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All Journal SEIKO : Journal of Management & Business JAAF (Journal of Applied Accounting and Finance) eCo-Buss JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Santi Damayanti
Universitas Indonesia Membangun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The impact of financial distress, firm size, audit opinion, and audit delay on auditor switching Santi Damayanti; Rayhan Nurkamila Putri
JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v7i2.4140

Abstract

The aim of this research is to examine the correlation between financial distress, company size, audit opinion, and audit duration and their impact on the probability of auditor switching.  The population of this study was 20 state-owned companies listed on the Indonesia Stock Exchange for the 2013-2020 period. The sample was selected using purposive sampling. The hypothesis testing technique in this research uses the Wald test and omnibus tests of model coefficients. The results of this study show that financial distress has no significant negative effect on auditor switching, The firm size has no significant  positive impact on auditor switching, the audit opinion has a significant positive impact on auditor switching, and audit delay has no significant negative impacts on auditor switching.
Pengaruh Partisipasi Anggaran, Total Quality Management (TQM) dan Budaya Organisasi Terhadap Kinerja Manajerial (Studi Kasus pada PT Atamora Tehnik Makmur Jakarta Tahun 2018-2022) Shinta Octaviana Shifa; Santi Damayanti; Fanji Wijaya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.2082

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Partisipasi Anggaran, Total Quality Management (TQM), Budaya Organisasi Terhadap Kinerja Manajerial pada PT Atamora Tehnik Makmur Jakarta. Penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif merupakan metodologi yang digunakan. Dua sumber data yang digunakan dalam proses pengumpulan data: data primer yang diberikan kepada responden melalui kuesioner dan data sekunder. Sampling jenuh digunakan untuk memilih 60 karyawan sebagai sampel penelitian. Setelah pengumpulan data, analisis dilakukan dengan SPSS versi 26 menggunakan berbagai teknik statistik deskriptif dan verifikatif, koefisien determinasi, dan pengujian hipotesis secara parsial dan simultan. Berdasarkan temuan penelitian, Partisipasi Anggaran secara signifikan meningkatkan Kinerja Manajerial, Total Quality Management (TQM) secara signifikan meningkatkan Kinerja Manajerial, dan Budaya Organisasi secara signifikan meningkatkan Kinerja Manajerial Partisipasi Anggaran, Total Quality Management (TQM), dan Budaya Organisasi semuanya dilakukan secara bersamaan (simultan) berpengaruh positif signifikan terhadap Kinerja Manajerial.
The Effect Of Business Size, Business Age, And Education Level on the Use of Accounting Information (among MSMEs in the food sector, Cisewu District, Garut Regency Shelvianti Chyntia Mutiara; Santi Damayanti
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.v6i3.1195

Abstract

Assessing the impact of factors such as age is the aim of this study, size, and level of education have from the utilisation of accountancy data in micros, small, and medium enterprises (MSMEs) operating in the food processing industry in Cisewu County, which is categorised as Ghartout District. In particular, the study will concentrate on the utilisation of accounting data in micro, small, and medium-sized enterprises (MSMEs). The data collection process for thats study is carried out using a methodical approach. For the purpose of analysing the data this is was collected and determining the importance on the findings, quantitative data analysis methods have been utilised. These tools include statistical tests. All micro, little, and medium companies (MSMEs) that are especially active in the food processing sector in Cisewu District, which is located in Ghartout Regency, are included in the scope of the study. A census of the complete population, which comprised of 62 different business units, was carried out by the research organisation in order to guarantee that the study would be accurate and comprehensive. In addition, the t-test and the F-test were utilised in order word determine the statistical to significance of the components that were linked with the utilisation of accounting information. Specifically, the results showed that the use of accountancy information by Micro, SME and Medium sized Enterprises (MSMEs) in the food industry in Cisewu District, Garut Regency was significantly and positively influenced by firm size, firm age and firm education level. This was the case in Cisewu District.
The Effect of Return on Assets, Current Ratio, Total Asset Turnover, and Debt to Equity Ratio on Stock Prices Vigar Gystaviry Argyanezar; Santi Damayanti
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1231

Abstract

The purpose of this study is to investigate the impact that ROA, CR, TATO, and DER have on the stock prices of oil and gas companies that are listed on the IDX between the years 2015 and 2022. In 2022, the stock prices of eleven oil and gas businesses that were included on the IDX fell. Those who suffered the most were Akra and Apexindo Pratama Duta. In spite of the fact that AKRA's ROA increase from 4.83% to 9.12% in 2021–2022, the company's shares fell. Between the years 2015 and 2022, the prices of petroleum and natural gas stocks on the IDX were impacted by carbon reduction (CR), taxation (TATO), and demand-to-recovery (DTR strategies). Some researchers, including Kasmir and Sumarsan, discovered that ROA increases stock prices whereas DER decreases them. There is a comparison made between mining stock prices, ROA, ROE, NPM, and DER. The abstract of the Indonesian oil and gas stock price demonstrates how the success of a company's finances influences market prices. A non-random selection of six organizations was made for the study based on certain criteria. Balance sheets, income statements, equity statements, and cash flow statements that have been audited are evaluated using descriptive and verification statistical analysis. It would appear that the ROA T-statistic of X1 does not have any effect whatsoever on the values of stocks. When it comes to the most important T-statistic, the value 422 is lower than the confidence level of 95%. X2 represents the current ratio, X3 represents the total asset turnover, and X4 represents the debt to equity ratio. All three of these ratios are related to stock values. This is due to the fact that their T-statistics are increased in comparison to the primary T-statistic.
Analysis of Profitability Performance of Islamic Banking in Indonesia during 2015-2021 Damayanti, Santi
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5781

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis kinerja rentabilitas Perbankan Syariah di Indonesia selama periode tahun 2015-2021 menggunakan rasio keuangan perbankan. Data yang digunakan berasal dari laporan yang diterbitkan Otoritas Jasa Keuangan. Metode analisis yang digunakan mencakup analisis deskriptif dan analisis korelasi. Hasil penelitian menunjukkan bahwa kinerja rentabilitas pada Perbankan Syariah cenderung meningkat dalam jangka panjang, tetapi masih ada faktor rentabilitas yang perlu diperhatikan. Terdapat perbedaan pertumbuhan rasio bagi-hasil antara Perbankan Syariah, yang mengindikasikan bahwa kemampuan bank dalam mengelola dana investasi untuk menghasilkan pendapatan masih kurang optimal. Oleh karena itu, diperlukan upaya untuk meningkatkan kemampuan bank dalam mengelola dana investasi agar dapat menghasilkan pendapatan yang lebih optimal di masa yang akan datang. Perbankan Syariah harus menentukan strategi yang tepat yang dapat memengaruhi kinerja lainnya, seperti fokus pada proporsi aset yang memberikan pendapatan terhadap total aset. Hasil penelitian ini bermanfaat bagi manajemen bank syariah dalam meningkatkan kinerja rentabilitas dan mengelola risiko dengan efektif. Kata Kunci : Kinerja Rentabilitas, Rasio Keuangan, Perbankan Syariah.
Co-Authors Fanji Wijaya Rayhan Nurkamila Putri Shelvianti Chyntia Mutiara Shinta Octaviana Shifa Vigar Gystaviry Argyanezar