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All Journal International Journal of Islamic Business and Management Review Asean International Journal of Business
Rama Nopiana, Puspita
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Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of External Factors Affecting Audit Quality in Indonesia Novita, Wellia; Rama Nopiana, Puspita; Annisa Putri, Yovy
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.272 KB) | DOI: 10.54099/ijibmr.v2i1.143

Abstract

This study aims to analyze the effect of audit tenure, auditor reputation and KAP rotation on audit quality, either partially or simultaneously in Indonesian companies, namely manufacturing the basic and chemical industrial sectors listed on the IDX for the 2015-2019 period. The method used is a quantitative method, where the population in the study is to take a total of Indonesian companies, especially manufacturing companies in the basic and chemical industrial sector in Indonesia from the 2015-2019 period, which is as many as 76 companies. Samples taken from the population are those that meet the predetermined criteria, so that only 43 companies are used as samples for this study. The data used for this study were 215 (43 companies x 5 years of financial reporting period). The results of the study explain a) Audit tenure has no significant effect on audit quality, where the audit engagement period is not a problem for quality audits, b) auditor reputation does not significantly affect audit quality in Indonesian companies. This proves that the size of the KAP does not affect the quality of the audit provided, so that the public accounting profession maintains public trust, c) KAP rotation has a significant influence on audit quality in Indonesian companies so that auditors must pay attention to KAP rotation which is regulated by regulations, d) audit tenure, auditor reputation and KAP rotation together have no significant effect on audit quality in Indonesian companies. This is generally regulated by regulations, so it is only necessary to supervise the established procedures so that audit quality can be presented properly and fairly.
Analysis Of Financial Performance Due To Credit Restructuring Policy At Batam City BPR Darmayanthi, Juli; Rama Nopiana, Puspita; Susanthi, Putu Rani; Sari, Asih Purwana
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.1025

Abstract

This study aims to determine the difference in financial performance when implementing a credit restructuring policy with the enactment of POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy on the Impact of the Spread of COVID-19 during the COVID-19 pandemic and BPR financial performance is assessed based on SEOJK No. 11/SEOJK.03/2022 concerning the Assessment of the Health Level (TKS) of BPR and BPRS. The study population is Conventional Rural Credit Banks (BPR) in Batam City, Riau Islands whose financial ratio reports can be obtained through the Financial Services Authority (OJK) website, so that with the selection criteria, the research sample becomes 9 BPRs. This research method is a comparative quantitative method with an analysis technique using the Wilcoxon Test. The results of the study explain that banking financial performance based on NPL Semester I/2020 and NPL Semester I/2021 shows differences after the implementation of the credit restructuring policy during the COVID-19 pandemic.
Analysis of Governance, Leverage and Financial Distress Conditions on Earnings Management in the Banking Services Sector in Indonesia Rama Nopiana, Puspita; Rusmiati Salvi
Asean International Journal of Business Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1129.804 KB) | DOI: 10.54099/aijb.v1i1.69

Abstract

This research is motivated by the existence of information asymmetry and the tendency of investors to pay more attention to earnings information as a parameter of company performance, which will encourage management to manipulate earnings which is called earnings management. The purpose of this study was to identify the effect of governance, leverage and financial distress conditions on earnings management in companies listed on the Indonesia Stock Exchange (IDX) focused on the banking sector. The method used is a quantitative descriptive method, with 35 data samples from 5 companies that have met the research sample criteria in the banking services sector for the period 2013-2019. The results of this study were analyzed and processed by statistical tests showing that leverage has a positive and significant effect on earnings management,  
Co-Authors Annisa Putri, Yovy Darmayanthi, Juli Novita, Wellia Rusmiati Salvi Sari, Asih Purwana Susanthi, Putu Rani