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All Journal West Science Business and Management West Science Accounting and Finance
Trinandari Prasetyo Nugrahanti
Perbanas Institute Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Comparative Analysis of the Level of Financial Efficiency in the National Construction Services Industry Before and After the Implementation of PSAK 72 with a Two-Stage Data Envelopment Analysis Approach Muhammad Aulia Andriyono; Trinandari Prasetyo Nugrahanti
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1011

Abstract

This study analyzes the financial efficiency of Indonesia's national construction services industry before and after the implementation of PSAK 72 using the Data Envelopment Analysis (DEA) method. It aims to address the poor performance of contractor companies, which have negative operating cash flows and high Debt to Equity Ratios (DER). Input variables include Net Fixed Assets, Operating Expenses, and Total Employees, while output variables are Revenue and Profit Before Tax. Efficiency scores range from 0 to 1, with scores close to 1 indicating high efficiency. Prior to PSAK 72, PP Presisi Tbk and Wijaya Karya Bangunan Gedung Tbk were the most efficient companies, consistently achieving perfect efficiency scores. Total Bangun Persada Tbk was the least efficient. After PSAK 72, Bukaka Teknik Utama Tbk reached maximum efficiency in 2021, while Brantas Abipraya (Persero) was the least efficient in 2020. A Kolmogorov-Smirnov normality test showed the data was not normally distributed, leading to a non-parametric Wilcoxon signed rank test. The test indicated a significant difference in financial efficiency before and after PSAK 72, with a p-value of 0.04. This suggests a notable impact of PSAK 72 on the efficiency of construction companies.
The Role of Information Technology in Optimizing the Internal Audit Process and Improving the Quality of Internal Audit Taufik Ridwan Hermawan; Trinandari Prasetyo Nugrahanti
West Science Business and Management Vol. 2 No. 04 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i04.1528

Abstract

This study describes the influence of the use of information technology on the quality of internal audits in Indonesia using the meta-synthesis method. The results show that the use of information technology has an important role in determining audit quality. It also highlights the importance of auditor competence in mastering various information technology tools and responding to changes that occur, especially in the business world, as well as helping auditors to carry out audit planning by monitoring the lifestyle of suspected fraudsters. This research can contribute to the development of audit practices and adaptation to technology. The implications are to help audit practitioners, regulators and stakeholders in increasing the use of information technology for better audit quality in the future. The digital era also presents challenges for auditors to be able to further improve their performance capabilities in order to adapt to future advances in information technology.
Co-Authors Muhammad Aulia Andriyono Taufik Ridwan Hermawan