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Erpi Rahman
Universitas Sebelas April
Humanities Economics, Econometrics & Finance Social Sciences

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Influence of Competence and Independent Auditors on The Quality of Audit Rita Yulianida; Erpi Rahman; Aa Kartiwa
Journal of Business, Accounting and Finance Vol. 4 No. 1 (2022): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine: 1) the effect of auditor competence on audit quality; 2) The Effect of Auditor Independence on Audit Quality; 3) Correlation of Auditor Competence to Auditor Independence 4) Effect of Competence and Independence of Auditors together on Audit Quality. This research includes causal associative research, namely research with the characteristics of the problem in the form of a causal relationship between two or more variables. The population in this study is the Inspectorate of Sumedang Regency. Samples were taken as many as 23 auditors at the Sumedang Regency Inspectorate. Techniques Data collection is done by using the questionnaire method. The questionnaires were tested for validity and reliability before collecting research data. Prior to the analysis, the analysis prerequisite tests were carried out including linearity test, normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is to use simple regression analysis techniques and multiple regression analysis techniques. The results showed that: 1) There was a positive and significant effect of Internal Auditor Competence on Audit Quality with t count 7.856 > t table 2.093 and correlation coefficient of 0.874; 2) There is a positive and significant effect of Auditor Independence on Audit Quality with t count 4.221 > t table 2.093 and correlation coefficient of 0.696; 3) There is a correlation between Auditor Competence and Auditor Independence with a correlation coefficient of 0.629; 4) There is a positive and significant effect of Auditor Competence and Independence together on Audit Quality with F count 35.928 > F table 3.52 and the correlation coefficient is 0.894;
The Effect of Good Corporate Governance on Going Consensus Audit Opinions in Regional Public Companies Tirta Sumedang Medal Nadia Nurfalah; Erpi Rahman; Ayi Srie Yuniawati
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine good corporate governance, going concern audit opinion, and the magnitude of the influence of good corporate governance on going concern audit opinion at the Regional Public Company (PERUMDA) Tirta Medal Sumedang. This study uses a descriptive research method approach with quantitative analysis techniques, conducted through a survey method. Data collection techniques were analyzed by means of observation and questionnaires. The population is SPI and Finance/Assets employees of PERUMDA Tirta Medal Sumedang as many as 30 people and the research sample is 30 people. The research data uses simple regression analysis, correlation test, coefficient of determination and hypothesis testing. The results showed that the implementation of good corporate governance was 2.360 (very good) with an average of 87.41 %, audit opinion going concern was 1.493 (good) with an average of 85.82%. at PERUMDA Tirta Medal Sumedang of 0.903, and the magnitude of the effect of service excellent on community satisfaction at PERUMDA Tirta Medal Sumedang of 82.94 % and there are 18.4% of other factors. The results of the calculation of the hypothesis, it turns out that tcount (14.68) > ttable (1.70113), it can be said that there is a positive influence between good corporate governance on going concern audit opinion at PERUMDA Tirta Medal Sumedang acceptable. Going concern audit opinion can be achieved and overcome with good corporate governance.
The Effect Of Accounting Conservatism And Managerial Ownership Structure On Tax Avoidance Desi Ratnasari; Erpi Rahman; Gunawan Wibisana
Journal of Business, Accounting and Finance Vol. 1 No. 2 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Tax avoidance is a legal way to reduce the tax burden owed. Tax avoidance can be measured using the Effective Tax Rate (ETR). This study was conducted to determine the effect of accounting conservatism and managerial ownership structure on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is descriptive quantitative. The data in this study uses secondary data in the form of consistent financial statements of manufacturing companies on the Indonesia Stock Exchange (IDX) for 2 periods from 2017-2018. sample using purposive sampling method. The number of samples selected were 8 observed companies. Data analysis used multiple linear regression. The results of this study prove that accounting conservatism has no effect on tax avoidance. This is because the use of inactive accounting will increase the company's tendency to take tax avoidance. And managerial ownership structure has no effect on tax avoidance. Because the portion of manager's share ownership is relatively low, it will not increase the company's tendency to do tax avoidance. Based on the tests carried out using the Simultaneous Test or the F test, the results of the statistical calculation of the F test above based on the Anova table show that Fcount is 0.870 > Ftable 0.267 and a significance value of 0.442 > 0.05
The Effect Of Gold Price Fluctuation On Gold Paid Products On The Profitability Of Mandiri Sharia Bank For The 2017 – 2019 Period Ahmad Lutfi Ahmad Lutfi; Erpi Rahman; Nining Kurniasih
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study has an effect on fluctuations in the price of gold on the profitability of Bank Syariah Mandiri's 2017-2019 gold pawn products. The purpose of this study was to determine the effect of gold price fluctuations on gold pawn products on the profitability of Bank Syariah Mandiri 2017-2019. The research method used in this study is a quantitative research method with a descriptive approach with a sample size of 36 data. Methods of data collection using documentation, literature study and internet studies and data processing using SPSS 25. The results showed the results of the coefficient of determination test obtained the t regression model with a correlation coefficient R of 0.073, the value of the coefficient of determination R Square was 0.005. This means that the magnitude of the influence of the independent variables on the variation of variable changes is 0.05%. This shows that this study has a coefficient of determination of 0.05% while the remaining 99.95% is influenced by other variables used in this study. The results of hypothesis testing found fluctuations that the price of gold in gold pawn products had no significant effect on profitability. This is indicated by the value of t count is smaller than tta table (0.425 < 2.03) and the significance value is greater than 0.05 (0.674 > 0.05).
The Effect Of Accounting System On The Effectiveness Of Internal Control At PERUMDA Air Minum Tirta Medal Sumedang Epilia Yunita; Erpi Rahman; Maman Nurochman
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The background of this study is that the researchers see that the internal control of fixed assets in PERUMDA Air Minum Tirta Medal Sumedang has not run optimally, this can be seen from various problems related to weak control over fixed assets. This study aims to examine and obtain evidence regarding the fixed asset accounting system that affects the effectiveness of fixed asset internal control. The method used in this study is a quantitative research method with a survey approach. This study uses primary data and secondary data sourced from PERUMDA Air Minum Tirta Medal Sumedang. The samples used were 20 samples. Determination of the sample using purposive sampling technique. The data collection technique was obtained from the results of interviews, questionnaires, observations, and library research. Furthermore, testing of validity, reliability, spearman rank correlation, coefficient of determination, and hypothesis testing were carried out. The results showed that the fixed asset accounting system had a significant effect on the effectiveness of fixed asset internal control. Respondents' assessment of the fixed asset accounting system and the effectiveness of internal control is in the very strong category. The relationship between the fixed asset accounting system and the effectiveness of internal control shows a strong correlation. Respondents' assessment of the fixed asset accounting system and the effectiveness of internal control is in the very strong category. This shows that the hypothesis proposed by the researcher is "There is an Effect of the Accounting System on the Effectiveness of Internal Control of Fixed Assets at PERUMDA Air Minum Tirta Medal Sumedang " acceptable.
The Influence of Competence and Professionalism on Performance Auditor at the Sumedang Regency Inspectorate Azis Nurkholik; Erpi Rahman; Gunawan Wibisana
Journal of Business, Accounting and Finance Vol. 3 No. 1 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The less than optimal performance of the auditors is thought to be caused by poor competence and professionalism of the auditors. This study aims to determine the effect of Competence and Professionalism on Auditor Performance. The Independent Variables used in examining the Auditor's Performance include Competence and Professionalism. This study uses survey methods, data collection techniques used are observation, interviews, literature studies, questionnaires and data processing. The sampling technique in this study used a purposive sample, while the data sources were primary and secondary data types. The data analysis was carried out with validity tests, normality tests, reliability tests, multiple linear regression analysis tests, correlation coefficient analysis tests, determination tests, and hypothesis testing using the SPSS version 25 program. The results of this study were the coefficient of determination, the magnitude of the influence of Competence (X1) Professionalism (X2) on Auditor Performance (Y) can be seen from the coefficient of determination (R2) obtained by 0.858 or 85.8%. So Competence (X1) and Professionalism (X2) have an influence on Auditor Performance (Y) by 85.8%. While 100%-85.8% = 14.2% other influenced by other factors that are not included in the variables of this study. This means that the higher the competence and professionalism, the better the auditor's performance will be. While the results of statistical testing of the F test based on the Anova table show Fcount 60.627 > Ftable 3.47 and a significance value of 0.000 <0.005. So on this basis Ha is accepted and Ho is rejected. This states that there is a positive and significant influence of Competence and Professionalism together on the Performance of Auditors at the Sumedang Regency Inspectorate. In the Coefficient of Determination, the regression (R) is 0.927 and R Square (R2) is 0.859. This means that the variables of Competence and Professionalism affect the audit quality variable by R2 or 85.9% while the remaining 14.1% is influenced by other factors that are not included in this research variable.
The Effect Of Taxpayer Compliance On The Realization Of Parking Tax Revenue In Sumedang Regency Ai Nunung Sri Haryati Haryati; Erpi Rahman; Lisna Lisnawati
Journal of Business, Accounting and Finance Vol. 3 No. 2 (2021): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The main problem in this research is the not optimal Parking Tax. Parking tax is a type of regional tax that is quite potential as a source of revenue for the City of Sumedang. The purpose of this study was to determine the effect of taxpayer compliance on the realization of parking tax revenues in Sumedang Regency. This research method uses descriptive survey method with a quantitative approach. The population in this study was all parking taxpayers in Sumedang Regency by taking saturated sampling techniques. The data source is a type of primary data with a questionnaire as an instrument given to 73 respondents with a Likert scale of 1 to 5. The statistical method used is a simple linear regression analysis. This study shows there is a strong correlation between taxpayer compliance with the realization of parking tax revenues by 76.1%. The coefficient of determination of the remaining 57.9% of 42.1% is influenced by other factors not discussed in this study. The results of the regression analysis are expressed by the equation Y = 13,995 + 0,692x with a tcount of 9,884> a table of 1,66660 with the hypothesis of this study accepted.
The Influence Of Internal Audit On Financial Performance Erpi Rahman; Nining Kurniasih; Reni Nurkhofifah
Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine how the implementation of internal audit and the company's financial performance, and to find out how the influence of internal audit on the financial performance of PT. Engineering Nut. The factors tested in this study were internal audit as the independent variable, while financial performance as the dependent variable. The research method used in this research is descriptive and verification method. The population in this research is internal audit, manager, finance department and annual report at PT. Engineering Nut. The data analysis used in this research is simple linear regression analysis at a significance level of 5%. The program used in analyzing the data uses SPSS vers 28. The results show that the implementation of internal audit at PT. Mura Teknik is included in the good category. While the financial performance of PT. Mura Teknik is in the good category. In addition, the results of the study also show that internal audit has an effect on financial performance. The magnitude of the influence of internal audit in contributing to financial performance is 48.1%.
The Influence Of Internal Audit On The Effectiveness Of Internal Control Of Cash And Receivables (An Empirical Study At PT. Bank BJB Syariah KCP Sumedang) Erpi Rahman
Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The Company has a goal of obtaining the maximum profit. Internal control is a process to achieve certain goals. The effectiveness of internal control has a major influence in directing the company to achieve its goals. Internal audit, which is one of the elements of internal control, has a comfortable influence on the trust of the entire company's internal control. The effectiveness of internal control can run well if the internal audit can run well. This study aims to determine the effect of internal audit on the effectiveness of controlling cash and receivables at PT. Bank BJB Syariah KCP Sumedang. By taking the sample using the saturated sample method, namely as many as 30 respondents. Data collection techniques using observation methods and distributing questionnaires to respondents. Technical data analysis using Statistical Package For Social Science (SPSS) 29. The analytical method used in this study is correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing, namely the t test. The results of the t test regarding the effect of internal audit on the effectiveness of internal control of cash and receivables indicate a positive and significant influence as evidenced by the value of tcount = 4.636 > t table = 2.048. Based on the result of the determination test, internal audit has an effect of 43.3% while the remaining 56.7% is determined by other factors that are not included in the research variales. So it can be interpreted that Internal Audit has a fairly strong influence based on the criteria in table 3.4 on the effectiveness of Internal Control of Cash and Receivables at BJB Syariah Sumedang.
The Effect of the Effectiveness of Accounting Information Systems and the Use of Accounting Information Technology on Individual Performance at Perumda BPR Majalengka Indah Purnama Sari; Melia Wida R; Wulan Riyadi; Erpi Rahman
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5899

Abstract

Perumda BPR Majalengka is also inseparable from the existing problems. Regarding the alleged corruption of Perumda BPR Majalengka Branch Sukahaji valued at Rp. 3.2 billion which was suspected of committing irregularities in 2017-2021. This study aims to determine the effect of the effectiveness of accounting information systems and the use of accounting information technology on individual performance at Perumda BPR Majalengka. This research is qualitative research using primary data obtained from questionnaires and measured using a Likert scale. This sampling technique uses a saturated sampling technique. By using a sample of 54 employees of Perumda BPR Majalengka. Data analysis used descriptive analysis, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing with the help of SPSS version 26. The results of the research show that the effectiveness of accounting information systems and the use of accounting information technology has a positive and significant effect on individual performance, either partially or simultaneously.
Co-Authors Aa Kartiwa Ahmad Lutfi Ahmad Lutfi Ai Nunung Sri Haryati Haryati Ayi Srie Yuniawati Azis Nurkholik Desi Ratnasari Epilia Yunita Gunawan Wibisana Indah Purnama Sari Lisna Lisnawati Maman Nurochman Melia Wida R Nadia Nurfalah Nining Kurniasih Reni Nurkhofifah Rita Yulianida Wulan Riyadi