Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Governance Andalas
Suhernita, Suhernita
Universitas Andalas
Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 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.
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