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All Journal Jurnal Scientia Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Jurnal Insan Pengabdian Indonesia J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Siti Nuridah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Integritas Mahasiswa : Lawan Kecurangan (Fraud) Sejak Bangku Kuliah di Universitas Pertiwi Bekasi Satria Berbudi; Cici Rosmala; Aulia Rahmi; Ari Sarah Sofura; Siti Nuridah; Fauzobihi Fauzobihi; Zainuri Zainuri; Akhmad Suhada
Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Vol. 3 No. 4 (2025): Desember: Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kolaborasi.v3i4.866

Abstract

The phenomenonoccurring in various universities shows an increase in cases of academic fraud, such as cheating, plagiarism, research data manipulation, and misuse of technology in the learning process. This behavior not only undermines academic integrity, but also has the potential tocreate a mindset of cheating that carries over into the workplace. Integrityis a fundamental value that forms the moral foundation of every aspect oflife, both in education and in the workplace. In the context of higher education, students are expected not only to excel academically,but also to possess honesty, responsibility, and strong professional ethics.Accountants are future professionals who will be directly involved inthe management and financial reporting of organizations. This profession demandsa very high level of honesty and integrity, because the accuracy andreliability of financial reports form the basis for business and public decision-making. However, in practice, there are many cases of accounting fraud, such as budget mark-ups, financial statement manipulation, creative accounting, and data misstatement, which occur due to weak values of integrity and moral responsibilityamong individuals. If dishonest behavior has already been established during college—for example, in the form of cheating, manipulating assignment data, or falsifying lab reports—then the risk of bringing similar habits into the workplace will be even higher. Integrity is a core competency (core comp) that determines a person's quality as an organizational asset
Pengaruh Fee Audit dan Audit Tenure Terhadap Opini Audit Going Concern Sepbeariska Manurung; Azlansyah Putra; Siti Nuridah; Lidya Anggiline Maramis
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.16239

Abstract

Penelitian ini adalah Pengaruh Audit Tenure, Fee Audit, Profitabilitas, Kerugian Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern. Permasalahan penelitian ini adalah apakah audit tenure, fee audit, profitabilitas, kerugian perusahaan, dan ukuran perusahaan berpengaruh terhadap pemberian opini audit going concern. Penelitian ini bertujuan untuk menganalisis pengaruh variabel-variabel tersebut terhadap opini audit going concern pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2024. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif, menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa audit tenure dan fee audit berpengaruh positif dan signifikan terhadap opini audit going concern. Profitabilitas dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap opini audit going concern, sedangkan kerugian perusahaan berpengaruh positif dan signifikan terhadap opini audit going concern. Temuan ini menunjukkan bahwa karakteristik auditor dan kondisi keuangan perusahaan berperan penting dalam penilaian kelangsungan usaha.
Co-Authors Ade Irawan Akhmad Suhada ANDINI NURWULANDARI Ari Sarah Sofura Aulia Rahmi Azlansyah Putra Bella Puspita Audina Beltri Hasudungan Sinurat Cici Rosmala Dewi Rahayu Dhita Avdilla Dicha Andika Didik Riyanto Dyah Shinta Kusumaningtyas Edwin Jonathan Panjaitan Elda Sagitarius Fauzobihi Fauzobihi Frans Sudirjo Hidayyat Hidayyat Ilham Arief Joelianti Dwi Supraptiningsih La Mema Parandy Lea Jean Julianti Lidya Anggiline Maramis Listya Ningrum Lyana Putri Manurung, Sepbeariska Marisa Agustina Maulana Fahmi Muzaqi Mulky Marlina Dewi Mutiara Indah Nurul Fitratul Jannah Rachmadi Indrapraja Refa Henda Hidayat Rony Marthin Sitohang Rudy Rahwana Satria Berbudi Siti Ayu Rosida Sopian sopian Tedi Kusnadi Udin Saepudin Wulandari Wulandari Zainuri Zainuri