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All Journal Jurnal Penelitian Pendidikan Indonesian Journal of Educational Counseling IRJE (Indonesian Research Journal in Education) Ilomata International Journal of Tax and Accounting EARR International Journal of Educational Research and Social Sciences (IJERSC) An-Nahdlah: Jurnal Pendidikan Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Markcount Finance Sinergi Akademisi dan Masyarakat Jurnal Keperawatan Mandira Cendikia (JKMC) Jurnal Ekonomi Kesehatan Indonesia
Siti Nurlatifah, Siti
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal Markcount Finance

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Systematic literature review (SLR): “Dysfunctional audit behavior Determinants on Auditors Working at Public Accounting Firm in Indonesia” Nurlatifah, Siti; Ahmar, Nurmala
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.610

Abstract

This study aims to determine the main factors that influence dysfunctional audit behavior. The method used in this study is the literature review (SLR) method. The survey was conducted on previous studies whose research objects were Auditors at Public Accounting Firms in Indonesia. The research data was obtained from journals in Google Scholar on the website https://google.scholar/ in 2018-2022. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior were dysfunctional audit behavior, namely time budget pressure, locus of control, task complexity and rotation intention, auditor performance, and personal character. Auditor performance, Machiavellian, moral competence (Akhlaq Al Karimah), Spiritual Intelligence, Stress at work, Furthermore, future research must also consider the need to explore, reflect and ask questions more critically, not from the foregone side. For example, ask again how Public Accounting Firm leaders conduct performance assessments to reduce dysfunctional auditor behavior.  
Investment Opportunity Set (Ios): Between Opportunities and Threats for Pharmaceutical Companies in Indonesia Nurlatifah, Siti
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.662

Abstract

Investment Opportunity Set (IOS) is the opportunity that a company has to make investments that can increase the value of the company. IOS can be influenced by various factors, one of which is the financial performance of the company. This study aims to examine the effect of financial performance on IOS in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2020. Financial performance is measured by using profitability ratio, solvency ratio, and activity ratio, while IOS is measured by using Market Book Value to Equity (MBVE). This study uses quantitative data in the form of annual financial statements and stock prices of pharmaceutical companies obtained from the official website of IDX. The sampling technique uses purposive sampling with certain criteria, resulting in 54 data samples. The data analysis technique uses multiple linear regression analysis with SPSS for Windows version 26.0 program. The results show that financial performance simultaneously has a significant effect on IOS with F value of 18.859 and significance value of 0.000. Partially, profitability ratio has a positive and significant effect on IOS, solvency ratio has a negative and significant effect on IOS and activity ratio has a positive and significant effect on IOS. This study implies that pharmaceutical companies can increase IOS by improving financial performance, especially profitability ratio and activity ratio, and reducing solvency ratio.
Co-Authors Aan Komariah Amalia, Kaniati Andalan, Aldi Ascobat Gani Asri, Kholifatul Husna Atika, Siti Nur Cepi Triatna, Cepi Dedy Achmad Kurniady Elin Rosalin Endang Herawan Ery setiawan Esti Damayanti Failasufa Aziza, Pretty Faiz Fikri Alfahmi Gunawan, M. Irvan Hartini, Nani Hulwah, Khairun Nisa il Ismatul Mawla Johar Permana Kurniawaty, Golda Linda Setiawati, Linda Loen, Mishelei Marwatussofa, Arizcha Mohammad Sodiq, Mohammad Nurmala Ahmar Oktaviani , Vera Pramitasari, Anisa Ramadani, Royasia Viki Rejeki, Dewi Rotua Suriany Simamora Sururi Sururi, Sururi Thahir, Muthahharah Thahir, Wahyuni Wardana Widiawati Widiawati Winarto Winarto Zahria, Linta Zahrina, Zahrina