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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society eCo-Fin Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi International Journal of Accounting and Management Research (IJAMR)
Wilamsari, Feni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

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Determinants of Internal Audit Quality and External Audit Fees Wilamsari, Feni; Musriati, Titik; Cahyaningati, Retno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1223

Abstract

Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company. This research aims to examine the determinants of internal audit quality and further examine the role of internal audit quality on external audit fees. Primary data is used in this research, the collection method is through distributing questionnaires. Purposive sampling criteria were used in this research as a sample selection technique.and obtained a total of 43 samples. Data Analysis Method using Confirmatory Factor Analysis with PLS3. The object is the internal audit of companies that are members of the Japfa Group. The research results show that competence and objectivity are determinants of internal audit quality. Furthermore, internal audit quality has  significant effect on external audit fees.
Investor Behaviour Analysis: The Impact Financial Performance, FOMO and Financial Literacy on Generation Z Investment Decisions Wilamsari, Feni; Ana, Selvia Roos; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1505

Abstract

Investing is important for long-term financial planning for Gen Z, who have quick access to investment instruments such as stocks, bonds, and cryptocurrencies, yet many do not fully understand its role in building wealth. This study aims to examine the effect of company financial performance and the FOMO (Fear of Missing Out) phenomenon on Gen Z's investment decisions, as well as the role of financial literacy in moderating these two factors. Questionnaires were sent in order to gather research data, and a purposive sampling strategy was used to choose the sample. To investigate the moderating impact inside the model, the data were subjected to Moderated Regression Analysis (MRA) using EViews 13. The results showed that the company's financial performance did not have a significant effect on Gen Z's investment decisions. In contrast, FOMO shows a significant influence on Gen-Z investment decisions. In addition, this study also tested the moderating effect of financial literacy. The results show that financial literacy does not moderate the effect of corporate financial performance or FOMO on Gen Z investment decisions.
Earnings Management : Analysis of Free Cash Flow, Leverage and Good Corporate Governance Index Koeshardjono, R Hery; Wilamsari, Feni; Maisyaroh, Maulida Putri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1552

Abstract

The study aims to examine the effect of free cash flow and leverage on earnings management, as well as to assess the influence as moderator is Good Corporate Governance Index in this relationship. The research focuses on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative method was employed, implementing regression on panel data to evaluate the direct effects, and Moderated Regression Analysis to test the moderating role of the Good Corporate Governance Index. The study involved secondary data collected from financial statements and corporate governance reports.  The findings indicate that both free cash flow and leverage have a significant negative effect on earnings management. Furthermore, the Good Corporate Governance Index significantly moderates the relationship between leverage and earnings management, indicating that stronger governance mechanisms can influence opportunistic financial behavior. However, the GCG Index does not moderate the relationship between free cash flow and earnings management. These findings highlight the importance of effective corporate governance in constraining earnings management practices within the consumer goods industry.
Profitability as a Moderator of Intellectual Capital, Social Responsibility, and Enterprise Risk Management Effects on Firm Value Suharsono, Judi; Wilamsari, Feni; Fithrianto, M Novan; Andrianata, Mufid; Nisak, Choirun
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1553

Abstract

The purpose of this research is to investigate the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR), and Enterprise Risk Management (ERM) on firm value, with profitability as a moderating variable. This study is motivated by the inconsistent findings in previous research regarding the influence of IC, CSR, and ERM on firm value, particularly in emerging markets such as Indonesia. In recent years, the food and beverage sector in Indonesia has experienced dynamic growth, driven by changing consumer behavior, digital transformation, and increasing investor attention. Despite this, many firms in the sector still face challenges in maintaining sustainable value creation. The scope of this investigation includes food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Explanatory inquiry is employed as the research method, using a population of 72 firms and a sample of 22 firms selected through purposive sampling. The data were analyzed using moderating regression analysis with the help of EViews 13 software. The findings revealed that Intellectual Capital, Corporate Social Responsibility, and Enterprise Risk Management did not significantly influence firm value, and profitability did not moderate these relationships.
IT Capability, Audit Risk and the Role of Internal Control Wilamsari, Feni; Rahmadhany, Umi; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1072

Abstract

Technology investment is important for a company, especially in the era of the industrial revolution 4.0 and 5.0. which both emphasize the importance of utilizing information technology and its users to increase competitive advantage. Optimum utilization of information technology will have an impact on reducing audit risk through the effectiveness of the internal control function. This study aims to analyze whether information technology capabilities affect audit risk and internal control quality in banking companies listed on the IDX during the 2019-2022 observation. The data sources used in this analysis use secondary data sourced from financial reports and annual reports of banking companies. Samples were selected based on predetermined criteria. The data analysis technique is panel data using Eviews 9. The test results show that 1) Information technology investment has a significant effect on audit risk, 2) Internal control moderates the effect of information technology investment on audit risk. 3) ROA as a control variable has no influence on audit risk.
Co-Authors Adelia, Dila Ahmad Iskandar Rahmansyah Amani, Tatik Ana, Selvia Roos Andrianata, Mufid Cahyaningati, Retno Cahyono, Budi Dwi Dhany, Umi Rahma Elly, Moh. Iskak Ferdiansyah, Nanda Bagus Fithrianto, M Novan Hariyanto, Moh. Fendi Hudzafidah, Khusnik Koeshardjono, R Hery Maisyaroh, Maulida Putri Ngatimun Ngatimun Nisak, Choirun Paramita, Anwita Wijayanti Rahmadhany, Umi Salim, Muhammad Siti Masluha Suharsono, Judi Titik Musriati