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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKSPANSI Jurnal Manajemen Indonesia JURNAL MANAJEMEN Jurnal Mitra Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JIA (Jurnal Ilmiah Akuntansi) Asia Pacific Fraud Journal Kajian Akuntansi Jurnal Proaksi ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Disrupsi Bisnis Mediastima Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi eProceedings of Management Mutiara: Jurnal Penelitian dan Karya Ilmiah E-JURNAL AKUNTANSI
Annisa Nurbaiti
Universitas Telkom
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN Annisa Marwa; Deannes Isynuwardhana; Annisa Nurbaiti
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.457 KB) | DOI: 10.23969/jrak.v9i2.582

Abstract

Sri-Kehati Index has been increased since 2009, though return on equity has decreased. Stock price will be affected by the ROE so that the value of the firm also decreases. In this study, the independent variables are intangible assets, profitability, and sustainability report. The dependent variable is the value of the firm. This study aims to determine the effect of intangible assets, profitability, and sustainability report on the value of the firm in a company registered in Sri-Kehati Index Indonesia Stock Exchange. The population are all companies registered in SriKehati Index in the period of 2009- 2014, while the sample is determined by purposive sampling method so as to obtain 5 companies. The analytical method used is the panel data regression analysis. The results show intangible assets, profitability, and sustainability report simultaneously significant effect on value of the firm. While partially intangible asset has significant negative effect and profitability has significant positive effect on value of the firm.
JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH Amalia Nur Alfiani; Sri Rahayu; Annisa Nurbaiti
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.258 KB) | DOI: 10.23969/jrak.v9i1.362

Abstract

The purpose of examination of financial statements is to provide opinions on the fairness of financial information presented in the financial statements. Based on Law Number 15 of 2004, the criteria for giving opinion are: conformity with Government Accounting Standards, adequacy of disclosure, compliance with laws and regulations, and effectiveness of internal control systems. This study aims to examine the effect of the number of audit findings on the internal control system and the number of audit findings on compliance with the opinion of the financial statements of local governments in West Java. Population in this research is 52 Reports of Result of Inspection on Local Government Financial Report (LKPD) in city/ district in West Java during 2014-2015. The sample in this study is the entire population. The partial test results of the audit findings on the SPI and the number of audit findings on each compliance have no significant effect on LKPD opinion, and simultaneously the number of audit findings on the SPI and the number of audit findings on compliance have no significant effect on the LKPD opinion of the city / district in Java West in 2014-2015.
PENGARUH BOOK TAX DIFFERENCES DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA Azzahra Salsabiila S; Dudi Pratomo; Annisa Nurbaiti
Jurnal Akuntansi Vol. 20 No. 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i2.61

Abstract

Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbedaan permanen dan perbedaan temporer akibat dari perbedaan kebijakan akuntansi dan fiskal. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor food and beverageyang terdaftar di BEI tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 15 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 75 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah regresi data panel dengan menggunakansoftware Eviews 8.0.Hasil penelitian menunjukan bahwa Perbedaan Permanen, Perbedaan Temporer dan Aliran Kas Operasisecara simultan berpengaruh signifikan terhadap Persistensi Laba. Sedangkan secara parsial Perbedaan Permanen, Perbedaan Temporer tidak berpengaruh terhadap Persistensi Laba danAliran Kas Operasiberpengaruh signifikan dengan arah positif terhadap Persistensi Laba. Berdasarkan hasil penelitian, maka untuk menilai kinerja perusahaan selain menggunakan laba, investor dan pihak lain dapat menggunakan aliran kas operasi sebagai alternatif lain yang menunjukkan performa perusahaanEarning persistence is a component of Earning quality. This research aims to determine the effect of book tax differences and operating cash flow toward earning persistence. Book tax differences variable is projected with permanent difference and temporary difference variable because of the differences between accounting and fiscal policy. The population in this study are food and beverage sub sector manufacturer companies listed on Indonesia stock exchange during 2010 to 2014. The sample selection technique used is purposive sampling and 15 companies that are included within five-years period in order to get 75 samples were observed. The method of data analysis used in this research is panel data regression using the software Eviews 8.0. The results showed that the Permanent Differences, Temporary Differences and Operating Cash Flow have simultaneously significant effect on earning persistence. While partially Permanent Difference, Temporary Difference did not have any affect on Earning Persistences and Operating Cash Flow significantly affects the Earning Persistence in a positive direction. Based on the results, beside using Earnings, investors and other parties can use operating cash flows as an alternative to evaluate the performance of the company
Analisis Pengaruh Indepedensi, Task Complexity, dan Kompetensi Auditor Terhadap Kualitas Audit Annisa Nurbaiti; Erlangga Prakasa
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1041

Abstract

Financial statements have two characteristics, namely reliable and relevant which are difficult to measure so that users of this information need the services of an auditor who has good audit quality. This study aims to determine and analyze the effect of variable independency, task complexity, and auditor competency on audit quality at the Public Accounting Firm in Denpasar City simultaneously and partially. The sample used is the auditor at the Public Accounting Firm in Denpasar City which is 45 people in total. The primary data that has been obtained is then processed using the IBM SPSS version 23 application and tested using multiple linear regression, F- test, and t-test. Based on the result of the study, it was found that the three factors, namely independency, task complexity, and auditor competency have a simultaneous effect on audit quality at the Public Accounting Firm in Denpasar, Bali. For partial result, the independency and competency variables have a positive and significant effect on audit quality, while the task complexity variable has a negative and significant effect on audit quality. It is expected that this research can be an additional information for further research, for the company management as consideration in choosing audit services, and for the Public Accounting Firm as evaluation to improve audit quality.
Pelatihan dan Pendampingan Pembuatan Proposal Bisnis Bagi Pengelola Desa Wisata Alamendah Vaya Juliana Dillak; Arif Partono Prasetio; Annisa Nurbaiti; Siska P Yudowati; Kurnia Kurnia
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 3 (2022): September 2022
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v5i3.578

Abstract

Program pelatihan dan pendampingan pembuatan proposal bisnis bagi Desa Wisata Alamendah merupakan Desa Alamendah merupakan salah satu desa wisata yang terletak di Kabupaten Bandung, Jawa Barat. Pengelola Desa Wisata Alamendah merupakan anggota Karang Taruna setempat yang berlatar belakang pendidikan SMA dan sederajat. Sebagai pengelola desa wisata membutuhkan kemampuan untuk membuat proposal bisnis yang dapat digunakan untuk mendapatkan bantuan dana dari lembaga keuangan untuk mendukung pengembangan dan inovasi bagi Desa Wisata Alamendah. Dengan adanya kegiatan pengabdian pelatihan dan pendampingan pembuatan proposal bisnis, para pengelola desa wisata mendapatkan pengetahuan, keterampilan dan wawasan dalam pembuatan proposal bisnis. Metode yang digunakan dalam pelatihan dan pemdampingan ini yaitu ceramah, diskusi dan tanya jawab. Untuk mengetahui tingkat keberhasilan pelatihan dan pendampingan, para peserta mengisi kuesioner kegiatan dan hasil kuesioner didapatkan nilai 97,67% dari nilai tersebut menunjukkan kegiatan pengabdian berada pada rentang sangat baik.
Pengaruh Opinion Shopping, Solvabilitas, dan Strategi Bisnis Terhadap Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020) Bunga Yohanna Eklesia; Annisa Nurbaiti
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.2321

Abstract

Abstrak Opini audit going concern adalah opini dengan paragraf penjelas tentang pertimbangan auditor atas ketidaksanggupan perusahaan dalam mempertahankan kelangsungan hidup usahanya dalam menjalankan kegiatan operasinya di masa yang akan datang (Simanjuntak et al., 2020). Penelitian bertujuan untuk mengetahui pengaruh opinion shopping, solvabilitas, dan strategi bisnis terhadap opini audit going concern pada perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020 baik secara simultan maupun secara parsial. Pada penelitian ini menggunakan metode kuantitatif dan untuk pengambilan sampel menggunakan purposive sampling yang mendapatkan 23 sampel dalam waktu 5 tahun penelitian sehingga perusahaan yang didapatkan sebanyak 115 data sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan bantuan software SPSS versi 26. Hasil penelitian ini menujukkan bahwa opinion shopping, solvabilitas, dan strategi bisnis memiliki pengaruh secara simultan terhadap opini audit going concern. Secara parsial solvabilitas tidak memiliki pengaruh terhadap opini audit going concern sedangkan opinion shopping dan strategi bisnis memiliki pengaruh terhadap opini audit going concern. Kata Kunci: Opinion Shopping, Solvabilitas, Strategi Bisnis, Opini Audit Going Concern. Abstract Going concern audit opinion is an opinion with an explanatory paragraph about the auditor's consideration of the company's inability to maintain the viability of its business in carrying out its operations in the future (Simanjuntak et al., 2020). This study aims to determine the effect of opinion shopping, solvency, and business strategy on going concern audit opinions on transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, either simultaneously or partially. In this study using quantitative methods and for sampling using purposive sampling which obtained 23 samples within 5 years of research so that the company obtained as many as 115 sample data. The analytical method used in this study is logistic regression analysis with the help of SPSS version 26 software. The results of this study indicate that opinion shopping, solvency, and business strategy have a simultaneous influence on going concern audit opinion. Partially, solvency has no effect on going concern audit opinion, while opinion shopping and business strategy have an influence on going concern audit opinion. Keywords: Opinion Shopping, Solvability, Business Strategy, Going Concern Audit Opinion.
Pengaruh Faktor-Faktor Fraud Hexagon Theory Terhadap Kecurangan Laporan Keuangan di Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI Tahun 2014-2021 Annisa Nurbaiti; Cesis Rahmi Afina Triani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3041

Abstract

Laporan keuangan digunakan sebagai alat komunikasi antara pihak manajemen dengan pihak-pihak yang berkepentingan (stakeholder). Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari Fraud Hexagon Theory yang tiap faktornya diproksikan oleh external pressure, nature of industry, change in auditor, change in director, frekuensi jumlah foto CEO dan kerja sama dengan pemerintah terhadap kecurangan laporan keuangan (fraudulent financial statement) pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2021. Populasi yang digunakan dalam penelitian ini adalah perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2021. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dan purposive sampling sehingga diperoleh sebanyak 72 sampel dari 9 perusahaan sub sektor farmasi. Metode analisis yang digunakan adalah analisis regresi logistik dan menggunakan software SPSS 26. Hasil penelitian ini menunjukkan bahwa secara simultan faktor-faktor fraud hexagon theory yang diproksikan oleh external pressure, nature of industry, change in auditor, change in director, frekuensi jumlah foto CEO dan kerja sama dengan pemerintah berpengaruh terhadap kecurangan laporan keuangan. Lalu secara parsial variabel kapabilitas yang diproksikan oleh change in director menunjukkan hasil berpengaruh secara positif. Sedangkan pada variabel external pressure, nature of industry, change in auditor, frekuensi jumlah foto CEO dan kerja sama dengan pemerintah menunjukkan hasil yang tidak berpengaruh terhadap kecurangan laporan keuangan. Berdasarkan dari hasil penelitian yang dilakukan maka diharapkan bagi peneliti selanjutnya agar menggunakan objek penelitian atau sampel penelitian yang lebih beragam dan menggunakan proksi lain yang dapat digunakan sehingga dapat mengetahui pengaruh yang diberikan Fraud Hexagon Theory terhadap kecurangan laporan keuangan.
The Influences of Company’s Growth, Cash Flow, and Debt Default on the Acceptance of Going Concern Audit Opinions Annisa Nurbaiti; Siska Ditya Mei Yanti
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.631

Abstract

A going concern audit opinion is a modified assumption given by the auditor for a company that represents material doubts or uncertainties about its ability to continue operations. This study intends to provide empirical evidence regarding the simultaneous and partial effects of company growth, cash flow, and debt default on acceptance of going concern audit opinions in coal subsector companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling was selected using a purposive sampling technique, obtained 18 companies from 90 data that met the criteria. Hypothesis testing was carried out using descriptive analysis and logistic regression. The results showed that company growth, cash flow, and debt default simultaneously affected the acceptance of going-concern audit opinions. Partially, the company's growth does not affect the acceptance of going-concern audit opinions. Conversely, cash flow has a negative effect on receiving going-concern audit opinions, and debt default positively affects receiving going-concern audit opinions. This research is expected to provide further information regarding the factors influencing the receipt of a going concern audit opinion. These factors can be used by company management as evaluation material to avoid receiving a going concern audit opinion by paying more attention to the company's financial performance and soundness, especially cash flow and debt defaults. For investors, the research results can be used as a wiser consideration when investing in companies with poor cash flow and default status.
The selection of public transportation modes in industrial era 4.0 Faizal Haris Eko Prabowo; Endang Rustendi; Annisa Nurbaiti
JURNAL MANAJEMEN Vol 12, No 1 (2020): Januari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jmmn.v12i1.6111

Abstract

Industrial Revolution 4.0 opens opportunities as well as challenges for an industry, the opportunity is to develop market share to be broader with the internet while the challenges are conventional methods that need to be changed to become easier because of the needs of consumers to keep up with the times. These changes have an impact on the economic field, especially business. Not only globally, Indonesia also experienced a lifestyle change in consuming products and services that are currently not free from the use of internet platforms. Transportation services are currently one of the industries that are undergoing rapid changes. The reduced interest of passengers using conventional transportation has caused transportation modes to lose the market share that they have had for a long time, which also has an impact on the sales they get. The purpose of this study is to analyze the decision to use public transportation modes by millennial generation passengers. This study used a survey method and case study design with a qualitative approach. The population and sample in this study are consumers using public transport services aged 18-37 years or millennial generations. The results of this study explain that millennial passengers prefer online transportation modes than conventional transportation modes. If conventional transportation wants to remain competitive in this industry, they are likely to need to cooperate with the private sector as well as the government as a regulator by making rival applications as a competitive advantage.
RISK MANAGEMENT DISCLOSURE: MANAGERIAL OWNERSHIP, RISK MANAGEMENT COMMITTEE, AND CAPITAL STRUCTURE Annisa Nurbaiti; Fathia Kurnia Muliana
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.4002

Abstract

Risk management within the company is important to avoid risk. This study aims to analyze the influence of managerial ownership, risk management committee, and capital structure on risk management disclosure. The population in this study is financial sector listed on the IDX in 2017-2021. The study used purposive sampling method and determined 27 companies in 5 years, so there were 135 companies sampel. The analysis technique used is panel data regression using Eviews 12. Simultaneously, managerial ownership, risk management committee, and capital structure has a significant effect on risk management disclosure. Partially, managerial ownership has a negative significant effect and risk management committee has a positive effect significant on risk management disclosure. Meanwhile, capital structure do not affect on risk management disclosure.
Co-Authors Adriaan Togudo Cipta Ajeng Luthfiyatul Farida Ali Riza Fahlevi Amalia Nur Alfiani Anisa Mustika Sari Anisa Mustika Sari, Anisa Mustika Annisa Dida Ramadhani Annisa Marwa Annisa, Hanif Khoti Anselma Saragih Arif Partono Prasetio Artanti, Nailah Arthami, Azka Asri, Putri Nur Azzahra Salsabiila S Bhagaskara, Muhammad Rakha Bunga Yohanna Eklesia Cesis Rahmi Afina Triani Daffa Raiza Herlambang Deannes Isynuwardhana Deliana, Cindy Benedicta Desak Nyoman Wiona Budi Fayola Difa Raiza Herlambang Dillak, Vaya Juliana Dini Wahjoe Hapsari Dita Kezia Diva Vania, Emeralda Dudi Pratomo Dwi Urip Wardoyo Endang Rustendi Erlangga Prakasa Faisal, Andri Fathia Kurnia Muliana Fattah, Faisal Fayola, Desak Nyoman Wiona Budi Febrial Pratama Feyzar Alif Akbar Hani Gita Ayuningtias Haniifah, Selvia Nur Hanindyasari, Arinta Hiro Tugiman Hiro Tugiman Hiro Tugiman, Hiro Junita, Indira Khairunnisa Kurnia Kurnia Maulid Ulil Barkah Ulil Mayasha, Efiearly Miftah Kamal Nuriyanto Muhammad Aria Gymnastiar Muhammad Fajar Nababan, Supriadi Nabilah Alyani Thayeb Nadya Dwi Wahyuni Nadya Dwi Wahyuni, Nadya Dwi Nuraini Suatkab Prabowo, Faizal Haris Eko Pratama, Febrial Qadli, Faruq Rachmat Firdaus Rachmawati, Nurul Aulia Raden Mohamad Herdian Bhakti Rafly Alvin Hidayat Rahayu, Meidina Putri Rahmadani, Rafiansyah Ramadhan, Muhammad Riza Ratih Hendayani Rizkiani, Nadia Meida Ruri Octari Dinata Rustendi, Endang Ryan Ramadhan Ferdiawan Rynalda, Diana S, Azzahra Salsabiila Saragih, Anselma Sari, Shella Permata Selvia Nur Haniifah Setiadi Setiadi Siska Ditya Mei Yanti Siska P Yudowati Sri Rahayu SRI RAHAYU Sudiyanti Tammy Rizkillah Syamsul Arifin Tammy Rizkillah, Sudiyanti Taqia, Azzahra Luciana Thayeb, Nabilah Alyani Thoi'ah, Naada Tri Utami Lestari Tsania Jaza Safara Tyas Ninditha Arih Utami, Ni Made Dinda Savitri Wahdan Arum Inawati Wiwik Sundari Wiwin Aminah Yunita Pratiwi Yusuf, Fernanda Andrian