Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Research in Instructional Jurnal Akuntansi dan Governance Andalas
Suhernita, Suhernita
Universitas Andalas
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Unintentional Bias dan Opini Audit Going Concern Husna Roza; Suhernita Suhernita; Denny Yohana
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.28

Abstract

This study examines the relationship between unintentional biasand going concern audit opinion. This study involved accounting students who acted as professional auditors. This study adopted the experimental material used in(Andres Guiral, Rodgers, Ruiz, & Gonzalo-Angulo, 2015) . This study found evidence that the auditor's sensitivity to litigation risk and perceptions of the whistleblowing function were positively associated with going concern audit opinion. Furhter, this study found no relationship between self-fulfilling prophecybias and going concern opinion
Indonesian Market Volatility During the COVID-19 Pandemic: Foreign versus Domestic Investors Suhernita, Suhernita
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10805

Abstract

This study examines the effect of institutional ownership on stock price volatility before and after the announcement of the first confirmed COVID-19 cases in Indonesia. The sample includes all public companies listed on the Indonesian stock exchange minus financial firms. Data for this study were retrieved from the Osiris database. The results of this study indicate that when a market was relatively stable (before the discovery of the COVID-19 pandemic in Indonesia), there was no effect of institutional ownership on stock price volatility. However, after the announcement of confirmed COVID-19 cases, this study finds a positive influence of institutional ownership on stock price volatility. This research contributes in two important ways. First, the previous study predicts that extreme market volatility is a signal of an incoming recession. This situation should alarm various stakeholders to anticipate potential unexpected outcomes. Second, institutional investors play a crucial role in the market. Understanding their trading behavior during the pandemic period provides insight for various stakeholders in the decision-making process.
Task-based language teaching methods integrated with local wisdom: The impact on students' writing skills Husain, Balqis; Suhernita, Suhernita; Abasa, Zulhasmi; Djaguna, Fahmi
Journal of Research in Instructional Vol. 1 No. 2 (2021): Journal of Research in Instructional
Publisher : Univeritas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.906 KB) | DOI: 10.30862/jri.v1i2.22

Abstract

The researcher conducts the study to increase students’ writing skills through TBLT (Task-Based Language Teaching). The subject of this research consists of 32 students in the VIII A class. The objectives of this research are categorized into 2; (1) to find out whether the implementation of the Task-Based Learning method can improve the students’ writing skills, and (2) to find out what kind of writing aspects improve significantly after using Task-Based Learning method. Research design uses pre-test and post-test. Therefore, both groups are given a pre-test, conduct a treatment, then pass a post-test. This research is conducted at eighth grade in 2019/2020 for one month, from August to September 2020. This research shows that after being taught task-based language teaching, students' writing skills, especially in narrative text, improved substantially. It can be analyzed on post-test performance; no one has reached the excellent, good, and fair categories (0 percent). 37.5 percent of students have reached the appropriate category. 65.2 percent of students had failed in the category unless they had handled it for seven meetings. This result is slightly different from the pre-test result. However, only 25 percent of students fall into the decent category, and 75 percent fail. There are no students who are in weak, moderate, decent, and outstanding categories.
Unintentional Bias dan Opini Audit Going Concern Roza, Husna; Suhernita, Suhernita; Yohana, Denny
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.28

Abstract

This study examines the relationship between unintentional biasand going concern audit opinion. This study involved accounting students who acted as professional auditors. This study adopted the experimental material used in(Andres Guiral, Rodgers, Ruiz, & Gonzalo-Angulo, 2015) . This study found evidence that the auditor's sensitivity to litigation risk and perceptions of the whistleblowing function were positively associated with going concern audit opinion. Furhter, this study found no relationship between self-fulfilling prophecybias and going concern opinion
Co-Authors Abasa, Zulhasmi Denny Yohana Husain, Balqis Husna Roza Jaguna, Fahmi Yohana, Denny