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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS JAM Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) ALQALAM Syi'ar Iqtishadi MONETER Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Applied Business, Taxation and Economics Reseach
Rita Rosiana
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : JAM

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Efek Goal Commitment, Lingkungan Litigasi, dan Kepercayaan Pada Penerimaan Auditor Atas Metode Pilihan Klien (Studi Empiris Pada KAP Jakarta) Zulfikar, Rudi; Rosiana, Rita; Romauli, Kristin
Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v8i1.125

Abstract

The purpose of this research is to examine three factors that affect audit decision such as goal commitment, litigation environment and trust on auditor’s acceptance of the client’s preferred methods. Data were collected through questionaires using purposive sampling method. Samples were selected from accounting firms which were listed on Directory of Ikatan Akuntan Publik Indonesia for 2013 period in Jakarta. Out of the 150 questionnaires sent, the final analysis was based on the response from 109 auditors (72.67%). Moreover, data analysis uses Structural Equation Model (SEM) by using AMOS (Analysis of Moment Structures) version 21.0. The results of this research reveal that (1) goal commitment is positively related to the auditor’s acceptance of the client’s preferred method, (2) litigation environment is negatively related to the auditor’s acceptance of the client’s preferred method, and (3) trust is negatively related to the auditor’s acceptance of the client’s preferred method
Pengaruh Likuiditas, Leverage, Kebijakan Dividen, Ukuran Perusahaan, Good Corporate Governance dan Sales Growth Terhadap Nilai Perusahaan Herdiani, Nita Putri; Badina, Tenny; Rosiana, Rita
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.157

Abstract

This study was conducted to determine the effect of liquidity, leverage, dividend policy, firm size, good corporate governance, and sales growth on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016 – 2020 period. Listed on the Indonesian Sharia Stock Index (ISSI) with a study period of 5 years. The sample selection method was purposive sampling and obtained 29 companies that matched the sample criteria. The data analysis method uses panel data and ordinary least square (OLS). The results of hypothesis testing show that partially liquidity has a negative and significant effect on firm value, leverage has a negative and significant effect on firm value, dividend policy has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value, board of commissioners size has a negative and significant effect on firm value, audit committee size has a negative and significant effect on firm value, and sales growth has a negative and significant effect on firm value. Simultaneously there is a significant influence of liquidity, leverage, dividend policy, firm size, board of commissioners size, audit committee size, and sales growth on firm value.
Co-Authors A.A. Ketut Agung Cahyawan W Ahyakudin, Ahyakudin Atiah, Isti Nuzulul Bustanul Arifin Desi Kurniasari Hendro Hendro Herdiani, Nita Putri Indrinana, Ina Ismawati, Iis Kristin Romauli Lia Uzliawati Muhamad Hamdani, Muhamad Muhamad Samudi Samudi Najib, Mohamad Ainun Neng Diah Syadiah Nova Sulistia Nuraeni Noviyanti Nurhayati Soleha, Nurhayati Ratu Ayu Naisah Ratu Ayu Naisah, Ratu Ayu Retnowati, Wulan Rudi Zulfikar Sagita Wahyu Pratama Siti Masitoh Siti Nurmeilani Soleha, Nurhayati Syihabudin, Syihabudin Tenny Badina Ulfah Indriyani Widiya Ningsih Yulianto, Agus Sholikhan Yulianto, Agus Solikhan Yunistiawati, Friska