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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Kabar Masyarakat Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Nanditya Andini
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Pengaruh Skeptisme Profesional dan Audit Investigatif terhadap Pengungkapan Fraud Nanditya Andini; Eva Yanis Lafione; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1816

Abstract

An important consideration in every scientific article is the author's knowledge of theory and previous research. Previous research can improve phenomena and theories involving correlations between variables. The purpose of writing this article is to develop a hypothesis of the influence between variables to be used in subsequent research. The findings from this literature review are: 1) professional skepticism has a positive and significant effect on fraud disclosure; 2) investigative audits have a positive and significant effect on fraud disclosure.
Membangun Pemberdayaan Masyarakat yang Berkembang dan Maju Melalui Pelatihan Pembukuan Keuangan UMKM di Desa Srimukti Elia Rossa; Imas Mutikartini Putri; Nanditya Andini; Sindy Septiani; Eva Yanis Lafione; Aisyah Sekar Ningrum; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Jihan Salsabilah
Jurnal Kabar Masyarakat Vol. 2 No. 3 (2024): Agustus : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i3.2201

Abstract

Srimukti Village has great potential in the development of Micro, Small, and Medium Enterprises (MSMEs). This can be seen from the fact that most of the areas of Srimukti Village are rice fields that are used as a source of income. However, based on the results of observations and data obtained, there are still many MSME actors in Srimukti Village who do not have adequate knowledge and skills in managing their business finances. This study describes the implementation of the Community Service Program (KKN) with the theme "Building Developing and Advanced Community Empowerment Through MSME Financial Bookkeeping Training in Srimukti Village". This program aims to improve the knowledge and skills of MSME actors in managing their business finances, so that they can improve the development and progress of MSMEs in the village, as well as increase community income and contribute to improving the village economy. The research techniques used were observation, interviews, and documentation. The results of the study showed that the MSME financial bookkeeping training program to build developing and advanced community empowerment in Srimukti Village has been successfully implemented and has shown positive results. This program has increased the knowledge and skills of MSME actors in managing their business finances, so that it can improve the development and progress of MSMEs in the village, as well as increase community income and contribute to improving the village economy.
The Influence of KAP Reputation, Ethics, Integrity, and Auditor Experience on Audit Quality (Case Study on Public Accounting Firms in Jakarta Area) Nanditya Andini; Cris Kuntadi; Rachmat Pramukty
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 3 No. 02 (2025): Vol. 3 No. 01 (2024): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v3i02.645

Abstract

The purpose of this study was to determine whether KAP reputation, ethics, integrity, and auditor experience affect audit quality at public accounting firms in the Jakarta area. The population in this study were auditors who worked at public accounting firms in the Jakarta area. The sampling technique used was purposive sampling method. The sample used in this study were auditors who worked at 8 public accounting firms in the Jakarta area with a total of 46 respondents. The data used in this study are primary data obtained from questionnaires distributed directly and sent via gform by researchers to auditors in KAP who have been sampled for research. The analysis method of this research uses the Statistical Package for Social Science (SPSS) software version 25. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The results of this study indicate that (1) KAP reputation has a positive effect on audit quality (2) ethics has no effect on audit quality (3) integrity has no effect on audit quality (4) auditor experience has a positivet effect on audit quality.
Co-Authors Aisyah Sekar Ningrum Arinda Dwi Cahyani Azhar Huwaiza Fathoni Cris Kuntadi Elia Rossa Eva Yanis Lafione Imas Mutikartini Putri Jihan Salsabilah Nera Marinda Machdar Rachmat Pramukty Sindy Septiani