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All Journal JEA17: Jurnal Ekonomi Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) International Journal of Applied Finance and Business Studies MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara
Fibriani, Rudiana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FACTORS AFFECTING AUDIT ENGAGEMENT DECISION Fibriani, Rudiana
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7323

Abstract

The study was conducted to examine and analyze whether audit risk, independence, Public Accounting Firm business risk, and client's business risk affect the decision to accept audit engagements. The data analysis method used is quantitative analysis with data collection techniques using questionnaires. 97 respondents are partners in an accounting firm in Surabaya. The results of this study are audit risk, auditor independence, and client business risk have a significant effect on audit engagement decisions. While the KAP business risk has a positive but not significant effect on audit engagement decisions.
MEDIATION OF ATLAS IN THE EFFECT OF AUDIT EXPERIENCE AND COMPETENCE ON AUDIT RISK Fibriani, Rudiana; Q, Arief Nurdiannova; Hidayat, Ujang Syaiful
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8486

Abstract

In conducting an audit, the auditor must pay attention to audit risk in order to provide an accurate opinion on the financial statements. Currently, ATLAS is used in financial statement audits to improve the quality of auditors' work. This quantitative research using the SEM-PLS method aims to determine whether ATLAS is also able to mitigate audit risk and see whether the auditor's experience and competence factors can support the use of ATLAS, and whether ATLAS mediates the effect of auditor experience and competence on audit risk. The research respondents were 31 KAPs in Surabaya. The results found that Audit Experience, Competence and ATLAS have an influence on ATLAS but both have a negative effect on Audit Risk, while ATLAS mediates the negative effect of Audit Experience and Competence on Audit Risk.
- Auditor’s Integrity: The Balance of Roles Fibriani, Rudiana
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 2 (2023): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i2.9738

Abstract

Auditor integrity is very important to ensure audit quality. However, auditor integrity can be influenced by pressure from superiors such as role conflict, role ambiguity, and role overload. This study aims to examine the effect of the three role pressure factors on auditor integrity and performance. This quantitative research with a causality approach was conducted through Google Form by involving staff auditors who work for 52 KAPs in Surabaya. Then the primary data was analyzed using SmartPLS. The results show that role conflict and role ambiguity have a significant negative effect on auditor integrity, while role overload has a positive but insignificant effect. Auditor integrity significantly negatively mediates the effect of role conflict and role ambiguity on auditor performance, and significantly positively mediates the effect of role overload on auditor performance. This study concludes that role pressure can threaten auditor integrity, so steps need to be taken to reduce pressure so that auditors can maintain their integrity. Keywords: Role Conflict, Role Ambiguity, Role Overload, Auditor Integrity, Auditor Performance.
The influence of transparency and accountability on taxpayer trust in motor vehicle tax at the Ketintang Samsat, South Surabaya Luju, Maria Diana Suryati; Fibriani, Rudiana
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.365

Abstract

This study aims to investigate the extent to which tax transparency and public service accountability affect the trust of motor vehicle taxpayers at Samsat Ketintang, South Surabaya. Tax transparency in this study is understood as the level of openness of information related to tax policies, use of tax funds, and administrative procedures that can be easily accessed by the public. Meanwhile, public service accountability is measured based on the agency's ability to provide efficient, responsive, and accountable services. Taxpayer trust is evaluated based on their perceptions of the government's integrity and credibility in managing tax obligations. This study adopts a quantitative approach with a data collection method by distributing questionnaires to 100 motor vehicle taxpayers registered at Samsat Ketintang, South Surabaya. The collected data were analyzed using multiple linear regression to test the effect of each independent variable (tax transparency and public service accountability) on the dependent variable (taxpayer trust). The results of the study show that tax transparency plays an important role in increasing taxpayer trust, by showing that the more open and clear the information regarding tax policies, the higher the level of trust given by taxpayers. In addition, public service accountability also has a significant influence, where the level of fast, accurate, and accountable service further strengthens taxpayer trust in the government. Overall, tax transparency and public service accountability together have a strong impact on increasing taxpayer trust.
PENGARUH PROFITABILITAS , LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Dian Prayogi, Gusti; Fibriani, Rudiana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 10 No 1 (2025): JMAPAN
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v10i1.228

Abstract

Penelitian ini bertujuan untuk menganlisis hubungan antara profitabilitas, leverage, dan sales growth dengan praktik tax avoidance di perusahaan-perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI). Dengan menggunakan pendekatan kuantitatif, penelitian ini mengandalkan data sekunder yang diperoleh dari laporan tahunan perusahaan pada periode 2019 hingga 2023. Profitabilitas perusahaan diukur menggunakan Return on Assets (ROA), sementara leverage dianalisis dengan Debt to Equity Ratio (DER). Sales growth dihitung berdasarkan perubahan tahunan dalam volume penjualan. Untuk variabel dependen, tax avoidance diukur menggunakan Effective Tax Rate (ETR), yang mencerminkan seberapa efisien perusahaan mengelola kewajiban pajaknya. Hasil dari penelitian ini menunjukkan bahwa profitabilitas memiliki hubungan yang signifikan dengan tax avoidance. Perusahaan yang menunjukkan tingkat profitabilitas yang tinggi, seperti yang tercermin dalam ROA yang kuat, cenderung lebih berhati-hati dan terencana dalam mengelola kewajiban pajak mereka untuk menjaga margin keuntungan tetap optimal. Leverage memiliki pengaruh yang signifikan terhadap tax avoidance. Sementara itu, sales growth menunjukkan pengaruh yang signifikan, di mana perusahaan yang mengalami peningkatan penjualan secara konsisten lebih cenderung mengadopsi strategi tax avoidance yang terstruktur dan efisien untuk memaksimalkan pengelolaan beban fiskal perusahaan.
Kepedulian dan Pemahaman dalam Penerapan Green Accounting pada UKM Tahu di Kecamatan Batuan Kabupaten Sumenep Mahbubah, Istiyanatul; Malia, Evi; Azaro, Khoirin; Yusna, Yusna; Syahputra, Ferdian Eko; Fibriani, Rudiana
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.66-73

Abstract

The purpose of this study was to determine the awareness and understanding in the implementation of Green Accounting in tofu SMEs in Batuan District, Sumenep Regency. The type of data used in this study is primary data, namely by interviewing tofu business actors in Batuan District, Sumenep Regency. Based on the results of the interview, the understanding of tofu SME actors in Batuan District is still low because the preferences of tofu SME actors are still focused on business profits, not on product quality and environmental quality. Lack of awareness of environmental impacts that can affect the sustainability of their business is a factor causing the low level of understanding. In terms of knowledge about environmental costs, business actors have also not been able to identify what are the components of environmental costs which are also a factor causing the low understanding of SMEs.
Co-Authors Azaro, Khoirin Dian Prayogi, Gusti Hidayat, Ujang Syaiful Luju, Maria Diana Suryati Mahbubah, Istiyanatul Malia, Evi Q, Arief Nurdiannova Syahputra, Ferdian Eko Yusna, Yusna