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Measurement : Jurnal Akuntansi
Published by Universitas Riau Kepulauan Batam
ISSN : 22525394     EISSN : 27147053     DOI : 10.33373
Core Subject : Education, Social,
Education Social Sciences
Measurement adalah Jurnal ilmiah Dosen di Prodi Akuntansi Fakultas Ekonomi Universitas Riau Kepulauan Batam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 262 Documents
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Conflict Structuration in Audit Findings Negotiation: A Case Study of a Private University Reaccreditation in North Jakarta Meiden, Carmel; Dema, Yosef; Djuitaningsih, Tita
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8724

Abstract

This research examines the structuration of conflicts during the negotiation of audit findings within the context of private university reaccreditation. The study focuses on identifying the key factors that initiate and escalate conflicts, as well as the strategies employed by auditors and university officials to manage and resolve these conflicts. It also explores the influence of power dynamics, communication, and economic constraints on the negotiation process. The research utilizes qualitative methods, including observations of auditor-auditee interactions and document analysis, to investigate the complexities of audit negotiations. The study is anchored in Giddens' Structuration Theory, which provides a framework for understanding how institutional structures and individual actions shape the conflict dynamics. The findings reveal significant power imbalances between auditors and auditees, communication challenges, and economic constraints that contribute to the structuration of conflicts. The study also highlights how procedural rigidity and the struggle to align local practices with international standards exacerbate these conflicts, ultimately impacting the outcomes of the reaccreditation process. The research underscores the need for improved decision-making processes, genuine compliance practices, better resource management, and effective communication to enhance the reaccreditation process. These findings offer valuable insights for policy development and institutional governance in the higher education sector.
Mutu Laba Dalam Perspektif Kinerja Keuangan Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Aprilaurina, Khoirunisa; Sari, Shinta Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8841

Abstract

Earnings quality is an important indicator of the ability of earnings presentation to accurately depict the company's profitability. This study aims to analyze the influence of liquidity, solvency, activity, and profitability on earnings quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024 period. The research employed a quantitative approach. The sample consist of 112 consumer non-cyclicals sector companies listed on the IDX between 2022 and 2024. Purposive sampling technique is utilized to determine the sample, resulting in 73 qualifying companies. Data analysis involved multiple linear regression analysis. The research concludes that liquidity, activity, and profitability influence earnings quality, while solvency does not influence earnings quality.

Page 27 of 27 | Total Record : 262

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