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Lihan Rini Puspo Wijaya
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Effects of Competence, Compliance Pressure, and Task Complexity on Audit Judgment: Professionalism as Moderator Elita Wulandari; Lihan Rini Puspo Wijaya; Endah Yuni Puspitasari; Artie Arditha Rachman
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.642

Abstract

The effectiveness of audit decisions relies heavily on the quality of the judgment exercised during audits. Consequently, this study sought to explore how auditors’ competence, compliance pressures, and task intricacy influence audit judgment. It focused on auditor professionalism as a variable that may moderate these effects within Public Accounting Firms (Kantor Akuntan Publik-[KAP]) located in DKI Jakarta. Using a quantitative methodology, primary data were gathered via questionnaires distributed among auditors employed at KAP in DKI Jakarta. The gathered data were processed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that both auditor competence and task intricacy have a positive and significant impact on audit judgments, whereas compliance pressure does not. Additionally, while auditor professionalism did not moderate the impact of auditor competence and compliance pressure on audit judgment, it significantly diminished the influence of task complexity on judgment in audits. This research faced limitations due to the prevalence of junior auditors and their reliance on questionnaire data. These outcomes provide valuable empirical insights into the role of auditor professionalism in managing task complexity within the audit judgment framework.
COST OF GOODS MANUFACTURED UNDER THE FULL COSTING METHOD AS A BASIS FOR SELLING PRICE AND PROFITABILITY: A MICRO COFFEE ENTERPRISE CASE Asifa Romadona; Lihan Rini Puspo Wijaya; M. Muhayin A Sidik; Endah Yuni Puspitasari
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3448

Abstract

Purpose: This study analyzes the Cost of Goods Manufactured (COGM) of two Sama Kopi products using Full Costing, determines selling prices using Cost Plus Pricing, and evaluates profitability using Net Profit Margin (NPM). Research Methodology: This descriptive quantitative case study was conducted at Sama Kopi, a mobile coffee micro-enterprise in Bandar Lampung. Data were collected through observation, interviews, and documentation from March to June 2026, focusing on Sama Strong and Americano. Results: The full costing method yields a higher COGM per cup for both products compared to the enterprise's existing simplified method (a difference of IDR 351 per cup), as it incorporates fixed overhead costs such as depreciation and rent that were previously omitted. Based on cost-plus pricing, the calculated selling price for Sama Strong (IDR 12,679) exceeds the enterprise's current price (IDR 12,000), indicating a risk of underpricing, while the calculated price for Americano (IDR 8,144) is lower than the current price (IDR 10,000), indicating a risk of overpricing. The NPM calculated using Full Costing (11.53%) is more conservative than the enterprise's existing NPM (17.29%), as it reflects the recognition of all relevant costs. Conclusions: Full costing gives a more accurate COGM basis than the enterprise's simplified approach by including all fixed and variable costs. Combined with cost-plus pricing, it reveals previously hidden underpricing and overpricing risks, yielding a more realistic profitability assessment. Limitations: This study is limited to one mobile coffee microenterprise, two products, and one month of data. Equipment depreciation was estimated using the straight-line method due to the absence of systematic depreciation record. Contributions: This study contributes to cost accounting by integrating Full Costing, Cost Plus Pricing, and NPM analysis. Practically, it provides a costing and pricing benchmark for Sama Kopi and similar micro coffee enterprises
COMPARATIVE ANALYSIS OF CAPITAL MARKET REACTION BEFORE AND AFTER MUI FATWA 83 IN ISRAEL-AFFILIATED FIRMS Ayu Rahma Wulandari; Dewi Zakia; Lihan Rini Puspo Wijaya; Endang Asliana
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3449

Abstract

Purpose: This study analyzes the capital market reaction to MUI Fatwa Number 83 of 2023 among boycott-affected and comparison companies. Research Methodology: This study employs Using a quantitative comparative event-study design grounded in Signaling Theory, the study examines seven boycott-affected companies and three comparison companies, comparing abnormal return, trading volume activity, and stock volatility over 239 trading days before and after the fatwa's issuance. Data were analyzed using descriptive statistics, normality tests, the Wilcoxon Signed-Rank Test (within-group), and the Mann-Whitney U test (between-group). Results: The results show abnormal return differed significantly among boycott-affected companies but not comparison companies. Trading volume activity and stock volatility showed significant differences in both groups over the 12-month period; an additional 30-day analysis found significant volatility changes only among boycott-affected companies. Between-group analysis revealed a significant difference in abnormal return change but not in trading volume or volatility changes. Conclusions: The findings indicate that the market response to the fatwa varied by indicator, company group, and observation period. The distinct abnormal return effect among boycott-affected companies supports the view that investor-relevant information is incorporated into stock prices, though broader market and firm-specific factors likely also contributed, so findings should not be read as exclusive causal evidence. Limitations: This study is limited by the small, unbalanced sample (seven versus three companies) limits statistical power, and the 12-month window includes other events that make isolating the fatwa's effect difficult. Contributions: This study offers empirical evidence on capital market responses to a socio-religious event, highlighting the importance of examining multiple market indicators, company groups, and time horizons, with implications for investors, companies, and future researchers
THE APPLICATION OF FULL COSTING AND COST PLUS PRICING AS THE BASIS FOR COST VOLUME PROFIT PLANNING (A CASE STUDY OF CV AYCHIX CHICKEN AND GEPREK) Leni Berlianti; Lihan Rini Puspo Wijaya; Dewi Zakia; M. Muhayin A Sidik
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3472

Abstract

Purpose: This study evaluates Full Costing and Cost-Plus Pricing as the basis for CVP-based profit planning at CV Aychix Chicken & Geprek, calculating product costs, setting selling prices, and analyzing the cost-price structure. Research Methodology: This study employs using a descriptive quantitative case study, primary and internal company data (January–March 2026) were gathered via observation, interviews, and documentation, then processed in Excel. Analysis covered cost classification, full costing, a 20% target margin cost-plus pricing, and CVP metrics (contribution margin, break-even point, target profit, margin of safety, shutdown point, and degree of operating leverage), grounded in the view that accurate costing supports pricing and profit-planning decisions. Results: Six of nine products had understated actual costs due to incomplete labor and overhead allocation, while three rice-meal products were overstated using retail chicken prices as raw material cost. Full costing yielded unit costs of Rp8,070 (Fried Chicken), Rp8,609 (Geprek without rice), and Rp9,660 (Geprek with rice), with cost-plus pricing (20% margin) giving reference prices of Rp10,858, Rp11,504, and Rp12,766. CVP analysis showed a monthly break-even of 2,013 servings (Rp23,728,613), target volume of 2,416 servings, 55.86% margin of safety, Rp21,140,526 shutdown point, and 1.79 operating leverage. Conclusion: Integrating Full Costing, Cost-Plus Pricing, and CVP reveals cost allocation inaccuracies and price inadequacies as the core managerial issues, not merely low sales volume. Limitations: This single-SME, three-month case study assumed stable sales mix and cost behavior, treated semi-variable labor as fixed, limiting generalizability. Contribution: This study offers an integrated costing-pricing-CVP framework for multi-product food SMEs, identifying both underpricing and overpricing within one business for more comprehensive managerial diagnosis
THE EFFECT OF AUDIT TENURE AND AUDIT OPINION ON AUDIT REPORT LAG MODERATED BY SAK Nurbaiti; Artie Arditha Rachman; Lihan Rini Puspo Wijaya; Endah Yuni Puspitasari; Dewi Zakia
Jurnal Interprof Vol 12 No 2 (2026): Jurnal Interprof, Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v12i2.3476

Abstract

Purpose: To analyze the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm, and to analyze the role of Financial Accounting Standards (SAK) in moderating the effects of audit tenure and audit opinion on audit report lag at private sector trading companies served by XYZ Public Accounting Firm. Research Methodology: This study was conducted at XYZ Public Accounting Firm in Central Jakarta. A quantitative approach was used. Data was collected through documentation in the form of the firm’s internal records. Data analysis was performed using SPSS. Results: Based on a total sample of 30, the multiple linear regression analysis showed that the audit tenure variable (LnX1) had a regression coefficient of -0.862 and a significance value (Sig.) of <0.001, while the audit opinion variable (X2) had a regression coefficient of 0.587 and a significance value (Sig.) of 0.003. Moderation regression analysis of the interaction variable between audit tenure and financial accounting standards (LnX1_Z) yielded a regression coefficient of -0.303 and a significance value (Sig.) of 0.443, whereas the interaction variable between audit opinion and financial accounting standards (X2_Z) yielded a regression coefficient of 0.911 and a significance value (Sig.) of 0.038. Conclusions: The results of the study indicate that auditor tenure and audit opinion simultaneously influence audit report lag, both before and after moderation. Partially, auditor tenure has a negative effect on audit report lag, while audit opinion has a positive effect on audit report lag. Financial Accounting Standards (SAK) do not moderate the effect of auditor tenure on audit report lag. Financial Accounting Standards (SAK) moderate and strengthen the effect of audit opinion on audit report lag. Limitations: This study is limited to private-sector trading companies that are clients of XYZ Public Accounting Firm, with a relatively short observation period spanning from 2021-2024. Contributions: This study provides a theoretical contribution regarding the influence of an auditor’s tenure and audit opinion on minimizing delays in the submission of audit reports, as well as an understanding of the impact of audit opinions on the smoothness of the audit process
Co-Authors Adila Hikmaini Andini Anissa Andriyan Pratama Annisa Fitri Arif Makhsun Arthie Arditha Rachman Artie Arditha Rachman Asifa Romadona Ayu Rahma Wulandari Depita Anggraini Destia Pentiana Dewi Ermaya Dewi Zakia Dimas Prakoswo Widiyani Elita Wulandari Endah Yuni Puspitasari Endang Asliana Kusmaria Kusmaria Kusmaria Leni Berlianti M. Muhayin A Sidik M. Muhayin A. Sidik Muhamad Abdul Azis Azis Nurbaiti Nurhidayah Nurhidayah Nurmala Nurmala Oki Arifin Oki Arifin Oky Afriyan Pingkan Meilintang Sri Astuti Zukryandry Zukryandry