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Fakultas Ekonomi Program Studi Akuntansi Universitas Islam Lamongan Jl.Veteran No 53A Gedung Utama Fakultas Ekonomi Kabupaten Lamongan Jawa Timur
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JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Published by Universitas Islam Lamongan
ISSN : 25023764     EISSN : 26213168     DOI : http://dx.doi.org/10.30736%2Fjpensi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI) adalah jurnal peer-review yang diterbitkan oleh Litbang Pemas Universitas Islam Lamongan yang terbit tiga kali dalam setahun yaitu bulan Februari, Juni dan Oktober. JPENSI telah mempublikasikan jurnal sejak Tahun 2016. JPENSI merupakan jurnal yang bertujuan untuk mempublikasikan artikel di bidang ekonomi dan akuntansi yang memberikan kontribusi terhadap pengembangan ilmu ekonomi dan akuntansi. JPENSI menerima naskah penelitian kuantitatif atau kualitatif, yang ditulis dalam Bahasa Indonesia. Fokus dan Ruang Lingkup Jurnal Penelitian Ekonomi & Akuntansi (JPENSI) adalah sebagai berikut Ekonomi Makro, Ekonomi Mikro, Investasi, Bisnis, Kewirausahaan, dan bidang ekonomi lainnya. Bidang Akuntansi yaitu Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi Pendidikan, Auditing, Perbankan, Perpajakan, Laporan Keuangan, Perbankan, Pasar Modal, Sistem Informasi Akuntansi, Etika Profesi Akuntansi, Keuangan Perusahaan, Sustainability Reporting, dan bidang akuntansi lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 267 Documents
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The Effect of Financial Distress, Audit Opinion, and KAP Reputation on Auditor Switching Abrianto, Kurnia Putra; Afandi, Agus
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2089

Abstract

This research aims to determine the influence of financial distress, audit opinion, and KAP reputation on auditor switching. This research uses a sample of infrastructure sector companies for the 2018-2022 periods. The number of companies used as a sample for this research is 34 companies with observations for 5 years. The method used in selecting samples was purposive sampling, the total sample for this research was 170 annual reports. The data collection method used is secondary data, namely data obtained by researchers indirectly through intermediary media and literature study. This research data was obtained from the official website of the Indonesian Stock Exchange, namely www.idx.co.id and several company websites. The results of this research show that KAP reputation has a negative and significant effect on auditor switching, while financial distress and audit opinion do not have a significant effect on auditor switching. Simultaneously and together, financial distress, audit opinion and KAP reputation have effect on Auditor Switching.
Service Quality, Promotions, and Price Breaks All Have An Impact on Consumers Who Purchase Interest (Alfamart dr. Soetomo jl. Dr. Soetomo, Payaman, kec. Nganjuk, Nganjuk District, East Java) Aji, Bagus; Yap, Nonni
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2092

Abstract

The purpose of this study is to ascertain how consumer interest in buying at Alfamart, Dr. Soetomo Jl., Dr. Soetomo, Payaman, District Nganjuk, Nganjuk Regency, East Java, is influenced by price discounts, promotions, and service quality. Eighty samples from Alfamart Jl. Dr. Soetomo, Payaman, District customers were used. Nganjuk, Regency of Nganjuk, East Java. This study employed a quantitative approach, collecting data through the distribution of questionnaires. This study uses SPSS version 24 for analysis. Statistical analysis is used to process the data, including tests for validity, reliability, classical assumptions, multiple linear regression, hypothesis testing, and coefficient of determination analysis. The analysis's findings indicate that the multiple linear regression test's outcomes are Y= 6.976 + 0.282 (X1) + 0.370 (X2) + 0.346 (X3). Service Quality has a strong and partial positive influence on Purchase Interest, with a significant value of 0.000 < 0.05 and a value of tcount (3.662) > ttable (1.9916). Promotion has a strong and partial positive influence on Purchase Interest, as evidenced by a significant value of 0.001 < 0.05 and a value of tcount (3.507) > ttable (1.9916). The results of the F test indicate that Service Quality, Promotion, and Price Discounts have a significant and positive effect. Promotion has a partial and significant positive influence on Purchase Interest with a value of tcount (3.424) > ttable (1.9916) and a significant value of 0.001 < 0.05. H0 is rejected and Ha is accepted with a value of Fcount 16.548 > Ftable 2.72 and a significant value of 0.000 < 0.05.
Digitalization In The Role Of Budgetation In Increasing The Effectiveness Of Hospital Performance : DIGITALIZATION IN THE ROLE OF BUDGETATION IN INCREASING THE EFFECTIVENESS OF HOSPITAL PERFORMANCE Yusri, Yusri; Novena Limena , Aurelia; Mauli Fatmala, Ella
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2095

Abstract

Digitalization has helped hospitals improve the effectiveness of their performance in budgeting by collecting more accurate data, analyzing data for better projections, reducing operational costs, monitoring real-time budget usage, and facilitating better collaboration between departments. This paper aims to find out and understand the influence of budgeting on the effectiveness of hospital performance in the current era of digitalization. In this paper the author used a literature review method using library media, books and various electronic media sources which are currently developing rapidly. In this era of digitalization, it is important for hospitals to consider the use of information technology and financial management software for effective performance. By creating budgets that suit needs and monitoring market trends and performance, hospitals can achieve efficiencies and improve service quality. Accurate and effective budgeting is very important to improve hospital performance in the era of digitalization
The Effect Of Profitability, Tunneling Incentive And Deferred Tax On Tax Aggressiveness Andrenossa, Glenn; Octaviani, Theresia; Mentari, Theresia
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2100

Abstract

The largest source of state budget revenue in Indonesia is from tax revenue. Tax is an important factor in the development of a country. But on the one hand, companies try to minimize their tax burden, by taking tax aggressiveness. Tax aggressiveness is one of the strategies carried out by corporate taxpayers in avoiding tax burdens, by reducing tax burden reporting or by saving tax reporting. This is based on the company's desire to obtain optimal profits. This study aims to analyse the factors that influence tax aggressiveness actions taken by companies. These factors are profitability, tunnelling incentive, and deferred tax. This research is a quantitative study using a sample of 22 mining sub-sector companies listed on the Indonesia Stock Exchange, with an observation year of five years, 2018-2022. The data analysis technique used is multiple linear regression analysis. The results showed that profitability and tunnelling incentive had no effect on tax aggressiveness. Meanwhile, deferred tax has a positive but insignificant effect on tax aggressiveness
Effect Of Company Size And Profit Management On The Cost Of Equity Capital Agus, Rosida Maedina; Mansyur, Syahrul; Amin, Asbi
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2115

Abstract

The aim of this research is to determine the effect of company size on the cost of equity capital, as well as to determine the effect of earnings management on the cost of equity capital. The approach used in This research is a quantitative approach. The population in this research is all manufacturing companies on the Indonesian Stock Exchange. Currently there are 63 manufacturing companies listed on the Indonesian Stock Exchange. TechniqueiiThe sampling in this research was carried out using purposive sampling, so the number of samples was 57 financial report data from 19 sample companies with an observation period of three years. The collected data was then analyzed using multiple linear regression analysis. The research results found that company size did not have a significant effectiion the cost of equity capital, while earnings management has a significant effect on the cost of equity capital. an increase in earnings management will increase the cost of equity capital.
Influencing Factors Financial Statement Fraud In terms of Fraud Hexagon Lexia Ifani; Erna Puspita; Andy Kurniawan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.2152

Abstract

This research aims to identify the influence of the fraud hexagon which is proxied by external pressure, change of auditor, ineffective supervision, change of board of directors, CEO image frequency, cooperation projects with the government on financial statement fraud. Banking and financial sector companies listed on the Bursa Efek Indonesia (BEI) in 2020-2022 were used as the population in this research. In this research, the results showed that the independent variables consisting of external pressure, change of auditor, ineffective monitoring, change of board of directors, CEO image frequency and cooperation with the government had a simultaneous effect on the dependent variable fin|anci|al st|atement fr|aud. P|arti|ally, the v|ari|ables th|at h|ave |a signific|ant influence on fin|anci|al st|atement fr|aud |are extern|al pressure, ineffective monitoring, |and CEO image frequency. Meanwhile, the variables change of auditor, change of board of directors, |and cooper|ation with the government do not h|ave |a signific|ant effect on fin|anci|al st|atement fr|aud.
The Influence of Kap Quality and Audit Opinion on Audit Delay with The Audit Commission as a Moderating Variable Ayu Purnamasari, Ajeng; Rahma Sari, Intan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.2156

Abstract

This research aims to determine the effect of KAP quality and audit opinion on audit delay, using audit fees as a moderating variable. The population covered by this research consists of infrastructure companies listed on the Indonesian Stock Exchange (2018-2022). Based on purposive sampling method. , the total sample obtained was 33 respondents with a total of 165 data points over 5 years. This research is a type of quantitative research with the secondary data collection method used is secondary data, which is existing data produced by previous researchers using quantitative methods. The hypothesis testing in this research uses the multiple linear regression analysis method developed through 10 reviews. Based on the test results, it was found that KAP quality (X1) has no effect on audit delay, audit opinion (X2) has a negative effect on audit delay, audit fees audits do not moderate the effect of KAP quality on audit delay and audit fees are able to moderate the influence of audit opinion on audit delay
The Ifluence Of Audit Fee, Auditor Reputation, Audit Opinion and Management Changes On Auditor Switching Annisa Sartika, Husnul; Rahma Sari, Intan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.2157

Abstract

This research aims to determine and obtain empirical evidence of the influence of audit fees, auditor reputation, audit opinion, and management changes on auditor turnover. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research is transportation sector companies registered on the BEI during 2018-2022, with 37 companies as the population, and the sample technique used was purposive sampling, meeting the criteria of 10 companies sampled in 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research show simultaneously that audit fees, audit reputation, audit opinion, and management changes affect auditor changes. And partially shows that audit fees, audit reputation, audit opinion, and management changes have an influence on auditor changes.
Enhancing Digital Accounting Adoption: The Critical Role of Human Resource Competence and Infrastructure Availability agnia, agnia nurjanah; Fitria Rahmani, Hani
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2179

Abstract

The reason of this consider is to find out how foundation accessibility and human asset (HR) capabilities influence the selection of computerized bookkeeping. The inquire about utilizes a overview technique with survey information gathering strategies, utilizing expressive and affiliated approaches. Within the Cimahi city locale, 9,087 MSMEs made up the investigate populace. The Slovin approach was utilized within the test choice prepare, yielding 98 respondents as a result. The study's discoveries demonstrate that the application of computerized bookkeeping in MSMEs in Cimahi City is essentially impacted by three variables: the accessibility of offices and framework, the capacity of human assets, and the accessibility of foundation. concurrently includes a favorable and critical affect on the Computerized Bookkeeping Usage. The usage of advanced bookkeeping is affected by human asset capabilities and the accessibility of offices and framework by 75.1%, with the remaining 24.9 ing impacted by components not included within the think about demonstrate (R Square esteem: 0.751).
The Influence of Invesment Knowledge and Return Investment on Student's Investment Interest in Investment Banking Products Lilis Nur'aisyah; Eriswanto, Elan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2193

Abstract

This research aims to examine the influence of investment knowledge and investment returns on students' investment interest in banking investment products. This research used a simple random sampling technique on 96 students in Sukabumi to reveal interest in investing in banking products. The associative quantitative approach in this research uses SPSS V.27 software in the processing process. Primary data was collected through a questionnaire using Google Form. The research results show that partially investment knowledge does not have a significant effect on students' investment interest in banking investment products, while investment returns have a significant effect on students' investment interest in banking investment products. Simultaneously, investment knowledge and investment returns have a significant influence on students' investment interest in banking investment products.

Page 23 of 27 | Total Record : 267

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