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All Journal Jurnal Manajemen Pendidikan Jurnal Ilmiah Ekonomi Islam MAKSI Jurnal Ilmiah Manajemen Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara JES (Jurnal Ekonomi STIEP) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment)
Tia Apriani
IBE Indonesia Pontianak
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences

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PENGARUH TENURE KAP, UKURAN KAP, SPESIALISASI AUDITOR, AUDIT FEE DAN WORKLOAD TERHADAP KUALITAS AUDIT DENGAN DIMODERASI KOMITE AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdapat Di Bursa Efek Indonesia Tahun 2015-2017) B2091171014, TIA APRIANI
MAKSI UNTAN Vol 5, No 1 (2020): JURNAL MAHASISWA MAGISTER AKUNTANSI
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.552 KB)

Abstract

This study aims to examine and analyze the influence of KAP tenure, KAP size, auditor specialization, audit fees, workload on audit quality by moderating the audit committee.  This type of research is quantitative research, using secondary data in the form of data from annual reports and financial reportscompanies listed on the Indonesia Stock Exchange and KAP reports sent to the Financial Professional Development Center (PPPK) Ministry of Finance of the Republic of Indonesia. The population selected in the study as the object of research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2015-2017.  The analytical method in this study is Moderated Regression Analysis (MRA) and Multiple Linear Regression analysis and SPSS version 20 statistical analysis. The results show that KAP tenure, KAP size, auditor specialization and audit fees have no effect on audit quality. The workload has a negative effect on audit quality which means that the higher the workload, the lowwr audit quality.  The audit committee moderation variable is not able to moderate the relationship between KAP tenure and workload on audit quality. Keywords : KAP Tenure, KAP Size, Auditor Specialization, Audit Fee, Workload, Audit Quality, Audit CommitteeDAFTAR PUSTAKA  Agoes, Sukrisno.(2012). Auditing (Pemeriksaan Akuntan Oleh Kantor Akuntan Publik). P- FE UI : Jakarta. Damayanti, Fitri dan Susanto, Tridahus (2015). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return On Assets Terhadap Tax Avoidance. Jurnal Bisnis dan Akuntansi, Vol.5, No.2 Dhimadhanu, Ridor (2016). Pengaruh Informasi Asimetri, Fee Audit Dan Tenure Audit Terhadap Kualitas Audit Pada Perusahaan-Perusahaan Non-Keuangan Yang Terdaftar Di LQ45 . Universitas Airlangga :Tesis. DeAngelo, Linda Elizabeth.(1981). Audit Size and Audit Quality. Journal of  Accounting and Economics, 3(3): 183-199 Ghozali, Imam (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Edisi 9. Semarang. Badan Penerbit Universitas Diponegoro Hadi, F.W. dan Handojo,Irwanto. (2017). Faktor – Faktor Yang Mempengaruhi Kualitas Audit Pada Perusahaan Manufaktur. Jurnal Bisnis Dan Akuntansi. Vol. 19, No.2, Hal : 209-218 Kasznik, R. (1999), “On the Association between Voluntary Disclosure and Earnings Management”, Journal of Accounting Research, 37, 57-81 Krishnan, G.V. (2003). Audit Quality and The Pricing of Discretionary Accruals. Auditing: A Journal Of Practice & Theory, 22 (1), 26-109. Lopez-Aceveco, D. M. (2005). The Effect of Workload Compression on Audit Quality. Working Paper, University of Arkansas. Nadia, N.F. (2015). Pengaruh Tenur KAP, Reputasi KAP Dan Rotasi KAP Terhadap Kualitas Audit. Jurnal Akuntansi Bisnis.Vol.XIII.: No. 26 Nugroho, Lucky. (2018). Analisa Faktor-Faktor Yang Mempengaruhi Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Industri Sektor Barang Konsumsi Yang terdaftar Di Bursa Efek Indonesia Tahun 2014-2016). Jurnal Maneksi. Vol.7 Nuratama, I Putu. (2011). Pengaruh Tenur Dan Reputasi KAP Pada Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2004 – 2009. Tesis. Denpasar. Universitas Udayana. Nuriantiati, A.A. dan Purwanto, Agus. (2017). Pengaruh Tenure KAP, Ukuran KAP, Spesialisasi Auditor dan Audit Fee terhadap Kualitas Audit Dengan Moderasi Komite Audit. Diponegoro Journal Of Accounting.Vol.6. No.1. Hal : 1-13 Panjaitan, C.M. (2014). Pengaruh Tenure, Ukuran KAP, Dan Spesialisasi Auditor terhadap Kualitas Audit. Diponegoro Journal Of Accounting. Vol. 3, No.3: hal 1-12 Pasiwi.B.G. Majidah dan Dewa P.K.M. (2016). Analisis Determinan Kualitas Audit. e- Proceeding of Management. Vol.3, No.2 Peraturan Menteri Keuangan Republik Indonesia (PMKRI) Nomor 17/PMK.01/2008 Tentang Jasa Akuntan Publik. Available at: http://www.google.co.id Peraturan Otoritas Jasa Keuangan (OJK) Nomor 29/POJK. 04/2016 Tentang Laporan Tahunan Emiten atau perusahaan publik.Available at:http://www.google.co.id Pramaswaradana, I.G.N.I aan Astika, I.B.P. (2017).Pengaruh Audit tenure, Audit Fee,Rotasi Auditor,Spesialisasi Auditor, Dan Umur Publikasi Pada Kualitas Audit. E-Jurnal Akuntansi Udayana. Vol.19.1. hal:168-194 Rahayu,S.K, dan Suhayati,Ely, Auditing, Graha Ilmu, Yogyakarta, 2013 Rusli,T.J dan Wiratmaja.I.D.N. (2016). Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit pada Kualitas Audit. Jurnal Ilmiah Akuntansi dan Bisnis, Vol.11, No.1 Setiawan,W, L., dan Fitriany. (2011). Pengaruh Workload Dan Spesialisasi Auditor Terhadap Kualitas Audit Dengan Kualitas Komite Audit Sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Keuangan Indonesia, 8(1), 36–53. Wahono,T.H dan Setyadi, E.J. (2014). Pengaruh Tenure, Reputasi KAP serta Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2011-2013. Kompartemen, Vol.XII No.2 Yahya,Andre. (2015). Pengaruh Audit Tenure, Rotasi Auditor, Ukuran KAP Dan Independensi Auditor Terhadap Kualitas Audit dengan Fee Audit Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI (2012-2015). Tesis. Yogyakarta: FEB UMY
Pembentukan Portofolio Optimal Saham Syariah yang Terdaftar di JII dengan Metode Single Index Model Sukma Febrianti; Marjono Marjono; Tia Apriani
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.294 KB) | DOI: 10.29040/jiei.v7i3.3208

Abstract

Sharia stocks showed better performance than conventional stocks with more stable returns. The purpose of this research is to compile an optimal portfolio of Shariah stocks listed on JII in order to generate higher returns using the single index model method. The study used 17 companies sampled with purposive sampling techniques, data used is monthly stock price, IHSG and BI rate. Based on the results of obtained by 5 companies included in the optimal portfolio, PT Indofood CBP Sukses Makmur Tbk with a proportion of funds of 59.93%, PT Vale Indonesia Tbk with a proportion of funds of 16.16%, PT. Semen Indonesia Tbk with a proportion of funds of 16.05%, PT Bukit Asam Tbk with a proportion of funds of 6.29% and a proportion of funds of 1.56% in the company PT Aneka Tambang Tbk. From the results of the calculation of returns and risks showed that the portfolio provides a higher profit than the market return.
PENGARUH TENURE KAP DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN DIMODERASI KOMITE AUDIT Tia Apriani; Megawati
Jurnal Ekonomi STIEP Vol. 6 No. 2 (2021): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.898 KB) | DOI: 10.54526/jes.v6i2.63

Abstract

This study aims to examine and analyze the influence of KAP tenure and audit fees on audit quality by moderating the audit committee. This type of research is quantitative research, using secondary data in the form of data from annual reports and financial reportscompanies listed on the Indonesia Stock Exchange. The population selected in the study as the object of research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2015-2017. The analytical method in this study is Moderated Regression Analysis (MRA) and SPSS version 24 statistical analysis. The results show that KAP tenure and audit fees have no effect on audit quality. The audit committee moderation variable is not able to moderate the relationship between KAP tenure and audit fee on audit quality.
PENGARUH FINANCIAL KNOWLEDGE TERHADAP FINANCIAL BEHAVIOR DENGAN FINANCIAL ATTITUDE SEBAGAI VARIABEL INTERVENING Tia Apriani; Mardiyati Mardiyati; Megawati Megawati
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.101

Abstract

The positive impact of technological advances is to make it easier for humans to meet their needs, and the negative impact is that it will make humans spend their resources to meet their desires and not their needs. So, if the fulfillment of these needs is not well controlled, it will have an impact on the future and financial behavior of humans. One of the variables that influence financial behavior is financial knowledge. The implementation of good financial behavior is not an easy thing for students to do. This study examined the financial behavior of students of IBE Indonesia in the 5th and 7th semesters of the accounting department. Thus, the students should have good financial knowledge in managing their finances, so that financial problems can be avoided. The population in this study was 144 students and the sample was 64 students. the sample was determined using the formula of Taro Yamane. The results of this study were the effect of directly stating that the variable financial knowledge has a significant influence (p < 0.001) on the variable financial behavior with an effect of 0.068. Effect indirectly stated that the variable financial knowledge mediated by the variable financial attitude has a significant effect (p < 0.05) on the variable Financial Behavior with an effect of 0.018. The total effect stated that the variable financial knowledge mediated by the variable financial attitude has a significant effect (p < 0.001) on the variable Financial Behavior with an effect of 0.087. Keywords: Financial Knowledge, Financial Behavior dan Financial Attitude
The Dynamics of Public Speaking Anxiety and its Impact on Speaking Performance: A Study Among College Students in Business and Economics Megawati, Megawati; Apriani, Tia
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2156

Abstract

This research investigates the relationship between public speaking anxiety and students’ speaking performance across various disciplines at a Business and Economics Institute. The primary question at the core of this study is whether there is a correlation between the level of public speaking anxiety and students’ speaking performance. The results of surveys and correlation analysis reveal a significant connection between the level of public speaking anxiety and students’ speaking performance. Students with higher anxiety tend to exhibit lower speaking performance. Factors affecting public speaking anxiety, such as preparation, audience size, presentation type, and target audience, are also analyzed. These findings provide additional insights into the impact of these factors on anxiety levels. Furthermore, the research identifies strategies and support programs to address public speaking anxiety and enhance students’ speaking abilities. These include training programs, psychological support, and communication courses. Recommendations involve developing more effective support programs and further research into the factors influencing public speaking anxiety. This study offers a deep understanding of the complexity of public speaking anxiety in the context of higher education, serving as a foundation for the development of educational programs that can improve students’ speaking skills and help them succeed in academic and professional situations.
Analyzing the Impact: The Role of MSME Growth in Reducing Unemployment Amidst High Levels of Poverty Sunaryono, Sunaryono; Apriani, Tia; Ekobelawati, Fransiska
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 8 No. 2 (2024)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v8i2.417

Abstract

This study employs a quantitative research method to examine the impact of the number of MSMEs and poverty rates on unemployment rates in Indonesia from 2011 to 2022, utilizing data from the Central Bureau of Statistics (BPS Indonesia) and Bank Indonesia. The analysis reveals a significant relationship between the increase in MSMEs, poverty index fluctuations, and unemployment rate changes during this period. The findings demonstrate a strong correlation between the growth of MSMEs and a reduction in unemployment, whereas the relationship between poverty levels and unemployment rates is weak. This suggests that the expansion of MSMEs is an effective strategy for reducing unemployment and improving economic conditions. The study aims to enhance understanding of the factors influencing unemployment and the challenges policymakers face, providing valuable insights for efforts to combat unemployment. Additionally, the dataset used may benefit other studies addressing unemployment issues in Indonesia and similar regions. The results confirm the crucial role of MSME development in lowering unemployment rates, highlighting its potential as a viable policy approach for economic improvement.
TRANSFORMASI BUMDESMA KONVENSIONAL KE SYARIAH DALAM PEMBERDAYAAN EKONOMI BERBASIS PRINSIP SYARIAH Sunaryono; Tia Apriani; Feriansyah Apriani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Cv. Utility Project Solution

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Abstract

Proyek pengabdian masyarakat oleh Institut Bisnis dan Ekonomi Indonesia (IBEI) ini bertujuan untuk mengubah sistem BUMDesma Raja Bina Usaha di Kecamatan Rasau Jaya dari model konvensional ke sistem berbasis syariah. Program ini mencakup edukasi mengenai prinsip-prinsip keuangan syariah, penerapan teknologi digital, dan pendampingan yang berkelanjutan. Inisiatif ini telah berhasil meningkatkan kepercayaan masyarakat, memperbaiki efisiensi operasional, dan menyesuaikan praktik kelembagaan dengan nilai-nilai lokal. Transformasi ini menjadi model pemberdayaan ekonomi pedesaan berkelanjutan di Indonesia, yang menunjukkan bagaimana integrasi teknologi dan kearifan lokal dapat mendorong pertumbuhan ekonomi berbasis prinsip syariah.
ASPIRASI KE AKSI: ANALISIS SEM (STRUCTURAL EQUATION MODELING) FAKTOR PENENTU MINAT SISWA LANJUT PERGURUAN TINGGI Yulianto, Yulianto; Toto, Yusron; Saryono, Udin; Sukmawati, Taryati; Rizaldy, Rizaldy; Yuniarti, Yuniarti; Megawati, Megawati; Apriani, Tia
Jurnal Manajemen Pendidikan Vol. 10 No. 1 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i1.396

Abstract

This study aims to analyze the influence of parental support, intrinsic and extrinsic motivation, educational self-efficacy, access to college information, and socioeconomic status on students' interest in continuing their education to college. In addition, this study examines the mediating role of self-efficacy as well as the interaction between these factors in the Indonesian context. The study used a quantitative approach with a survey method through a closed questionnaire based on a 5-point Likert scale. The findings provide new insights into the complexity of the determinants of interest in higher education in Indonesia, particularly the negative role of excessive parental support and the inconsistent influence of self-efficacy. The practical implications include the need for a more holistic approach in educational policies and counseling guidance programs involving parents and students. This study also fills a gap in the literature by examining the unique interaction between psychological, social and contextual factors in the Indonesian context, while questioning the universal assumption of a linear relationship between parental support and educational motivation. The findings on the negative effects of information overload also make a novel contribution to the literature discussion on educational decision-making.
Co-Authors Ekobelawati, Fransiska feriansyah Mardiyati Mardiyati Marjono Marjono Megawati - Megawati Megawati Rizaldy, Rizaldy Saryono, Udin Sukma Febrianti Sukmawati, Taryati Sunaryono Yulianto Yulianto Yuniarti Yuniarti Yusron Toto