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All Journal Jurnal Akuntansi dan Governance Indonesian Journal of Business Analytics (IJBA) International Journal Management and Economic (IJME)
Samukri
Universitas Teknologi Muhammadiyah Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FACTORS AFFECTING THE INTEGRITY OF THE AUDITEE FINANCIAL STATEMENT WITH THE MEDIATION VARIABLE: AUDIT QUALITY Ayu Nurvita Sari; Ridwan Saleh; Ramdany; Samukri
International Journal Management and Economic Vol. 2 No. 3 (2023): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v2i3.906

Abstract

The integrity of the auditee's financial reports is still an issue and a concern, because there are many cases of manipulation of accounting data. This is caused by various factors, both internal factors and external factors. This study only focuses on external factors, namely audit quality, which will be used as a mediating variable. The research objective is to find out empirical evidence of the effect of auditor integrity, auditor experience, obedience pressure, professional development on audit quality, audit quality on the integrity of auditee's financial statements, audit quality can mediate the relationship between auditor integrity, auditor experience, obedience pressure, professional development on integrity audited financial reports. This study uses primary data and is measured by a Likert scale of 5. The sample uses a nonprobability sampling technique and the accidental sampling method with a total of 100 auditors in DKI Jakarta. Data analysis using Partial Least Square (PLS). The results of this study indicate that auditor integrity, obedience pressure and professional development have a significant positive effect on audit quality, auditor experience has no significant effect on audit quality, audit quality has a significant positive effect on the integrity of the auditee's financial statements. Auditor integrity, obedience pressure and professional development have a significant positive effect on the integrity of the auditee's financial statements qthrough audit quality, but the auditor's experience has no significant effect on the integrity of the auditee's financial statements through audit quality.
ANALYSIS OF CHANGES IN ACCOUNTING PROFIT AND OPERATIONAL CASH FLOW ON STOCK RETURNS Alferia Nur Khasanah; Samukri; Susi Susilawati; Arlis Dewi
International Journal Management and Economic Vol. 2 No. 3 (2023): September: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v2i3.915

Abstract

This study aims to determine the analysis of changes in accounting profit and changes in operating cash flow on the return of shares listed on the Indonesia Stock Exchange (IDX). The sample selection technique used was the purposive sampling method, obtaining a sample of 18 companies with 5 years of observation from 2017-2021, so that the total results of the observation data were 90 data. The data analysis method used is descriptive statistics, panel data estimation model selection, model suitability test, classic assumption test, panel data regression analysis and hypothesis testing using Eviews software version 12. Based on the results of the study partially, it shows that changes in accounting profit have no significant effect on stock returns and changes in operating cash flow have no significant effect on stock returns.
Bibliometric Visualization of Global Trends in Financial Literacy and Digital Household Debt 2020-2025 Maria Suryaningsih; Susi Susilawati; Ramdany; Ridwan saleh; Samukri
Indonesian Journal of Business Analytics Vol. 6 No. 3 (2026): June 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i3.16642

Abstract

Low levels of financial literacy are a major factor contributing to household debt and poor financial decision-making. This study aims to map the development of literature on financial literacy and household debt during 2020–2025 using a bibliometric approach. A total of 427 Scopus-indexed articles were analyzed using Bibliometrix (RStudio) and VOSviewer. The findings reveal that financial literacy is strongly associated with financial education, debt behavior, and financial resilience. The United States and Indonesia were the leading contributors, while Olivia S. Mitchell and Annamaria Lusardi emerged as influential authors in scientific collaboration networks. The study concludes that financial literacy plays a strategic role in shaping household financial behavior and reducing over-indebtedness. It recommends contextual educational programs, international research collaboration, and longitudinal studies to strengthen long-term impacts.
Nilai Perusahaan Sektor Property dan Real Estate: Peran Intellectual Capital, Business Risk, dan Financial Distress Susi Susilawati; Ariana Sifa Mufliha; Samukri; Maria Suryaningsih
Jurnal Akuntansi dan Governance Vol. 6 No. 2 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.6.2.151-180

Abstract

Objectives: To analyze the relationship between intellectual capital and business risk on financial distress and its impact on firm value. Design/method/approach: The sample selection method used purposive sampling, selecting 49 property and real estate companies listed on the Indonesia Stock Exchange (IDX). Data analysis used balanced panel data regression, while the indirect effect was tested using the sobel test. Results/findings: The results indicate that intellectual capital does not affect financial distress, whereas business risk has a significant positive impact. Furthermore, intellectual capital and financial distress have a negative effect, while business risk has a significant positive effect on firm value. Financial distress mediates the relationship between intellectual capital and business risk on firm value. Theoretical contribution: This study strengthens the relevance of signaling theory and the risk theoretical framework in explaining how intellectual capital and business risk influence firm value. Practical contribution: Provides implications for management in strengthening intellectual capital, managing business risk, and minimizing financial distress. For investors, these findings help clarify the role of business risk and financial distress in determining a firm's value. Limitations: This study is limited to property and real estate companies. Future research could expand the research object and add other variables to capture financial dynamics more comprehensively
Co-Authors Alferia Nur Khasanah Ariana Sifa Mufliha Arlis Dewi Ayu Nurvita Sari Maria Suryaningsih Ramdany Ridwan Saleh Susi Susilawati