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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) JABI (Journal of Accounting and Business Issues)
Icih Icih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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POLITICAL CONNECTIONS, CEO DUALITY, AUDIT COMMITTEE INDEPENDENT ON THE COST OF DEBT Icih Icih; Tuti Sumanih
JASS (Journal of Accounting for Sustainable Society) Vol. 4 No. 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1034

Abstract

This study aims to determine whether political connections, CEO duality and independent audit committee have an effect on. Debt interest expense this research is a quantitative type of research using secondary data obtained from the Bursa Malaysia web, the population in this study uses the financial service sector in the 2017-2020 period. This research uses multiple linear regression analysis. The results show that political connection have a negative effect on the interest cost of debt with CEO duality having a negative relationship, and independent audit committees are proven to have an effect on the interest cost of debt.
AUDIT COMMITTEE, COMPANY SIZE AND IMPLEMENTING OF INTERNAL AUDIT Icih Icih; Norhanizah Johari; Ajeng Rindi Antika; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 8 No. 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1278

Abstract

Audit Committee Chair Internal Overlap is the dual position of the Audit Committee which is more than one board committee in one company, Audit Committee Chair External Overlap is the dual position of the Audit Committee who holds the position of director in another public company or serves as a leader in another company. Chair expertise is an individual who has education and experience in accounting or auditing. And Committee Meetings are the number of meetings held by the audit committee during the financial year. Then firm size plays an important role in applied microeconomics and industrial organization. Implementation of Internal Audit is an activity of providing assurance and consulting that is independent and objective, with the aim of increasing value and improving company operations. This study uses secondary data sources. This study carried out a sampling technique using purposive sampling as the sample. The data analysis method used is logistic regression analysis with the help of SPSS software data processing. Based on the results of the Audit Committee Chair Internal Overlap research has a negative effect on the Implementation of Internal Audit, this concurrent position causes a decrease or weakening of the quality of internal audit within a company. Audit Committee Chair External Overlap has no effect on Internal Audit Implementation, Chair Expertise has a positive effect on Internal Audit Implementation, Committee Meetings (X4) have no effect on Internal Audit Implementation, Company Size (X5) has no effect on Internal Audit Implementation, independent variable has significant effect simultaneously on the dependent variable.
EXPLAINING AUDIT REPORT LAG : THE INFLUENCE OF CEO SUCCESSION AND FIRM CHARACTERISTICS Icih Icih; Ikka Rachmawati; Asep Kurniawan; Indah Umiyati; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1635

Abstract

Recent research has suggested a connection between Corporate Sustainable Management (CSM) endeavors and the transparency of financial reporting, highlighting CSM's role in mitigating information disparities between corporations and stakeholders. As CSM activities increase, it is believed that the quality of reported profits also enhances, benefiting both the company and its stakeholders. This research investigates how the origin of CEO succession, company operational complexity, company age, and financial condition influence audit report lag, especially for manufacturing firms listed on the IDX between 2018 to 2022. The research involved a population of 163 companies, utilizing purposive sampling to select a sample of 142 companies, resulting in a dataset comprising 650 data points. Data analysis utilized logistic regression through SPSS version 25 and Microsoft Excel. This research adopts a quantitative methodology, drawing upon secondary data sourced from annual reports accessible via the Indonesian Stock Exchange's official website or the respective companies' websites. Findings indicate that CEO succession origin and company's financial condition positively influence audit report lag, whereas company operations complexity and company age exhibit a negative association with audit report lag.
ANALISIS PENGUKURAN KINERJA KOPERASI PEGAWAI TELKOM HARKAT SUBANG (MENGGUNAKAN METODE BALANCED SCORECARD DENGAN PERHITUNGAN SKALA RASIO) Nur Khalimatusadiah; Icih Icih; Ryna widyasari
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 01 (2022): VOL 2 NO 1 2022
Publisher : STIESA Press

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Abstract

Balanced scorecard adalah sistem manajemen yang bertujuan untuk menerjemahkan tujuan strategis organisasi ke dalam serangkaian tujuan kinerja yang, pada gilirannya, diukur, dipantau, dan diubah jika perlu untuk memastikan bahwa tujuan strategis organisasi terpenuhi. Metode analisis data yang digunakan dalam penelitian ini adalah pendekatan deskriptif kuantitatif dengan menggunakan Balanced Scorecard untuk mengukur kinerja koperasi pegawai Telkom Harkat Subang. Langkah yang dilakukan dalam analisis data adalah menerjemahkan visi, misi, strategi, dan tujuan perusahaan ke dalam empat perspektif Balanced Scorecard. Hasil dari penelitian ini dari ke empat perspektif hanya Perspektif Pelanggan yang di nyatakan kurang baik, tiga dari perspektif tersebut memiliki nilai sehat pada Perspektif Pembelajaran dan Pertumbuhan, Penilaian Baik untuk perspektif Proses Bisnis dan Internal, dan penilaian Cukup baik untuk perspektif Keuangan.
IMPLEMENTATION OF MINISTER OF HOME AFFAIRS REGULATION NO. 20 OF 2018 CONCERNING REPORTING AND FINANCIAL ACCOUNTABILITY OF GUNUNG SEMBUNG VILLAGE FOR FISCAL YEAR 2022 Nalla Susanti; Euis Apriliana; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 02 (2023): VOL 02 NO 02 2023
Publisher : STIESA Press

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Abstract

This study aims to determine the implementation ofMinister of Home Affairs Regulation No. 20 of 2018concerning Reporting and Financial Accountability ofGunung Sembung Village for Fiscal Year 2022. Thisresearch method uses qualitative methods. The datasource used is the primary data source, namely dataderived from the original or first source, in compiledform or in the form of files sought through the source,namely the person who is used as the object ofresearch as a means of obtaining information or data.The data collection techniques used in this study areinterview techniques and literature studies by lookingfor data from the profile and financial statements ofDesa Gunung Sembung Village for fiscal year 2022.The results of this study show that APBDes reportingin Desa Gunung Sembung Village can be said to havecarried out reporting well, which is in accordance withthe Minister of Home Affairs Regulation Number 20 of2018 concerning village financial management. In therecapitulation results, the level of compliance ofreporting with Permendagri Number 20 of 2018reached 9/9. Meanwhile, the level of conformity ofaccountability with Permendagri Number 20 of 2018reaches a weight of 5/7. The Head of Desa GunungSembung Village has submitted a report on theimplementation of the APBDes and a Report on theRealization of Activities for the first semester to theRegent/Mayor through the sub-district head in earlyJuly 2022.
ANALYSIS OF PERFORMANCE MEASUREMENT OF THE WALAGRI INSAN MANDIRI COOPERATIVE BASED ON THE BALANCED SCORECARD IN 2021 Kristawati Kristawati; Fika Rahmawati; Icih Icih
JABI (Journal of Accounting and Business Issues) Vol. 2 No. 02 (2023): VOL 02 NO 02 2023
Publisher : STIESA Press

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Abstract

This study aims to assess the performance of the Walagri Insan Mandiri Subang Cooperative using the Balanced Scorecard, namely the Financial Perspective, Internal Business Process Perspective, Learning and Growth Perspective, and Customer Perspective. This research method uses a descriptive method with a quantitative research type. Retrieval of data using secondary data. The data collection techniques used in this study were documentation techniques and literature studies by searching for data from the Subang Cooperative Office on the RAT (Annual Meeting of Members) of the Subang Insan Mandiri Cooperative. This analysis uses a research variable, namely Measuring Cooperative Performance. The results of this research show that the performance of the Walagri Insan Mandiri Subang Cooperative, namely the Financial perspective is stated to be healthy, the Internal Business Process perspective is stated to be healthy, the learning and growth perspective is stated to be healthy, and the perspective of customers (members) is stated to be unhealthy indicating that there has been an increase and decrease.
Co-Authors Ajeng Rindi Antika Asep Kurniawan Bambang Sugiharto Euis Apriliana Fika Rahmawati Ikka Rachmawati Indah Umiyati Kristawati Kristawati Nalla Susanti Norhanizah Johari Nur Khalimatusadiah Ryna widyasari Sri Mulyati Tuti Sumanih