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All Journal E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Akuntan Publik JSEHT
Widya Rizki Eka Putri
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Pengaruh Insentif Terhadap Kinerja Karyawan dengan Kepuaan Kerja sebagai Variabel Mediasi (Studi Pada Karyawan Perhotelan Bintang 3 Di Provinsi Lampung) Antonius Panji Utomo; Fitra Dharma; Widya Rizki Eka Putri
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 2 (2022): Vol.1 No.2 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1517.018 KB) | DOI: 10.23960/efebe.v1i2.20

Abstract

This study aims to analyze the effect of incentives on employee performance with job satisfaction as a mediating variable. This analysis is focused on employees so that employee performance is more optimal and improved. There are 3 variables used in this study, namely: incentives as the independent variable, employee performance as the dependent variable and job satisfaction as a mediating variable. The approach used in this study is a quantitative approach with data collection using a questionnaire distributed to all hotel employees. This research was conducted in all 3-star hotels in Lampung Province. The theory used in this study is the two-factor theory. This two-factor theory separates two sets of satisfaction and dissatisfaction. The sampling technique in this research is to use purposive sampling based on certain considerations. Respondents used as many as 302 employees, using the calculation of the Slovin formula. While the analytical method used in this research is multiple linear regression analysis. The program used in analyzing the data for this research is the Statistical Package for Social Sciences (SPSS) Ver.21.00.
Faktor-Faktor Yang Mempengaruhi Opini Going Concern Pada Saat Pandemi Covid 19 Evi Yana Hasmi; Usep Syaipudin; Widya Rizki Eka Putri
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1475.41 KB) | DOI: 10.23960/efebe.v1i4.56

Abstract

Going concern becomes a problem that must be addressed by management in managing the company, so that the company continue to operate for a long time especially during a pandemic where the economic situation is unstable and makes the going concern company's disrupted. This study aims to analyze the Effect of company growth, financial condition, opinion shopping and previous year’s audit opinion to the acceptance of going concern audit opinion during covid 19 pandemic . The sampling technique used in this study is purposive sampling with a total sample of 48 infrastructures companies listed on the Indonesia Stock Exchange during pandemic the period of research year 2019-2020. Hypothesis testing of this research is done by logistic regression analysis. The result of this study shows that company's growth have no effect significant on the going concern audit opinion, opinion shopping have no effect significant on the going concern audit opinion, financial condition have no effect significant on the going concern audit opinion, the previous year audit opinion have effect significant on the going concern audit opinion.
Pengaruh Kinerja Keuangan Perbankan terhadap Return Saham pada saat Pandemi Covid-19 Nabila Zara Zettira; Einde Evana; Widya Rizki Eka Putri
JOURNAL OF SYARIAH ECONOMIC AND HALAL TOURISM Vol. 1 No. 1 (2022): Journal of Syariah Economic and Halal Tourism (JSEHT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) ALIFA

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Abstract

This study aims to see the impact by Covid-19 on the economic. This study purpose to see the success of various government regulations and policies to contain the negative impacts on the economy as well as to seek economic recovery. The method used in this study is a quantitative research method, while the source of data used in this study is secondary data. This study uses secondary data from the 2019-2021 financial statements. The population in this study are conventional banking companies listed on the Indonesia Stock Exchange. The determination of the sample in this study amounted to 102 using the type of purposive sampling method. The data were analyzed using descriptive statistical tests, classical assumption tests, multiple regression analysis, F test model feasibility, and test T. The results of the research, show that the CAR, BOPO, LDR ratios have a positive influence on stock returns, NPL and ROA have no effect on stock returns, while Economic Conditions have a negative effect on stock returns during Covid-19.
Analisis Earning Management Pada Laporan Keuangan Interim Yang Terlambat Publikasi Nisrina Aisya Kesuma Putri; Tri Joko Prasetyo; Reni Oktavia; Widya Rizki Eka Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3496

Abstract

Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.
Determinasi Pengungkapan Key Audit Matters: Perspektif Teori Audit Expectation Gap Fatkhur Rohman; Widya Rizki Eka Putri; Syaharani Noer Fathia; Ayu Dwiny Octary; Rona Majidah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4228

Abstract

This study aims to explore the factors influencing the disclosure of Key Audit Matters (KAM) in audit reports, using the Audit Expectation Gap Theory as a theoretical framework. Based on a literature review of 15 articles published between 2020 and 2025, it was found that factors such as company characteristics (size and complexity), auditor characteristics (experience and specialization), and corporate governance significantly influence the quality and quantity of Key Audit Matters disclosure. Larger and more complex companies tend to disclose more Key Audit Matters, while auditors from large firms provide more detailed disclosures. Furthermore, disclosures that are too generic or use overly formal and non-specific language risk exacerbating the expectation gap. Therefore, it is essential for regulators and auditors to continually improve guidelines and evaluate the implementation of Key Audit Matters to meet transparency and accountability goals.
Co-Authors Antonius Panji Utomo Ayu Dwiny Octary Dharma, Fitra Einde Evana Evi Yana Hasmi Nabila Zara Zettira Nisrina Aisya Kesuma Putri Reni Oktavia Rohman, Fatkhur Rona Majidah Syaharani Noer Fathia Tri Joko Prasetyo Usep Syaipudin