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DETERMINAN AUDITOR SWITCHING SECARA VOLUNTARY Umdiana, Nana; Siska, Siska
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 10 No. 1 (2021): Nominal April 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i1.29960

Abstract

Abstrak: Determinan Auditor Switching secara Voluntary. Penelitian ini bertujuan untuk menganalisis pengaruh pergantian manajemen, Qualified opinion (Opini Wajar Degan Pengecualian) dan Ukuran perusahaan yang berpengaruh terhadap Auditor Switching (Pergantian Auditor) secara voluntary (sukarela) pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun periode 2015-2018. Jenis penelitian ini adalah penelitian kausal asosiatif dan Jenis data yang digunakan adalah data sekunder. Analisis data menggunakan SPSS versi 25 .Populasi dalam penelitian ini adalah perusahaan-perusahaan sub pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2018. Namun untuk beberapa variabel dibutuhkan data tahun sebelumnya. Metode pengumpulan data yang digunakan dalam penelitian ini adalah purposive sampling, yaitu berdasarkan kriteria yang telah ditentukan. Sebanyak 6 perusahaan yang digunakan sebagai sampel perusahaan. Data dianalisis dengan statistik deskriptif dan regresi logistic.  Berdasarkan hasil dari analisis menunjukkan bahwa pergantian manajemen, qualifiedopini , dan ukuran perusahaan tidak berpengaruh terhadap auditorswitching secara voluntaryKata Kunci : pergantian Auditor, pergantian manajemen, SukarelaAbstract: Determinants  Of Voluntary Auditor Switching. This research has a purpose to analize the effect of management changes, qualified opinion and size of clien to auditor switching voluntary in mining companies listed in the Indonesia Stock Exchange in 2015-2018 .The type of this research was associativecausal and  the type of data used is secondary data. Data analysis uses SPSS version 25. The population in this research are sub-mining companies listed on the Indonesia Stock Exchange in 2015 - 2018.However, for some variables the previous year's data is needed. Data collection method used in this research was purposive sampling, which is based on predetermined criteria. A total of 6 companies were used as sample companies. Data were analyzed using descriptive statistical analysis and logistic regression.The results of analize showed that management changes, qualified opinion, and size of clien do not affect to auditor switching voluntaryKeywords: Auditor switching, countary, management changes, Voluntary  
Peningkatan Daya Saing UMKM Melalui Digitalisasi dan Inovasi Packaging: Studi Kasus pada UMKM UP2K Unyur Makmur, Serang – Banten Santi Octaviani; Nikke Yusnita Mahardini; Kodriyah Kodriyah; Denny Putri Hapsari; Nana Umdiana; Dilla Fitriana Putri Igefar
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 4 (2025): November: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i4.2371

Abstract

This community service activity aims to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs) UP2K Unyur Makmur in Unyur Village, Serang City, Banten through the application of digitalisation and product packaging innovation. The main problems faced by partners are limitations in the use of digital technology for marketing and packaging designs that are unattractive and do not reflect the identity of local products. The methods used in this activity include socialisation, training, mentoring, and evaluation of the implementation of digital marketing strategies and packaging design development. The results of this activity show an increase in the ability of MSME actors to use digital media such as marketplaces, social media marketing, and simple graphic design for product promotion. In addition, the packaging innovations introduced were able to increase the aesthetic value and appeal of products in the eyes of consumers. The tangible impact of this activity was an increase in MSME actors' awareness of the importance of digitalisation and packaging innovation in expanding markets and strengthening brand image. This activity is expected to become a model for digital and creative MSME empowerment in the Serang area and its surroundings.