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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Rusaktiva Rustam, Akie
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Economics, Econometrics & Finance

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Pengaruh Fee Audit Dan Audit Delay Terhadap Kualitas Audit Di Masa Pandemi Covid-19 Widiastutik, Rika Nur; Rusaktiva Rustam, Akie
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.2.46

Abstract

This research aims to empirically prove the effect of audit fees and audit delays on audit quality during the COVID-19 pandemic on banking companies listed on the Indonesia Stock Exchange. This research utilizes 68 samples of 34 companies between 2019 and 2020, which were selected through purposive sampling methods and analyzed by logistic regression. Hypothesis testing results revealed that audit fees had a positive effect on audit quality during the COVID-19 pandemic, while audit delays had a negative effect on audit quality during the COVID-19 pandemic. Abstrak Penelitian ini dilakukan untuk membuktikan secara empiris mengenai pengaruh fee audit dan audit delay terhadap kualitas audit di masa pandemi Covid-19 pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan total 68 sampel yang terdiri dari 34 perusahaan dalam kurun waktu 2019-2020 yang kemudian dianalisis menggunakan regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa fee audit memiliki pengaruh positif terhadap kualitas audit di masa pandemi Covid-19, sedangkan audit delay memiliki pengaruh negatif terhadap kualitas audit di masa pandemi Covid-19. 
The Effect Of Career Perception, Economic Motivation, Taxation Knowledge, And Labor Market Consideration On Career Interest In Taxation Wijaya, Rahayu; Rusaktiva Rustam, Akie
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.189

Abstract

The large contribution of taxes to a country creates extensive career opportunities in taxation sector. However, the small number of tax officers and tax consultants in Indonesia requires efforts to stimulate student career interest in taxation. This study, as such, aims to examine the effect of career perceptions, economic motivation, taxation knowledge, and labor market considerations on student career interest in taxation both partially and simultaneously. The population of this study include undergraduate accounting students of Universitas Brawijaya, from which 118 samples are selected through purposive sampling. This study used a quantitative method to analyze the data. The data collected through questionnaires are analyzed by multiple linear regression models processed by SPSS 30. The results of this study exhibit that partially economic motivation and labor market considerations have a significant effect on student career interest in taxation while career perceptions and taxation knowledge have no effect on student career interest in taxation.
The Effectiveness of Receivables Control Through the Analysis of Days Sales Outstanding (Dso) at PT Xxx Destriviani, Viola; Rusaktiva Rustam, Akie
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2026.5.1.606

Abstract

Purpose – This study aims to analyze accounts receivable management at PT XXX, a company providing operational services and workforce management for various industrial projects in 2024, using the Days Sales Outstanding (DSO) indicator. The study focuses on identifying the main issues affecting DSO fluctuations and evaluating the effectiveness of the company's receivables management. Design/Methodology/Approach – A descriptive qualitative approach was employed in this study. Primary and secondary data were collected through in-depth interviews with key personnel from the Controller and Operations departments, as well as an analysis of PT XXX's 2024 audited financial statements. The collected data were analyzed to evaluate DSO fluctuations and management practices. Findings – DSO fluctuations were driven by internal factors (discrepancies in billing mechanisms and lengthy administrative workflows) and external factors (client documentation delays, multi-level validation procedures, and low client digitalization). Despite implementing a 90-day Service Level Agreement (SLA), an AR-tracking system, and routine cross-departmental coordination, receivables management remains sub-optimal due to heavy dependence on client validation speed. Originality/Value – This study contributes practical and qualitative insights into accounts receivable management within the B2B industrial project and workforce services sector, highlighting the critical role of administrative simplification, client-side digital integration, and proactive coordination in reducing DSO and securing operational cash flow.
Co-Authors Destriviani, Viola Widiastutik, Rika Nur Wijaya, Rahayu