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Uki Yonda Asepta
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Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Published by Universitas Ma Chung
ISSN : 23555483     EISSN : 27453545     DOI : https://doi.org/10.33479/parsimonia.2021.8.2
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Parsimonia adalah jurnal ilmiah dalam bidang akuntansi, manajemen dan bisnis yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ma Chung Malang. Jurnal ini diterbitkan dengan tujuan menjadi media publikasi artikel berbasis riset bagi para mahasiswa, akademisi dan praktisi di bidang akuntansi, manajemen, bisnis dan bidang lain yang berkaitan erat dengan ketiga tema tersebut.Tulisan maupun pendapat yang dimuat dalam jurnal ini adalah berasal dari setiap penulis dan tidak mewakili editor maupun Universitas. Jurnal Parsimonia menerima karya asli yang belum pernah dipublikasikan di jurnal lain. Sesuai dengan arti namanya, Jurnal Parsimonia menerima karya yang sederhana namun memberikan dampak dan manfaat yang besar dalam pengembangan ilmu dan praktik akuntansi, manajemen dan pengembangan bisnis di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN LOCUS OF CONTROL INTERNAL SEBAGAI VARIABEL MODERASI Yuhan, Elvira
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i2.601

Abstract

The purpose of this study was to examine the effect of due professional care, independence, experience, and competence on audit quality in Malang City moderated by locus of control. the number of respondents used in this study were 40 people from 11 public accounting firms. This study uses Moderated Regression Analysis as a test tool. The results of this study indicate that due professional care has a positive effect on audit quality on auditors in Malang City. while independence, experience, and expertise have no effect on investor decision making in Malang City. Locus of control moderating variable did not strengthen the influence of all research variables, namely due professional care, independence, experience, and competence on audit quality. This study shows that there are several variables that do not affect audit quality, which can be caused by many auditors adhering to principles that are in accordance with applicable regulations. Each region has different characteristics, educational background also has a role in influencing individual characteristics in decision making, because each individual has a variety and different levels of education depending on the individual's ability to interpret the knowledge obtained.
PENGARUH STORE ATMOSPHERE DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA GANGNAM MIE KOREA RESTO Kristanti, Ria Dwi; Putro, Tanto Askriyandoko
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i2.616

Abstract

Penelitian ini dilakukan pada usaha dagang dibidang Food and Beverage (F&B). Penelitian ini bertujuan untuk mengetahui pengaruh store atmosphere dan lokasi terhadap minat beli konsumen pada Gangnam Mie Korea Resto Arumdalu Blitar. Jenis penelitian ini adalah deskriptif kuantitatif. Pengambilan data menggunakan rumus Slovin dengan jumlah sampel 100 responden. Teknik pengumpulan data dalam penelitian ini adalah kuesioner, wawancara, dan observasi. Metode analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji hipotesis dan analisis regresi linier berganda dengan pendekatan statistik yang dilakukan melalui program SPSS.17. Hasil pengujian hipotesis yang dilakukan menunjukkan bahwa store atmosphere dan lokasi berpengaruh signifikan terhadap minat beli secara simultan dengan nilai f hitung sebesar 54,618 lebih besar dari f tabel dengan nilai probabilitas 0. Secara parsial, dari hasil uji t menunjukkan store atmosphere dan lokasi berpengaruh signifikan terhadap minat beli artinya masing-masing dari store atmosphere maupun lokasi terdapat pengaruh terhadap minat beli. R Square pada analisis regresi sebesar 53% dan sisanya 47% dijelaskan oleh faktor lain yang tidak dimasukkan dalam penelitian ini.
ANALISIS PENGARUH PELATIHAN DAN KEMAMPUAN KERJA GUNA MENINGKATKAN KINERJA KARYAWAN PT. DEWI SRI KECAMATAN WLINGI KAB. BLITAR Damayanti, Kristya; Sasmito, Aldi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i2.618

Abstract

Research at the coffee plantation company PT. Dewi Sri to find the effect of the training and ability / work skills on employee performance. The methods of collecting data and information through questionnaires and interviews with 67 respondents. The data analysis is descriptive quantitative analysis with validity test, reliability test, classical assumption test (normality, heteroscedasticity, autocorrelation, multicollinearity), multiple linear regression, hypotesis testing (partial test, simultaneous test) using SPSS softwar. The variables are job training and ability / job skills (independent variable), and employee performance (dependent variable). The results of partial test shows the independent variables, that is job training (X1) and work abilities / skills (X2) each have an effect on dependent variables, that is performance (Y). Simultaneous test result show that the independent variable training (X1) and work abilities/skills (X2)have an affect to dependent variable, that’s performance (Y).
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK, DAN ATRIBUT AUDIT PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN Shagan, Jessieca
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i2.620

Abstract

The purpose of this study is to analyze the effect of good corporate governance, characteristics, and audit attributes on the disclosure of company risk in the mining sector listed on the Indonesia Stock Exchange in 2019-2021. Risk disclosure is believed to have a role in increasing the credibility of the company's financial reporting and to assist investors in understanding the company's business strategy by obtaining broad information, especially related to risk information. The sampling technique was purposive sampling and obtained 21 companies with a research period of 3 years. The data analysis method used is multiple linear regression analysis using the Statistical Package for Social Science (SPSS) version 20. The theoretical basis used in this research is signaling theory and stakeholder theory. Good corporate governance is assessed using the variables of public ownership, independent commissioners, and audit committees. Company characteristics are assessed using profitability and leverage variables. While the audit attributes are assessed based on the quality of the external auditor. This study uses the voluntary risk disclosure standard developed by Mokhtar & Mellet (2013) which amounts to 40 items and is calculated using the content analysis method. The results showed that only leverage have significant effect on the company's risk disclosure. Meanwhile, public ownership, independent commissioners, audit committees, profitability, and quality of external auditors had no significant effect on the company's risk disclosure.
STUDI EMPIRIS PENGAMBILAN KEPUTUSAN INVESTASI INVESTOR KOTA MALANG PADA MASA PANDEMI COVID-19 Qushoyyi, Fadhiil Dzakwan
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v9i2.621

Abstract

The purpose of this study was to examine the effect of Anchoring, Representativeness, Availability and Overconfidence on Decision Making. Respondents in this study were Indonesian Capital Market Investors in Malang City. Respondents in this study amounted to 55 respondents. This study use the Multiple Linear Regression test tool. The results of this study indicate that Anchoring, Representativeness and Availability have no significant effect on Investor Decision Making in Malang City. Meanwhile, overconfidence has a significant effect on investors' decision making in Malang City. This study shows that there are several heuristic variables that do not affect investor decisions caused by other dimensional factors. Another dimension factor that causes differences in the results of empirical evidence is in Culture and Knowledge Sharing. In the context of Culture, each region has different characteristics of individual behavior. Knowledge Sharing as a factor also has a role in influence individual characteristics at decision making. Each individual has diversity and different level of knowledge sharing depending on the individual's ability to understand the knowledge obtained.
ANALISIS PENGARUH VARIABEL PENGAUDITAN DAN VARIABEL KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN Lim, Alex Christian; Stephanus, Daniel Sugama
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i1.669

Abstract

ABSTRACT This study aims to prove the influence of these variables on going concern audit opinions. these variables consist of two factors, namely auditing factors and financial factors. The auditing factors used in this study consist of audit quality, auditor reputation, audit tenure, audit lag, and opinion shopping. Then, the financial factors used in this study consist of profitability, liquidity, solvency, and leverage. The sample used in this research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange. The sample selection was carried out using a purposive sampling technique. Based on the sample selection process, 33 sample companies were obtained and the research observation period was carried out for 5 years, so that the total was 165 data, from 33 manufacturing companies in the consumer goods industry sector for 5 years. The type of data used is secondary data published by the Indonesia Stock Exchange, in the form of audited financial report data along with reports from independent auditors of manufacturing companies in the consumer goods industry sector. Data collection techniques were carried out using documentation techniques by searching for and collecting research object data. The analysis in this study uses logistic regression. The results of this study indicate that all independent variables used in this study have no significant effect on going concern audit opinion. This is because in this study using a sample of companies that do not experience negative profits (losses). Therefore the result is that all the independent variables used in this study have no significant effect on giving a going-concern audit opinion to companies that experience positive net profit (profit). Keywords: Going Concern Audit Opinion, Audit Quality, Auditor Reputation, Audit Tenure, Audit Lag, Opinion Shopping, Profitability, Liquidity, Solvency, Leverage.
PENGARUH CORPORATE GOVERNANCE TERHADAP VALUE OF THE FIRM DENGAN COST OF CAPITAL SEBAGAI VARIABEL INTERVENING Gunawan, Anita Jessica
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i1.696

Abstract

This study aims to prove the influence of corporate governance variables on the value of the firm. These variables are the size of the board of commissioners, the size of the board of directors, and the independent commissioners. This research was also conducted to determine the direct or indirect influence of the cost of capital variable as a mediation variable in this study. The sample used in this study was a manufacturing company listed on the Indonesia Stock Exchange for the period 2017—2021. The sample obtained in this study was 213 companies. The type of data used in this study is secondary data in the form of company financial statements published by the Indonesia Stock Exchange. The collection technique in this study was carried out with documentation techniques obtained from the published company's financial statements. This research data analysis technique uses Partial Least Squares Structural Equation Modeling (PLS-SEM) with a regression analysis base. The data analysis tool used is SmartPLS 4.0. The results of this study show that the independent commissioner variable has a positive effect on the value of the company, while the variables of the size of the board of commissioners and the size of the board of directors have no effect. The variable cost of capital positively affects the value of the company. On the other hand, the variables of the size of the board of commissioners, the size of the board of directors, and the independent commissioners have no effect on the cost of capital. Similarly, variable capital costs do not affect the mediating effect on the relationship between corporate governance and the value of the firm.
ANTESEDEN DARI CONTINUANCE INTENTION TO USE E-PAYMENT DANA PADA PENGGUNA GENERASI Z Harisma, Ainun; Padmalia, Metta
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i1.699

Abstract

The development of the Internet is increasing day by day, and more companies are trying to create products and services to meet people's needs. So the company must continue to work to create a strategy that attracts consumers. This study aims to determine sales promotion, perceived ease of use of DANA e-payment with customers as an Intervening Variable in Generation Z. The population in this study are active users of DANA e-payment for transactions. The number of samples used as many as 120 respondents through purposive sampling with data collection (questionnaire). The media analysis used in this research is the SmartPLS program. The results showed that Sales Promotion had a significant positive effect on Customer Satisfaction, Perceived ease of use had a significant positive effect on customer satisfaction, Customer satisfaction had a significant positive effect on Continuance Intention to Use, Sales Promotion had a significant positive effect on Continuance Intention to use through Customer Satisfaction as an Intervening Variable, and Perceived Ease of Use has a significant positive effect on Continuance Intention to Use through Customer Satisfaction as an Intervening Variable.
DETERMINAN AUDIT DELAY DAN PERAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI PEMODERASI Monica, Agnes
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i1.701

Abstract

The purpose of this study is to find empirical evidence regarding the effect of audit tenure, information asymmetry, financial distress, and the complexity of company operations on audit delay, as these effects will be moderated by industry specialization of auditors. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2021. This quantitative research used the documentation method as sampling. The sample for this study is 725 company data based on certain criteria. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the variable audit tenure and financial distress have a positive effect on audit delay, information asymmetry and the complexity of company operations have a negative effect on audit delay. the auditor industry is able to weaken the effect of information asymmetry and financial distress on audit delay. Meanwhile, this study contributes to supporting some explanations from agency theory on the audit delay phenomenon investigated. In addition, this research is also useful for the Public Accounting Firm (KAP) and company management in order to understand the triggering factors for audit delay.
DAPATKAH HEDONIC VALUE MEMPENGARUHI WILLINGNESS TO PAY PRODUK BAHAN MAKANAN ORGANIK ? Adiputra, Kevin; Sienatra, Krismi Budi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i1.705

Abstract

Penelitian ini dilakukan untuk mengetahui hubungan antara nilai utilitarian dan nilai hedonis terhadap kesediaan membayar produk beras organik. Penelitian ini dilatarbelakangi untuk mengetahui apa yang mempengaruhi konsumen terhadap produk makanan organik yang lebih mengarah pada variabel nilai utilitarian atau nilai hedonis. Tujuan penelitian ini juga dilakukan untuk mengetahui indikator apa saja yang mempengaruhi kesediaan membayar produk bahan organik. Metode yang digunakan untuk pengumpulan data dalam penelitian ini adalah metode sensus dimana metode ini mengambil seluruh populasi sebagai sampel. Sampel yang digunakan untuk penelitian ini adalah 60 orang yang disebar melalui media online dengan menggunakan kuesioner berbasis online. Hasil penelitian menunjukkan bahwa nilai hedonis tidak mempengaruhi kesediaan untuk membayar, sedangkan nilai utilitarian mempengaruhi kesediaan untuk membayar

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