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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) MAKSI Journal of Information System, Applied, Management, Accounting and Research Jurnal GeoEkonomi Jurnal Akuntansi dan Keuangan Balance : Media Informasi Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Perpajakan
Tiya Nurfauziah
Universitas Tanjungpura
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Determinan Audit Report Lag dengan Spesialisasi Industri Auditor sebagai Moderator Nurfauziah, Tiya
MASINTAN ACCOUNTANCY RESEARCH Vol. 1 No. 1 (2026): Juni
Publisher : FAKULTAS EKONOMI DAN BISNIS UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/mar.v1i1.41923

Abstract

Research aims: This study aims to analyze the effect of audit tenure, KAP size and auditor turnover variables on audit report lag with auditor industry specialization as the moderating variable in companies listed on the Indonesia Stock Exchange. Design/Methodology/Approach: The data used in this research was secondary data. Sampling in this study was conducted by using a purposive sampling method with 36 companies that met the criteria for testing. This study applied statistical testing and data processing by using WarpPLS 6.0 Research findings: The result of this study indicated that: (1) Audit Tenure had a negative effect on Audit Report Lag, (2) KAP Size had no effect on Audit Report Lag, (3) Auditor Turnover had no effect on Audit Report Lag, (4) Auditor Industry Specialization moderated the negative effect of Audit Tenure on Audit Report Lag, (5) Auditor Industry Specialization did not moderate the effect of KAP Size on Audit Report Lag, (6) Auditor Industry Specialization was not able to moderate the effect of Auditor Turnover on Audit Report Lag. Theoretical contribution/Originality: This study contributes to the literature on audit report lag by examining the role of auditor industry specialization as a moderator of the relationship between firm characteristics and the timeliness of audit completion. Practitioner/Policy implication: The findings provide useful guidance for companies, auditors, and regulators. For companies, the results support hiring auditors who understand their industry well to make audits more efficient and speed up the release of financial reports. For public accounting firms, the study shows the need to develop industry knowledge to improve audit quality and speed. For regulators and market authorities, the findings can help guide policies that encourage auditor skills in specific industries, supporting clear, timely financial reporting and smooth markets.  
Evaluasi Mekanisme Pelaksanaan Retribusi Pelayanan Parkir di Tepi Jalan Umum Kota Pontianak B103141065, Tiya Nurfauziah
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 7, No 1 (2018): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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

Abstract

Public area parking service retribution is one of the sources in increasing the original local government revenue, also, the number of vehicles that keep increasing, but the number of vehicles is not proportional to the realization of revenue from the parking sector due to certain factors that cause less optimal regional revenue of the parking sector. The purpose of this study is to determine whether the mechanism of the implementation of parking service retribution on the of public areas of Pontianak City and  to determine the factors that contribute to the effectiveness of the implementation of parking service retributions on the public areas of Pontianak City.The research method used in this research is descriptive qualitative analysis. With the analysis tools such as interviews, observation, literature study, and document review. The informant from this research are Department of Transportation of Pontianak City and parking officers as the parking practitioners on the field.The result of this research is the income of retribution of parking service on the public areas has been categorized as effective, but not optimal yet in its implementation because of lack of firmness of information from local government to the society especially the owner of business concerning parking collection system which in practice managed by two Regional Work Unit, the absence of SOP of the collection so that the parking coordinator has full rights regarding the deposit from the parking officer and the Department of Transportation who is not aware of the actual amount of deposit received by the parking coordinator so that the coordinator takes advantage of the parking space as a personal gain and the leakage of income of public parking retribution cause the realization of income of public roadside parking service retribution is not yet optimal and it also affects the local government revenue, the lack of supervision from the Department of Transportation in the field regarding which of the parking officers are still active and which are  not, so that the data owned  is not valid because it only recorded who ever signed up as a parking oficer. Keywords: Evaluation, Parking Service Retribution on the Public Road, Local Government Revenue
DETERMINASI KESADARAN WP EMKM KOTA PONTIANAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN Khristina Yunita; Ira Grania Mustika; Tiya Nurfauziah
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 11, No 2 (2022): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v11i2.60329

Abstract

This study trying to analyze the determination of WP EMKM to fulfill the taxation obligation. This study consists of three independent variables and one dependent variable. The independent variables in this study are understanding of tax regulations, tax officer services, and perceptions of indirect counter-achievement. The dependent variable in this study is taxation obligation. This research uses a survey method with WP EMKM as the respondents and already have tax id number. The results of the data analysis show that knowledge and understanding of taxes, tax officers services, and perceptions of counter-performance are simultaneously influence WP EMKM to fulfill their tax obligations.
DAPATKAH UKURAN KAP MEMPENGARUHI AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI Wukuf Dilvan Rafa; Muhsin; Tiya Nurfauziah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i1.9029

Abstract

This research aimed to analyze the effect of the variable kap size on audit report lag with auditor specialization as a moderating variable. The population in this research were mining companies listed on the indonesia stock exchange for the period of 2017-2019. Sample on this research was selected by purposive sampling method and order to obtain a 21 sample companies as 63 data analysis units. Hypothesit test in this research used of path analysis. Path analysis was an analytic on the research model that has been made previously. WarpPLS 7.0 was a software used in this research. The result of this research showed that kap size has a negative effect significant on audit report lag, auditor specialization was unable to moderate the relationship between kap size and audit report lag.
DETERMINAN PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN FISKUS, DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WP ORANG PRIBADI Ira Grania Mustika; Tiya Nurfauziah; Khristina Yunita
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 2 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i2.66836

Abstract

Pajak memberikan kontribusi yang sangat besar dalam pendapatan negara. Oleh karena itu, pemerintah akan melakukan berbagai upaya dalam memaksimalkan penerimaan pajak. Mulai dari perubahan sistem pemungutan pajak, penyempurnaan undang-undang perpajakan sampai dengan penerapan pelaporan dan pembayaran pajak yang dilakukan secara elektronik. Namun hingga sampai saat ini ternyata pelaksanaan kegiatan perpajakan di Indonesia masih diliputi dengan berbagai permasalahan. Tujuan penelitian ini untuk mengetahui pengaruh pengetahuan perpajakan, kualitas pelayanan fiskus dan penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Pontianak Barat. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif. Hasil pengujian regresi menunjukkan bahwa pengetahuan perpajakan, kualitas pelayanan fiscus, dan penerapan e-filling mampu mempengaruhi kewajiban pajak secara signifikan baik secara parsial maupun secara simultan. Ini juga menunjukkan bahwa secara bersama-sama, ketiga variabel tersebut mampu berkontribusi terhadap kepatuhan wajib pajak sebesar 51,7% secara positif. Sisanya adalah faktor-faktor lain yang tidak diteliti pada penelitian ini.
Pengaruh Perilaku Keuangan dan Literasi Keuangan terhadap Pengelolaan Keuangan (Studi Kasus Mahasiswa Akuntansi Universitas Tanjungpura) Putra, Reza Sastrowardoyo; Nurfauziah, Tiya; Astarani, Juanda
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 2 (2024): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i2.1738

Abstract

This study aims to explore whether financial behavior and financial literacy level affect the way students majoring in Accounting at Tanjungpura University manage their finances. This study involved 100 active students from the Accountin study program, which was determined through a Purposive Sampling approach. To collect data through questionnaires using the Google Form platform and analyzed using multiple linear regression. Findings stated that financial behavior partially affects student financial management and financial literacy also partially affects student financial management. In addition, both factors also have a simultaneous influence on student financial management.   Abstrak Penelitian ini bertujuan untuk mengkaji apakah perilaku keuangan dan tingkat literasi keuangan memengaruhi cara mahasiswa jurusan Akuntansi di Universitas Tanjungpura mengelola keuangan mereka. Penelitian ini melibatkan 100 mahasiswa aktif dari program studi Akuntansi, yang ditentukan melalui pendekatan purposive sampling. Untuk mengumpulkan data melalui Kuesioner menggunakan platform Google Form dan dianalisis menggunakan regresi linear berganda. Temuan penelitian menyatakan bahwa perilaku keuangan berpengaruh secara parsial terhadap pengelolaan keuangan mahasiswa dan literasi keuangan juga berpengaruh secara parsial terhadap pengelolaan keuangan mahasiswa. Selain itu, kedua faktor tersebut juga memiliki pengaruh secara simultan terhadap pengelolaan keuangan mahasiswa.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020-2022) Rachmania, Dila Arditha; Nurfauziah, Tiya; Desyana, Gita
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1636

Abstract

Laporan keuangan menggambarkan kinerja manajemen perusahaan, sehingga harus disiapkan dengan baik dan tepat waktu. Namun, banyak faktor internal maupun eksternal yang menghalangi proses penyusunannya. Ini dapat menyebabkan salah saji dalam laporan keuangan. Tujuannya guna menganalisis faktor-faktor yang memengaruhi kualitas pelaporan keuangan, khususnya berfokus pada leverage, likuiditas, dan kinerja perusahaan dalam kaitannya dengan ukuran dan efisiensi perusahaan. Metode purposive sampling diterapkan dalam memilih sampel sebanyak 18 dari 43 perusahaan manufaktur di subsektor makanan dan minuman yang berpartisipasi dalam penelitian ini. Data sekunder dianalisis menggunakan regresi linier berganda melalui SPSS versi 20. Hasil penelitian menyatakan kinerja perusahaan dan leverage mempunyai pengaruh positif terhadap kualitas pelaporan keuangan, sedangkan ukuran perusahaan memiliki hubungan negatif. Likuiditas tidak memiliki pengaruh terhadap kualitas pelaporan keuangan sendiri.
ANALISIS TREN PERUBAHAN STRUKTUR MODAL PT AIRASIA INDONESIA TBK PERIODE 2019 - 2023 Frederick Rafael Tambunan; Tiya Nurfauziah; Rusliyawati Rusliyawati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4646

Abstract

This study aims to analyze the trend of changes in the capital structure of PT. Airasia Indonesia during the period 2019–2023 with the indicators Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER). This study was analyzed by calculating annual growth (YoY Growth) using capital structure calculation indicators including DER, DAR, and LTDER to see the pattern of changes from year to year. After that, the calculation results will be interpreted to identify tendencies in the company's capital structure, whether it relies more on debt or equity funding. The calculation results will also be linked to the Pecking Order theory to provide in-depth interpretation and analysis of PT Airasia Indonesia's funding policy. The research findings state that the capital structure of PT Airasia Indonesia for the period 2019–2023 shows an unhealthy trend, with long-term implications such as termination of contracts with business partners, and loss of access to new financing from investors or financial institutions. This study also found that PT Airasia Indonesia is inconsistent with the Pecking Order theory because the company relies more on debt funding than internal funding. The inconsistency with this theory is due to excessive dependence on debt funding sources and shows the inefficiency of financial management in utilizing equity.
Pengaruh Perputaran Modal Kerja dan Struktur Modal terhadap profitabilitas dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur periode 2021-2023 Nurfitri, Indah; Nurfauziah, Tiya; Permadi Karpiana, Angga
Jurnal GeoEkonomi Vol. 16 No. 2 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i2.614

Abstract

Riset ini bertujuan menganalisis dampak dari perputaran modal kerja dan struktur modal terhadap tingkat profitabilitas, serta mengevaluasi peran ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) rentang waktu 2021 hingga 2023. Dalam riset ini, purposive sampling digunakan sebagai metode dalam mengambil sampel. Sebanyak 11 perusahaan yang bergerak di bidang makanan dan minuman dijadikan objek sampel dalam riset ini. Metode analisis data yang digunakan meliputi analisis regresi linier berganda serta metode Analisis Regresi Moderasi (MRA). Hasil analisis mengungkapkan perputaran modal kerja maupun struktur modal terbukti mempunyai pengaruh positif yang signifikan pada profitabilitas. Meskipun demikian, ukuran perusahaan tidak memperkuat atau memperlemah hubungan antara perputaran modal kerja dengan profitabilitas. Di sisi lain, ukuran perusahaan terbukti mempengaruhi kekuatan hubungan antara struktur modal dengan profitabilitas.
Co-Authors Desyana, Gita Frederick Rafael Tambunan Ira Grania Mustika Juanda Astarani Khristina Yunita Muhsin Muhsin Nurfitri, Indah Permadi Karpiana, Angga Putra, Reza Sastrowardoyo Rachmania, Dila Arditha Rusliyawati, Rusliyawati Wukuf Dilvan Rafa