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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal Akuntansi Bisnis Monex: Journal of Accounting Research Management Analysis Journal Accounting Analysis Journal Economic Education Analysis Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MONSU'ANI TANO Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pengabdian Masyarakat Indonesia Accounting and Finance Studies D'edukasi: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Accounting and Business Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Dhini Suryandari, Dhini
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion Munifah, Siti; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27238

Abstract

The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.
Audit Quality Moderates the Effect of Independent Commissioners, Audit Committee, and Whistleblowing System on the Integrity of Financial Statement Srikandhi, Mutia Femila; Suryandari, Dhini
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.41625

Abstract

This study aims to analyze the moderation effect of audit quality on the relationship of independent commissioners, audit committee, and whistleblowing system on the integrity of financial statements. The population used State-owned companies listed on the IDX during 2014-2018. The sampling method used purposive sampling which produced 18 companies. The study used logistic regression and MRA through SPSS 23. The study results showed that independent commissioners and whistleblowing systems do not influence the integrity of financial statements. On the contrary, there is a significant positive effect of the audit committee. Audit quality moderates the relationship of independent commissioners on the integrity of financial statements. On the contrary, it does not moderate the audit committee and whistleblowing system variables. The conclusions of this study are there is a significant positive effect between the audit committee and the integrity of financial statements while there is no effect of independent commissioners or whistleblowing system on the integrity of financial statements. Audit quality strengthens the relationship of independent commissioner on the integrity of financial statements but it is unable to moderate the relationship of the audit committee and whistleblowing system on the integrity of financial statements. The absence of research using the whistleblowing system variable as the independent variable on the integrity component of financial statements makes it an important study to be examined. Keywords: Integrity of financial statements; Independent Commissioners; Audit Committees; Whistleblowing System; Audit Quality
PENGARUH KINERJA KEUANGAN DAN DEWAN KOMISARIS TERHADAP FINANCIAL DISTRESS Melati Napitupulu, Ravlecia; Suryandari, Dhini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.918 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.758

Abstract

The purpose of this study aims to determine the influence of WCTA, RETA, EBITTA, BVE / BVL and the board of commissioners on the possibility of financial distress in the company. The data analysis method uses descriptive statistical analysis and logistic regression analysis using the IBM SPSS Version 21 application. The population of this study is a coal mining sector company listed on the Indonesia Stock Exchange (IDX) in 2017-2020 which amounted to 26 companies. From 26 companies obtained a sample of 18 coal mining companies with 72 units of analysis. The sampling technique in this study used purposive sampling. The data is an annual report and financial statements published by companies registered with the IDX. The results of this study showed that WCTA, BVE/BVL, EBITTA had a negative and significant effect on financial distress. RETA had a positif and significant effect on financial distress and board of commissioners had no significant effect on financial distress. The conclusion of this study is WCTA, RETA, EBITTA has a negative and significant effect on financial distress, while BVE / BVL and the board of commissioners have no significant effect on financial distress. Keywords: Financial Distress, Financial Performance, Board of Commissioners, Springate Model
Pengelolaan Keuangan Keluarga dalam Rangka Peningkatan Masyarakat Mandiri dan Berperan dalam Peningkatan Literasi Keuangan Indonesia (Otoritas Jasa Keuangan) Sukirman, Sukirman; Hidayah, Retnoningrum; Suryandari, Dhini; Purwanti, Asri
Jurnal Abdimas Vol 23, No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v23i2.17951

Abstract

Kegiatan pengabdian masyarakat merupakan salah satu komponen dalam Tridharma Perguruan Tinggi. Oleh karena setiap dosen memiliki kewajiban untuk melakukan pengabdian kepada masyarakat. Pengabdian yang dilakukan dalam proposal ini adalah pelatihan pengelolaan keuangan keluarga di wilayah kelurahan Sukorejo. Keluarga merupakan lini terkecil dalam mendukung pembangunan suatu negara. Negara dapat berjalan dengan baik apabila seluruh warga negaranya memiliki ekonomi keluarga yang kuat. Oleh karena itu pengabdian ini berfokus pada peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan pengelolaan keuangan. Selain itu, kegiatan pengabdian ini juga memiliki tujuan untuk mendukung program pemerintah melalui Otoritas Jasa Keuangan (OJK) dalam perencanaan keuangan keluarga. Adapun sasaran pada pengabdian masyarakat ini adalah warga di Kelurahan Sukorejo, Kecamatan Gunungpati, Kota Semarang. Program pengabdian ini dilaksanakan selama kurun waktu 6 bulan. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan juga pendampingan tentang pengelolaan keuangan keluarga. Hasil pengabdian ini menunjukkan bahwa warga sangat antusias mengikuti pelatihan pengelolaan keuangan. Lebih lanjut, dengan dilaksanakannya kegiatan pengabdian ini, masyarakat khususnya ibu rumah tangga memiliki kemampuan untuk mengelola keuangan rumah tangga sesuai dengan program pemerintah. Selain itu, kegiatan ini juga mampu memberikan dukungan agar ibu rumah tangga terhundar dari rentenir. Untuk kegiatan pengabdian selanjutnya diharapkan mampu memberikan pelatihan yang berkelanjutan yang memicu semangat ibu rumah tangga untuk menghasilkan pendapatan sendiri demi meningkatkan kesejahteraan kehidupan keluarganya.
The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies Wicaksono, Agung; Suryandari, Dhini
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.54999

Abstract

This research with a purpose to verify the effect of financial targets, financial stability, external pressure, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, political connections on the fraudulent financial report through hexagon fraud theory. Mining sector companies that registered on the Indonesia Stock Exchange in the period of 2017-2019 are the population in this research. The purposive sampling technique is used to select the research sample so as obtain samples of 41 companies and 123 analysis units. Panel regression analysis is an analytical technique that used in this research. The result shows that financial targets and external pressures have positive and significant effects on fraudulent financial reports. Meanwhile, financial stability, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, and political connections do not affect the fraudulent financial report. This research deduces that the higher financial targets and external pressures in a company make the possibility of management as an agent to commit fraudulent financial reports in order to attract investors will be more vulnerable. Kata Kunci: Fraud Hexagon Theory; Fraudulent Financial Report; F-Score Model
The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements Adris Kuncoro; Dhini Suryandari
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p82-92

Abstract

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.
DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING Ely Indriyani; Dhini Suryandari
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p35-47

Abstract

This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements
PENCATATAN TRANSAKSI KEUANGAN BERBASIS TEKNOLOGI BAGI GURU DI ERA REVOLUSI INDUSTRI 4.0 Retnoningrum Hidayah; Sukirman Sukirman; Linda Agustina; Dhini Suryandari; Djoko Sanjoto
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 4 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i2.185

Abstract

Revolusi industri telah merambah ke seluruh lini kehidupa termasuk pada bidang pendidikan. Oleh karena itu guru dituntut untuk mampu menggunakan teknologi dalam praktik kehidupan sehari-hari di lingkungan sekolah. Namun pada kenyataan, masih terdapat kasu-kasus di lingkungan sekolah terkait pengelolaan keuangan yang tidak tepat. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan para guru dalam hal penggunaan teknologi untuk pengelolaan keuangan di lingkungan sekolah. Adapun sasaran pada pengabdian masyarakat ini adalah guru-guru di SMP Muhammadiyah 3 Kota Semarang. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan pendampingan tentang pencatatan transaksi keuangan dan pengggunaan aplikasi didalam pencatatan transaksi keuangan. Hasil kegiatan program pengabdian ini menunjukkan bahwa para guru i memahami penitngnya pengelolaan keungan berbasis teknologi di era revolusi industry 4.0. Lebih lanjut, adanya peningkatan kemampuan guru dalam pencatatan transaksi keuangan. Untuk selanjutnya, perlu adanya peningkatan kemampuan guru secara berkelanjutan agar mampu menghadapi perubahan zaman.
Analisis Pengaruh Likuiditas, Ukuran perusahaan, dan Konservatisme Akuntansi terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi Olga Welly Charisma; Dhini Suryandari
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3656

Abstract

The purpose of this study is to examine and analyze the effect of liquidity, firm size, and accounting conservatism on earnings quality by using profitability as a moderating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period 2017-2019. Using purposive sampling technique, as much 62 firm observations were gathered and used for the test of hypothesis. The analysis technique used is descriptive statistical analysis and inferential statistical analysis with moderated analysis regression interaction test as the moderating regression analysis. The results show that accounting conservatism has a positive effect on earnings quality. On the contrary, liquidity and firm size have no effect on earnings quality. In addition, profitability does not moderate the relationship between liquidity and earnings quality, profitability does not moderate the relationship between firm size and earnings quality, but profitability weakens the relationship between accounting conservatism and earnings quality.
The Impact Of Firm Size, Leverage, And Liquidity On Sustainability Report Disclosure With Profitability As Moderating Variable Winda Islamiati; Dhini Suryandari
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3508

Abstract

This study aims to examine the effect of firm Size, leverage, and liquidity on the level of sustainability report by using profitability as a moderating variable. Firm samples were gathered from Sri-Kehati Index of Indonesia Stock Exchange for the period of 2016-2019. Applying purposive sampling technique, as much as 56 observations are available for further analysis. Test of hypotheses were conducted by using moderated regression analysis (MRA). Results support hypothesis one suggesting larger firm size is associated with higher sustainability report disclosure. Meanwhile, hypothesis two is rejected suggesting that leverage has no effect on sustainability reports disclosure. The results of this study also reject third, liquidity has no effect on the disclosure of sustainability reports. As for moderating variable, the results show that profitability does not affect the relation between firm size, leverage, and liquidity with sustainability report discolure. Results of this study are expected to serve as a guideline for companies to assess the benefit of sustainability report disclosures. As for investors, the results may help investors in making investment decision.
Co-Authors A.A. Ketut Agung Cahyawan W Adris Kuncoro Agung Wicaksono Aliati Mukaromah, Aliati Aminudin, Mohamad Rizal Anwar Zahid Arditiyan, Arma Kharisma Arditiyan, Arma Kharisma Asri Purwanti Bisri Rahayuningsih Djoko Sanjoto Ely Indriyani Faizah, Siti Nurul Febi Setiawan Fian Tri Rohmah Fian Tri Rohmah Fransiska Desi Primastuti, Fransiska Desi Hilda Vina Anisa Humaira Dinda Mulyadi I N Kayati Ima Nur Kayati Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Khalyacara Febrianto Linda Agustina Luluk Dayani M Akmal Malikhatun Dayyanah Melati Napitupulu, Ravlecia Monita Bayu Islamiatun Munajat, Sakinatul Munajat, Sakinatul Munifah, Siti Najib, Muhammad Ihda Ainun Najib, Muhammad Ihda Ainun Ningrum, Tri Sulistya Nugraha, Asa Septa Nugraha, Asa Septa Oktavianto, Dimas Dwi Oktavianto, Dimas Dwi Olga Welly Charisma Prabowo Yudo Jayanto Putri, Kristi Kemala Putri, Kristi Kemala Qomari, Aliffa Nurul Rahayu Dinassari Rahayu, Rita Ramadhani Nurul Aisyah, Ramadhani Nurul Retno Wulandari Retnoningrum Hidayah S Sukirman Sandy Alfianto, Sandy Sarifa Aini Saripah Saripah Siti Kholipah Srikandhi, Mutia Femila Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Trisni Suryarini Wijayanti, Yulia Winda Islamiati Zahid, Anwar