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All Journal Jurnal Ilmiah Edunomika (JIE) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Media Akuntansi Budimas : Jurnal Pengabdian Masyarakat
Endang Purwaningsih
Universitas Pignatelli Triputra Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : Media Akuntansi

 1 
PENGARUH NILAI APBD, TOTAL ASET, OPINI AUDIT, DAN LATAR BELAKANG PENDIDIKAN TERHADAP AUDIT DELAY PEMERINTAH DAERAH DI SUBOSUKOWONOSRATEN Fajar Hendro Wibowo; Endang Purwaningsih
Media Akuntansi Vol 31 No 01 (2019): Januari - Juni 2019
Publisher : STIE St. Pignatelli Surakarta

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh nilai APBD, total aset, opini audit dan latar belakang pendidikan terhadap audit delay. Jumlah sampel yang memenuhi kriteria penelitian ini adalah 38 sampel pemerintah daerah di Subosukowonosraten pada 2011-2016. Penelitian menggunakan purposive sampling selama periode penelitian. Data dianalisis menggunakan metode analisis regresi linier berganda. Berdasarkan hasil pengujian disimpulkan bahwa nilai APBD berpengaruh positif signifikan terhadap audit delay, total aset dan latar belakang pendidikan memiliki pengaruh negatif signifikan terhadap audit delay dan opini audit tidak berpengaruh terhadap audit delay. Nilai Adjusted R Square dari model penelitian ini adalah 0,416. Ini menunjukkan bahwa penundaan audit yang terjadi pada pemerintah daerah di Subosukowonosraten pada 2011-2016 dapat dijelaskan oleh variabel independen (APBD, ASSET, OA, BACK) sebesar 41,6%. Sedangkan sisanya 58,4% (100% -41,6%) dipengaruhi oleh variabel atau faktor lain di luar model yang diteliti.
PENGARUH AUDIT DELAY PADA INSTANSI PEMERINTAH DAERAH SUBOSUKOWONOSRATEN TAHUN 2009-2014 Endang Purwaningsih; Angelina Hapsari
Media Akuntansi Vol 30 No 01 (2018): Januari - Juni 2018
Publisher : STIE St. Pignatelli Surakarta

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The research to examine the influence factors that affect audit delay in Subosukawonosraten local government. The purpose in this research to determine the influence factors that affect audit delay in Subosukawonosraten local government. Used a sample of 38 financial statements were derived from the seven districts Subosukawonosraten and  taken from Badan Pemeriksa Keuangan (BPK). The dependent variable of this study is the audit delay. While the independent variable of this research is the complexity of the field SKPD, the auditor's opinion, the budget absorption, and the the level of wealth. Sampling using purposive sampling method and using multiple linear regression analysis. Results shows that the budget absorption has a significant positive influence on audit delay. While the complexity of the field SKPD, the auditor's opinion, and the level of wealth has no effect on audit delay.
FACTORS THAT INFLUENCE THE INTEREST OF ACCOUNTING STUDENTS TO BECOME EXTERNAL AUDITORS Endang Purwaningsih; Agastasia Chrismawati
Media Akuntansi Vol 32 No 02 (2020): Juli - Desember 2020
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v32i02.98

Abstract

This research aims to analyze the influence of the intrinsic value of work, social values, work environment, personality, financial rewards, considerations job market, professional recognition, professional training on accounting student interests in choosing a career into an external audit. Samples used in 113 accounting students in the final semester or already following auditing course 1 and auditing course 2, from 7 colleges in Solo, Salatiga, Semarang, and Yogyakarta. Analysis techniques used multiple linear regression analysis. As a result of this study, the intrinsic value of the work financial rewards, and job market considerations have a significant positive effect interest in accounting students in choosing a career to be external audit. Variables of social values, work environment, personality, professional recognition, and professional training are not and insignificant to the interest of accounting students in selecting career to become an external audit.
PENGARUH CRYPTOCURRENCY, INTELECTUAL CAPITAL, LEVERAGE DAN NILAI TUKAR RUPIAH TERHADAP NILAI SAHAM PERUSAHAAN, SEBELUM DAN PADA SAAT PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BEI PERIODE JUNI 2019 - MARET 31, 2020) Endang Purwaningsih; Chatarina Guntur Citra Mandiri
Media Akuntansi Vol 33 No 02 (2021): Juli - Desember 2021
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v33i02.125

Abstract

This study aims to determine the effect of Cryptocurrency, Intellectual Capital, Rupiah Exchange Rate, Leverage, and Return On Assets on stock prices. The objects of this research are banking companies listed on the IDX from June 2019 to March 2021. The sampling technique uses secondary data sources, namely data obtained or collected by researchers from various existing sources. The number of samples used as many as 46 banking companies. The analytical method used is the classical assumption test and multiple regression test. Based on the analysis conducted, it can be concluded that this study meets the requirements of the classical assumption test. Hypothesis testing using the t test shows that Cryptocurrency has no effect on stock prices before the Covid-19 Pandemic, and has a significant effect on stock prices during the Covid-19 Pandemic. Intellectual Capital has a significant positive effect on stock prices before Covid-19, and has no effect on stock prices during the Covid-19 Pandemic. Leverage has no effect on stock prices before and during the Covid-19 Pandemic. The Rupiah Exchange Rate has no effect on stock prices before and during the Covid-19 Pandemic. has a significant positive effect on stock prices before and during the Covid-19 Pandemic.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, STRUKTUR KEPEMILIKAN, CASH HOLDING, REPUTASI AUDITOR TERHADAP INCOME SMOOTHING (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI PERIODE 2018 - 2020) Endang Purwaningsih; Oktofiana Busa Taran Wanan
Media Akuntansi Vol 34 No 01 (2022): Januari - Juni 2022
Publisher : STIE St. Pignatelli Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47202/mak.v34i01.155

Abstract

This study aims to determine the effect ofcompany size, financial leverage,ownership structure, cash holdings,auditor's reputation for income smoothingin manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used secondary data sources, namely data obtained or collected by researchers from various existing sources. The population used in this study were 193 manufacturing companies with a total sample of 40 companies. The analytical method used is the classical assumption test and multiple regression test.Based on the analysis conducted, it can be concluded that this study meets the requirements of the classical assumption test. Hypothesis testing using t test shows that firm size has a significant positive effect on income smoothing with a sig value of 2.6%, financial leverage has a significant negative effect on income smoothing with a sig value of 3.0%, managerial ownership has a significantpositive effect on income smoothing with a sig value of 1.3 %, institutional ownership has a significant negative effect on income smoothing with a sig value of 1.8%, cash holding a significantly negative effect on income smoothing with a sig value of 3.8%, and auditor reputation has a significant positive effect on income smoothing with a sig value of 4.6%.The results of the f test together with independent variables including company size, financial leverage, managerial ownership, institutional ownership, cash holding and auditor reputation have a significant effect on income smoothing. The value of the coefficient of determination (Adjusted R2) from the equation tested in this study was 42.8%. This indicates that income smoothing is only explained by 42.8% by company size, financial leverage, managerial ownership, institutional ownership, cash holding and auditor reputation while the rest is explained by other variables outside the equation.
Co-Authors Agastasia Chrismawati Agustinus Kismet Nugroho Jati Angelina Hapsari Basuki Sri Rahayu Chatarina Guntur Citra Mandiri Darmanto Darmanto Endang Broto Joyo Fajar Hendro Wibowo Heru Suwasono Maria Karmelia Fajarlestari Oktofiana Busa Taran Wanan