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All Journal Jurnal Akademi Akuntansi (JAA) Enrichment : Journal of Management KOPEMAS
LH, Laila Fitriyah
Departemen Akuntansi, Fakultas Ekonomi Dn Bisnis, Universitas Brawijaya, Jawa Timur, Indonesia
Economics, Econometrics & Finance Social Sciences

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Determinants Of Audit Quality: Evidence From Indonesia Endang Mardiati; Kristin Rosalina; Puteri Thea Avanti; Laila Fitriyah LH
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.17919

Abstract

Corporate scandal in 2018 involving well-known public accounting firm in Indonesia is predicted to be caused by the quality of audits on financial statement that distort the decision-making process by users. Meanwhile, based on agency theory, agency problems between management as the preparer of financial statements and shareholders as users of these reports can be mitigated through the high quality of audit process. Therefore, the purpose of this study is to examine the factors that affect audit quality such as audit engagement tenure, public accounting firm's rotation and size, auditee size, as well as auditee economic sector. The population in this study are companies listed on the Indonesia Stock Exchange in 2015-2017. By using secondary data sources from audited financial statements and random sampling method in obtaining the data, a total of 438 companies during 3 years of observation were used in this study. The results show that tenure and the auditee size have a negative effect on audit quality. This information can be used as a consideration for professional bodies and regulators in formulating policies related to the limit of audit engagement period to maintain the quality of audit results. In addition, the auditee size can be used by the auditor as the main indicator of audit complexity which in turn implies the audit strategy formulation.
Effect of company profitability, size, and growth on corporate social responsibility disclosure in food and beverage sector companies Endang Mardiati; Laila Fitriyah; Lutfia Nurlaili
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1016

Abstract

Environmental pollution that occurs due to company activities, one of which is a food and beverage sector companies. This relates to the high level of production that will produce industrial waste to the company and the environment. Besides the environmental pollution carried out, of course every company needs to focus on CSR programs in accordance with the activities of their respective companies, in order to restore balance in the surrounding environment. Based on these conditions, further this research aims to examine the effect of profitability, size, and company growth on CSR disclosure. The population and sample in this study were 60 data from sector companiesfood and beverage registered on the Indonesia Stock Exchange in 2014-2017. This research uses purposive sampling method and secondary data. The analysis technique used is multiple regression analysis. The results of this study indicate that corporate profitability is one of the factors that can influence CSR disclosure. The higher the profitability of the company, the greater the disclosure of CSR made. Meanwhile, the size and growth of the company has no effect on CSR disclosure. This means that the size of the company is not a benchmark in expressing CSR, while company growth can be seen from the behavior of consumers who have not paid attention to companies that do CSR in choosing a product.
E-Finance: What Factors Affect Financial Staff's Motivation to Utilize It? Muhammad Dimar Alam; Areta Widya Kusumadewi; Laila Fitriyah LH
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.31173

Abstract

Purpose: The objective of this study is to investigate the factors that influence the intention of financial staff in the SKPDs of Malang City government to adopt e-finance. This study combines elements from the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) found in previous research. Methodology/approach: The survey method was utilized, with a sample of 155 respondents consisting of auditors employed in the financial department of Malang City's government. Data analysis was conducted using Partial Least Square (PLS) method. Findings: The study's results indicate that constructs like perceived ease of use, perceived usefulness, attitude, subjective norm, and perceived behavioral control have a positive impact on behavioral intention. Additionally, behavioral intention positively correlates with the actual behavior of financial staff using e-finance. Practical and Theoretical contribution/Originality: The study underscores the significance for e-finance providers and management to consider perceived ease of use, perceived usefulness, attitude, subjective norm, perceived behavioral control, behavioral intention, and the actual behavior of users. Research Limitation: The researcher acknowledges specific limitations inherent in this study. These constraints pertain to the dissemination of questionnaires to respondents. The researcher encountered restrictions related to regulatory boundaries that define the scope and openness of the research.
PENDAMPINGAN INVENTARISASI DAN PENCATATAN ASET PONDOK PESANTREN BAHRUL MAGHFIROH, MALANG, JAWA TIMUR Didied Poernawan Affandy; Laila Fitriyah LH
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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

Abstract

Pencatatan aset dalam Pondok Pesantren seringkali diabaikan karena dirasa bukan merupakan sesuatu yang utama. Hal ini menimbulkan keraguan dalam mengidentifikasi dan mengakui aset tetap yang dimiliki oleh Pondok Pesantren. Namun pada realitanya, pengidentifikasian dan pencatatan aset merupakan hal yang krusial bagi suatu lembaga atau yayasan, termasuk Pondok Pesantren Bahrul Maghfiroh, Malang. Sehingga dalam rangka pelaksanaan Pengabdian Kepada Masyarakat, kami menyelenggarakan “Pendampingan Inventarisasi dan Pencatatan Aset Pondok Pesantren Bahrul Maghfiroh, Malang, Jawa Timur”. Kegiatan ini memfasilitasi pihak Pondok Pesantren Bahrul Maghfiroh untuk melakukan inventarisasi dan diskusi aktif terkait pencatatan aset. Tujuan dilaksanakannya kegiatan ini adalah untuk menghasilkan dokumen pencatatan aset yang terstruktur dan aktual.
Co-Authors Areta Widya Kusumadewi Didied Poernawan Affandy Kristin Rosalina Lutfia Nurlaili Mardiati, Endang Muhammad Dimar Alam Puteri Thea Avanti