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p-Index From 2020 - 2025
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All Journal Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economic Research and Financial Accounting
Dinda Rinata
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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Literature Review: Implementation of PSAK 22 Business Combination Accounting on Financial Performance of Companies in Indonesia Juana Dewi Maharani; Desy Sarina Br Barutu; Dinda Rinata; M. Irvan Ayang Daharo; Naina Yulia Hafni; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.280

Abstract

This article discusses business combinations in accounting referring to PSAK 22 which is now called PSAK 103 regarding business combinations, using a literature review approach. This study assesses the impact of PSAK 22 on the company's financial performance. Before the implementation of PSAK 22, the "pooling of interests" or "purchase method" method was widely used by companies. Although mergers and acquisitions can often improve financial performance, the results vary across industries. This article is intended as a reference for further research on business combinations based on PSAK 22/103 and also the need for more comprehensive case studies and various variables.
Literature Review: The Influence of Forensic Audit, Independence, Auditor Competence, Experience, and Professionalism of Auditor on Fraud Disclosure Triya Vebrianty; Dinda Rinata; Desy Sarina Br Barutu; Handriyani Dwilita
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.300

Abstract

An auditor with sufficient ability and skill can detect early signs and uncover cases of fraud. Along with technological advances and increasingly sophisticated fraud tactics, the need for forensic audits, auditor independence, auditor competence, auditor experience and auditor professionalism is also increasing. Forensic audit aims to minimize the opportunity factor for fraud by irresponsible parties. Independent auditors must be able to reveal fraud without being influenced by other parties. Adequate competence allows auditors to perform their duties effectively in disclosing fraud. Experienced auditors have a high probability of recognizing fraud patterns and auditors who are professional and compliant with audit procedures will be more effective in disclosing fraud. This article uses qualitative methods and literature research. This research involves reviewing theories and examining relationships or influences between variables through books and journals, both offline and online. The research findings, based on a review of several previous studies, show that forensic auditing, independence, auditor competence, experience and auditor professionalism have a positive effect on fraud disclosure.
Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Reputasi Auditor dan Ukuran Perusahaan Terhadap Kualitas Audit Dinda Rinata; Nur Aliah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2563

Abstract

The purpose of this study is to determine whether audit fees, audit tenure, auditor specialization, auditor reputation and company size affect audit quality in pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This study is a quantitative study using secondary data obtained through access to the official website of the Indonesia Stock Exchange (IDX). The population used was 24 pharmaceutical and cosmetic sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Sampling was carried out using the purposive sampling method, which resulted in a total of 19 companies with an observation period from 2021 to 2023, and resulted in a total of 57 observations. The data analysis technique applied in this study is logistic regression analysis using the SPSS program. Based on the results of this study, it is known that audit fees affect audit quality, audit tenure affects audit quality, auditor specialization affects audit quality, auditor reputation affects audit quality and company size affects audit quality.
Co-Authors Desy Sarina Br Barutu Handriyani Dwilita Juana Dewi Maharani M. Irvan Ayang Daharo Meigia Nidya Sari Naina Yulia Hafni Nur Aliah Triya Vebrianty