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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal Kajian Akuntansi dan Auditing Jurnal Manajemen dan Inovasi (MANOVA)
Dwi Fitri Puspa, Dwi Fitri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Value Relevance Laba dan Nilai Buku dengan Pendekatan Portfolio-Return: Periode Sebelum dan Periode Krisis Keuangan Puspa, Dwi Fitri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3594

Abstract

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PENGARUH AUDIT TENURE, UKURAN KAP DAN FEE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Yulianti, Maissy Syahri; Novianti, Neva; Puspa, Dwi Fitri
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.163

Abstract

This study aims to empirically prove the influence of audit tenure, public accounting firm (KAP) size and audit fees on the integrity of financial statements. In this study, the sampling method uses purposive sampling, which resulted in 27 infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period with a total of 81 data, used as populations and samples. This study uses secondary data, namely annual reports and company financial statements obtained from www.idx.co.id websites and company websites. The data analysis methods applied include descriptive statistical analysis and multiple linear regression analysis of panel data with the help of eviews 12 software. The results of this study show that the audit tenure variable and the size of KAP have an effect on the integrity of financial statements, and the audit fee variable has no effect on the integrity of financial statements.
Pengaruh Emotional Exhaustion sebagai Mediasi antara Abusive Supervision dan Cyberloafing: Perantara Organizatonal Commitment sebagai Moderasi Vania, Anggia Syilfen; Zaitul, Zaitul; Puspa, Dwi Fitri
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 6 No. 2 (2023): Juli
Publisher : Management Department, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v6i2.1246

Abstract

Riset ini bertujuan membukikan secara empiris pengaruh emotional exhaustion sebagai mediasi antara abusive supervision dengan cyberloafing melalui organizational commitment sebagai variabel moderasi. Penelitian ini dilaksanakan pada pegawai Kantor Dinas Pekerjaan Umum Kota Pariaman. Proses pengumpulan data dilakukan dengan menyebarkan kuesioner baik secara langsung atau pun melalui bantuan google form. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Sesuai dengan hasil pengujian secara statistik ditemukan abusive supervision tidak berpengaruh signifikan terhadap cyberloafing pada karyawan kantor Dinas Pekerjaan Umum Kota Pariaman. Kelelahan emosional dan komitmen organisasional berpengaruh positif terhadap cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman. Pada pengujian dapat dibuktikan kelelahan emosional mampu memediasi hubungan antara abusive supervision dengan cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman, selain itu juga ditemukan Kelelahan emosional tidak memoderasi hubungan antara komitmen orgnisasional dengan cyberloafing pada karyawan Kantor Dinas Pekerjaan Umum Kota Pariaman
Board Gender Diversity as A Moderator in The Effect of ESG Performance on Systematic Risk Anggraini, Fivi; Cahyati, Ferli Meidiana; Puspa, Dwi Fitri; Meihendri
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.10032

Abstract

The gender diversity of the board is essential to reduce the systematic risk of manufacturing companies. To mitigate this risk, manufacturing companies in Indonesia need to pay attention to and strengthen environmental, social, and governance (ESG) performance. This study aims to empirically examine the influence of environmental, social, and governance (ESG) performance on systematic risk with gender diversity of the board as moderation in manufacturing companies in Indonesia. The sampling technique used is purposive sampling. The number of samples in this study is 16 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. Data analysis was carried out using the SPSS and Gretl programs. The empirical results of this study provide evidence of the negative influence of environmental and governance performance on systematic risk. However, social performance does not have systematic risk. This study succeeded in proving that the gender diversity of the council moderates the relationship between environmental performance, social performance, and governance performance to systematic risk. This research can be a foundation for companies to strengthen and improve the environmental, social, governance (ESG), and gender diversity performance of the board to reduce systematic risks and meet stakeholders' expectations.
Co-Authors Cahyati, Ferli Meidiana Fivi Anggraini Meihendri Novianti, Neva Vania, Anggia Syilfen Yulianti, Maissy Syahri Zaitul, Zaitul