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All Journal Jurnal Penelitian Manajemen Terapan (Penataran) Jurnal REKOMEN (Riset Ekonomi Manajemen) Perwira Journal of Economics and Business (PJEB)
Heni Purwantini
Universitas Perwira Purbalingga
Economics, Econometrics & Finance

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KETIKA KOMPETENSI AUDITOR BERTEMU REPUTASI AUDITOR: ANALISIS MEDIASI TERHADAP BIAYA AUDIT Destin Alfianika Maharani; Heni Purwantini
Perwira Journal of Economics & Business Vol 6 No 1 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/ar80bn09

Abstract

This study aims to examine the effect of auditor competence on audit fees with auditor reputation as a mediating variable in companies included in the SRI-KEHATI Index. The study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The sample is selected using purposive sampling based on data availability and relevance. Hypotheses are tested using regression analysis and mediation analysis to identify both direct and indirect effects among variables. The results show that auditor competence does not have a direct effect on either auditor reputation or audit fees, while auditor reputation has a positive effect on audit fees. These findings indicate that the audit market does not directly price auditor competence when determining audit fees, but instead relies on auditor reputation as a quality signal. Furthermore, auditor reputation is found to fully mediate the relationship between auditor competence and audit fees, suggesting that auditor competence has economic implications only when it is recognized by the market and reflected in auditor reputation. This study supports Agency Theory and the Economics of Auditing Theory, which emphasize that the audit market relies on observable signals such as auditor reputation to assess audit quality and determine audit pricing. This study contributes to the literature by filling the research gap on the mechanism through which auditor competence is translated into audit fees, particularly in the context of emerging markets.
Financial Risk Management Impact on Islamic Bank Performance Mediated by Earnings Quality Moderated Governance Literacy Heni Purwantini; Victor Prasetya; Mutia Pamikatsih; Muhammad Shahid Khan
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3644

Abstract

This study examines the influence of financial risk management on the performance of Islamic banks with earnings quality as a mediating factor and governance literacy as a moderating factor. The research is grounded on the phenomenon whereby the need for financial management and accounting integration for explaining the sustainable performance of Islamic banking institutions is high. A quantitative approach was utilized whereby primary data were collected from Islamic commercial banks and Islamic rural banks throughout the archipelago of Indonesia. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate the direct and indirect relationships of the variables. The study established that financial risk management positively and significantly influences the performance of Islamic banks. Moreover, it was established that financial risk management and performance relationship is positively and significantly mediated by earnings quality, indicating that with better financial reporting quality, performance is enhanced as a result of effective risk management. However, governance literacy does not significantly moderate the relationship between financial risk management and performance. The results imply that the quality of internal financial control systems and the accounting system is more critical to driving performance than governance knowledge. The research adds to the body of knowledge by advancing risk management theory by incorporating accounting-based mechanisms, providing empirical feedback to bank managers and regulators aiming to reinforce the financial sustainability of Islamic banking institutions.
TRANSPARANSI DAN AKUNTABILITAS INTERNAL AUDIT DALAM MEWUJUDKAN GOOD UNIVERSITY Heni Purwantini; Maman Sulaeman
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 2 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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Abstract

Tuntutan Good University (GU) menjadi sebuah keharusan untuk mewujudkan pendidikan tinggi yang lebih baik dan bertanggung jawab terhadap masyarakat. Sekolah Tinggi Ilmu Tarbiyah Muhammadiyah Banjar menghadapi tantangan yang kompleks dalam mengelola keuangannya, dan dalam situasi seperti itu, peran audit internal sangat penting. Penelitian ini bertujuan untuk menganalisis transparansi dan akuntabilitas internal audit dalam mewujudkan GU di Sekolah Tinggi Ilmu Tarbiyah Muhammadiyah Banjar. Penelitian ini menggunakan metode kualitatif dengan menggunakan teknik wawancara yang mendalam kepada 6 informan yang dipilih. Analisis data kualitatif melibatkan identifikasi tema, pola, dan hubungan antara data yang dikumpulkan. Hasil penelitian menmukan Auditor Internal memiliki peran yang signifikan dalam mendukung implementasi prinsip-prinsip Good University di STIT Muhammadiyah Banjar. Auditor Internal membantu memastikan bahwa STIT Muhammadiyah Banjar menjalankan praktik transparansi dalam semua aspek operasionalnya. Dengan adanya transparansi dan akuntabilitas, STIT Muhammadiyah Banjar dapat membangun kepercayaan dan akuntabilitas kepada semua pihak yang terlibat, termasuk masyarakat dan stakeholders lainnya
Co-Authors Destin Alfianika Maharani Maman Sulaeman Muhammad Shahid Khan Mutia Pamikatsih Victor Prasetya