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PENERAPAN SISTEM AKUNTANSI DASAR PADA USAHA MIKRO, KECIL, DAN MENENGAH DI SURABAYA BARAT Bagas Surya Wardana; Hero Priono
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 3 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v3i9.1985

Penelitian ini bertujuan untuk mengetahui pamahaman dan penerapan sistem akuntansi dasar pada UMKM di Surabaya Barat. Objek dalam penelitian ini adalah UMKM devia_rumahoptik2 dengan menggunakan metode kualitatif dengan pendekatan deskriptif sehingga para peneliti tentunya terjun langsung ke lapangan untuk melakukan observasi, wawancara, dan dokumentasi. Dari analisis hasil penelitian menunjukan bahwa UMKM devia_rumahoptik memiliki pemahaman tentang sistem akuntansi dasar, walapun devia_rumahoptik2 melakukan penerapan sistem akuntansi dasar dilakukan secara manual dengan ditulis melalui buku.

Pengaruh Kompetensi, Pengalaman dan Etika Profesi Auditor Terhadap Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan: Studi Kasus pada KAP di Surabaya Warda Verda Verina; Hero Priono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2733

This research aims to examine and analyze the influence of auditors' competence, experience and professional ethics on the level of materiality in auditing financial reports at Public Accounting Firms in Surabaya. This research uses quantitative research with multiple linear regression techniques. The population in this study was all auditors at the Public Accounting Firm in Surabaya totaling 160 auditors. The sample in this study used simple random sampling, totaling 62 auditors from 12 Public Accounting Firms (KAP) in Surabaya and were willing to fill out the questionnaire. Based on the research results, it shows that the competence and professional ethics of auditors partially have a significant effect on the level of materiality, while experience has no effect on the level of materiality. And the competency, experience and professional ethics of auditors simultaneously have a significant effect on the level of materiality.

Pengaruh Audit Fee, Audit Tenure, dan Audit Delay Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi Valentina Putri Fauzi; Hero Priono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2790

This research related to audit quality aims to prevent violations and misstatements in financial reports. Audit quality can help to maintain the level of confidence of financial report users in the validity and accuracy of financial reports that have been audited and published by the auditor. This research uses descriptive quantitative research methods because it presents an overview of the relationships and objectives of the variables studied. The results of this research state that audit fees contribute to audit quality in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 period.

Pengaruh Literasi Keuangan, Sosial, Dan Gaya Hidup Terhadap Pengguna Aplikasi Pinjaman Online Salsabila Isnaini Putri; Hero Priono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10795

Penelitian ini bertujuan untuk mengetahui, menguji, dan membuktikan pengaruhliterasi keuangan, sosial, dan gaya hidup terhadap pengguna aplikasi pinjaman online.Penelitian ini menggunakan pendekatan kuantitatif. Metode analisis yang digunakan dalampenelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS. Populasidalam penelitian ini adalah pengguna aplikasi pinjaman online yang berada di Indonesia.Sampel dari penelitian ini adalah pengguna aplikasi pinjaman online yang ada di ProvinsiJawa Timur sebanyak 1.943.673 yang kemudian ditentukan menggunakan rumus Slovin,diperoleh sampel sebanyak 100 responden. Hipotesis diuji dengan metode analisis regresilinear berganda yang sebelumnya dilakukan uji kualitas data, uji normalitas, dan uji asumsiklasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa sosial dan gaya hidup tidakberpengaruh terhadap pengguna aplikasi pinjaman online, sedangkan literasi keuanganberpengaruh terhadap pengguna aplikasi pinjaman online.

Pengaruh Good Corporate Governance Dan Audit Internal Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2018-2022 Irawan Triprasetyo; Hero Priono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11410

This study aims to analyze the effect of good corporate governance and internal audit on financial performance with company size as a moderating variable in property and real estate companies listed on the IDX in 2018-2022. This research was conducted in property and real estate companies because the company's financial performance has tended to decline in recent years. This research uses quantitative methods. The research population was 85 property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. This study used purposive sampling method, the sample obtained was 40 companies with a total of 200 analysis data. Hypothesis testing using Smart PLS 3.0 software. The results of this study indicate that good corporate governance and internal audit do not contribute to financial performance. Meanwhile, company size has no role in moderating the relationship between good corporate governance and financial performance. In addition, company size also has no contribution in moderating the relationship between internal audit and financial performance.

Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Periode 2016-2020 Kintan Ndaru Ayu Arianto; Hero Priono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11642

Audit reports are important for stakeholders and management. For management, it is required to submit financial reports that are in accordance with financial accounting standards and have been audited by a public accountant registered with BAPEPAM. The issuance of financial reports will expedite the process of publishing financial statements. As for the timeliness of the publication of financial reports to be published, it will affect the timeliness of decision making. The purpose of this study was to determine and analyze the effect of company size, solvency, profitability, and audit committee on audit delay. The company population is all manufacturing companies in 2016-2020 and the research sample is 10 companies. The data used is secondary data in the form of financial report documentation and company annual reports obtained from the IDX. The results of the study, namely partially, show that the variables that influence audit delay are company size and profitability (ROA). The significance level of these variables is 0.022 and 0.034. While the solvency and audit committee variables have no effect. The test results simultaneously show that all variables have a significant effect on audit delay.

Pengaruh Kompetensi, Pengalaman dan Etika Profesi Auditor Terhadap Tingkat Materialitas dalam Pemeriksaan Laporan Keuangan: Studi Kasus pada KAP di Surabaya Warda Verda Verina; Hero Priono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.2733

This research aims to examine and analyze the influence of auditors' competence, experience and professional ethics on the level of materiality in auditing financial reports at Public Accounting Firms in Surabaya. This research uses quantitative research with multiple linear regression techniques. The population in this study was all auditors at the Public Accounting Firm in Surabaya totaling 160 auditors. The sample in this study used simple random sampling, totaling 62 auditors from 12 Public Accounting Firms (KAP) in Surabaya and were willing to fill out the questionnaire. Based on the research results, it shows that the competence and professional ethics of auditors partially have a significant effect on the level of materiality, while experience has no effect on the level of materiality. And the competency, experience and professional ethics of auditors simultaneously have a significant effect on the level of materiality.

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