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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi
Ayu Puspitasari
Fakultas Ekonomi Dan Bisnis Program Studi Akuntansi-Universitas Tanjungpura
Economics, Econometrics & Finance Social Sciences

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Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry? Helisa Noviarty; Ayu Puspitasari; Elok Heniwati
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.555 KB) | DOI: 10.9744/jak.23.1.15-23

Abstract

The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL. Using mining sector companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2018, this study results in the number of observations of 99 cases. The results show that the Internal Auditor and Audit Committee have a negative effect on ARL. The result also shows that Company Size has a moderating effect on the influence of the Internal Auditor and Audit Committee on ARL.
ANALISIS FAKTOR-FAKTOR DALAM PILIHAN BERKARIR SEBAGAI AKUNTAN PUBLIK BAGI MAHASISWA AKUNTANSI UNIVERSITAS TANJUNGPURA PONTIANAK Risdiandini Rachmadiyanti; Anggita Dwi Pratiwi; Puput Artha Ramadini; Ayu Puspitasari; Khristina Yunita
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 1 (2023): SPECIAL ISSUE JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPU
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i1.59691

Abstract

Perkembangan dunia kerja yang sangat pesat memiliki dampak yang positif namun juga menjadi tantangan bagi semua orang. Tak terkecuali bagi mahasiswa yang mempersiapkan diri untuk terjun dalam dunia kerja. Perkembangan profesi akuntan publik di Indonesia berbanding terbalik dengan kebutuhannya yang semakin banyak. Berdasarkan Institut Akuntan Publik Indonesia (IAPI) terdapat 6.208 anggota Akuntan Publik (KAP) yang aktif, dan terdapat 464 Kantor Akuntan Publik (KAP) dengan izin dari Kementerian Keuangan per 3 Oktober 2022. Data tersebut menunjukkan kurangnya minat dalam profesi Akuntan Publik, yang dipengaruhi oleh faktor orangtua, motivasi, dan gender.Penelitian bertujuan menganalisa faktor-faktor dalam pilihan berkarir sebagai akuntan publik bagi mahasiswa akuntansi Universitas Tanjungpura. Variabel yang diuji dalam penelitian adalah orang tua, gender, dan motivasi. Data menggunakan data primer dengan penyebaran kuesioner. Populasi  penelitian mahasiswa jurusan akuntansi angkatan 2019. Pemilihan sampel menggunakan teknik purposive sampling dan sampel 61 responden. Teknik analisis menggunakan regresi linear berganda dibantu software SPSS 23. Hasil menunjukkan variabel orang tua berpengaruh signifikan terhadap pilihan berkarir sebagai akuntan publik dan variabel motivasi berpengaruh signifikan terhadap pilihan berkarir sebagai akuntan publik. Sedangkan variabel gender tidak berpengaruh signifikan terhadap pilihan berkarir sebagai akuntan publik.Kata kunci: Orang Tua, Gender, Motivasi, Pilihan Berkarir Sebagai Akuntan Publik.
Studi Fenomenologi Tentang Behavior Pattern Mahasiswa Akuntansi: Serupa atau Tak Samakah? Ayu Puspitasari; Rafles Ginting; Wukuf Dilvan Rafa
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6319

Abstract

The COVID-19 pandemic has significantly altered the order of human life. One of the aspects affected by the COVID-19 pandemic is education. The original face-to-face learning system has been converted to a distance learning system (online) as a result of the implementation of Large-Scale Social Restrictions (PSBB) to encourage people to avoid crowds. This pandemic period, however, has passed, and Indonesia was declared endemic by the Coordinating Minister for the Economy at the end of December 2022. As a result, Indonesia is said to have entered a new normal era in which human life has returned to pre-pandemic levels while adhering to health protocols. The goal of this research is to look at how students' lifestyles changed after the COVID-19 pandemic ended, as well as the potential for changes in Accounting students' behavior patterns. This study investigates and explains the behavioral changes of Accounting students at the Faculty of Economics and Business, University of Tanjungpura, during the COVID-19 pandemic (FEB UNTAN). This is a qualitative study that takes a phenomenological approach. In this study, data was collected through observation and in-depth interviews with several students from the Bachelor of Accounting Study Program (informants). According to the findings of this study, accounting students experienced changes in their behavior patterns and life orientation following the pandemic. Students become more involved in various organizational activities on and off campus, and they are more motivated to learn and achieve their goals.Keywords: Accounting Student, Behavior, COVID-19 Pandemi
Co-Authors Anggita Dwi Pratiwi Elok Heniwati Helisa Noviarty Khristina Yunita Puput Artha Ramadini Rafles Ginting Risdiandini Rachmadiyanti Wukuf Dilvan Rafa