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Analisa Peranan Kualitas Laba Terhadap Ketahanan Keuangan Pada CV. Rhoda Jaya Surabaya Aya Soraya; Abelia Fojroyur Rohman; Wulan Nur Maulida; Maria Yovita R. Pandin
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 2 (2024): Juni : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i2.2151

Abstract

This research was carried out to determine the impact of earnings quality on financial resilience at CV. Rhoda Jaya. The qualitative methodology used in this research is by conducting interviews, observations, notes regarding problems, and other data sources against company informant CV. Rhoda Tiga. The data management stages start with the first data collection, second data triangulation, third Data reduction, fourth, presentation of data and finally, verification and conclusions. For data analysis methodsThe research uses a narrative analysis approach where the researcher constructs a narrative or story from the collected data.
PENGARUH AUDIT TENURE DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2025 Aya Soraya; J. B. Amiranto
ECONOMOS Vol 6 No 02 (2026): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v6i02.2916

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure dan rotasi audit terhadap kualitas audit dengan komite audit sebagai variabel moderasi pada perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian ini dilatarbelakangi oleh pentingnya kualitas audit dalam menjaga kredibilitas laporan keuangan serta meningkatkan kepercayaan investor dan pemangku kepentingan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Sampel penelitian diperoleh melalui teknik purposive sampling, menghasilkan 30 perusahaan dengan total 150 observasi. Analisis data dilakukan menggunakan aplikasi Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa audit tenure tidak berpengaruh signifikan terhadap kualitas audit. Demikian pula, rotasi audit juga tidak menunjukkan pengaruh yang signifikan terhadap kualitas audit. Namun, hasil uji moderasi menunjukkan bahwa komite audit mampu memperkuat hubungan antara audit tenure dan kualitas audit. Sebaliknya, komite audit tidak mampu memoderasi hubungan antara rotasi audit dan kualitas audit. Temuan ini menunjukkan bahwa keberadaan komite audit memiliki peran penting dalam meningkatkan efektivitas pengawasan, khususnya dalam menjaga kualitas audit melalui mekanisme audit tenure.
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee Aya Soraya; Desinta Leba; Irda Agustin Kustiwi
Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1457

Abstract

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.