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All Journal IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Danadyaksa: Post Modern Economy Journal
Ida Rosnidah
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan dan Rotasi Auditor Terhadap Kualitas Audit Nikita Dwi Harla; Elen Haditiya Baharudin; Rafiq Naufal Rahman; Ida Rosnidah; Firman Hidayat
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5530

Abstract

This study aimed to ascertain the effect of firm size and auditor rotation on the audit quality of technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This research employed a sample of 10 organizations observed across five periods, meeting the requirements for sample selection. This yields 50 data points. The study utilized purposive sampling, and logistic regression analysis the analytical instrument to examine the hypothesis. This study's findings indicated that the firm's size and the auditors' rotation did not affect the quality of auditors. This implies that the competence of an auditor was not determined by external variables, such as the firm's size or the rotation of auditors.
Millennial Lifestyle Mediated: Financial Literacy and Income on Investment Decision Ida Rosnidah; Kartono Kartono; Inne Isnaeni Nurul Jannah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6534

Abstract

This research seeks to assess the impact of financial literacy and income on lifestyle, examining their implications on investment decision-making behavior within the millennial generation (based on a survey of residents in Cirebon city). The research is conducted in the city of Cirebon. This research adopts a quantitative approach employing a survey method administered to residents of Cirebon City falling within the millennial generation category, i.e., individuals born between 1981 and 1996. The focal points of this study encompass financial literacy, income, lifestyle, and investment decisions. The sample size for this research is set at 100 respondents, determined through the employment of judgment sampling. The analysis employed in this study is Structural Equation Modeling (SEM), facilitated by the Smart PLS 3 computer program. The findings of this research reveal that both financial literacy and income exert an influence on the respondents' lifestyle. Additionally, financial literacy, income, and lifestyle collectively impact the investment decisions made by the respondents.
The Effect of Artificial Intelligence Use and Professional Skepticism on Audit Quality in Public Accounting Offices in DKI Jakarta Kholidah; Ida Rosnidah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1071

Abstract

The development of Artificial Intelligence in auditing practices has driven significant changes in the financial statement audit process, particularly in Public Accounting Firms in urban areas such as Jakarta. This study aims to analyze the influence of the use of Artificial Intelligence and auditors' professional skepticism on audit quality. The research method used is a quantitative approach with data collection through questionnaires distributed to auditors at Public Accounting Firms in Jakarta, then analyzed using multiple regression analysis. The results show that the use of Artificial Intelligence and auditors' professional skepticism have a positive and significant effect on audit quality, both partially and simultaneously. This finding suggests that the implementation of Artificial Intelligence-based audit technology needs to be balanced with auditors' professional skepticism to maintain optimal audit quality. Thus, it can be concluded that the integration of Artificial Intelligence technology and strengthening auditors' professional skepticism are important factors in improving audit quality at Public Accounting Firms in Jakarta.
The Effect of Artificial Intelligence Use and Professional Skepticism on Audit Quality in Public Accounting Offices in DKI Jakarta Kholidah; Ida Rosnidah
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1071

Abstract

The development of Artificial Intelligence in auditing practices has driven significant changes in the financial statement audit process, particularly in Public Accounting Firms in urban areas such as Jakarta. This study aims to analyze the influence of the use of Artificial Intelligence and auditors' professional skepticism on audit quality. The research method used is a quantitative approach with data collection through questionnaires distributed to auditors at Public Accounting Firms in Jakarta, then analyzed using multiple regression analysis. The results show that the use of Artificial Intelligence and auditors' professional skepticism have a positive and significant effect on audit quality, both partially and simultaneously. This finding suggests that the implementation of Artificial Intelligence-based audit technology needs to be balanced with auditors' professional skepticism to maintain optimal audit quality. Thus, it can be concluded that the integration of Artificial Intelligence technology and strengthening auditors' professional skepticism are important factors in improving audit quality at Public Accounting Firms in Jakarta.
The Effect of Risk Management and Company Size on Financial Performance Anisa Fawwaziah; Ida Rosnidah
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.330

Abstract

This study, which generated 32 observations, attempts to look at the effects of business size also risk management on financial performance in state-owned banking institutions listed on the IDX (Indonesia Stock Exchange) between 2017 and 2024. Return on Assets (ROA), a financial performance metric, is the investigation's dependent variable, while the independent variables are risk management, which is represented by Non-Performing Loans (NPL), and firm size, which is determined by the natural logarithm of total assets. Multiple linear regression analysis is the method of data analysis employed. The results of the investigation demonstrate that risk management significantly and negatively affects the financial performance of state-owned banks, with a t-value of 4.611 also a significance level of 0.001, meaning that the lower the NPL, the better the financial performance. Conversely, company size was found to have a positive also significant impact on financial performance with a t-value of 7.073 also a significance level of 0.001, confirming the financial intermediation function's economies of scale claim. Simultaneously, with a F value of 52.776 and a coefficient of determination (Adjusted R Square) of 77.0%, risk management and company size have a favorable also substantial effect on financial performance. This study helps to the growth of financial intermediation theory in the context of Indonesian state-owned banks and provides practical implications for state-owned bank management and investors in making strategic decisions related to risk management and business scale optimization to improve financial performance.
Co-Authors Anisa Fawwaziah Elen Haditiya Baharudin Hidayat, Firman Inne Isnaeni Nurul Jannah Kartono Kartono Kholidah Nikita Dwi Harla Rafiq Naufal Rahman