Article Per Year (5 Year)
p-Index From 2021 - 2026
6.249
P-Index
This Author published in this journals
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

Published : 67 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 67 Documents
Search

 3   4   5   6   7 
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

Abstract

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.
Firm Value: Carbon Emissions Disclosure, Profitability And Audit Committee Nurbaiti, Annisa; Rahayu, Meidina Putri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8243

Abstract

The aim of this study is to examine how carbon emissions disclosure, profitability, and audit committee effect firm value on Energy, Raw Materials, Industry, Consumer Cyclicals and Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2021. In this study, multiple linear regression analysis was performed on data from 223 different companies. The findings demonstrated that the variables of carbon emissions disclosure, profitability and audit committee had effect on firm value. Partially, Profitability has effect on firm value, and it means profitability more important than the disclosure of carbon emissions or the presence of an audit committee determining the stock price. This indicates that the level of profitability, as measured by ROA, might be a factor in the increase in the company's value.
Effect Of Good Corporate Governance And Leverage On Risk Management Disclosure Nurbaiti, Annisa; Rynalda, Diana
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8629

Abstract

The purpose of this study was to determine the size of the board of commissioners, the proportion of independent commissioners, audit committees, institutional ownership structure, and leverage affect disclosure of corporate risk management. There is a population of the study, namely 29 issuers in the non-bank financial services sector listed on the Indonesia Stock Exchange (IDX) in 2017-2021. By using a purposive sampling method descriptive statistics and panel data regression test using EViews12. The results of the study show that the size of the board of commissioners, the proportion of independent commissioners, audit committees, institutional ownership structure, and leverage simultaneously influence risk management disclosures. Furthermore, it is partially known that the proportion of independent commissioners, audit committees, and leverage has an effect on risk management disclosure.
Audit Report Lag: Institutional Ownership, Gender Diversity, and Audit Tenure Nurbaiti, Annisa; Qadli, Faruq
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 3 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8425

Abstract

This study aims to reveal simultaneously and partially the influence of institutional ownership, gender diversity, and audit tenure on audit report lag. The research method used is quantitative. The population in this study is companies registered in Consumer Non-Cyclicals Sector Companies Listed on The Indonesian Stock Exchange in 2017-2021. And using a purposive sampling technique with a total sample of 290, representing 58 companies over five years. Panel data regression analysis was carried out in this study using Eviews 12 software. The study results show that institutional ownership, gender diversity, and audit tenure simultaneously affect audit report lag. Partially, institutional ownership has a significant negative effect on audit report lag, while gender diversity and audit tenure have no effect. A high level of institutional ownership influences audit report lag in this study. In contrast, the presence of women on audit committees and the number of auditor tenures do not affect the duration of audit report lag.
PENGARUH UKURAN KOMITE AUDIT, KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, DAN RISK MANAGEMENT COMMITTEE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO Annisa Nurbaiti; Yunita Pratiwi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.1163

Abstract

This study aims to analyze the effect of audit committee, public ownership, size of the board of commissioners, and risk management committe on the risk management disclosures. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2017- 2021. The sampling technique in this study used purposive sampling and found 205 observations. The data analysis model used by this study is data panel regression analysis using EViews software. The results showed that the audit committee, public ownership, size of the board of commissioners, and risk management committe simultaneously had a significant impact on the risk management disclosures. Meanwhile, partially the audit committee, public ownership, the size of the board of commissioners and risk management committe has no a significant effect on the official website on the timeliness of financial statement reporting. The size of the board of commissioners has an effect on risk management disclosures.
Fraudulent Financial Reporting: Testing the Potential for Fraudulent Financial Reporting Using the Fraud Hexagon Theory (In Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period) Nurbaiti, Annisa; Taqia, Azzahra Luciana
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 1 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.8925

Abstract

Fraud in financial reporting can occur either due to intentional actions or negligence, resulting in financial reporting that does not follow generally accepted accounting principles. When these differences and omissions are significant, they can have a serious impact on the decisions chosen by interested parties. The study is useful in order to understand how various factors in the fraud hexagon, namely pressure, ability, opportunity, rationalization, arrogance, and collusion, can influence the occurrence of fraud in financial reporting. The study was conducted at manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The research method adopted a quantitative approach and collected data through a purposive sampling technique using secondary data in the form of annual financial reports from manufacturing companies. The study involved 180 data observations obtained from 61 different companies. In order to analyze the data, the study used logistic regression analysis with the help of SPSS 24 software. The results of the study showed that the pressure factor had a positive impact on financial reporting fraud. However, other factors such as capability, opportunity, rationalization, arrogance and collusion have no effect on fraud in the financial statements of manufacturing companies listed on the IDX throughout the period 2019-2021. For subsequent researchers, it is recommended to increase and expand other variables and objects other than manufacturing companies listed on the Indonesia Stock Exchange.
Fraud Hexagon untuk Mendeteksi Indikasi Financial Statement Fraud Adriaan Togudo Cipta; Annisa Nurbaiti
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p06

Abstract

This study aims to analyze indications of fraud using the fraud hexagon in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The research population is 30 companies. The sample selection technique used purposive sampling technique, so that the total sample was 150 observations for the 5-year study period. The study used logistic regression analysis techniques with the help of SPSS version 26 for data processing. The results of the study prove that auditor turnover and political connections have an effect on financial statement fraud, while leverage, effective monitoring (BDOUT), change of directors, and the frequency of appearance of Chief Executive Officer (CEO) photos have no effect on financial statement fraud. Keywords: Pressure; Opportunity; Rationalization; Ability; Arrogance; Collusion; Fraudulent Financial Statements.
Menilai Potensi Risiko Bank: Peran Kinerja ESG (Studi pada Perbankan di Asia Periode 2017 - 2022) Annisa Nurbaiti; Ali Riza Fahlevi; Dita Kezia
Jurnal Ekuilnomi Vol. 6 No. 3 (2024): Ekuilnomi Vol 6(3) Nov 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/cs0bjp24

Abstract

Perusahaan yang bergerak di sektor perbankan berkontribusi signifikan terhadap pertumbuhan ekonomi di semua negara. Namun, sektor perbankan juga merupakan sektor ekonomi yang mempunyai risiko yang berbeda - beda dan mempunyai risiko yang berbeda-beda karena kegiatan operasionalnya melibatkan sumber daya publik untuk berbagai bentuk investasi seperti akuisisi perusahaan, peminjaman, dan lain-lain. Penelitian ini berfokus pada potensi ancaman berupa risiko kredit perbankan. Risiko dimana debitur tidak mampu membayar kembali pinjaman beserta bunganya dalam jangka waktu yang ditentukan disebut dengan risiko kredit. Dalam pelaksanaan kegiatan bisnisnya, peranan bank tidak pernah lepas dari masalah kredit karena kredit merupakan kegiatan utamanya dan merupakan sumber keuntungannya yang paling besar. Jika bank tidak mampu mengelola kredit yang telah disalurkan dengan baik, maka akan menimbulkan kredit bermasalah yang akan terus meningkat. Penelitian ini dilakukan untuk menguji apakah kinerja Environmetal, Social, and Governance (ESG) suatu perbankan berdampak pada risiko perbankan negara-negara di Asia. Subyek penelitian ini adalah bank-bank publik di Asia yang beroperasi pada tahun 2017 hingga 2022. Sampel yang digunakan adalah 80 dan 480 catatan observasi yang dikumpulkan masing-masing selama enam tahun. Data dalam penelitian ini diolah menggunakan software regresi data panel Eviews 12. Hasil praktis menunjukkan bahwa variabel keterampilan manajemen dan lingkungan, sosial dan tata kelola (ESG) mempengaruhi risiko relatif. Secara spesifik, kemampuan pengelolaan berpengaruh signifikan terhadap risiko, sedangkan variabel kinerja lingkungan, sosial, dan tata kelola (ESG) tidak berpengaruh signifikan terhadap risiko. Ilmuwan di masa yang akan datang didorong untuk menambahkan faktor-faktor lain yang seharusnya mempengaruhi kemungkinan risiko. Perusahaan harus dapat menilai dan memperhitungkan faktor-faktor yang mempengaruhi tingkat risiko perusahaan. Investor berharap penelitian ini dapat dijadikan dasar dalam pengambilan keputusan investasinya
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, PROFITABILITAS, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Sudiyanti Tammy Rizkillah; Annisa Nurbaiti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 9 No. 3 (2024): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Opini audit going concern merupakan opini yang diberikan auditor apabila perusahaan tidak dapat mempertahankan keberlangsungan hidup suatu entitas. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pembuatan keputusan. Penerbitan opini audit going concern akan berdampak pada hilangnya kepercayaan publik terhadap citra perusahaan dan manajemen perusahaan. Hal tersebut akan berpengaruh terhadap keberlangsungan usaha kedepan. Penelitian ini bertujuan untuk mengetahui variabel ukuran perusahaan, financial distress, profitabilitas, dan opini audit tahun sebelumnya. Objek penelitian yang digunakan adalah perusahaan sektor pertambangan periode 2012-2016. Teknik pemilihan sampel menggunaan purposive sampling dan diperoleh sampel sebanyak 135 sampel penelitian dari 27 perusahaan. Model analisis data yang digunakan pada penelitian ini menggunkan teknik analisis regresi data panel dengan menggunakan sofware SPSS 20. Hasil penelitian ini menunjukan bahwa variabel ukuran perusahaan berpengaruh positif signifikan terhadap pemberian opini audit going concern, profitabilitas berpengaruh negatif signifikan terhadap pemberian opini audit going concern, sedangkan financial distress dan opini audit tahun sebelumnya tidak berpengaruh signifikan terhadap pemberian opini audit going concern.
Pengaruh Dewan Komisaris Independen, Kepemilikan Publik, Managerial Ownership, Komite Audit, Dan Komite Manajemen Risiko Terhadap Pengungkapan Enterprise Risk Management Pada Perusahaan Sektor Keuangan Non-Bank Yang Terdaftar Di Bursa Efek Indonesia Tahun Isynuwardhana, Deannes; Nurbaiti, Annisa; Rachmawati, Nurul Aulia
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini berfokus pada bagaimana pengungkapan enterprise risk management pada sektor keuangan non-bankyang tercatat di BEI pada rentang 2018-2022 dipengaruhi oleh komisaris independen, kepemilikan publik, managerialownership, komite audit, dan komite manajemen risiko. Laporan tahunan perusahaan, yang diambil dari BEI sertasitus resmi perusahaan, menyediakan data untuk penelitian ini. Purposive sampling merupakan metode yangditerapkan dalam penelitian ini untuk mendapatkan sampel sebanyak 15 perusahaan dalam kurun waktu 5 tahun.Metode kuantitatif untuk pengolahan data dipergunakan dalam studi ini. Karena data cross section serta time seriesdimasukkan pada studi ini, maka dipergunakan regresi data panel. Temuan memperlihatkan bahwa pengungkapanenterprise risk management secara simultan dipengaruhi oleh komisaris independen, kepemilikan publik, managerialownership, komite audit, serta komite manajemen risiko. Pengungkapan manajemen risiko perusahaan dipengaruhisecara negatif serta signifikan oleh komisaris independen dan managerial ownership. Sementara itu, pengungkapanenterprise risk management dipengaruhi secara positif serta signifikan oleh komite audit serta komite manajemenrisiko. Kata Kunci-komisarin independen, kepemilikan publik, managerial ownership, komite audit, komite manajemenrisiko, manajemen risiko, pengungkapan enterprise risk management
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