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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Studi Akuntansi dan Keuangan Indonesia (SAKI) Widya Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Multidisiplin West Science Basic and Applied Accounting Research Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Putu Prima Wulandari
Accounting Department, Faculty Of Economics And Business, Brawijaya University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Financial Distress, Opini Audit Tahun Sebelumnya, dan Frekuensi Rapat Tahunan Board of Directors Terhadap Pemberian Opini Audit Going Concern Ray, Kevin; Wulandari, Putu Prima
Jurnal Multidisiplin West Science Vol 3 No 03 (2024): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v3i03.1030

Abstract

Penelitian ini dilakukan guna untuk mengetahui pengaruh financial distress, opini audit tahun sebelumnya, dan frekuensi rapat tahunan Board of Directors terhadap pemberian opini audit going concern. Penelitian ini menggunakan metode analisis regresi logistik. Adapun sampel penelitian adalah 123 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Penelitian ini menemukan bahwa financial distress berpengaruh negatif terhadap pemberian opini audit going concern dan opini audit tahun sebelumnya berpengaruh positif terhadap pemberian opini audit going concern. Di samping itu, frekuensi rapat tahunan Board of Director tidak berpengaruh terhadap pemberian opini audit going concern. Dari penelitian yang dilakukan dapat disimpulkan, auditor eksternal akan meragukan suatu entitas dalam mempertahankan kelangsungan usahanya ketika sedang mengalami financial distress (Z-Score kurang dari 1,81) dan menerima opini audit going concern pada tahun sebelumnya. Sehingga, financial distress dan opini audit tahun sebelumnya dapat dijadikan bahan pertimbangan oleh auditor eksternal dalam memberikan opini audit going concern.
Meningkatkan Kemampuan UMKM dalam Mengelola Keuangan melalui Pelatihan Penganggaran Usaha Sudarma, Made; Wulandari, Putu Prima
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4.1 (2025): SPESIAL ISSUE DESEMBER
Publisher : Lembaga Dongan Dosen

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu pilar utama perekonomian Indonesia, namun masih menghadapi kendala dalam pengelolaan keuangan, khususnya dalam penyusunan anggaran usaha. Permasalahan ini menyebabkan pencampuran antara keuangan pribadi dan usaha, kesulitan mengendalikan arus kas, serta lemahnya perencanaan jangka panjang. Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberikan solusi melalui pelatihan penganggaran usaha bagi UMKM di Kota Malang. Metode yang digunakan adalah sosialisasi berupa penyampaian materi, diskusi interaktif, dan pemberian contoh kasus sederhana yang relevan dengan kondisi usaha peserta. Hasil evaluasi menunjukkan kegiatan ini efektif dengan rata-rata skor survei di atas 4,0 (kategori baik–sangat baik). Indikator tertinggi terdapat pada kesesuaian materi dan kepuasan peserta (4,6), sedangkan kelemahan ditemukan pada keterampilan praktis memisahkan keuangan pribadi dan usaha (4,1). Hal ini menunjukkan bahwa kegiatan telah berhasil meningkatkan pemahaman dasar peserta, meskipun masih dibutuhkan pendampingan lanjutan untuk aspek praktik. Secara keseluruhan, kegiatan ini berkontribusi dalam memperkuat literasi keuangan UMKM dan memberikan dasar penting bagi perancangan program pelatihan berkelanjutan yang lebih komprehensif di masa mendatang.
Pengaruh Struktur Kepemilikan terhadap Pengungkapan Environmental, Social, and Governance (ESG): Peran Moderasi Kualitas Audit dan Frekuensi Rapat Komite Audit Pada Perusahaan Energi di Indonesia Purnama, Jocelyn Ardelia; Wulandari, Putu Prima
Jurnal Multidisiplin West Science Vol 5 No 03 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i03.3286

Abstract

Sektor energi di Indonesia memiliki tingkat eksposur lingkungan dan sosial yang tinggi sehingga menuntut transparansi dan akuntabilitas yang lebih kuat. Dalam konteks tersebut, pengungkapan environmental, social, and governance (ESG) menjadi instrumen penting dalam penyediaan informasi non-keuangan serta mencerminkan peran mekanisme tata kelola perusahaan. Praktik pengungkapan ESG di Indonesia masih menunjukkan variasi yang cukup besar meskipun telah didukung oleh kerangka regulasi keberlanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional terhadap pengungkapan ESG serta menguji peran moderasi kualitas audit dan frekuensi rapat komite audit. Pendekatan kuantitatif eksplanatori digunakan dengan memanfaatkan data sekunder dari 55 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024, yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan menggunakan regresi data panel dengan Random Effect Model (REM) dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh positif terhadap pengungkapan ESG. Kualitas audit terbukti memoderasi hubungan tersebut dengan arah melemahkan, sementara frekuensi rapat komite audit tidak berperan sebagai variabel moderasi. Kebaruan penelitian ini terletak pada pengujian peran frekuensi rapat komite audit sebagai mekanisme tata kelola internal dalam hubungan antara kepemilikan institusional dan pengungkapan ESG pada sektor energi di Indonesia. Temuan ini memberikan implikasi teoritis bagi pengembangan teori agensi dalam konteks ESG serta implikasi praktis bagi perusahaan, investor, dan regulator dalam memperkuat mekanisme tata kelola guna meningkatkan pengungkapan ESG.
PENGARUH SLACK RESOURCES, GENDER, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN made sudarma; Putu Prima Wulandari; Steffi Lituhayu Van Tama; Made Tara Damayanti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.102-115

Abstract

The study aims to determine the effect of slack resources, gender, and ownership structure on company value of companies listed on the IDX during the 2021-2022, as 660 sample during the period and 154 samples were taken according to criteria. The research approach used in this study is quantitative research. The utilized data analysis model in this study was multiple linear regression analysis. The results show that the variables of financial slack, organizational slack, innovation slack, gender of the board of directors, gender of the board of commissioners have no effect on firm value. Meanwhile, managerial ownership variables, as well as institutional ownership have an effect on firm value.
The Influence Of Financial And Non-Financial Company Information On Firm Value Gunawan, Raynaldi; Wulandari, Putu Prima
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.546

Abstract

This quantitative study aims to examine the influence of financial and non-financial information on firm value in retail trade sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Financial data were used to measure firm size through total assets, number of employees, and number of retail branches, while business growth was assessed by calculating the annual percentage of asset growth. The non-financial information used includes the percentage of institutional ownership and the proportion of independent commissioners. Firm value was measured using the Tobin's Q ratio. Using a purposive sampling technique, 11 out of 37 companies were selected as the sample, resulting in 55 observational data points over five years. Secondary data from annual reports were analyzed using panel data regression with EViews 12 Student Version. This study finds that business growth does not affect firm value, while firm size, independent commissioners, managerial ownership, and institutional ownership significantly influence firm value.
The Influence Of The Board Of Directors’s Size, Independent Board Of Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, And Foreign Ownership On Firm Value Hasnah, Alfilailatul; Wulandari, Putu Prima
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI In press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of the board of directors’ size, independent board of commissioners, audit committee, managerial ownership, institutional ownership, and foreign ownership on firm value measured by Tobin's Q. The unit of analysis in this study includes all company sectors listed on the Indonesia Stock Exchange (IDX) in 2023. The sample was selected using purposive sampling, resulting in 179 companies. The data analysis method employed is multiple regression analysis using Statistical Product and Service Solutions (SPSS) version 24. The results indicate that independent commissioners, audit committees, managerial ownership, institutional ownership, and foreign ownership have significant positive effects on firm value, whereas board size has a significant negative impact. These findings suggest that firm value can be enhanced by increasing the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership, and foreign ownership. However, a larger board size may reduce firm value.
Implementation Of Time Driven Activity Based Costing In Medical Service Tariff Calculation Strategy Gravihospito, Khansa Rafi; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.166

Abstract

Abstract: This research aims to gain a deeper understanding of the implementation of Time-Driven Activity Based Costing (TDABC) as an alternative method for calculating costs and determining hemodialysis unit rates to help hospitals determine alternative, more accurate tariff calculations by calculating costs per unit using TDABC. This research applies qualitative descriptive approach, involving data collection, data reduction, data presentation, and conclusion drawing. Data are collected through observation, interview and documentation. The research results exhibit that TDABC calculation method can be implemented in the Hemodialysis Unit of the Army Hospital Doctor Soepraoen, which replaces the inaccurate calculation method currently used by hospitals, that is difficult for the management to control service costs, estimate profit margins, control operational efficiency, and measure ROI. As such, TDABC method makes cost calculations become more accurate, and certainly makes it easier for management to conduct cost analysis that provides management information about the components that form costs in the hemodialysis unit. From this information, management can determine a more efficient strategy in controlling costs. Customer Profitability Analysis can be used as a tool to evaluate the rates set by the hospital.
The Effect of Good Corporate Governance (GCG), Auditor Independence, and Audit Quality on the Integrity of Financial Statements (A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2020–2023) Aisyah Nabila; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 4 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The case of financial statement manipulation in the manufacturing industry demonstrates the importance of implementing Good Corporate Governance (GCG), auditor independence, and audit quality to maintain the integrity of financial statements. This study aims to analyze the influence of these three factors on manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The results of multiple linear regression analysis indicate that GCG significantly influences financial statement integrity, while auditor independence and audit quality do not have a significant partial effect. However, simultaneously, all three factors have a significant effect with an explanatory contribution of 50.1%. This finding underscores the importance of consistent GCG implementation, supported by independent auditors and quality audits, to enhance transparency and investor confidence.
The Effect Of Operational Complexity, Leverage, And Audit Tenure On Audit Delay Tarigan, Josua Harapenta; Wulandari, Putu Prima
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to analyze the influence of operational complexity, leverage, and audit tenure on audit delay. The sample for this research consists of companies in the basic and chemical industries listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2022. Utilizing a purposive sampling approach, a total of 186 observations (62 companies over three years) were selected as the sample. Data analysis was conducted using logistic regression with SPSS version 24 software. The findings indicate that operational complexity has a negative influence on audit delay. Conversely, leverage shows no influence on audit delay. Furthermore, audit tenure is found to have a negative influence on audit delay. These findings contribute to understanding the factors affecting the timeliness of financial reporting in Indonesia.
Co-Authors Aisyah Nabila Anita Wijayanti Aulia Fuad Rahman Depari, Cynthia Veronika Dewi, Ayu Aryista Dita Meilana Sari Faizal Agung Rahmadani Gilbert Claus Gravihospito, Khansa Rafi Gugus Irianto Gunawan, Raynaldi Hasnah, Alfilailatul irmasari, Mitha Nur Iskandar Saputra, Renaldi Jayanti Dwi Erlina Kevin Ray Kholilah Listiyono, Cynthia Allena Made Sudarma made sudarma Made Tara Damayanti Mohamad Khoiru Rusydi Muhammad Alifka Akmal Nugraha, Geonardo Primaditya Nurlistantyo, Dividya Nurlita Novianti Pramananta, Gede Adis Purnama, Jocelyn Ardelia Rafif, Garindhaka Ray, Kevin Roy, Jarry Sari Atmini Sinaga, Veronica Maghdalena Steffi Lituhayu Van Tama Tarigan, Josua Harapenta Wibowo, Imtitsal Hibatulloh Yuki Firmanto