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All Journal JURNAL LENTERA BISNIS JAF- Journal of Accounting and Finance eCo-Buss Ilomata International Journal of Tax and Accounting MANNERS Management and Entrepreneurship Journal Journal of Economics and Business UBS Jurnal Pariwisata Vokasi Journal of Artificial Intelligence and Digital Business Al-Zayn: Jurnal Ilmu Sosial & Hukum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Accounting Inaba International Journal of Humanities, Law, and Politics
Salza Adzri Arismutia
Universitas Indonesia Membangun
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role of Forensic Accountants In Fraud Disclosure In Indonesia Salza Adzri Arismutia
JAF (Journal of Accounting and Finance) Vol 6 No 1 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i1.4624

Abstract

This research is designed to employ qualitative research method with the Association of Certified Fraud Examiners as data source. The data is collected using documentation technique, which means the data comes from the books that have discussed the duties and responsibilities of a forensic accountant. Forensic accounting is a development of accounting disciplines that is still relatively new. The current availability of the profession is less than 10%, and has very good prospects in the future. This is what motivates the author to introduce and explain to readers, especially accounting graduates, about the expansion of the new profession from the development of accounting science. The fraud which frequently happens in state-owned institutions is the reason for the emergence of forensic accounting profession in Indonesia. Fraud itself is one of the problems that continues to occur until now. There is no institution or company institution that can really be free from fraud possibility. Fraud perpetrators are also present at all levels, both in the upper and lower classes of employees. Eradication of fraud in corruption is an opportunity as well as a challenge for them.
PENGARUH KOMISARIS INDEPENDEN, DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sub Sektor Pariwisata, Restoran Dan Hotel Yang Terdaftar Di Bursa Efek Indonesia) Salza Adzri Arismutia; Meysi
JURNAL PARIWISATA VOKASI Vol 3 No 2 (2022): Jurnal Pariwisata Vokasi
Publisher : Akademi Pariwisata NHI Bandung

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

Abstract

The purpose of this study was to detemine the effect of Commissary Independent, Debt to Equity Ratio and Return on Asset on Audit Delay with Firm Size as a Moderating Variable. Data was taken with non-probability sampling with purposive sampling. Data analysis used Moderating Regression Analysis. Data prosessing using IBM SPSS 25.0 programme. Based on the result of the study, it can be concluded that: (1) Commissary Independent (X₁) has no effect and is not signifficant on Audit Delay (Y). (2) Debt to Equity Ratio (X₂) has no effect and is not signifficant on Audit Delay (Y). (3) Return on Asset (X₃) has a negative and siginifficant effect on Audit Delay (Y). (4) Commissary Independent (X₁), Debt to Equity Ratio (X₂), and Return on Asset (X₃) have a simultaneous effect on Audit Delay (Y). (5) Firm Size (Z) cannot moderate and no signifficant effect of the Commissary Independent (X₁) on Audit Delay (Y). (6) Firm Size (Z) cannot moderate and no signifficant effect of the Debt to Equity Ratio (X₂) on Audit Delay (Y). (7) Firm Size (Z) cannot moderate and no signifficant effect of the Return on Asset (X₃) on Audit Delay (Y). (8) Commissary Independent (X₁), Debt to Equity Ratio (X₂), and Return on Asset (X₃) with Firm Size (Z) as Moderating Variable have a simultaneous effect on Audit Delay (Y) Keywords : Commissary Independent, Debt to Equity Ratio, Retun On Asset, Audit Delay, Firm Size
Pengaruh Sistem Pengendalian Internal Pemerintah, Whistleblowing System, Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud (Studi Pada Inspektorat Daerah Kota Bandung) Lathifah Nur'aini; Salza Adzri Arismutia
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1200

Abstract

The goal of this study is to determine the relationship between fraud prevention in the Bandung City Regional Inspectorate and the government's internal control system, whistleblower system, and human resource competency. This data collection used several studies, namely, field research, literature study, interviews, and distributing questionnaires to 65 respondents with a research sample of Bandung City Regional Inspectorate Auditors which was the method used to collect data. Quantitative techniques, such as verification and descriptive methods, were employed in this study. In this study, saturated sampling combined with non-probability sampling was the research sample strategy or sampling technique. The degree of sample influence is measured using the coefficient of determination, multiple linear regression analysis, classical assumption test analysis, and hypothesis testing. The Statistical Product and Service Solution Application version 26 is used in this data processing. Thus, the study's findings suggest that while human resource competency has no discernible impact on fraud prevention, the government's internal control and whistleblower systems have an impact on it. Simultaneous research findings indicate that fraud prevention is influenced by the government's internal control system, whistleblower mechanism, and human resource competency. Therefore, it can be said that internal government controls account for 74% of fraud prevention, external variables account for 26%, and the violation reporting system and human resource competency account for 74%.
PENGARUH AUDIT TENURE, AUDITOR SWITCHING, AUDIT OPINION, DAN ACCOUNTING PUBLIC FIRM REPUTATION TERHADAPAUDIT DELAY (Pada Perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia) Arismutia, Salza Adzri; Hertika Sari, Ariska
Management and Entrepreneurship Journal Vol 6 No 2 (2023): Oktober
Publisher : Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/manners.v6i2.723

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui Pengaruh audit tenure, auditor switching, audit opinion dan accounting public firm reputation terhadap audit delay. Penelitian ini tergolong penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif. Populasi pada penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia.Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling, sehingga dihasilkan sampel sebanyak 12 perusahaan dengan jumlah data sebanyak 96 data. Untuk mengukur besarnya pengaruh sampel digunakan uji asumsi klasik, analisis regresi linear berganda menggunakan variabel dummy, analisis koefisien korelasi pearson (product moment) dan analisis koefisien determinasi (R2) serta pengujian hipotesis. Hasil penelitian membuktikan bahwa audit tenure berpengaruh terhadap audit delay, auditor switching tidak berpengaruh terhadap audit delay, audit opinion tidak berpengaruh terhadap audit delay, accounting public firm reputation berpengaruh terhadap audit delay, dan audit tenure, auditor switching, audit opinion, dan accounting public firm reputation berpengaruh terhadap audit delay.Kata Kunci: Audit Tenure, Auditor Switching, Audit Opinion, Accounting Public Firm Reputationdan Audit Delay.
THE INFLUENCE OF ONLINE, FINANCIAL MANAGEMENT, AND APPLICATION TOWARDS SALES EFFECTIVENESS: CASE STUDY ON MSMES IN BANDUNG CITY Arismutia, Salza Adzri; Merliana, Vina
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.10

Abstract

This study aims to analyze the effect of online financial management applications on sales of MSMEs (Micro, Small, and Medium Enterprises) in Bandung. The sample in this study used 80 MSMEs with various types of businesses including those engaged in fashion, culinary, services, and trade. This research method is quantitative with a descriptive verification approach. Data processing using SPSS application version 25 with multiple linear regression testing. The results showed that the variables had an effect on sales effectiveness. Partially, application variables have no effect on sales effectiveness, while financial management variables and online variables affect the effectiveness of MSMEs sales in Bandung City.
THE INFLUENCE OF INDEPENDENCE, PROFESSIONALISM AND GOOD GOVERNANCE ON INTERNAL AUDIT QUALITY: Studies at the Inspectorate of West Bandung Regency Patria, Gilang; Arismutia, Salza Adzri
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.128

Abstract

The purpose of this study was to determine the effect of independence, professionalism and good governance of internal auditors on internal audit quality. Data collection was carried out through field research and library research and distributing questionnaires to 52 respondents. Sampling using Non-probability Sampling with Saturated Sampling. To measure the effect of the sample used classical assumption test analysis, multiple linear regression analysis and the coefficient of determination as well as hypothesis testing. Data processing uses the Statistical Product and Service Solution application version 25.The results showed that testing the hypothesis (t test) obtained the following results: (1) Auditor independence has no effect on internal audit quality where count (-0.857) is smaller than table 2.010 with a significance level (-0.857) > 0.05 (2 ) Auditor professionalism has a positive effect on internal audit quality where count is 10.981 greater than table 2.010 and a significance value of 0.000 <0.05 (3) Good Governance has an effect on internal audit quality where count is 9.715 less than table 2.010 and a significance level of 0.000< 0.05. The results of hypothesis testing (f test) independence, internal auditor professionalism and good governance have a positive effect on internal audit quality where the count is 413.551 greater than the table 2.802 with a significance level of 0.000 <0.05.
The Influence of Total Assets Turnover, Return on Assets and Debt To Equity Ratio on Stock Prices Moderated By Firm Size In Transportation And Logistics Companies Listed On The Indonesia Stock Exchange In 2019 – 2023 Arismutia, Salza Adzri
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.291

Abstract

The study aims to determine the impact of TATO, ROA, and DER on Stock Prices, with Firm Size as a moderating. This research used secondary data acquired from the official website of the Indonesia Stock Exchange, www.idx.co.id. This research used quantitative methods, namely descriptive and verification methodologies. The study's population consisted of 32 Transportation Companies that were listed on the Indonesia Stock Exchange between 2019 and 2023. This research used a non-probability selection method called purposive sampling to choose 6 organizations as samples. The data were analyzed using the IBM SPSS 26 software. The study's findings demonstrated that the TATO, ROA, and DER variables had a favorable influence on stock prices. Firm Size as a moderating had a distinct impact on each variable. The size of the firm did not have a moderating effect on the effects of TATO on stock prices. The impact of ROA on stock prices is enhanced by the size of the firm. The impact of the DER on Stock Prices is weakened by the size of the firm. The impact of TATO, ROA, and DER on stock prices was enhanced by the size of the firm. This finding implies that the Firm Size cannot moderate the relationship between TATO and stock price. Future research can replace Firm Size with PER as a moderating variable, to determine its effect on Stock Price. So that comparative results can be obtained to be useful for the development of science and the economy in Indonesia
Pengaruh Capital Intensity, Return On Assets Dan Debt To Equity Ratio Terhadap Effective Tax Rate Pada Perusahaan Subsektor Kimia Yang Terdaftar BEI Stefanie Chandra Puspita; Salza Adzri Arismutia
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 3 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i3.1832

Abstract

Effective Tax Rate (ETR) merupakan indikator penting dalam menilai efisiensi pajak perusahaan serta mengidentifikasi kemungkinan strategi penghindaran pajak. Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity, Return on Assets (ROA), dan Debt to Equity Ratio (DER) terhadap ETR pada perusahaan subsektor kimia yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2024. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling terhadap 7 perusahaan, serta analisis regresi linier berganda dengan uji asumsi klasik melalui SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial hanya DER yang berpengaruh signifikan negatif terhadap ETR, sementara Capital Intensity dan ROA tidak signifikan. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap ETR dengan koefisien determinasi sebesar 31,4%. Temuan ini mengindikasikan bahwa strategi pendanaan berperan lebih besar dibandingkan efisiensi aset atau profitabilitas dalam memengaruhi efektivitas pajak perusahaan subsektor kimia. Oleh karena itu, perusahaan perlu memperhatikan struktur modal sebagai bagian dari perencanaan pajak yang strategis
Corporate Governance Mechanisms and TaxAvoidance Behavior: The Role of Firm Profitability Kasir; Kosadi, Ferry; Arismutia, Salza Adzri; Eleanor, Edelweiss
International Journal of Humanities, Law, and Politics Vol. 3 No. 3 (2025): International Journal of Humanities, Law, and Politics
Publisher : Communication in Research and Publications (CRP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijhlp.v3i3.259

Abstract

This study aims to analyze the effect of corporate governance on tax avoidance and profitability as a mediating variable in property and real estate. The results show that institutional ownership and the composition of the independent board of commissioners affect profitability and simultaneously institutional ownership and the composition of the independent board of commissioners and profitability affect tax avoidance. Institutional ownership affects profitability and profitability affects tax avoidance. However, the composition of the independent board of commissioners does not affect profitability and neither institutional ownership nor the composition of the independent board of commissioners has an effect on tax avoidance. Profitability can mediate institutional ownership on tax avoidance. Independent board composition on tax avoidance cannot be mediated by profitability. The mediating variable of profitability on corporate governance and tax avoidance with the research location in the property and real estate sector is the originality of this research. The practical implications of this research illustrate in the property and real estate sector, that increasing the level of profit will be influenced by corporate governance which has an impact on the level of tax avoidance. As well as a reference for the tax authorities to make policies.
PENGARUH DEBT TO EQUITY RATIO, CURRENT RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA TAHUN 2017-2024 Annazmi Nisa, Sifa; Arismutia, Salza Adzri
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2020

Abstract

The purpose of this study is to assess the impact of Debt to Equity Ratio (DER), Current Ratio (CR) and Total Asset Turnover (TATO), on Return on Equity (ROE) in telecommunication subsector companies listed on the Indonesia Stock Exchange between 2017 and 2024. Secondary data from annual financial reports are used using quantitative methodology and associative techniques. Purposive sampling was used to select 80 observations from 10 companies as the research sample. Using IBM SPSS, this study was conducted by utilizing multiple linear regression, descriptive analysis, and classical assumption testing. The findings show that CR and TATO have no effect on ROE, while DER has a partial and significant impact. These three factors have a significant impact on ROE simultaneously, indicating that funding structure is crucial for increasing shareholder returns.
Co-Authors Annazmi Nisa, Sifa Apriliyani, Silvi Arrosidin, Luckman Hakim Chelsea Octavia Putri Kurnia Eleanor, Edelweiss Ferry Kosadi Hertika Sari, Ariska Kamila, Dina Kasir Kasir Lathifah Nur'aini Marceline Amelia Putri Meysi Patria, Gilang Septiani, Via Stefanie Chandra Puspita Vina Merliana