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All Journal EKONOMIKA45 Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Kendali Akuntansi Jurnal Akuntan Publik
Irma Retno Dewi
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Humanities Economics, Econometrics & Finance

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Studi Literature: Pengaruh Kemampuan Auditor, Skeptisme Profesional Auditor, Dan Teknik Audit Terhadap Efektivitas Pelaksanaan Audit Investigasi Dalam Pengungkapan Kecurangan Irma Retno Dewi; Tri Ratnawati
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2428

Abstract

The purpose of this research is to determine the ability of auditors, professional skepticism of auditors, and audit techniques on the effectiveness of carrying out investigative audits in disclosing fraud. This research uses a description based on a literature review of previous research regarding the Influence of Auditor Ability, Auditor Professional Skepticism, and Audit Techniques on the Effectiveness of Carrying Out Investigative Audits in Disclosure of Fraud. The technique used in this research is collecting, comparing and analyzing previous research related to the role of auditors in preventing and detecting fraud. The results of this research show that the auditor's ability, the auditor's professional skepticism and audit techniques have a positive effect on the effectiveness of carrying out investigative audits in disclosing fraud so that the higher an auditor's ability, the smaller the error rate and the more effective the implementation in disclosing fraud.
Pengaruh Intensitas Aset Biologis, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Pengungkapan Aset Biologis Anita Eka Pratiwi; Nur Hidayati; Irma Retno Dewi; Tri Ratnawati
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.616

Abstract

The finance position describes the company’s position so that it can assist in analyzing the company’s performance. Biological asset accounting policies must be presented so that interested parties can understand the performance of biological assets. This study aims to determine the effect of biological asset intensity, company size, and audit quality on the disclosure of biological assets. The result of this study indicate that the variables of biological asset intensity and company size have a significant positive effect on the disclosure of biological assets while audit quality has no effect on the disclosure of biological assets.
Pengaruh Integritas, Etika Profesi, Kepatuhan Standar Audit terhadap Remote Audit dan Kualitas Audit Pada Auditor di Kantor Akuntan Publik Surabaya Irma Retno Dewi; Tri Ratnawati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.3106

Abstract

The purpose of this study is to investigate the influence of integrity, professional ethics, compliance with audit standards on remote audits and audit quality among auditors at the Surabaya Public Accounting Firm. The sample for this research was 63 auditors. Hypothesis testing in this research uses SmartPLS 3.0 with outer model and inner model tests. The results of this research indicate that Remote Audit does not have a significant effect on audit quality. So further studies are needed with an empirical approach to develop audit quality based on remote audits. Remote audits can occur due to remote audits carried out by auditors from separate locations. Remote audits utilize information and communication technology to collect data, analyze information, and conduct audits without the need to be physically present at the location being audited. Based on the research results, it can be concluded that not all Public Accounting Firms always pay attention to remote audits and the quality of those they audit.
PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2019-2021 MENGGUNAKAN ANALISIS RASIO KEUANGAN: (Studi Kasus: PT Unilever Tbk, PT Indofood Sukses Makmur Tbk, dan PT Sentra Food Indonesia Tbk) Nur Hidayati; Irma Retno Dewi; Avilla Anggun Arisendy; Gustaf Ikhsan Romadhoni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i1.336

Abstract

Laporan keuangan merupakan catatan tertulis yang menyampaikan aktivitas bisnis dan kinerja keuangan suatu perusahaan. Penilaian tingkat keuangan perusahaan dapat dialkukan dengan metode analisis laporan keuangan perusahaan. Untuk mengetahui kinerja keuangan perusahaan dalam kondisi yang baik dengan cara melakaukan analisis rasio. Perusahaan Manufaktur merupakan perusahaan yang kegiatannya membeli bahan baku kemudian mengolah bahan baku dengan mengeluarkan biaya - biaya lain menjadi barang jadi yang siap dijual. Penilitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan perusahaan sub sektor makanan dan minuman periode 2019-2021 yang terdaftar di Bursa Efek Indonesia meliputi, PT Unilever Indonesia Tbk, PT Indofood Sukses Makmur Tbk, dan PT Sentra Food Indonesia Tbk. Rasio keuangan yang digunakan adalah Current Ratio, Quick Ratio, Rata-rata Umur Piutang, Rata-rata Umur Persediaan, Perputaran aktiva tetap, Perputaran total aktiva, Debt to Ratio Assets Ratio, Time Interest Earned, Fixed Charge Coverage, Profit Margin, Return On Total Assets, Return On Equity, Price Earning Ratio, Deviden Yield, dan Rasio Pembayaran Deviden. Jenis data yang digunakan dalam penelitian ini adalah deskriptif kualitatif yang bersumber dari dokumen laporan keuangan perusahaan manufaktur sub sektor makanan dan minuman periode 2019-2021 yang terdaftar di Bursa Efek Indonesia.
Co-Authors Anita Eka Pratiwi Avilla Anggun Arisendy Gustaf Ikhsan Romadhoni Nur Hidayati Tri Ratnawati