sugiyanto Eko Sugiyanto Elfa Retta Kiky Rosanna Dewi ENI SETYOWATI Eny Kusumawati Eny Kusumawati Eny Kusumawati Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Eskasari Putri Evi Dewi Kusumawati Fajar Kholillulloh Fatchan Achyani Fatchan Ahyani Fatchan, Fuad Hudya Firlina Rizky Ramadhina Fitri Kurniawati Fitria Novita Sari, Fitria Novita GALUH CANDRA KIRANA Hafia'annida Firdaus Az-zahra Handy Nugraha Happy Purbasari Hasna Isnabella Hepy Adityarini, Hepy Hildha Regiana Arya Swastika Husna, Aufi Muaddibah Ilham Nugrahanto Raharjo Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Irza Mahfud Nasirudin Ismi Nur Halimah Ivana Cahyaningrum Junifa Wijinurtini Puspita Sari Karinda, Marcella keisha Jenny Maulida Nugraha Khoirun Nisa' Nur Hasanah Kholifah Rizkia Syahfitri Khotimah, Laillatul Kumalasari, Rania Hasna Kumara, Nyoman Sekar Perwita Ari Laillatul Khotimah Lutfi Refia Anandarin Luthfi Aulia Rachmawati Lykna Indrawati Maharani Maharani Maharani, Risda Lalita Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Masyian, Syamsu Rijal Meisa Widhaningrum Meliana Rahmawati Mugi Handayani Muhammad Isya Cholillah Mujiyati Mujiyati Mulato, Febry Yuni Najwan Malika Nashirotun Nisa Nurharjanti Nashirotun Nisa Nurharjanti Nikano Ridho Handoko Utomo Ninda Asmi Wardani Nisa Nafisa Sholikhah Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Novandito, Lucky Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Nurma Indah Azizah Nuwun Priyono Petrus Dala Wolo Pramessita Berliany Pramessita Berliany Prasetyo Panji Pramudya Purbasari, Happy Pusparini, Nandya Octanti Putri, Silvy Agustina Putri Putri, Tri Asti Sari Rahmitha, Nadilla Cahya Retno Susanty, Theresia Novie Rifani Nasrullah Irmanidar Rifany, Risty Riffo Erlina Rima Endah Pratiwi Ristina Fauzia Bastiarso Putri Rohmah, Rizqi Nur Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah Sana Salsabila Saputra, Winandra Adhi Sarbini Sarbini Sasmita, Annri Sayekti Endah Retno Meilani Setyowati, Erma Shindi Angghraeni Sholikhah Nur Rohmah Silvia Wulandari Siti Aisyah Sonia Murti Sri Fitriani Sri Fitriani, Sri Subagyo, Daryono Sulistyowati, Ecclisia Susilaningdyah Mustikawati Tiara Tiara Tsany, Afifah Mutiara Ulfi Diana Ulfiati, Nur Ulifiati, Nur Utami, Adhira Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wardati, Safari Dwi Wardhani, Widia Pangesti Cahya Wi yadi Widia Senalasari Wiyadi Wiyadi Wiyadi Wiyadi Wolo, Petrus Dala Yoga Gunadarma Yoga Kesuma Zona Nevada