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This Author published in this journals
All Journal The Asia Pacific Journal Of Management Studies Journal Markcount Finance Islamic Studies in the World
Purnomo, Adi Dwi
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Religion Economics, Econometrics & Finance

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Auditing in the Era of Cybersecurity: Challenges and Solutions Apriyanto, Apriyanto; Mudawanah, Siti; Sutanto, Edi; Purnomo, Adi Dwi; Murniawan, Muhammad Wahid
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1291

Abstract

As threats and risks increase in the digital world, auditing in the cyber security era faces significant new challenges. Rapid digital change has increased the complexity of information systems, which makes the audit environment more complicated and requires new approaches to assessing the effectiveness of security controls. The increase in cyber threats that can threaten the integrity, confidentiality and availability of data is one of the main challenges facing auditors. Increasingly varied and sophisticated cyberattacks require proactive and adaptive audit techniques. Auditors must have the ability to evaluate cyber threats and evaluate how they impact a company's information systems and internal controls. Additionally, rapid technological advances such as cloud computing, artificial intelligence, and the Internet of Things (IoT) make auditing more difficult. To overcome this problem, risk and technology-based audits must be implemented. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Investment in ongoing training and certification of cybersecurity specialists will help them discover and address risks more effectively, and ensure more comprehensive and useful audits in an increasingly complex environment.
PENGARUH DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSET (ROA) TEHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI Purnomo, Adi Dwi
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v10i1.909

Abstract

This study aims to determine the effect of Debt to Equity Ratio and Return On Assets on Stock Returns of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The research method used in this study is a quantitative research method using secondary data types. The sample used was 33 companies for the 2019-2021 period. The amount of data used is 99 data selected by using purposive sampling. The data analysis used was multiple linear regression analysis and processed using SPSS Version 25. The partial results of the t test test Debt to Equity Ratio has no effect on Stock Return. Return On Assets partially affect Stock Returns. The results of the F test simultaneously Debt to Equity Ratio and Return On Assets simultaneously affect Stock Returns.
PENGARUH PROFITABILITAS (ROE), SOLVABILITAS (DER) DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Purnomo, Adi Dwi
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v10i2.918

Abstract

The value of the company reflects the current state of the company and can describe the company's prospects in the future. The research method uses quantitative methods and uses secondary data types. The sample used is 21 LQ45 companies listed on the IDX for the 2017–2021 period. With a total of 105 data points, selected using a purposive sampling technique. The data analysis used is multiple linear regression analysis with data processing using the SPSS version 26 application. The results showed that the simultaneous test (F test) showed that profitability (ROE), solvency (DER) and firm size had a simultaneous effect on firm value. While the partial test (t test) shows that profitability has no significant effect on firm value, solvency has no significant effect on firm value, and firm size has a significant effect on firm value. With a coefficient of determination or R Square of 0.246 or 24.6%, the firm value can be explained by the variables of profitability, solvency, and firm size. while the remaining 75.4% is influenced by other factors.
The Role of Continuous Auditing in Enhancing Corporate Governance Mudawanah, Siti; Fatimah, Imas; Nalsal, Pindonta; Purnomo, Adi Dwi
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1525

Abstract

Background. Continuous auditing has emerged as a valuable tool in strengthening corporate governance, providing real-time monitoring and assessment of financial and operational activities within organizations. The shift towards continuous auditing reflects the need for more proactive and transparent governance practices, allowing companies to detect irregularities and mitigate risks in a timely manner. Purpose. This study examines the role of continuous auditing in enhancing corporate governance by analyzing its impact on risk management, compliance, and financial reporting accuracy. The primary objective is to assess whether continuous auditing can improve the effectiveness of governance structures and support organizational accountability. Method. A mixed-methods research design was employed, combining quantitative analysis of governance metrics from companies implementing continuous auditing with qualitative insights from interviews with auditors and corporate governance experts. Data was gathered on key performance indicators, including error reduction, compliance rates, and response times to identified risks. Results. Findings indicate that continuous auditing significantly enhances governance outcomes, with a 40% reduction in errors and a 30% increase in compliance adherence. Qualitative feedback supports these results, highlighting the increased transparency and accountability that continuous auditing fosters within organizations. Conclusion. The study concludes that continuous auditing is an essential component of effective corporate governance, allowing companies to respond proactively to risks and maintain high standards of compliance. As companies continue to navigate complex regulatory environments, continuous auditing offers a strategic advantage, ensuring sustained organizational integrity and stakeholder trust. Embracing continuous auditing can therefore contribute to a more robust governance framework, reinforcing ethical practices and fostering long-term organizational resilience.
Co-Authors Apriyanto, Apriyanto Edi Sutanto Fatimah, Imas Murniawan, Muhammad Wahid Nalsal, Pindonta Siti Mudawanah