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All Journal Diponegoro Journal of Accounting JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Khofsoh, Faza Zanuba
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Economics, Econometrics & Finance

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Pengaruh Etika Sosial Terhadap Antisipasi Fintech Lending Ilegal Khofsoh, Faza Zanuba; Setyaningrum, Latifa Ismi; Saphira, Alicia; Grace, Putri Azarya; Parasetya, Mutiara Tresna
JDEP (Jurnal Dinamika Ekonomi Pembangunan) Vol. 5 No. 1 (2022): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.738 KB) | DOI: 10.33005/jdep.v5i1.311

Abstract

The rapid development of fintech can lead to illegal fintech, which is caused by fintech lending providers operating in Indonesia with no legal permission from OJK. This study aims to make society literate in public finances, provide broad insight into the role and social ethics of the importance of knowledge in responding to rapid changes in digital technology, especially in thecase of illegal fintech lending, which is currently a public concern. The method in this study used a quantitative method based on the problems that occur in the community by collecting data using an online questionnaire in the form of a likert scale. This study indicated that social ethics has a positive effect on anticipating illegal fintech lending, but financial literacy is not significant for anticipating illegal fintech lending. A person's social ethics can help in determining attitudes and behaviour in management, budgeting, and decisions regarding the form of fintech lending that will later be taken. A person's financial attitude towards intentions can change behaviour in managing finances.
PERSPEKTIF ROTASI AUDIT DAN KUALITAS AUDIT DITINJAU DARI MITRA AUDIT DAN PERUSAHAAN AUDIT (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2018– 2022) Khofsoh, Faza Zanuba; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the cumulative number of audit partner rotations and the cumulative number of audit firm rotations on the audit quality of company listed on the Indonesia Stock Exchange in 2018-2022. This study uses the dependent variable (absolute discretionary accruals), independent variable (cumulative number partner rotations and the cumulative number of audit firm rotations), and control variables (Tenaud, Tenfirm, CFO, ROA, ΔSale, Lev, LnTA, LOSS, LAGTA, BTM, LnAGE, and BIG 4). Research in this study was conducted using a multivariate regression analysis on the population of manufacturing companies listed in the Indonesia Stock Exchange from the year 2018 to 2022. By applying purposive sampling, 130 samples were selected. The total cumulative of audit firm rotations showed a positive coefficient, which indicated that audit firm rotations had a negative impact on increasing audit quality. The decline in quality of auditing was influenced by ineffective communication between predecessor and successor auditors which resulted in a pseudo-audit firm rotation.
Co-Authors Grace, Putri Azarya Muchamad Syafruddin Parasetya, Mutiara Tresna Saphira, Alicia Setyaningrum, Latifa Ismi