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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Accounting and Management Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)

Roza Mulyadi, Roza

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Author-ID : 627989

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Articles

EFFECTS OF AUDIT INTERNAL PERFORMANCE MEASURES, PROFESSIONAL EXPERTISE, AND INTERNAL AUDITOR WORK EXPERIENCE ON UNIVERSITY PERFORMANCE Mulyadi, Roza; Ahyakudin, Ahyakudin; Mukhtar, Mukhtar
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 6, No 2 (2019)
Publisher : Universitas Serang Raya

The purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.

PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Mulyadi, Roza
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 1 (2016)
Publisher : Universitas Serang Raya

The objective of this study is to examine the influence of corporate governance mechanism, namely presence of board independent of director and audit committe to firm value with financial performance as intervening variable. This study takes sample from 31 companies in the Indonesian Stock Exchange, which were published in financial report from 2010-2011. The method of analysis of this research used multi regression. The results of this study show that (1) the presence of board independent of director had negative significant influence to financial performance, (2) audit commite had not significant influence to financial performance, (3) the presence of board independent of director and audit commite had significant influence to financial performance, Keywords : corporate governance, the presence of board independent of director, audit commite, financial performance, firm value,

Pengaruh Facilitation Condition terhadap Niat Menggunakan Sistem Informasi Manajemen Hasil Pengawasan (SIM HP) dengan Harapan Usaha dan Harapan Kinerja Sebagai Variabel Intervening (Studi Kasus Pada Inspektorat Provinsi Banten) Mulyadi, Roza; Wiyantoro, Lili Sugeng
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

This study examines the effect of facilitating conditions and examine how themediating role of business expectations and the expectations of the performance of theintention to use Management Information System Monitoring Results (MIS MR). Thisresearch was conducted at the Institute Inspectorate Banten Province as the research object.In this study a total of 37 questionnaires distributed questionnaires. Of these questionnaireswere not returned the questionnaire amounted to 2, or 5.4%, and totaled 35 questionnaireswere returned questionnaires or 94.6% of respondents who restore, and questionnaires thatcan be processed amount to 35 or 94.6%. Researchers used the test SEM (StructuralEquation Modelling) by using test equipment SmartPLS.This study uses survey research with primary data collection using the questionnaire.The results showed (1) Facilitation Condition positive effect on business expectations (2)Facilitation Condition positive effect on performance expectations (3) Facilitation Conditionpositive effect on Facilitation Condition positive effect on (4) Hope effort has positiveinfluence on the intention to use Management Information System Results Supervision (MISMR) (5) Hope's performance a positive influence on the intention to use ManagementInformation System Monitoring Results (MIS MR) (6) Hope successful attempt to mediateFacilitation Condition intention of using Management Information System MonitoringResults (MIS MR) (7) Hope the performance condition is successfully mediate facilitation ofthe intention of using Management Information System Monitoring Results (MIS MR).

PENGARUH RASIO PROFITABILITAS TERHADAP PENILAIAN KINERJA MODEL Z- SCORE ALTMAN PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA (BEI) Mulyadi, Roza
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 1 (2016)
Publisher : Universitas Serang Raya

Penilaian kebangkrutan merupakan salah satu metode untuk mengetahui tingkat kebangkrutan perusahaan dengan menggunakan analisa perhitungan Model Z-Score Altman untuk melihat seberapa besar prediksi kebangkrutan periode 2008-2012 perusahaan farmasi yang terdaftar di BEI.Teknik analisis yang digunakan adalah analisis diskriminan dengan menggunakan variable dari Altman Z-score yang berjumlah lima yaitu X1 = Net Working Capital to Total Assets, X2 = Retained Earning to Total Assets, X3 = EBIT to Total Assets, X4 = Market Value of Equity to Book Value of Liabilities dan X5 = Sales to Total Assets. Untuk memprediksi kebangkrutan terdapat standar yang telah ditentukan yaitu : Z > 2,99 : Sehat, 1,81< Z < 2,69 : grey area, Z < 1,81 : BangkrutMetode analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian berdasarkan uji t (uji parsial), dapat diketahui bahwa variabel X (Profitabilitas) mempunyai hubungan yang signifikan dengan Penilaian Kebangkrutan Model Z-Score Altman (Y) dimana thitung sebesar 1.952 sedangkan ttabel sebesar 1.440 dengan tingkat signifikannya sebesar 0,054 karena thitung > ttabel Dan sig. t < 5 % maka Ha diterima H0 ditolak. Adapun besarnya nilai koefisien determinasi secara keseluruhan nilainya adalah 38,8%. Hal ini berarti 38,8% perubahan variabel Y disebabkan oleh perubahan variabel X, sedangkan sisanya 61,2% disebabkan oleh faktor lain. Kata kunci: Profitabilitas, Z-Score Altman

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN Mulyadi, Roza
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 2 (2017)
Publisher : Universitas Serang Raya

Tujuan penelitian ini yaitu untuk mengetahui pengaruh karakteristik komite audit dan kualitas audit terhadap profitabilitas perusahaan. Profitabilitas perusahaan yaitu sebagai variabel dependen diukur dengan menggunakan ROA (Return on Assets). Sementara karakteristik komite audit sebagai variabel independen terdiri dari ukuran komite audit yang diukur dengan jumlah anggota komite audit, komposisi komite audit diukur dengan persentase anggota komite audit yang independen terhadap jumlah seluruh anggota komite audit, frekuensi pertemuan komite audit di ukur dengan jumlah pertemuan atau rapat yang diadakan pertahun, dan kemampuan komite audit diukur dengan jumlah anggota yang memiliki pengetahuan keuangan. Variabel independen yang terakhir yaitu kualitas audit diukur dengan variabel dummy yaitu jika perusahaan perbankan menggunakan KAP BIG 4 nilainya 1 dan KAP non BIG 4 nilainya 0. Sampel yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015. Metode pengambilan sampel dengan menggunakan purposive sampling. Jenis data yang dipakai adalah data sekunder. Dalam penelitian ini, dari total sampel sebanyak 155, hanya 100 sampel yang dapat memenuhi persyaratan sampel yang diperlukan. Berdasarkan hasil dari pengujian hipotesis, ditemukan bahwa ukuran komite audit, komposisi komite audit, dan kualitas audit berpengaruh signifikan terhadap profitabilitas perusahaan. Sedangkan frekuensi pertemuan komite audit dan kompetensi komite audit tidak berpengaruh signifikan terhadap profitabilitas perusahaan. Kata kunci : profitabilitas perusahaan, karakteristik komite audit, dan kualitas audit

Fenomena Penghindaran Pembayaran PPN yang Sudah Dipungut oleh Pengusaha Kena Pajak, Apa Motifnya? Sirait, Bernard; Nupus, Via Aviatun; Meilena, Wanda Rika; Ratnasari, Nugi; Arifin, Muhammad Jaenal; Mulyadi, Roza
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6759

This research aims to determine the phenomenon of evasion of payment of value added tax which has been collected by taxable entrepreneurs in Indonesia. The focus of this research was carried out at the Cilegon Pratama Tax Service Office by gathering information from Account Representatives and taxpayers. The matter studied is related to the motives that cause taxpayers to avoid paying value added tax that has been levied on the delivery of taxable goods and/or taxable services. In 2023, the realization of tax revenue from the Cilegon Pratama Tax Service Office reached 110.13%, however this was not supported by revenue from value added tax which only reached 94.18%. This indicates that there is avoidance of paying value added tax which has been collected by taxable entrepreneurs. Using a transcendental phenomenological approach, this research explores the motives that encourage taxable entrepreneurs to avoid paying the value added tax that has been collected without depositing it into the state treasury. The results of the research show that taxpayers are aware that evasion of payment of value added tax that has been collected is an unlawful act that can be subject to sanctions in the form of fines or criminal penalties, however, late payment of bills from transaction counterparties and liquidity difficulties are the main motives for taxpayers not to deposit VAT into the state treasury.

THE EFFECT OF AUDITOR EXPERIENCE, AUDITOR WORKLOAD AND AUDITOR INCENTIVES ON PROFESSIONAL SKEPTICISM Mulyadi, Roza; Ikhsan, Haerul; Yazid, Helmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.29

The aim of this research is to analyze the effect of auditor experience, auditor workload, and auditor incentives on professional skepticism. The respondents in this study are auditors working in Public Accounting Firms in the DKI Jakarta region. This research utilizes primary data and a questionnaire to obtain information from the respondents using purposive sampling method. The analysis method used is Statistical Program for Social Science (SPSS) version 25. The results of this research indicate that the variables of auditor experience, auditor workload, and auditor incentives have been proven to have a significant influence on professional skepticism.

ROLE OF MODERATION OF THE INTERNAL CONTROL SYSTEMS OF THE GOVERNMENT TO STRENGTHEN THE IMPACT OF REGULATIONS ON THE SECURITY OF GOVERNMENT'S WORK AND SERVICES (LKPPS) TO THE ACCOUNTABILITY OF GOODS AND SERVICES (STUDY AT THE PROCUREMENT OFFICE OF BANTEN PROVINCE) Elnanda Putri, Elen; Zulfikar, Rudi; Mulyadi, Roza
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i2.181

The aim of this research is to determine the influence of regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province and to find out whether the Government's Internal Control System can moderate regulations on the accountability of goods and services procurement at the Goods and Services Procurement Bureau in Banten Province. The analytical method used in this research is a quantitative method. The data collection method used a questionnaire with a total of 60 respondents. Data analysis in this research uses Partial Least Square analysis via SmartPLS 3.0 software. The results of statistical tests show that there is a positive and significant influence of Government Goods and Services Procurement Policy Institution Regulations on accountability, the Government Internal Control System can moderate and significant influence of Government Goods and Services Procurement Policy Institution regulations on accountability.

Co-Authors Ahyakudin, Ahyakudin Arifin, Muhammad Jaenal Elnanda Putri, Elen Helmi Yazid Ikhsan, Haerul Meilena, Wanda Rika Mukhtar Mukhtar Nupus, Via Aviatun Ratnasari, Nugi Rudi Zulfikar Sirait, Bernard Wiyantoro, Lili Sugeng

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