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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Kreatif Tadulako Online Jurnal Keuangan dan Perbankan Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Dinamika Pendidikan Al-'Adalah Teknosains: Media Informasi Sains dan Teknologi JAM : Jurnal Aplikasi Manajemen BioWallacea Journal of Biological Research Konversi Economic Education Analysis Journal Educational Management The Journal of Educational Development Journal of Economic Education Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Pertanian Agros Sebatik Jurnal Sisfokom (Sistem Informasi dan Komputer) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) GEMA EKONOMI Musawa: Journal For Gender Studies Jurnal Bimbingan Konseling Jurnal Pendidikan Teknologi Pertanian Bilancia : Jurnal Ilmiah Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Ilmiah Biologi Eksperimen dan Keanekaragaman Hayati (J-BEKH) ILKOMNIKA: Journal of Computer Science and Applied Informatics Jurnal Sosial Humaniora Sigli Jurnal Ilmiah Manajemen Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat JSMARTech : Journal of Smart Bioprospecting and Technology SELODANG MAYANG International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service Agrimansion: Agribusiness Management & Extension International Journal of Economy, Education and Entrepreneurship (IJE3) ABDI EQUATOR Akuntansi dan Teknologi Informasi Business and Accounting Education Journal Ekonomi dan Bisnis Journal of Technology and Informatics (JoTI) Jurnal Penelitian Inovatif Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab Indonesian Journal of Devotion and Empowerment (IJDE) Journal of Education Research Civil Officium: Journal of Empirical Studies on Social Science Educenter: Jurnal Ilmiah Pendidikan Journal of Informatics and Communication Technology (JICT) Jurnal Pijar MIPA J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat eJournal Kedokteran Indonesia Jurnal Ekonomi Utama (Juria) Journal of Innovation in Management, Accounting and Business KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Jurnal Indonesia Sosial Sains Journal of Accounting Research, Organization and Economics (JAROE) The Journal of Society Medicine (JSOCMED) Transforma: Jurnal Manajemen Tasyri' Kohesi: Jurnal Sains dan Teknologi Kompartemen: Kumpulan Orientasi Pasar Konsumen Leader: Jurnal Manajemen Pendidikan Islam Jurnal Kajian Ekonomi dan Manajemen Indonesia MARAS : Jurnal Penelitian Multidisplin Jurnal Al-Ilmi Spectrum: Multidisciplinary Journal Anthronomics: Jurnal Manajemen Sumber Daya Manusia Marketica: Jurnal Ilmiah Pemasaran Finavest: Jurnal Ilmiah Ilmu Keuangan COSMOS Al-Qalam: Jurnal Kajian Islam Dan Pendidikan EDUCENTER JURNAL PENDIDIKAN Majalah Pengabdian Indonesia Journal of Informatics and Communication Technology (JICT) PANDALUNGAN : Jurnal Pengabdian kepada Masyarakat Mosaic: Jurnal Pengabdian Kepada Masyarakat International Journal of Education, Vocational and Social Science Proceeding Of International Conference On Education, Society And Humanity Jurnal Ilmiah Manajemen Profetik Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Jurnal Kajian Bimbingan dan Konseling
Muhsin Muhsin
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Journal : Sebatik

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PENGARUH REPUTASI KAP, BIAYA AUDIT, DAN ROTASI AUDITOR PADA KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT Ardiansyah, Ade; Muhsin, Muhsin; Helmi, Syarif M.
Sebatik Vol. 28 No. 1 (2024): June 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i1.2453

Abstract

Untuk mempertahankan kejayaan perusahaan, para pemimpin biasanya membutuhkan pihak ketiga. Untuk mendapatkan kepercayaan dari pihak ketiga dibutuhkan opini seorang auditor, maka dari itu audit yang dilakukan juga harus berkualitas. Suatu output audit akan diakui ketika auditor yang melakukan proses audit berpedoman pada standar umum audit yang didalamnya terdapat mutu profesional seorang auditor yang independen, bagaimana menentukan pertimbangan dan menyusun laporan auditor. Penelitian dilakukan dengan tujuan untuk melihat apakah variabel reputasi KAP, biaya audit, rotasi auditor apakah akan berpengaruh pada kualitas audit dengan pemoderasi komite audit, dengan pengamatan disektor basic material periode 2020-2022. Populasi pada penelitian sebanyak 103 perusahaan yang terdaftar. Jenis pemilihan data yang dilakukan ialah purposive sampling (penelitian kuantitatif). Jumlah data yang akan diteliti adalah 17 perusahaan/sampel dengan pengamatan sebanyak 51 yang memenuhi kriteria. Pengujian dengan MRA yang menggunakan data panel, data diuji menggunakan perangkat lunak EViews 12. Pengaruh/hasil yang didapat adalah sebagai berikut: Reputasi KAP berpengaruh negatif tidak significant pada kualitas audit, biaya audit memiliki pengaruh positif tidak significant pada kualitas audit, rotasi auditor berpengaruh negatif tidak significant pada kualitas audit, komite audit tidak mampu memoderasi, memiliki pengaruh positif tidak significant antara reputasi KAP dan rotasi auditor pada kualitas audit, komite audit tidak mampu memoderasi, memiliki pengaruh negatif tidak significant antara biaya audit pada kualitas audit.
Good Corporate Governance and Internal Audit on Financial Performance with Firm Size as a Moderating Variable in Financial Sector Companies on the Indonesia Stock Exchange, 2020-2023 Triana, Dinda; Muhsin, Muhsin; Heniwati, Elok; Mustika, Ira Grania; Umyana, Ayu
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2498

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) and Internal Audit on financial performance, with Firm Size as a moderating variable, in financial sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The research employs a quantitative approach using secondary data, analyzed with Smart PLS 3. The results show that Good Corporate Governance (GCG) has a significant effect on financial performance, and Internal Audit also significantly impacts financial performance. However, Firm Size does not directly influence financial performance. Furthermore, the findings indicate that Firm Size does not moderate the relationship between Good Corporate Governance (GCG) and financial performance, nor between Internal Audit and financial performance. This study concludes that Good Corporate Governance (GCG) and Internal Audit independently affect financial performance, but Firm Size does not play a moderating role in these relationships.
Factors Affecting Profit Quality With Company Size as a Moderating Variable Huda, Nurul; Muhsin, Muhsin; Kurniawan, Rudi; Espa, Vitriyan; Rusmita, Sari
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2572

Abstract

This study aims to analyze the factors that influence earnings quality with company size as a moderating variable at Regional Development Banks (BPD) in Indonesia during the period 2019-2023. The factors tested in this study include capital structure, profitability, and liquidity. This study uses a quantitative method with a moderated regression approach. The data used are secondary data obtained from the annual financial reports of BPDs registered during the study period. The research sample was obtained through a purposive sampling technique, with a final sample size of 110 observations. The results of the study indicate that capital structure, profitability, and liquidity have a significant effect on earnings quality. An optimal capital structure can improve earnings quality, while high profitability indicates a better internal control system and more transparent accounting practices. In addition, companies with high liquidity have better financial flexibility, so they can avoid financial pressure and reduce the potential for earnings manipulation. Moderation analysis shows that company size is able to moderate the effect of capital structure and liquidity on earnings quality, but does not moderate the effect of profitability on earnings quality.
The Effect of Financial Performance and Audit Quality on Company Value with Corporate Social Responsibility (CSR) Disclosure as a Moderating Variable Ramadhani, Reni; Muhsin, Muhsin; Yunita, Khristina; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2661

Abstract

This study aims to determine the effect of financial performance and audit quality on company value with CSR disclosure as a moderating variable. This study is based on financial performance, with indicators such as Return on Assets (ROA), Audit quality with the indicator being the auditor's opinion, namely an Unqualified Opinion, CSR disclosure with indicators such as the Global Reporting Initiative (GRI) G4, and company value with indicators such as Tobin Q. The method used is quantitative with a focus on numerical data. The data used is secondary data obtained from the annual reports of companies classified in the plantation sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The analysis method used is panel data regression, which is a combination of time series data and cross-sectional data that provides efficiency in model estimation. In addition, a moderation test was conducted to determine the role of CSR in strengthening or weakening the relationship between financial performance and audit quality on company value. The results of the study indicate that financial performance has a negative and significant effect on company value, but audit quality and CSR disclosure as moderating variables do not have a significant effect on company value. Furthermore, financial performance with CSR disclosure as a moderator has a negative and significant effect on company value, while audit quality with CSR disclosure as a moderator does not have a significant effect on company value.
Co-Authors - FACHRURROZIE - Kardoyo ., Rusliyawati Abdullah Abdullah Abdullah, Vera Aceng Hidayat Achmad Slamet Adi Parman Rudia, La Ode Aditama, Kevin Muhammad Tegar Ady Rukma Afianingsih, Lia Afrilian, Riyaldi Rizki Agung Prabowo Agus Wahyudin Ahmad Marzuki Ahmad Nurkhin Ahmad Saeroji Ahmad, Sitti Wirdhana Alamsyah, M Farizal Alfa Faridh Suni Aminuddin, Amin Amirullah -, Amirullah Amran, Arman Anastasia, Vivian Andari, An An Andi Sukainah Andi Warisno Anggara, Aditya Anggraeni, Mitha Heriyanti Anita Anita Ansori, Afif Anwar, Moh. Khoerul Anwar, Muhammad Faishol Apriliani, Reski Ardiansyah, Ade Arifa, Shinta Nur Ary Fidayatul Ikhsani, Ary Fidayatul Aryanti, Yunita Dwi Awalya Awalya, Awalya Ayu Puspitasari, Ayu Azlia Latae Badiana, Badiana Badrut Tamam Bahari, Mustajab Baiq Santi Rengganis Budiyono, Bambang Bun, Thalia Felinchia Manisha Cahyati, Rosi Annisa Cucu Hidayat Damayanti, Griselda Desyana, Gita Dewi, Ana Solekhati Diah, Muhammad Diani Ayu Pratiwi Djuanda Djuanda, Djuanda Djunita Permata Indah Drajat, Siti Rafiah Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji DYP Sugiharto, DYP Efendi, Maulana Noor Eka Daryanto, Eka Eka Intan Kumala Putri Elga Yulidisti Elok Heniwati Erlan Darmawan Fadhila, Hanum Istiqomah Azhar Fadia, Fadia Fadjrin, Martha Amelia Fahira, Tika Fahrur Rozi Fajaruddin, Fajaruddin Fakhruddin Fakhruddin Fauzi Yusuf, Fauzi Fauzi, Andi Akhmad Fauzi, Muhamad Kurniawan Febrianti, Nadia Fitri Wahyuni Gani, Azhari Gymnastiar, Danar Hakimah, Sayyidah HALIM, Ardinny Berlian Hambali, Abdullah Hamidah . Hamsyuni, M Hamzani, Umiaty Handi Brata Hariani, Evi Haris, Ramli Harpidalinda, Sopia Harsono Harsono Haryono Haryono Hasan Mukhibad Hasma Hasma Hasni Rahmawati, Hasni Hayati, Fitria Helisa Noviarty Helmi, Syarif M. Heniawati, Elok Herdiana, Herdiana Hermawan, Yudi Herningsih, Herningsih Hesti Wijayanti Hidayah, Ari Fatihatul Hobar, Abdul Idzni, Nurul Ikhsan , Syarbini Ikhsan, Syarbini Ilhamdi, Mohammad Liwa Imam Mawardi Imron Imron, Imron Indradewa, Rhian Indrawati1, Indrawati Inest Ruth Marsaulina Siregar Inge, Ihgnasia Inggar Linggarweni, Baiq Irawan, Ikbal Irni Sri Cahyanti Irsan Irsan Irsyam, Irsyam Ismiyati Ismiyati J Juniar, Dera Vila Jamaluddin Jamaluddin Jamri, Jamri Jarot Tri Bowo Santoso Joko Sutarto Juanda Astarani Judrah, Muh. Judrah Julianti Julianti, Julianti Kaimuddin Kaimuddin, Kaimuddin Kamil, Muhammad Firdaus Karpriana, Angga Permadi Karya, Adi Ketut Karno, Ketut Karno Khairil Anwar Khoironi, Riadina Khristina Yunita Kusumantoro Kusumantoro, Kusumantoro L, Eva Dwi Lam, Do Mai M, Nurlailah M. Irfani Hendri Ma’shumah, Fitriatul Maghfirah, Desi Maharani, Deswinta Maidah, Anik Nur Maimun Syukri, Maimun Mariana Mariana Muadin, Akhmad Mubarok, Sasongko Irham Muchammad Eka Mahmud, Muchammad Eka Muhammad Arsyad Muhammad Hamsyuni Muhammad Saleh Muhammad Yusuf Muhtolib, Muhtolib Mulyana Saputri, Rahayu Mustika, Ira Grania Nadia, Dayang Nasrullah, Taurist Fathan Nawawi, Sultan Neni Mersita, Neni Nilawati, Enny Nilla Rachmaningrum Nina Febriana Dosinta Nirmawati, Nirmawati Novanty, Ine Noviani, Elisabet Dwi Novita Anggrahini, Dhela Novita, Dwi Nulhakim, Ihsan Nuqta, Husnul Khatimah Nur Arfa Yanti Nur Jannah Nurafiah, Nurafiah Nuralisa, Alis Nurfadillah Nurfadillah Nurhasanah, Ikeu Nuriman Nuriman, Nuriman NURLAELA NURLAELA Nurlailah Mappanganro Nurlaili, Afina Lina Nurmawati Nurmawati Nurul Huda Nurwahid, Fadla Nuur, Khaerun Nisa Onisimus Amtu Padlan, Muhammad pamungkas, damar purba Permana, Dian Fithra Pratama, Diandra Ayu Pratama, Nanda Saputra Pratiwi, Rhomadani Sinta Pusaka, Semerdanta Putri, Azelia Hidayati Putri, Lisa Amanda Rafa, Wukuf Dilvan Rafles Ginting Rahardi, Wira Rahmayani, Alfia Ramadanti, Indah Ramadhani, Reni Rasban, Sadali Riswan, Muhammad Rizky, Agung Mustika Rosadi, Narita Amni Rosmala Dewi Rosnelli, Rosnelli Rudi Kurniawan Rudy Kurniawan Ruffiah, Ruffiah Rusdarti - Rynandi, Oscar S Martono Safaruddin Safaruddin Sahabudin Sahabudin, Sahabudin Saharani, Aulia Saharuddin Barasandji Saharuddin Barsandji Sahruddin Barasandji Santoso, Larisa Elga Amalia Santoso, Rizal Budi Saputri, Eka Dewi Sari Rusmita Sari, Apriani Kartika SATRIYAS ILYAS Selamat Triono, Selamat Sergius Lay Sibagariang, Susy Alestriani Sihite, Perdana Liansyah Siti Jamilah Sonia Sonia, Sonia Sopacua, Fanry Julius Sopacua, Fanry Julius Sri Ambardini Sri Suryanta Sri Syabanita Elida Sucihatiningsih Dian Wisika Prajanti Sudadi Sudadi Sugeng Santoso Sulistyawan, Vera Noviana Sumiadji - Suryantini Suryantini Sutiawati, Siti Sutijah, Sutijah Syah, Muhamad Azwar Syariffuddin Syariffuddin Sylvawani, Mahriani T Teviana Tengku Riza Zarzani N Triana, Dinda Ulfah, Dinia Fakhriyah Umar Umar Umyana, Ayu Uswatun Hasanah Vinorita, Devi Vitriyan Espa Wafa, Fadhila Dhiyaul Wahid, Deden Abdul Wahyuningsih Wahyuningsih Wandi, Wandi Warni, Anggita Warni, Anggitia Warul Walidin Wati, Ayu Karunia Weni, Weni Widiyanto Widiyanto Wijayanti, Dewanti Citra Wirandanu, Lalu Septiadi Wulan Sari, Tirta Indah Yantiana, Nella YANTO YANTO Yayuk Sri Rahayu Yessika Nurmasari, Yessika Yuda Prawira Kusuma, Yuda Prawira Yulisantina, Nada Regista Zakiyah, Andi Zamroni Zamroni Zayani, Nur Ainun Zuhri, Syaifuddin Zulekha, Siti Zulfiana, Ida