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All Journal Jurnal Pengabdian kepada Masyarakat Veteran Economics, Management & Accounting Review E-Jurnal Akuntansi
Dewi Darmastuti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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THE EFFECT OF CLIENT BUSINESS COMPLEXITY, AUDIT COMMITTEE SIZE, AND AUDITOR SPECIALIZATION ON AUDIT REPORT LAG Rizky Maulana; Dewi Darmastuti
Veteran Economics, Management, & Accounting Review Vol 1 No 2 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i2.5722

Abstract

This research is a quantitative study that aims to examine the effect of client business complexity, auditor Speialization, and audit committee size on Audit Report Lag. This study uses audited financial report data for energy sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2020. By using a purposive sampling technique, 75 sample data were obtained from 37 companies in the energy sector. This study uses panel data regression analysis. The results of this study indicate that internal factors such as client business complexity, audit committee size and external factors, namely auditor Spesialization, have no effect on audit report lag. This shows that during the pandemic, the huge decline in profits was the most important problem and these companies were reluctant to convey this bad news. In addition, auditors also need more time to assess the company's going concern during the pandemic. Keywords: Audit Report Lag, Client Business Complexity, Auditor Spesialization,Audit Committee Size, Covid-19 pandemic
SOSIALISASI AKUNTANSI DASAR UNTUK UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Lidya Primta Surbakti; Dewi Darmastuti; Ekawati Jati Wibawaningsih
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 9: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i9.9608

Abstract

MSMEs often face financial problems such as poor cash flow, inaccurate recording,. These problems are also experienced by MSMEs in Cipatung District, East Jakarta. Therefore, this Community Service (PkM) activity aims to improve MSMEs' understanding of basic knowledge about accounting that can help them manage their finances better, ensure proper documentation, which ultimately support the stability and growth of their businesses. The method used is to conduct socialization of basic accounting in accordance with the latest standards carried out by Lecturers of the Accounting Department, assisted by the Master of Accounting students, FEB UPN "Veteran" Jakarta using pre-test and post-test instruments and collecting feedback. The impact of this activity is to improve participants’ understanding of basic accounting as evidenced by an increase in the post-test score (score 68.95/100) compared to the pre-test (score 56.8/100). Although the increase in score is not optimal, this score is quite good considering the limited training time and most participants do not have an accounting background. In addition, the feedback result shows that all participants were satisfied and felt that this activity was useful so that participants expressed the need for ongoing training. This activity highlights the importance of strengthening financial literacy for MSME actors to support business sustainability.
The Machiavellian Dimension of Auditors: An Exploration of Ethical Dilemmas in Auditing Lidya Aprillia; Dewi Darmastuti
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Intense competition in the field of auditing necessitates the enhancement of auditors' skills and professional qualities, given their critical role in financial oversight and fraud prevention. This study examines the Machiavellian traits among auditors by conducting in-depth interviews with three informants from the Big Four public accounting firms. Employing a qualitative phenomenological approach, the research aims to delve into the complex nature of auditors' behaviors and ethics. The study utilizes source triangulation to validate the data, involving interviews with three seasoned auditors. The findings indicate that maintaining client relationships is deemed highly significant within the external auditing profession. Moreover, the research highlights that external auditors must embody independence and integrity, steering clear of manipulative and deceptive practices. The implications of this study stress that both junior and senior external auditors are required to adhere strictly to established professional standards and ethical codes. This adherence is crucial to mitigate the influence of Machiavellian tendencies that could compromise the integrity of audit outcomes.
Co-Authors Ekawati Jati Wibawaningsih Lidya Aprillia Lidya Primta Surbakti Rizky Maulana