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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Journal of Economics, Business, & Accountancy Ventura Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jambura Accounting Review Jurnal Riset Akuntansi Aksioma Journal of Intelligent Decision Support System (IDSS) Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Economics and Business UBS Jurnal Disrupsi Bisnis Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Applied Finance and Business Studies Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan DIMENSI: Journal of Architecture and Built Environment Journal of Social And Economics Research Innovative: Journal Of Social Science Research
Samuel Wirawan
Universitas Katolik Parahyangan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Umur Perusahaan, Ukuran Perusahaan, Leverage, Dan Penerapan Sistem Pengendalian Internal Terhadap Audit Delay (Studi Pada Perusahaan Perdagangan, Jasa, Dan Investasi Yang Terdaftar Di Bei Tahun 2021) Rustanto, Vina Regina; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.9138

Abstract

Laporan keuangan perlu memenuhi unsur ketepatan waktu agar informasinya bisa berguna bagi stakeholder untuk pengambilan keputusan. Namun pada kenyataannya, masih banyak perusahaan yang terlambat menerbitkan audited annual report-nya sehingga mendapatkan sanksi dari pemerintah. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari variabel umur perusahaan, ukuran perusahaan, leverage, dan penerapan sistem pengendalian internal terhadap audit delay, baik secara parsial maupun simultan. Penelitian ini dilakukan pada perusahaan-perusahaan sektor perdangangan, jasa, dan investasi yang telah terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021. Total sampel yang diambil adalah sebanyak 75 unit perusahaan yang dipilih secara simple random sampling dan data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang telah diaudit dan dipublikasikan perusahaan. Metode pengolahan data yang digunakan di penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan analisis regresi linear berganda dengan tingkat kepercayaan 95%. Hasil dari penelitian ini menunjukkan bahwa variabel umur perusahaan, ukuran perusahaan, leverage, dan penerapan sistem pengendalian internal secara bersamaan atau simultan berpengaruh terhadap audit delay. Namun secara parsial, hanya ukuran perusahaan dan penerapan sistem pengendalian internal saja yang terbukti berpengaruh terhadap audit delay.
The Influence of Independence, Experience, Gender, and Internal Control Auditor's Understanding of Audit Judgment in the Big Four Public Accounting Firms in Indonesia Andriana, Gisella; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Jurnal Disrupsi Bisnis Vol. 6 No. 5 (2023): [September-Oktober] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v6i5.33897

Abstract

This study aims to examine and analyze the influence of independence, experience, gender, and understanding of internal control auditors on the audit judgment of the big four public accounting firms in Indonesia. The population of this study involved all auditors working in the big four public accounting firms in Indonesia and 60 respondents sample used in this study. The data collection technique used a questionnaire through Google Form. Data analysis techniques in this study employed the tests of data quality, classic assumption, and hypothesis testing using SPSS 26.0 software. The results of this study indicate that independence and experience have an influence on audit judgment, while there is no influence in gender and understanding of the auditor's internal control on audit judgment. In simultaneous testing, it is known that the independence, experience, gender, and understanding of the auditor's internal control influence the audit judgment.
Pengaruh Proporsi Dewan Komisaris Independen, Likuiditas, dan Solvabilitas terhadap Audit Delay Perusahaan pada Industri Property dan Real Estate yang Terdaftar di BEI pada Tahun 2018-2021 Marcella Virginia, Agnes; Djajadikerta, Hamfri; Setiawan, Amelia; Wirawan, Samuel
Journal of Economics and Business UBS Vol. 13 No. 1 (2024): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v13i1.847

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh proporsi dewan komisaris independen, likuiditas, dan solvabilitas terhadap audit delay pada perusahaan yang bergerak di industri property dan real estate dan terdaftar di BEI pada tahun 2018-2021. Data yang digunakan untuk penelitian ini merupakan data sekunder berupa annual report perusahaan yang telah memenuhi kriteria yang ditentukan oleh peneliti. Sampel yang digunakan untuk penelitian ini berjumlah 109 sampel. Teknik pengolahan dan analisis data yang digunakan adalah uji asumsi klasik dan uji hipotesis menggunakan software SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial, proporsi dewan komisaris independen tidak dapat dibuktikan pengaruhnya secara statistik terhadap audit delay, namun likuiditas dan solvabilitas dapat dibuktikan pengaruhnya secara statistik terhadap audit delay. Secara simultan, proporsi dewan komisaris independen, likuiditas, dan solvabilitas dapat dibuktikan pengaruhnya secara statistik terhadap audit delay.
CAFÉ AS STUDENT’S INFORMAL LEARNING SPACE: A CASE STUDY IN BANDUNG, INDONESIA Samuel Sri Kurnia Adityawirawan; Hanson E. Kusuma
DIMENSI (Journal of Architecture and Built Environment) Vol. 48 No. 2 (2021): DECEMBER 2021
Publisher : Institute of Research and Community Outreach, Petra Christian University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.334 KB) | DOI: 10.9744/dimensi.48.2.109-120

Abstract

For the past years, the café's functionality has shifted from serving light food or beverages to being used by students as an informal learning space (ILS). This paper discusses university student's motivation to study in a café and the desired café's characteristics as an ILS in Bandung, Indonesia. The research uses a quantitative method using a questionnaire to reveal the dimensions of students' internal motivation and spatial characteristics of the café and its effect on students' informal learning responses while in the café. Results found 6 (six) groups of student motivations and 7 (seven) characteristics of cafés as an ILS. Results uncover a positive relationship between utilitarian motivation and physical characteristics in the form of the availability and quality of café amenities on students' cognitive and affective responses. It is implied that students choose a café as an ILS because such informal space can provide satisfactory physical amenities so that their learning performance is expected to increase. Through this trend, universities and/or related stakeholders could use this opportunity to improve the well-being of the student.
Managing Risk in the Digital Era: A Generational Approach-Z on Personal Risk Management Amelia Setiawan; Samuel Wirawan; Hamfri Djajadikerta; Sandra Faninda
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.3909

Abstract

Risk management should be applied not only at the corporate level but also on a personal level. As technology becomes increasingly integral to daily life, implementing personal risk management in digital activities warrants examination. This study explores personal risk management within the context of online shopping. It investigates factors influencing personal risk management, including privacy concerns, perceived security threats, and internet self-efficacy. The study focuses on individuals from Generation Z, the first generation to grow up in a fully digital environment. Data were collected through online questionnaires, yielding 972 responses, of which 466 were analyzed further. The data were processed using SEM-PLS. The findings indicate that privacy concerns, perceived threats, and internet self-efficacy directly impact personal risk management, which in turn directly influences purchase intentions. This research offers valuable insights for regulators in crafting digital security regulations, for individuals in evaluating and enhancing their personal risk management strategies, for online retailers in designing robust data security measures, and for researchers as a contribution to the limited literature on this topic.
Co-Authors Agnes Marcella Virginia Amelia Setiawan Amelia Setiawan Andriana, Gisella Calista, Nissa Devinsa Aurelle Gunawan Dr. Amelia Setiawan, CISA., CA. Gisella Andriana Gunawan, Agnes Regina Hamfri Djajadikerta Hamfri Djajadikerta Hanson E. Kusuma Haryanto Haryanto Haryono, Jane Magdalena Ivana Melinda Lusia Victolia Marcella Virginia, Agnes Nurwijayanti Robert Vincent Kristanto Rustanto, Vina Regina Sandra Faninda Santoso, Nathalia Tanaya, Alicia Valencia, Jessica Vareen Canovala Verren Vebriani Rahardjo Yuwono, Aurelia Marvetta