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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 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 Proceeding of Community Service and Engagement

Annisa Nurbaiti

Universitas Telkom

Author-ID : 629823

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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Financial Shenanigans in the Perspective of the Hexagon Theory Annisa Nurbaiti; Ryan Ramadhan Ferdiawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2194

Financial Shenanigans are the actions of a person or group in a company by deliberately manipulating the company's financial statements to mislead users of financial statements, one of which is investors. This study aims to see the partial influence of Hexagon Theory on financial shenanigans. The sample of this research is companies in the primary consumer goods sector that are listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was non-probability sampling and purposive sampling in order to obtain a total of 160 samples from 32 companies in the primary consumer goods sector. The analytical method used is analysis logistic regression and using SPSS 25 software. Based on the results of the entire series of studies conducted, researchers can conclude that, the opportunity variable proxied by the whistleblowing system, the rationalization variable proxied by auditor turnover and the collusion variable proxied by audit fees have no effect on financial shenanigans. Then the variable pressure is proxied by personal financial needs, the variable capability is proxied by the change of directors, arrogance is proxied by the frequency of CEO photos, and has an influence on financial shenanigans. Future research is expected to broaden the scope of data that is the object of research and it is suggested to further test other proxies that represent the Hexagon Theory factors, especially the rationalization, arrogance, and collusion factors and conduct further research on the collusion factor proxied by the audit fee so as to find the results maximum research.

Pengaruh Kompleksitas Perusahaan, Leverage, & Kompensasi Terhadap Fee Audit Pada Perusahaan BUMN 2017-2021 Muhammad Aria Gymnastiar; Annisa Nurbaiti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1757

Audit Fees are a reward the auditor receives from the client entity in connection with providing audit services. Public accountants are very important in balancing information asymmetry and conflict of interest. Payment of this audit fee is based on a contract between the company and a public accounting firm based on an engagement letter. With this audit fee, the auditor must fulfill his duties and responsibilities. The research problem formulation is whether there is a simultaneous and partial effect of company complexity, leverage, and compensation on audit fees. The primary objective of this study was to examine the impact of company complexity, leverage, and compensation on audit fees within state-owned companies that are listed on the Indonesia Stock Exchange during the period spanning from 2017 to 2021. The present study employs a quantitative research methodology. The population under investigation in this study comprises state-owned companies that were listed on the Indonesia Stock Exchange during the period of 2017-2021. A total of 13 companies were selected as research samples. The employed methodology utilizes panel data regression as the primary analytical technique. The employed data analysis techniques encompass the descriptive statistical test, classic assumption test, panel data regression model testing, and hypothesis testing. The findings of this study suggest that there is a simultaneous impact of company complexity, leverage, and compensation on audit fees. The presence of partial functions is associated with a detrimental impact of company complexity on audit fees. The utilization of leverage and the provision of compensation positively impact the determination of audit fees. It is anticipated that future researchers will possess the capacity to broaden the scope of their research objectives and incorporate additional variables beyond those initially considered. It is anticipated that corporations will furnish comprehensive information regarding the audit fee

Pengaruh Risiko Perusahaan, Fungsi Audit Internal, Independensi Dewan Komisaris Terhadap Fee Audit Daffa Raiza Herlambang; Annisa Nurbaiti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1771

The auditor will charge the audited firm a fee, called the "audit fee," in exchange for doing the audit. the fee charged by the auditor for conducting an audit is impacted by diverse aspects like the intricacy of the assignment, the expertise required to carry it out, the fee structure of the knowledge acquisition program (KAP) and other pertinent professional elements. the objective of this inquiry is to recognize the influence in audit fees on banking sub sector on the indonesia stock exchange between 2017 and 2021 in relation to corporate risk, the internal audit function, independence of the board of commissioners. the population comprises of orporations sub sector banking and indexed at the indonesia stock exchange at some point of the duration spanning from 2017 to 2021. in this research, a purposive selection technique was utilized. twenty company, and data from 100 units on the banking sub sector registered on the indonesia stock exchange were utilized for the sample. quantitative methods were employed for the analysis. the analysis in this paper is conducted through the utilization of eviews 12 software is used for the analysis in this paper. based on the results of this study, it shows that the company's risk. the internal audit function, and the independence of the board of commissioners simultaneously affect the audit fee. while the results of the partial test of company risk and the independence of the board of commissioners have no effect on the audit fee, while the internal audit function has an effect on the audit fee.

Pengaruh Intellectual Capital, Komite Audit, Komisaris Independen Terhadap Integritas Laporan Keuangan Difa Raiza Herlambang; Annisa Nurbaiti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1772

A good financial report is a report that contains the company's condition accurately. The integrity of financial reports is a report that presents financial information in a fair, honest and impartial manner. This learning benchmark is an examination of the impact of intellectual capital, the Audit Committee, and the Independence of the Board of Commissioners regarding the Integrity of Financial Statements. This study uses a sample size of 45 information units from the transportation and logistics sector of nine companies listed on the Indonesia Stock Exchange. during the period 2017 to 2021 as research subjects. This analysis uses a quantitative approach which is based on a deliberate purposive sampling technique for selecting the sample. Information analysis was performed through information panel regression, and information checking was performed using eviews 12. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of this study indicate that intellectual capital. The audit committee and the independence of the board of commissioners have an effect simultaneously. Meanwhile, the results of a partial examination of the committee and the independence of the board of commissioners have no effect on the integrity of financial reports, while intellectual capital has an effect on the integrity of financial statements.

Survey Impact of COVID on Work-Family Conflict (WFC) and Flexible Work Arrangement (FWA) Hani Gita Ayuningtias; Annisa Nurbaiti; Ratih Hendayani; Setiadi Setiadi
Jurnal Manajemen Indonesia Vol 23 No 2 (2023): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v23i2.5488

Covid is mandating that all businesses around the globe be able to accommodate flexible work schedules. In addition, many companies are instituting work-from-home policies due to social interaction restrictions. This condition makes it difficult for businesses to establish explicit FWA regulations. The implementation of a WFA presents numerous obstacles, particularly concerning WFC. Certain conditions will have a negative impact on employees who are tasked with completing work in addition to domestic responsibilities. If no distinct rules govern this, it will be difficult for employees to manage their time, negatively impacting employee performance. Members continue to believe that the FWA settings are not optimal one year after the pandemic has begun. Many employees still confront WFC when completing work and homework simultaneously. This condition stipulates that implementing FWA must be enhanced to reduce the risk of WFC. The data acquisition method is a survey of 100 employees in the manufacturing industry that produces steel. According to the study's findings, the Work-Family Conflict (WFC) was in the lowest category, with employees believing that the tasks assigned are balanced between work and family to avoid creating work-family conflicts. While the FWA implementation was rated acceptable, it makes it easier for employees to manage their time more flexibly to complete their work. The obtained results can assist the organization in enhancing its procedures for implementing the FWA. Keywords—Work-Family Conflict; Flexible Work Arrangement

PENGARUH CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Nurbaiti, Annisa; Lestari, Tri Utami; Thayeb, Nabilah Alyani

Publisher :

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance, financial distress, dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan sektor properti, real estat, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Data yang digunakan adalah data sekunder yang diperolah dari laporan tahunan dan laporan keuangan perusahaan sektor properti, real estat, dan konstruksi bangunan yang telah diaudit dan terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 38 perusahaan selama lima tahun maka sampel pada penelitian ini sebanyak 190 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan software Eviews versi 10. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, financial distress, dan ukuran perusahaan secara simultan berpengaruh terhadap integritas laporan keuangan. Hasil pengujian secara parsial menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap integritas laporan keuangan, sedangkan kepemilikan institusional, kepemilikan manajerial, komite audit, komisaris independen, dan financial distress tidak berpengaruh terhadap integritas laporan keuangan pada perusahaan sektor properti, real estat, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018.

PENGARUH BONUS PLAN, KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP ACCOUNTING CONSERVATISM PADA PERUSAHAAN BUMN YANG LISTED DI BEI 2015-2019 Haniifah, Selvia Nur; Nurbaiti, Annisa; Pratama, Febrial

Publisher :

Accounting conservatism ialah kondisi dimana perusahaan tidak tergesa-gesa dalam mengakui, mengukur keuntungan dan aset juga lebih cepat dalam mengenali potensi kerugian serta hutang yang tampaknya akan terjadi. Hal inilah yang menyebabkan nominal profit dan aset terlalu rendah serta nominal hutang dan biaya terlalu tinggi jika dilakukan penerapan prinsip conservatism. Dilakukannya riset ini agar dapat mengetahui pengaruh bonus plan, kepemilikan publik, ukuran perusahaan serta profitabilitas pada accounting conservatism di lembaga BUMN yang tercantum pada Bursa Efek Indonesia (BEI) periode 2015-2019. Riset ini memakai metode kuantitatif melalui teknik analisis regresi data panel. Teknik sampling yang dipakai pada riset ini ialah nonprobability sampling melalui teknik purposive sampling. Dari klasifikasi yang sudah ditetapkan maka total observasi yang dipakai sebanyak 110 terdiri dari 22 perusahaan selama periode lima tahun. Berdasarkan hasil penelitian bonus plan, kepemilikan publik, ukuran perusahaan dan profitabilitas memiliki pengaruh secara bersamaan pada accounting conservatism. Dan secara terpisah kepemilikan publik dan profitabilitas mempunyai pengaruh positif kepada accounting conservatism. Jika pada ukuran perusahaan mempunyai pengaruh negatif kepada accounting conservatism serta bonus plan tidak memiliki pengaruh pada accounting conservatism.

PENGARUH PROFITABILITY, ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL CERTIFICATION TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN INDEKS LQ45 Saragih, Anselma; Pratama, Febrial; Nurbaiti, Annisa

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1686

Environmental disclosure merupakan pengungkapan dari perusahaan yang menyajikan informasi kinerja perusahaan yang berhubungan dengan lingkungan dan menjadi bukti dari perusahaan berdasarkan tanggung jawabnya terhadap lingkungan. Tujuan penelitian untuk mendapatkan informasi terkait hubungan antara profitabilitas, kinerja lingkungan dan sertifikasi lingkungan terhadap pengungkapan lingkungan. Penelitian menggunakan data sekunder dengan populasi yaitu perusahaan Indeks LQ45 pada tahun 2015-2019. Metode pemilihan sampel adalah metode purposive sampling, dengan metode penelitian kuantitatif. Jumlah observasi sebanyak 9 perusahaan selama 5 tahun. Teknik analisis data penelitian ini menggunakan regresi data panel dan diolah menggunakan software Eviews 11. Hasil menunjukkan adanya dampak negatif diantara variabel return on asset dengan environmental disclosure, adanya dampak positif antara environmental performance dengan environmental disclosure, dan tidak terdapat hubungan diantara environmental certification dengan environmental disclosure dan net profit margin dengan environmental disclosure.

Pengaruh Pembayaran Digital terhadap Usaha Mikro Kecil Menengah (UMKM): Literatur Review Annisa, Hanif Khoti; Nurbaiti, Annisa; Sundari, Wiwik; Sari, Shella Permata
Jurnal Disrupsi Bisnis Vol. 7 No. 2 (2024): [Maret-April] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i2.36022

This research aims to determine the influence of digital payments on Micro, Small and Medium Enterprises (MSMEs). This research uses the Systematic Literature Review method using journal keywords on the influence of digital payment on micro, small and medieum entreprises (MSMEs). This research data comes from journals from 2020 to 2023. The research results show that the influence of digital payments on MSMEs shows that digital payments have several benefits felt by MSMEs. The results of the influence of digital payments on MSMEs show that there are benefits for MSMEs, such as increasing income, improving financial performance, and making transactions easier, thereby supporting business growth. This benefit helps consumers and MSMEs minimize the time and effort required to carry out transactions, as well as providing convenience with flexible payment options. The suggestion for using digital payments for MSME players is to collaborate on payments via a digital system, because using digital payments is considered capable of having a positive influence on their business income. However, MSME players must also be aware of various digital payment risks that may occur.

AUDIT FEES DETERMINANTS: THE IMPACT OF FIRM COMPLEXITY, MANAGERIAL OWNERSHIP, AND PARTNER ROTATION Nurbaiti, Annisa; Thoi'ah, Naada; Fahlevi, Ali Riza; Khairunnisa
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21106

The objective of this study is to understand the impact of firm complexity, managerial ownership, and audit partner rotation on audit fee simultaneous or partial of sector energy for the period of 2018-2022 listed on the Indonesia Stock Exchange. This research uses one of the latest IDX IC sector classifications for research objects, namely the energy sector with the latest year from 2018-2022. A quantitative method was employed in this study, utilizing 22 companies for five years, yielding 110 samples that were used. To determine the sample, in this study a method termed purposive sampling is employed. Methods that are used in this research are data panel regression using the Eviews 12 software application. According to the research's findings the firm complexity, managerial ownership, and audit partner rotation simultaneously affect audit fees in sector energy for the period of 2018-2022. Partially, in sector energy for the period of 2018-2022 the audit fee is positively affected by the complexity of the company; the audit fee is negatively affected by managerial ownership; and the audit fee is unaffected by audit partner rotation.

Co-Authors Achtar Rayhan Arief 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 Dudi Pratomo Dwi Urip Wardoyo Emeralda Diva Vania Endang Rustendi Erlangga Prakasa Faisal, Andri 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 Indah Nurul Rahadatul’asy Junita, Indira Khairunnisa Kurnia Kurnia Kurnia Maulid Ulil Barkah Ulil Mayasha, Efiearly Miftah Kamal Nuriyanto MUHAMAD MUSLIH Muhammad Aria Gymnastiar Muhammad Fajar Nababan, Supriadi Nabilah Alyani Thayeb Nadya Dwi Wahyuni Nadya Dwi Wahyuni, Nadya Dwi Nuraini Suatkab Pascalis Gratio Vento Theonathan 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

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