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All Journal Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Journal of Islamic Economics and Business Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner
Ali Rahman Reza Zaputra
Universitas Jenderal Achmad Yani
Religion Humanities Economics, Econometrics & Finance Library & Information Science Social Sciences

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PENGARUH REPUTASI KAP, AUDIT TENURE, KOMITE AUDIT, DAN TAX AVOIDANCE TERHADAP AUDIT REPORT LAG Nazwa Nurlistia Utami; Neni Maryani; Ali Rahman Reza Zaputra
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.11400

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Reputasi KAP, Audit Tenure, Komite Audit, dan Tax Avoidance terhadap Audit Report Lag pada perusahaan sektor Barang Konsumen non-primer tahun 2018–2022. Pengambilan sampel menggunakan purposive sampling sehingga diperoleh 19 perusahaan. Metode yang digunakan dalam penelitian ini adalah Regresi Linier Berganda dengan IBM SPSS 26. Hasil penelitian ini menunjukkan bahwa Reputasi KAP berpengaruh negatif terhadap Audit Report Lag, Audit Tenure dan Komite Audit tidak berpengaruh terhadap Audit Report Lag, dan Tax Avoidance berpengaruh positif terhadap Audit Report Lag. Sedangkan secara simultan Reputasi KAP, Audit Tenure, Komite Audit, dan Tax Avoidance berpengaruh terhadap Audit Report Lag. Hal ini menunjukkan bahwa ketika suatu perusahaan diperiksa oleh Kantor Akuntan Publik yang mempunyai reputasi baik, memiliki Komite Audit yang ahli dibidang Akuntansi atau Keuangan dan tidak terdapat indikasi Tax Avoidance maka akan mempersingkat pemeriksaan laporan keuangan. Penelitian ini memperluas literatur sebelumnya tentang Tax Avoidance terhadap Audit Report Lag dengan menambahkan tiga variabel lain karena penelitian yang dilakukan di Indonesia masih sedikit. Audit Report Lag diukur berdasarkan peraturan BEI mengenai peraturan penyampaian laporan keuangan yang belum banyak digunakan pada penelitian-penelitian sebelumnya.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Jimmy Sanjaya; Ali Rahman Reza Zaputra; Marlina Marlina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/erbe2018

Abstract

Penelitian ini menelaah pengaruh struktur modal dan profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia selama 2021-2023. Struktur modal diukur dengan Debt to Equity Ratio (DER), profitabilitas diproksikan menggunakan Return on Assets (ROA), sedangkan tingkat pengungkapan CSR dinilai melalui Corporate Social Responsibility Disclosure Index (CSRDI). Pendekatan yang digunakan bersifat kuantitatif dengan analisis regresi linear berganda serta teknik purposive sampling, sehingga diperoleh 54 observasi. Hasil penelitian memperlihatkan bahwa DER dan ROA sama-sama berpengaruh positif dan signifikan terhadap pengungkapan CSR, baik ketika diuji secara parsial maupun simultan. Temuan tersebut menunjukkan bahwa kemampuan menghasilkan laba serta pengelolaan pendanaan yang akuntabel cenderung mendorong perusahaan memperluas pelaporan sosial untuk menjaga kepercayaan para pemangku kepentingan.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Jimmy Sanjaya; Ali Rahman Reza Zaputra; Marlina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/9h14z544

Abstract

Penelitian ini menelaah pengaruh struktur modal dan profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia selama 2021-2023. Struktur modal diukur dengan Debt to Equity Ratio (DER), profitabilitas diproksikan menggunakan Return on Assets (ROA), sedangkan tingkat pengungkapan CSR dinilai melalui Corporate Social Responsibility Disclosure Index (CSRDI). Pendekatan yang digunakan bersifat kuantitatif dengan analisis regresi linear berganda serta teknik purposive sampling, sehingga diperoleh 54 observasi. Hasil penelitian memperlihatkan bahwa DER dan ROA sama-sama berpengaruh positif dan signifikan terhadap pengungkapan CSR, baik ketika diuji secara parsial maupun simultan. Temuan tersebut menunjukkan bahwa kemampuan menghasilkan laba serta pengelolaan pendanaan yang akuntabel cenderung mendorong perusahaan memperluas pelaporan sosial untuk menjaga kepercayaan para pemangku kepentingan.
Pengaruh Pemahaman Standar Akuntansi Pemerintah Dan Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Negara Pada Satuan Kerja Di Lingkungan Kodam XVII/Cenderawasih Rudityana Danang Priatomo; Ali Rahman Reza Zaputra; Marlina
Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner Vol. 5 No. 3 Agustus 2026: Jurnal Ilmu Pendidikan dan Sains Islam Interdisipliner
Publisher : Yayasan Azhar Amanaa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59944/jipsi.v5i3.1216

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman Standar Akuntansi Pemerintahan (SAP) dan pengendalian internal terhadap akuntabilitas pengelolaan keuangan negara pada satuan kerja di lingkungan Kodam XVII/Cenderawasih, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan metode survei melalui kuesioner skala Likert 1–5 yang disebarkan kepada 50 responden aparatur pengelola keuangan yang dipilih secara purposive sampling. Data dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS, meliputi evaluasi model pengukuran (outer model) dan model struktural (inner model), serta pengujian hipotesis melalui teknik bootstrapping. Hasil penelitian menunjukkan bahwa seluruh indikator penelitian valid dan reliabel. Pemahaman SAP terbukti berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan negara (koefisien jalur 0,535; T-statistik 8,152; p 0,000), demikian pula pengendalian internal (koefisien jalur 0,553; T-statistik 8,402; p 0,000). Kedua variabel secara simultan mampu menjelaskan 77,6% variasi akuntabilitas pengelolaan keuangan negara (R² = 0,776). Temuan ini menegaskan bahwa peningkatan kompetensi aparatur dalam memahami SAP berbasis akrual serta penguatan Sistem Pengendalian Intern Pemerintah (SPIP) merupakan dua faktor kunci yang saling melengkapi dalam mewujudkan akuntabilitas keuangan yang optimal, termasuk pada organisasi militer yang memiliki karakteristik komando dan kompleksitas anggaran khusus
Do Governance Mechanisms Fail? Evidence From Indonesia’s Technology Sector Arief Darmawan; Ali Rahman Reza Zaputra; Marlina Marlina
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2125

Abstract

General Background: Fraudulent Financial Reporting undermines financial reliability and investor confidence. Corporate governance and internal audit are key mechanisms to reduce fraud risk. Specific Background: In the technology sector, rapid growth, uncertainty, and performance pressure—especially during the “tech winter”—increase incentives for earnings manipulation, raising doubts about governance effectiveness. Knowledge Gap: The effectiveness of governance and internal audit remains unclear due to inconsistent findings and reliance on disclosure-based measures. Research on Indonesia’s technology sector is still limited. Objective: This study examines the relationship between Good Corporate Governance, internal audit effectiveness, and fraudulent financial reporting in Indonesian technology companies during the 2022–2024 period. Method : Using 93 firm-year observations from 31 listed firms by employs disclosure-based indices to measure governance and internal audit effectiveness while the Beneish M-Score is used to identify the likelihood of financial statement manipulation. Multiple regression analysis is applied to evaluate the relationship between the variables. Results : The findings reveal that neither corporate governance nor internal audit effectiveness has a significant effect on fraudulent financial reporting. Furthermore, the model demonstrates relatively low explanatory power, suggesting that financial reporting fraud may be influenced more strongly by other organizational or financial factors. These results also indicate that governance practices within the sector may tend to emphasize formal compliance rather than substantive monitoring effectiveness. Novelty : This study challenges agency theory assumptions and highlights the limitations of disclosure-based proxies in capturing actual governance effectiveness. Implications: Formal compliance alone is insufficient to prevent fraudulent financial reporting. Companies should improve the quality of governance implementation and regulators should adopt quality-based supervision approaches and investors are encouraged to complement governance assessments with forensic financial analysis.
Corporate Social Responsibility as a Moderating of Good Corporate Governance and Financial Performance on Islamic Social Reporting Nunung Aini Rahmah; Ali Rahman Reza Zaputra; Ifan Wicaksana Siregar
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.46525

Abstract

Islamic Social Reporting (ISR) plays an important role in promoting transparency and accountability in Islamic banking in line with Islamic principles. However, variations in ISR disclosure among Islamic banks in Indonesia indicate the need to identify key factors influencing its quality. This study examines the effects of Good Corporate Governance (GCG) and financial performance on ISR disclosure, with Corporate Social Responsibility (CSR) positioned as a strategic and moderating variable. Using a quantitative approach, this study applies Partial Least Squares–Structural Equation Modeling (PLS-SEM) to panel data from 13 Islamic commercial banks in Indonesia over the period 2020–2023, resulting in 52 observations. ISR and CSR are measured using disclosure indices based on content analysis of annual and sustainability reports, while financial performance is proxied by Non Performing Financing (NPF). The results show that CSR has a strong and significant positive effect on ISR disclosure, indicating that CSR is the primary driver of sharia-based social transparency. In contrast, GCG and financial performance do not have a significant direct effect on CSR. Moreover, CSR does not moderate the relationship between GCG and ISR, suggesting that CSR functions as an independent determinant rather than a reinforcing mechanism of governance. These findings imply that ISR quality in Indonesian Islamic banks is driven more by ethical commitment and sharia obligations embedded in CSR practices than by formal governance structures or financial conditions. This study contributes to the literature by highlighting the central role of CSR in shaping ISR disclosure and provides practical implications for strengthening CSR integration in Islamic banking.
Pengaruh Time Budget Pressure dan Risiko Audit terhadap Kualitas Audit Fitri Nuraeni; Ali Rahman Reza Zaputra
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2628

Abstract

The purpose of this study is to analyze the effect of time budget pressure and audit risk on audit quality, using a case study of a Public Accounting Firm (PAF) in Bandung. This study uses a quantitative approach with a causal-comparative design and survey method. A sample of 40 auditors was selected using a purposive sampling technique from 8 active FAFs in Bandung City. Data were collected through a closed questionnaire and analyzed using multiple linear regression. The results show that the time budget pressure variable has no significant effect on audit quality, while the audit risk variable has a significant positive effect on audit quality. Simultaneously, both variables have a significant effect on audit quality. This finding confirms that auditors tend to increase their thoroughness when facing high audit risk, but time pressure does not directly reduce work quality if supported by adequate systems and experience.
Co-Authors Arief Darmawan Fitri Nuraeni Ifan Wicaksana Siregar Jimmy Sanjaya Marlina Marlina Marlina Nazwa Nurlistia Utami Neni Maryani Nunung Aini Rahmah Rudityana Danang Priatomo