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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Manajemen Journal Economics & Business Atmajaya Indonesia Indonesian Journal of Electrical Engineering and Computer Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)

Linda Kusumaning Wedari

Accounting Department, School Of Accounting, Bina Nusantara University, Jakarta, 11480 Indonesia

Author-ID : 546968

Economics, Econometrics & Finance

Published : 8 Documents Claim Missing Document

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Articles

IMPACT OF AUDITORâS WORK EXPERIENCE, INDEPENDENCE, OBJECTIVITY, INTEGRITY, COMPETENCY AND ACCOUNTIBILITY ON AUDIT QUALITY Ningrum, Gita Sulistya; Wedari, Linda Kusumaning
Journal Economics & Business Atmajaya Indonesia Vol 1 No 1 (2017): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

The objective of this research is to observe the impact of auditorâs work experience, independence, objectivity, integrity, competency and accountability on audit quality.     The population considered in this research consists of active auditors who work in public accounting offices in Indonesia. We use convenience sampling as our sampling method. The sample size in this research is 175 auditors. By using multiple linear regression, we found the R-squared value to be 0.828 or 82.8%, and it shows that work experience, independence, objectivity and accountability have significant impacts on audit quality, but the impacts of integrity and competency on audit quality are statistically insignificant.

DOES IFRS HAVE IMPACT ON EARNING’S QUALITY AND AUDIT FEE? Linda Kusumaning Wedari; Megawati Oktorina
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Apakah adopsi IFRS memberikan dampak terhadap kualitas laba dan biaya audit? Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai dampak adopsi IFRS pada kualitas laba dan biaya audit. Penelitian ini menggunakan perusahaan non-keuangan di Bursa Efek Indonesia pada tahun 2010-2014, sebelum penerapan Masyarakat Ekonomi Asean (MEA). Metode pengumpulan data adalah purposive sampling dengan metode analisis regresi panel. Hasil penelitian menunjukkan bahwa adopsi IFRS tidak mempengaruhi kualitas laba, namun pada perusahaan yang mengadopsi IFRS, terbukti bahwa kualitas laba berpengaruh pada biaya audit. Oleh karena itu, perusahaan di Indonesia harus menyesuaikan laporan keuangan dengan standar internasional. Does IFRS have the impact on earning’s quality and audit fees? The purpose of this research is to provide empirical evidence regarding the impacts of IFRS’s adoption on earning’s quality and audit fee. This research used nonfinancial companies in Indonesia Stock Exchange in 2010-2014 before Asean Economic Community implementation in 2015. The data was collected by employing purposive sampling, which was then analysed by using panel regression method. The result showed that on one hand, the adoption of IFRS did not affect earning’s quality, while on the other hand, it is proven that earning’s quality affected audit fee for companies adopting IFRS. Therefore, companies in Indonesia should update with the progress of the international standard.

Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Arga Fajar Santosa; Linda Kusumaning Wedari
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study provides the investigation over the acceptance of `going concern` audit opinion which can be performed by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company’s growth, and company size.Samples are obtained by sampling purposive method and obtained 310 observation data from 2001–2005. The logistic regression model testing is conducted four times because the financial condition variable has four different proxy models of bankcruptcy. The result of this research is that the audit quality and company growth do not influence on `going concern` opinion. The company size and company`s financial condition influences negatively toward the `going concern` opinion when the proxy model of bankcruptcy used the Altman Model and Springate Model, while the Zmijeski and the Revised Altman models are rejected. The `going concern` audit opinion prior year has positive influence toward `going concern` opinion.Keyword: Going concern opinion, audit quality, financial distress, audit opinion prior year, growth, company size, The Zmijeski (1984), The Altman Model (1968), Revised Altman model (1993), The Springate Model (1978)

Intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan publik indeks LQ-45 Shella Shella; Linda Kusumaning Wedari
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss1.art3

Penelitian ini merupakan penelitian empiris yang bertujuan untuk mengetahui pengaruh intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan go public di Bursa Efek Indonesia (BEI) dalam indeks LQ-45 untuk periode 2012 sampai dengan 2014. Pengujian ini dilakukan dengan menggunakan regresi linear berganda terhadap data sebanyak 64 sampel. Hasil dari penelitian ini menunjukkan adanya pengaruh signifikan yang positif antara intellectual capital dan market performance. Pasar memberikan nilai yang lebih tinggi pada perusahaan yang mempunyai intellectual capital yang tinggi. Sementara itu, intellectual capital disclosure berpengaruh signifikan secara negatif terhadap market performance. Semakin tinggi intellectual capital disclosure yang dilakukan perusahaan maka semakin rendah market performance.

Consumtivism on Touring Master’s Students In Jakarta Linda Kusumaning Wedari
Jurnal Bisnis Manajemen Vol 17, No 2 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Padjadjaran

This study about the factors that influence the decision on tourism destination of Master’s students from 9 (nine) Universities in Jakarta. Around 199 questionnaires that were returned, had been processed by using binary logistic regression, for tour in Java, tour outside of Java, domestic tourism, and tour overseas. The researcher finds that, First, respondents make expenditures for meals, snacks, entrance fees, game with consumptive. While spending on hotels, their clothes, clothes for gift, souvenirs and snacks for gift with highly consumptive. Second, factors that encourage a trip decision to Java and outside Java, are income and plan (respondents prepared it by their monthly saving) while factors that influence them to have trip in the country (domestic)or overseas, are motivation, spending, and income. Third, for both trip to Java Island and outside Java Island, and also tourism domestic destinations as well as overseas, most respondents choose to pay their cost by their own cash or by their own credit card for the range of 1-6 months payment.

Investigation of digital rupiah acceptance using UTAUT-3 model Mau Bere, Alejandro Billyjoe; Putra, Richard Win; Wedari, Linda Kusumaning
Indonesian Journal of Electrical Engineering and Computer Science Vol 35, No 3: September 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v35.i3.pp1710-1721

The adoption of central bank digital currencies (CBDC) has been popular in many countries, especially Indonesia which currently develops its own CBDC called digital rupiah, due to its potential benefits such as financial inclusion. Despite the potential benefits of digital rupiah, there is a lack of understanding regarding factors that affect digital rupiah user acceptance. This research aims to investigate the potential factor affecting the user acceptance of digital rupiah using the unified theory of acceptance and use of technology (UTAUT-3) model, incorporating awareness and privacy as additional variables. There are 218 respondents to this study from five provinces in Indonesia: Jakarta, West Java, East Java, Central Java, and Yogyakarta. The data were analyzed using the SEM-PLS method. The results of this study found that performance expectancy, effort expectancy, habit, personal innovativeness, and awareness are the significant factors that affect the behavioral intention of digital rupiah meanwhile facilitating condition, habit, personal innovativeness, and behavioral intention are the factors that significantly affect the use behavior of digital rupiah. This study identifies key factors influencing the user acceptance of the digital rupiah, providing valuable insights for stakeholders seeking to promote its adoption and use in Indonesia.

Does Enterprise Resource Planning (ERP) Impact on Earnings Quality? First Tania Putri Jovita; Linda Kusumaning Wedari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p04

With some benefits of Enterprise Resource Planning (ERP) implementation in improving data accuracy, efficiency, governance and decision support, it is assumed that it can improve the earnings quality. This study aims at examining the impact of ERP implementation on earnings quality of manufacturing listed companies on the Indonesia Stock Exchange during period 2018-2021. The earnings quality is measured by the absolute value of discretionary accruals the Kothari Model (2005). Of 484 observations, the results showed that ERP implementation has a significant positive impact on earnings quality. This finding may contribute to literature as empirical evidence of the ERP system's effectiveness. These results particularly indicate that ERP implementations enhance the quality of financial reporting by constraining opportunistic managerial behaviour. In addition, understanding this underlying benefit can help firms in choosing investments and actions to effectively improve earnings quality. Keywords: enterprise resource planning (ERP), earnings quality, discretionary accruals

The Influence of ESG Disclosure, Corporate Governance, and Financial Performance on Dividend Policy in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2018–2022 Tondang, Riris Desy R; Wedari, Linda Kusumaning
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4802

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosure, corporate governance (board size), and financial performance (ROA and ROE) on dividend policy among manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach with panel data regression and purposive sampling, 45 companies from the Basic Materials and Consumer Non-Cyclicals sectors were analyzed, resulting in 225 observations. The Fixed Effects Model (FEM) was employed based on the results of Chow and Hausman tests. The findings reveal that ESG disclosure, board size, ROA, and ROE each have a statistically significant positive effect on the Dividend Payout Ratio (DPR). This implies that companies with higher ESG performance, better governance structures, and strong profitability are more likely to distribute dividends. The study supports stakeholder theory, agency theory, and signaling theory, highlighting that non-financial disclosures such as ESG play a vital role in enhancing stakeholder trust and shaping dividend decisions. These results contribute to the growing literature on sustainable finance and offer practical insights for investors, regulators, and corporate decision-makers. The research underscores the importance of integrating ESG and good corporate governance into strategic financial policies, especially in the context of post-pandemic recovery and green economic transition.

Co-Authors Arga Fajar Santosa First Tania Putri Jovita Mau Bere, Alejandro Billyjoe Megawati Oktorina Ningrum, Gita Sulistya Putra, Richard Win Shella Shella Tondang, Riris Desy R

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