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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Adijaya Multidisiplin PENG: Jurnal Ekonomi dan Manajemen
Rana Fathinah Ananda
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Akuntabilitas, Pengalaman Auditor dan Objektivitas Terhadap Kualitas Auit (Studi Empiris Pada Kantor Akuntan Publik di Kota Medan) Elisabeth Elfrida Gultom; Thezar Fiqih Hidayat Hasibuan; Rana Fathinah Ananda
Jurnal Adijaya Multidisplin Vol 2 No 01 (2024): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, pengalaman auditor dan objektivitas terhadap kualitas audit. Penelitian ini menggunakan data primer, data primer diperoleh dari jawaban terhadap serangkaian pertanyaan dalam bentuk kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik di Kota Medan yang berjumlah 50 responden. Sampel dalam penelitian ini ditentukan dengan metode (purposive sampling), dengan teknik berdasarkan pertimbangan (judgement sampling) terhadap auditor. Dari table uji-F diatas (Tabel 4.13) didapatkan nilai F hitung sebesar 68.248 menunjukkan bahwa signifikan tertera 0,000b. Hal ini menggambarkan variabel Akuntabilitas, Pengalaman Auditor dan Objektivitas Terhadap Kualitas Audit,  hal ini dengan mengikuti taraf signifikan 0.05 dan yang terjadi dibawah 0,05 (0,000). Dari lampiran, diperoleh bahwa Ftabel= 2;46 =3,20. Bila dibandingkan  dengan nilai Ftabel, maka Fhitung > Ftabel, atau 68.248 > 3,20 dengan demikian dapat disimpulkan bahwa semua variabel Independen Akuntabilitas, Pengalaman Auditor, Objektivitas berpengaruh simultan dan parsial terhadap variabel Dependen  Kualitas Audit.
PENGARUH KARAKTERISTIK PERUSAHAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR PERIODE 2019-2023 Tarigan, Naufal Detra Utoyo; Sirait, Devi Ayu Putri; Rana Fathinah Ananda; Warsani Purnama Sari; Sucitra Dewi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13706

Abstract

The purpose of this study is to examine the effects of company size, public ownership, and biological asset intensity on the degree of biological asset disclosure in agricultural firms that are listed between 2019 and 2023 on the Indonesia Stock Exchange. Even after PSAK 69 was put into effect, there were still differences in disclosure levels across corporations, which prompted this inquiry. It's crucial to remember that prior research on this topic has frequently produced contradictory or conflicting results. The study uses a quantitative technique and purposive selection to choose 13 organizations as samples in order to accomplish these goals. To analyze the data, multiple linear regression was used. The findings show that biological asset disclosure is significantly improved by business size. However, there was no discernible impact from either biological asset intensity or public ownership alone. Curiously, the degree of sharing was significantly impacted by all three criteria at the same time. From a theoretical standpoint, this research enhances the use of stakeholder and agency theory in the agriculture industry. Practically speaking, these results may help investors make informed decisions about their investments and motivate businesses to increase the openness of their reporting.
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah(Studi Kasus pada SKPD BPKPD Kabupaten Nias) Pratama Lase, Elfandyka; Rana Fathinah Ananda; Thezar Fiqih Hidayat Hasibuan; Shabrina Tri Asti Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/h36g4x26

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah. Berdasarkan hipotesis penelitian yang telah ditetapkan diketahui bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 41 responden dan penentuan sampel dengan teknik random sampling sebanyak 41 responden. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan secara simultan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan..
Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Annisa Putri; Rana Fathinah Ananda; Hasbiana Dalimunthe; Fauziah Rahman
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2656

Abstract

The objective of this study is to examine the effect of carbon emission disclosure, environmental performance, and corporate social responsibility on firm value, both partially and simultaneously. This research adopts a quantitative approach using an associative method. The population consists of 105 mining companies, with purposive sampling selecting 35 companies over a four-year period, resulting in a total of 140 samples from mining companies that meet predetermined criteria and are listed on the Indonesia Stock Exchange during the period 2020–2023. The type of data used is quantitative, sourced from secondary data. Data collection methods involve annual reports and sustainability reports published by mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The data analysis method employed is multiple linear regression analysis, using the SPSS (Statistical Program for Social Science) software, version 15. The partial test results show that carbon emission disclosure and corporate social responsibility do not have a significant effect on firm value in mining companies listed on the Indonesia Stock Exchange for the years 2020–2023. However, environmental performance partially has an influence on firm value for these companies. Simultaneously, the study demonstrates that carbon emission disclosure, environmental performance, and corporate social responsibility collectively have an effect on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2023 period.
Co-Authors Annisa Putri Elisabeth Elfrida Gultom Fauziah Rahman Hasbiana Dalimunthe Pratama Lase, Elfandyka Shabrina Tri Asti Nasution Sirait, Devi Ayu Putri Sucitra Dewi Tarigan, Naufal Detra Utoyo Thezar Fiqih Hidayat Hasibuan Warsani Purnama Sari