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All Journal The Indonesian Accounting Review PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Trilogi Accounting & Business Research JER
Intan Nurbaiti Fawziah
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Rasio Pembiayaan Utang Terhadap Transparansi Informasi Keuangan Daerah Via Website Intan Nurbaiti Fawziah; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.207

Abstract

The objective of this study determine the effect of Regional Orginal Revenue, General Allocation Funds, Special Allocation Funds, and Debt Financial Ratios to Transparency of Regional Financial Information via Website which is divided to two proxies namely Availability and Accessibility of Regional Financial Information via Website. Sample in this study is the district or city goverment in Indonesia in 2017. Sampling was conducted using a purposive sampling method. The type of data used is secondary data. Independent variable data were obtained from the BPK Audit Reports in 2017 and data obtained from the local goverment website. As for the dependent variable data obtained fro each official site of the local goverment. Data analysis technique used in this study are of two models, namely logistic regression analysis and multiple regression analysis. Result of the test show that Regional Original Revenue has no significant effect on the availability of regional financial via website, Regional Original Revenue has a significant effect on the accessibility of regional financial information via website. General Allocation Funds, Special Allocation Funds and Debt Financial Ratio also do not have a significant effect to availability and accessibility of regional financial information via website.
The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality Fawziah, Intan Nurbaiti; Iqbal, Syaiful; Trisno, Sutrisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Abstract

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditor’s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditor’s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditor’s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditor’s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PERDAGANGAN SAHAM Hidayatullah, Siti Rahmi; Nuraini, Miranda; Sinurat, Honesty; Fawziah, Intan Nurbaiti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2157

Abstract

This study aims to analyze the effect of stock returns, return on assets, economic value added, current ratio, dividend payout ratio, and cash flow on stock trading volume in manufacturing companies listed on the IDX for the 2015-2019 period. This research is a quantitative study. The sampling technique in this study is a purposive sampling technique with a sample size of 30 manufacturing companies listed on the IDX. This study was analyzed using multiple linear regression methods. The results of this study indicate that partially economic value added and cash flow have a significant effect on stock trading volume, while stock returns, return on assets, current ratio, and dividend payout ratio do not have a significant effect on stock trading volume. Then simultaneously stock returns, return on assets, economic value added, current ratio, dividend payout ratio and cash flow have a significant effect on stock trading volume.Keywords: Stock Trading Volume, Stock Return, Return on Asset, Economic Value Added, Dividend Payout Ratio, and Cash Flow
Pengaruh Kepemilikan Manajerial dan Hubungan Sosial CEO dengan Komisaris Independen terhadap Manajemen Laba: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019 - 2023 Putri, Azizah Dwi; Nelvirita, Nelvirita; Fawziah, Intan Nurbaiti
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2175

Abstract

This study aims to examine the effect of managerial ownership and CEO social relations with Independent Commissioners on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2023. Using a purposive sampling technique, a sample of 38 companies was obtained. Earnings management is measured using the Modified Jones Model, managerial ownership is measured by the percentage of management share ownership of outstanding shares, and social relations are measured using the Social Network Index (SNI). Multiple linear regression analysis with SPSS version 26 shows that the independent variables simultaneously affect the dependent variable. Partially, managerial ownership has no significant effect on earnings management, while CEO social relations with Independent Commissioners have a significant positive effect on earnings management. The implications of this study emphasize the importance of strengthening regulations related to commissioner independence, especially in terms of social relations, and encouraging investors to consider social relations factors in investment analysis. The limitations of the study include the sample period covering the pandemic and focusing on the manufacturing sector, while further research can expand the scope of the industrial sector and develop more comprehensive social relations measurement metrics.
Determinant of audit quality: a literature review Fawziah, Intan Nurbaiti; Hayati, Dian Indah; Hidayatullah, Siti Rahmi
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1655

Abstract

Audit quality plays a crucial role in maintaining the credibility and reliability of financial reporting. This literature review aims to identify and analyze the key determinants that influence audit quality as discussed in prior academic studies. The review categorizes the determinants into auditor-related factors (such as auditor independence, expertise, and tenure), client-related factors (such as company size and complexity), and external factors (such as regulatory environment and audit standards). The findings reveal that audit quality is a multifaceted construct influenced by both internal attributes of auditors and external pressures. By synthesizing findings from various studies, this paper contributes to a better understanding of how different variables interact to affect audit quality, and provides insights for policymakers, auditors, and stakeholders to enhance audit effectiveness
Pengaruh Kepemilikan Pemerintah dan Struktur Modal Terhadap Kinerja Perusahaan BUMN dengan Firm Size sebagai Variabel Moderasi Widodo, Rochmat Agung; Arza, Fefri Indra; Fawziah, Intan Nurbaiti
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2879

Abstract

This research aims to determine the effect of government ownership and capital structure on firm performance with firm size as a moderating variable. Firm performance is the dependent variable, while government ownership and capital structure are independent variables. The moderating variable is firm size. Firm performance is measured by the return on asset ratio. Capital structure is measured by the debt to equity ratio. Government ownership is measured by the division of government shares by total shares. Firm size is measured by total assets. The data used are annual reports and financial statements of state-owned enterprises in Indonesia listed on the Indonesia Stock Exchange in 2019-2023, with a sample of 20 firm. Data analysis used purposive sampling and moderated linear regression. The results showed that government ownership had no effect on firm performance. Capital structure had a negative effect on company performance. firm size did not moderate the effect of government ownership on company performance. firm size did not moderate the effect of capital structure on company performance.
The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality Fawziah, Intan Nurbaiti; Iqbal, Syaiful; Trisno, Sutrisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Abstract

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditor’s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditor’s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditor’s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditor’s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.
Pelatihan Studi Kelayakan Unit Usaha BUMNag Kamang Hilia Kabupaten Agam Provinsi Sumatera Barat: Feasibility Study Training for BUMNag Business Units in Kamang Hilia, Agam Regency, West Sumatra Province Pebriyani, Dewi; Fitra, Halkadri; Sulaiman S, Ahmad Rahbani; Hayati, Dian Indah; Fawziah, Intan Nurbaiti; Taqwa, Salma; Putra, Rino Dwi
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10551

Abstract

The feasibility study training program for BUMNag Kamang Hilia, Agam Regency, West Sumatra, was designed to enhance the capacity of village officials, BUMNag managers, and the local community in planning, analyzing, and developing business units that leverage local potential. This training emphasized the importance of well-structured and data-driven business planning before establishing or expanding business units, thereby increasing the likelihood of success and reducing potential risks. The materials combined theoretical concepts with practical applications, covering the fundamentals of feasibility studies and analyses of market, technical, managerial, legal, social, and financial aspects. Participants were also trained in conducting risk assessments and preparing feasibility recommendations. A participatory learning approach was adopted through group discussions, case studies, document preparation simulations, and presentations, enabling participants to apply their knowledge directly to real local business opportunities. The training significantly improved participants' knowledge and analytical skills, fostering more professional BUMNag management. In the long term, it is expected to generate economically viable business units, optimize local resource utilization, and contribute to the economic independence of the nagari.
Co-Authors Ahmad Rahbani Sulaiman S Dian Indah Hayati Fefri Indra Arza Fitra, Halkadri Honesty Sinurat Miranda Nuraini Nelvirita Nelvirita Pebriyani, Dewi Putra, Rino Dwi Putri, Azizah Dwi Salma Taqwa Siti Rahmi Hidayatullah Syaiful Iqbal Trisno, Sutrisno Widodo, Rochmat Agung