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Siti Nurlatifah
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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SUSTAINABILITY REPORT DISCLOSURE: ALAT UNTUK MENIPU ATAU MEMBANGUN KEPERCAYAAN STAKEHOLDER Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of profitability, firm size, audit committee, and board of directors on sustainability report disclosure of mining sector companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data in the form of financial statements and sustainability reports of companies in 2019-2020. The sample of this study consists of 60 companies that are selected by purposive sampling method. The data analysis technique used is multiple linear regression using SPSS 25 program. The results of this study show that profitability and audit committee have a positive and significant effect on sustainability report disclosure, while firm size and board of directors have no effect on sustainability report disclosure.
SINERGI KECERDASAN EMOSIONAL DAN GAYA KEPEMIMPINAN DALAM MENINGKATKAN KINERJA AUDITOR Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.104

Abstract

This study aims to analyze the influence of the synergy between emotional intelligence and leadership style in improving auditor performance at Public Accounting Firms (KAP) in the South Jakarta area. The research employs a quantitative approach using a survey method, with nonprobability sampling techniques and saturated sampling for data collection. Data were gathered through questionnaires that had been tested for validity and reliability. A total of 65 questionnaires were returned and processed. Data analysis was conducted using multiple linear regression and hypothesis testing. The results show that emotional intelligence and leadership style have a positive and significant impact on auditor performance. Additionally, there is a significant interaction between emotional intelligence and leadership style in influencing auditor performance. This study provides new insights by examining the interaction of these two variables in the context of auditor performance at KAP in South Jakarta. The practical implications of this study include recommendations for developing emotional intelligence and implementing effective leadership styles to enhance auditor performance.
TEKANAN WAKTU, LOCUS OF CONTROL, DAN ETIKA PROFESI: MENGUAK DIMENSI KOMPLEKS PERILAKU AUDITOR DALAM SISTEM AUDIT MODERN Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.201

Abstract

This study aims to analyze the influence of time budget pressure, locus of control, and professional ethics on auditors' dysfunctional behavior at Public Accounting Firms (KAP) in Bekasi, Indonesia. A quantitative approach was employed using a survey method, involving 40 auditor respondents selected through a purposive sampling technique. Data was collected via questionnaires that have been validated for reliability and validity and analyzed using multiple linear regression. The results reveal that time budget pressure and locus of control positively and significantly impact auditors' dysfunctional behavior. Auditors with an external locus of control are more vulnerable to dysfunctional behavior, especially under intense time budget pressure. Conversely, professional ethics showed no significant effect on dysfunctional behavior. This study provides theoretical contributions by exploring the interaction between work pressure, individual characteristics, and professional ethics in shaping auditor behavior, offering novel insights within the Indonesian auditing context. Practical implications include recommendations for Public Accounting Firms to effectively manage work pressure, strengthen auditors' internal locus of control, and enhance training programs on professional ethics. These findings are expected to support improvements in audit quality and enrich the literature on auditors' professional behavior in competitive regions like Bekasi.
GREEN ACCOUNTING DAN KINERJA LINGKUNGAN: STRATEGI MENYELAMATKAN BUMI ATAU MENGUNTUNGKAN DIRI SENDIRI? Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 3 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i3.233

Abstract

ABSTRACT This study examines the effect of green accounting and environmental performance on the profitability of manufacturing companies in the consumer goods industry sector in Indonesia. The research data is in the form of annual financial reports for the period of 2018-2022 obtained from the official BEI website. The research sample consists of 60 data selected by purposive sampling. Data analysis uses multiple linear regression with SPSS for Windows version 26.0. The results show that green accounting has a negative and significant effect on profitability, while environmental performance has a positive and significant effect on profitability. This indicates that green accounting is not effective as a strategy to save the earth or benefit oneself, but rather causes high costs without providing significant added value. On the contrary, environmental performance is effective as a strategy to save the earth and benefit oneself, because it can increase resource efficiency, reduce environmental costs, meet consumer expectations, increase reputation, and strengthen the competitive advantage of the company. Green accounting and environmental performance together have a significant effect on profitability. This study provides implications for companies, governments, and society about the importance of green accounting and environmental performance in improving profitability and sustainability of the company.
PENGARUH INTERNET FINANCIAL REPORTING (IFR) TERHADAP NILAI PERUSAHAAN, HARGA SAHAM, DAN FREKUENSI PERDAGANGAN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.278

Abstract

This study aims to determine the effect of Internet Financial Reporting (IFR) on company value, stock prices, and stock trading frequency (Empirical Study of Mining Companies on the Indonesia Stock Exchange). This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The data used is secondary data, namely financial reports and annual reports downloaded from the IDX's official website, namely www.idx.co.id. The population of this study is Mining Companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 44 companies. Samples were taken using a purposive sampling technique totaling 10 companies in 3 years to produce 30 units of analysis. Data analysis techniques used SPSS version 25 in the form of descriptive statistics and simple regression analysis. The test results show that Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on firm value, Internet Financial Reporting (IFR) is empirically proven to have a positive and significant effect on stock prices, Internet Financial Reporting (IFR) has no significant effect on stock trading frequency. The novelty of this study answers the gaps of previous research, using different variables from previous researchers and a different time span from previous years.
PENGARUH OPINI GOING CONCERN, AUDIT DELAY, DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI & REAL ESTATE TERDAFTAR DI BEI TAHUN 2014-2019) Siti Nurlatifah; Esti Damayanti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.306

Abstract

This study aims to determine the partial or simultaneous effect of going concern opinion, audit delay, and company growth on auditor switching in real estate and property sub-sector manufacturing companies. This study uses a quantitative quantitative approach, aiming to determine the relationship between two or more. The data used is secondary data, namely financial reports and annual reports downloaded from the official website of the IDX, namely www.idx.co.id. The population of this research are Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2014-2019 as many as 65 companies. Samples were taken using purposive sampling technique as many as 17 companies in 6 years so as to produce 102 units of analysis. The data analysis technique used SPSS version 25 program in the form of descriptive statistics and logistic regression. The test results show that going concern opinion has a positive and significant effect on auditor switching, audit delay cannot affect auditor switching on auditor switching, company growth cannot affect auditor switching on auditor switching, as well as going concern opinion, audit delay, and company growth simultaneously. have an effect on auditor switching. The novelty of this study answers the gap of previous research, using different variables from previous researchers and a different time span from previous years.
PENGARUH PROFITABILITY, LEVERAGE DAN BOARD DIVERSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 - 2019 Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.324

Abstract

This study aims to analyze the effect of profitability, leverage and board diversity on tax avoidance. Measurement of tax avoidance in this study uses the cash effective tax rate (CETR). This study uses data from companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples as many as 10 companies obtained by purposive sampling method. The data source of this research is secondary data, in the form of an annual report. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that profitability (X1) has no effect on tax avoidance, leverage (X2) has an effect on tax avoidance and board diversity consisting of: female board of directors (X3), age of the board of directors (X4) and educational background of the board of directors (X5 ) has no effect on tax avoidance.
PENGARUH RETURN ON EQUITY DAN DEBT TO TOTAL ASSETS RATIO TERHADAP EARNING PER SHARE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2016 SAMPAI TAHUN 2018) Jani Actora Siburian; Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.343

Abstract

The results of the classical assumption test based on the normality test using the Kolmogorov Smirnov test show that the significance value is 0.057, which indicates that the value is greater than 0.05, so it can be concluded that the residual data is normally distributed. The calculated dU value in this study was 1.550 and the dL value was 1.206. then the D-W count is greater than 1,550 and less than the value (4-dU) of 2,450. So that the results of the study are 1,550 <2,363 <2,450, which states that the autocorrelation coefficient is zero, meaning there is no autocorrelation.The multicollonearity test results resulted in the tolerance calculation for the variables X1 (ROE) and X2 (DAR) of 0.874, which indicates that the tolerance value for each variable is more than 0.10, which means there is no correlation between the independent variables. While assessed from the results of the valance inflation factor (VIF) on the multicolonierity test, it shows that each independent variable X1 (ROE) and X2 (DAR) of 1,144 has a VIF value below 10. So from this explanation it can be concluded that there is no multicolonierity between the independent variables in regression model. And from the scatterplots graph on financial performance on the results of the Heteroscedasticity test, it can be seen that the dots are randomly spread out over and below 0 on the Y axis, so it can be concluded that there is no heteroscedasticity.From the results above, it is explained that the variables Return On Equity (ROE) and Debt to Asset Ratio (DAR) have positive and negative effects on Earnings Per Share (EPS).
PENGARUH EARNING PER SHARE, FIRM SIZE, DAN SALES GROWTH TERHADAP DIVIDEND PAYOUT RATIO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (TAHUN 2014 SAMPAI TAHUN 2018) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.366

Abstract

The purpose of this study is to determine the effect of earnings per share, firm size, and sales growth on the dividend payout ratio. The population used is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as many as 26 and the sample in this study were 7 companies determined through purposive sampling. This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. The results of the t test (partial) show that earning per share variable has a negative and not significant effect on dividend payout ratio. Firm size variable has a positive and significant effect on dividend payout ratio. Sales growth variable has positive and significant effect on dividend payot ratio. The F (simultaneous) test results show that the earnings per share, firm size, and sales growth variables simultaneously have a significant effect on the dividend payout ratio.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN OTOMOTIF (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 SAMPAI 2019) Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.383

Abstract

The purpose of this study is to determine the effect of The Capital Structure, Profitability and Dividend Policy on Firm Value. The research method is carried out by first determining the object of research, population and sample as well as data collection techniques. In this research, the type used is secondary data The research method is to use quantitative analysis which analyzes the description of the data through the data by means of the minimum, maximum, average and standard deviation of each variable under study. . This study uses simple regression analysis techniques and multiple regression and uses SPSS 25 program analysis tools. From the results of the research that has been done, it is found that the Capital Structure, Profitability and Dividend Policy have a simultaneous and partial effect on the Value of Automotive Companies Listed on the Indonesia Stock Exchange for the Period 2017 to 2019
Co-Authors Esti Damayanti Fadlun Nisa Jani Actora Siburian Mishelei Loen Mulia Rahmah Ratna Widyatami Valda Della Daniswari