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All Journal Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Aplikasi Bisnis BALANCE Jurnal Akuntansi dan Bisnis Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance Jurnal Geuthee ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Ekonomics, Finance, and Management Studies
Ardiami, Kinanthi Putri
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Terhadap Kualitas Audit: Studi KAP KKSP Lestari, Ajeng Dewi; Ardiami, Kinanthi Putri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.750

Abstract

In this study, the KAP KKSP aims to examine the effect of auditor competence, auditor independence, and auditor professionalism on audit quality. Quantitative data is the type of research used in this study. Auditors who have audited clients with the ATLAS program or who have made an Examination Working Paper (KKP) are recorded as still working and apprenticing at KAP KKSP as the population of this study. 35 participants participated in this study as respondents, and saturated sampling was the sampling method used. Using a questionnaire is one method of collecting research data. Multiple linear regression analysis has been used as a data analysis method, with audit quality as the dependent variable and competence, independence, and professionalism as the independent variables. The results showed that audit quality was positively and significantly influenced by auditor independence, audit quality was positively and significantly influenced by auditor competence, and audit quality was positively and significantly influenced by auditor professionalism. Keywords: competence, independence, auditor professionalism, audit quality.
Pengaruh Pengalaman, Pelatihan, dan Beban Kerja terhadap Kemampuan Auditor dalam Pendeteksian Kecurangan: Studi KAP KKSP Fitriningsih, Amelia; Ardiami, Kinanthi Putri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.806

Abstract

This research was conducted to examine the effect of experience, training, and workload on the auditor's ability to detect fraud. In this study using the type of research in the form of quantitative data with a causal relationship approach. The population in this study were auditors who worked at KAP KKSP with a total of 35 respondents. The sampling technique used in this research is nonprobability sampling using saturated sampling technique. Data collection techniques in this study used questionnaires and interviews with auditors as primary data. For data that is processed using multiple linear regression analysis to test the hypothesis. Based on the results of data processing, it can be concluded that the experience variable has a positive effect on the auditor's ability to detect fraud, the training variable has a positive effect on the auditor's ability to detect fraud, and the workload variable has no effect on the auditor's ability to detect fraud. Keywords: Experience, Training, Workload, Auditor's Ability in Fraud Detection.
Corporate Governance, Capital Intensity, dan Tax Avoidance : Bukti Empiris pada Perusahaan Sektor Energi Latifah, Diandra Rosiana; Ardiami, Kinanthi Putri
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the effect of independent commissioners, audit committees, institutional ownership, managerial ownership, and capital intensity on tax avoidance. The data used in this study consist of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The sample was selected using a purposive sampling method, resulting in 22 companies or 132 firm-year observations. The data were analyzed using panel data regression analysis, and EViews 12 software was employed to process the data. The results indicate that independent commissioners and audit committees have no significant effect on tax avoidance. Meanwhile, institutional ownership, managerial ownership, and capital intensity have a negative effect on tax avoidance.
Pemberdayaan UMKM melalui Pendampingan Penyusunan Laporan Keberlanjutan: Pendekatan Partisipatif dalam Meningkatkan Daya Saing Berkelanjutan: Indonesia Laksmi, Ayu Chairina; Tumewang, Yunice Karina; Ardiami, Kinanthi Putri; Tatik; Wicaksono, Aditya Pandu; Octavio, Muhammad Fadhly Rizky; Mustofa , Ikrom
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 08, Issue 1, Maret 2026
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol8.iss1.art2

Abstract

Sustainability issues have become a central concern in contemporary business practices, including within the Micro, Small, and Medium Enterprises (MSMEs) sector, driven by increasing stakeholder demands for environmental, social, and governance (ESG) performance. Brownies Cinta MSME, as a rapidly growing enterprise in Indonesia, demonstrates significant economic potential but faces challenges related to production waste management, energy consumption, and social responsibility. To date, the enterprise has not developed a sustainability report as a formal instrument to measure and communicate its sustainability performance. This community engagement initiative aims to enhance the capacity of Brownies Cinta MSME to understand and prepare a sustainability report based on the Global Reporting Initiative (GRI) Standards. The program employed a collaborative approach through online training and mentoring involving the MSME partner and the University of Southampton. Data were collected using a triangulation method, combining questionnaires, in-depth interviews, direct observation, and Focus Group Discussions (FGDs), with a particular emphasis on environmental (GRI 300) and social (GRI 400) aspects. The data were analyzed using descriptive and qualitative approaches within the GRI framework, complemented by a materiality assessment to identify the most relevant sustainability issues. The results indicate an improvement in the partner’s understanding of sustainability practices and the successful development of a draft sustainability report aligned with GRI Standards. This initiative is expected to support the implementation of sustainable business practices and strengthen MSMEs’ transparency and accountability toward their stakeholders.
Co-Authors Aditya Pandu Wicaksono Ash Shidiqie, Jannahar Saddam Ayu Chairina Laksmi, Ayu Chairina Faaza Fakhrunnas Fitriningsih, Amelia Fitriyani, Yeni Heri Sudarsono Ikawati, Retty Ivana Ardelia Rhomandhonna Latifah, Diandra Rosiana Lestari, Ajeng Dewi MB Hendrie Anto Miftakhul Khasanah Muhammad Fadhly Rizky Octavio Mustofa , Ikrom Perdana, Rifqi Setya Pradana, Rifandi Argi Rahmi, Asri Noer Rusny Istiqomah Sujono Sigit Handoyo, Sigit Siti Aisiyah Suciningtias TATIK Tumewang, Yunice Karina Yuastin, Veranica