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DETERMINANT OF AUDIT DELAY IN INDONESIA 印度尼西亚审计延迟的决定因素
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2023-06-13 DOI: 10.30996/jea17.v8i1.8459
Denari Dhahana Edtiyarsih
{"title":"DETERMINANT OF AUDIT DELAY IN INDONESIA","authors":"Denari Dhahana Edtiyarsih","doi":"10.30996/jea17.v8i1.8459","DOIUrl":"https://doi.org/10.30996/jea17.v8i1.8459","url":null,"abstract":"This research is a study using the literature study method which raises five recent studies in 2022 which project audit tenure, firm age, auditor relations, audit opinion, public accounting firm reputation, profitability, solvency, internal audit and the covid-19 pandemic, and committee audit against audit delay. The purpose of this study is to analyze more comprehensively the results of the five studies that have been carried out supported by other sources to increase literacy such as other research journals and books related to the analysis of determinants of audit delay.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133874393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MOVEMENT ANALYSIS GOLD PRICE DURING COVID-19 YEARS 2020 - 2021 2020 - 2021年COVID-19期间黄金价格走势分析
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2023-06-13 DOI: 10.30996/jea17.v8i1.8724
N. Yuniarsih, Anita Permatasari
{"title":"MOVEMENT ANALYSIS GOLD PRICE DURING COVID-19 YEARS 2020 - 2021","authors":"N. Yuniarsih, Anita Permatasari","doi":"10.30996/jea17.v8i1.8724","DOIUrl":"https://doi.org/10.30996/jea17.v8i1.8724","url":null,"abstract":"Gold is a type of investment instrument that can be used as an alternative choice for investors \u0000and can be used as one of the portfolio diversification strategies. One of the considerations in investment activities in the capital market is the rate of return of the investment instrument. The ups and downs of gold price movements in this study are influenced by three factors, namely the rupiah exchange rate against the USD, inflation and the Indonesian Interest Rate (SBI), which we now know better as BI 7-day. The BI rate or BI 7-day has a function as a suppressor of the inflation rate so that economic conditions are maintained. The research design is in the form of quantitative research using secondary data while the research design used is a causal design and uses a Static tical Package for Social Sciences (SPSS) for data processing. The results of the first study show that there is an influence between the Rupiah exchange rate and the USD affecting the movement of gold during Covid-19 in 2020-2021. The results of the second study show that there is an influence between inflation affecting the movement of gold during Covid -19 in 2020-2021. The results of the third study show that there is no influence between BI 7-day on the movement of gold during Covid-19 in 2020-2021.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123395340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
LEGAL DIVERSIFICATION AS A STRATEGY TO REDUCE INVESTMENT RATIOS 合法分散投资作为降低投资比例的策略
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2023-06-13 DOI: 10.30996/jea17.v8i1.8721
Lidya Manuelia, L. Uzliawati
{"title":"LEGAL DIVERSIFICATION AS A STRATEGY TO REDUCE INVESTMENT RATIOS","authors":"Lidya Manuelia, L. Uzliawati","doi":"10.30996/jea17.v8i1.8721","DOIUrl":"https://doi.org/10.30996/jea17.v8i1.8721","url":null,"abstract":"Everyone who invests will want to get optimal profits with a growing capital value, whether using long-term investments or short-term investment products. Therefore, a strategy is needed in making investments. One of them is by investment diversification. Investment diversification is a widely accepted strategy for reducing investment risk. In analysing the portfolio, continuous analysis is needed in order to obtain relevant information, so that the target of portfolio formation through diversification provides optimal results. At the time when the traditional portfolio was recognised, the simple diversification of investments was the commonly used strategy, however, due to its inability to recognise the correlation between returns on different investments, simple diversification was replaced with efficient diversification. This study is aimed at conducting a comparative analysis between the simple and efficient diversification of investments, and to determine the combination of expected return and LQ-45 stock risk in order to select investments in Indonesia Stock Exchange through the establishment of an optimum portfolio.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"152 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126993553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALYSIS OF OPERATIONAL MANAGEMENT PERFORMANCE THROUGH APPLICATION OF STANDARD COSTING IN PT. ATLANTIC BIRURAYA 运用标准成本法分析大西洋碧水公司的经营管理绩效
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2023-06-07 DOI: 10.30996/jea17.v8i1.8694
Cholis Hidayati, Ariya Amelia
{"title":"ANALYSIS OF OPERATIONAL MANAGEMENT PERFORMANCE THROUGH APPLICATION OF STANDARD COSTING IN PT. ATLANTIC BIRURAYA","authors":"Cholis Hidayati, Ariya Amelia","doi":"10.30996/jea17.v8i1.8694","DOIUrl":"https://doi.org/10.30996/jea17.v8i1.8694","url":null,"abstract":"The purpose of this study to analyze the performance of operational management by evaluating the variance resulting from standard conversion costs and actual conversion costs. The design of this research is to do a case study approach. The data used is the production cost report for the period January to October 2022. In addition, there is historical data regarding packaging purchases and information about the company. The method used in this study is a qualitative method by calculating the conversion cost variance. The results of the study show that there is a favorable variant in the cost of converting finished goods to cups of -Rp. 26,884,087.42, an unfavorable variant in the cost of converting finished goods to bottles of Rp. 24,115,098.18, an unfavorable variant in the cost of converting finished goods to gallons of Rp. 83,162,947. 03. From the results of this study it can be seen how the role of operational management during a series of production processes. There are still obstacles beyond the control of operational management and the lack of evaluation of standard costs on a regular basis causes a number of cost deviations that can be detrimental to the company.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130387895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
EFFECT OF AUDIT STANDARD COMPLIANCE, DIGITAL AUDIT, TIME BUDGET PRESSURE ON RED FLAG AND AUDIT DELAY 审计标准符合性、数字化审计、时间预算压力对红旗和审计延迟的影响
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2023-05-30 DOI: 10.30996/jea17.v8i1.8490
Nanda Oktaviyanto, T. Ratnawati
{"title":"EFFECT OF AUDIT STANDARD COMPLIANCE, DIGITAL AUDIT, TIME BUDGET PRESSURE ON RED FLAG AND AUDIT DELAY","authors":"Nanda Oktaviyanto, T. Ratnawati","doi":"10.30996/jea17.v8i1.8490","DOIUrl":"https://doi.org/10.30996/jea17.v8i1.8490","url":null,"abstract":"The purpose of this study was to test the ability of red flags as mediation of audit delay. This research was conducted because it is to test that red flags are signs of fraud or indications of fraud that auditors must pay attention to avoid audit delay. A total of 40 questionnaires were distributed to auditors from junior to partner level, but only 37 questionnaires were returned and processed. Hypothesis testing in this study uses analysis with the SmartPLS application with the Outer Model and Inner Model Test. The results showed that red flag is a mediation showing that red flag has a significant effect on audit delay. This shows that in the presence of red flags, auditors must be more careful and take immediate action to prevent audit delay through the variables tested, namely, Audit Standards Compliance, Digital Audit, Time Budget Pressure.  Audit delay can occur due to red flags so that the auditor's decision to make a decision to provide an opinion will take a longer time.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126129021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
EFFECT OF EXPORT-IMPORT OF OIL AND GAS COMMODITIES ON FOREIGN EXCHANGE RESERVES IN INDONESIA 石油和天然气商品进出口对印尼外汇储备的影响
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2023-05-29 DOI: 10.30996/jea17.v8i1.8636
Ririt Iriani Sri Setiawati, Meyva Harpy
{"title":"EFFECT OF EXPORT-IMPORT OF OIL AND GAS COMMODITIES ON FOREIGN EXCHANGE RESERVES IN INDONESIA","authors":"Ririt Iriani Sri Setiawati, Meyva Harpy","doi":"10.30996/jea17.v8i1.8636","DOIUrl":"https://doi.org/10.30996/jea17.v8i1.8636","url":null,"abstract":"Foreign exchange reserves are an important tool and source of financing for the state for national development. Changes in the value of the country's foreign exchange reserves are influenced by several factors, one of which is export-import activities. This study aims to analyze the effect of oil and gas exports and imports comodity on Indonesia's foreign exchange reserves in 2013-2022. The analytical method used in this study is multiple linear regression analysis. The data source used is a secondary time series data source obtained from the Central Bureau of Statistics (BPS). Data processing is done with the help of a computer application, namely the SPSS program. The results of the study show that Oil and Gas Exports (X1) and Oil and Gas Import Variables (X2) have a significant effect on Indonesia's Foreign Exchange Reserves for 2013- 2022.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129013777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
MEDIATION OF ATLAS IN THE EFFECT OF AUDIT EXPERIENCE AND COMPETENCE ON AUDIT RISK 图谱在审计经验和能力对审计风险影响中的中介作用
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2023-05-26 DOI: 10.30996/jea17.v8i1.8486
Rudiana Fibriani, Arief Nurdiannova Q, Ujang Syaiful Hidayat
{"title":"MEDIATION OF ATLAS IN THE EFFECT OF AUDIT EXPERIENCE AND COMPETENCE ON AUDIT RISK","authors":"Rudiana Fibriani, Arief Nurdiannova Q, Ujang Syaiful Hidayat","doi":"10.30996/jea17.v8i1.8486","DOIUrl":"https://doi.org/10.30996/jea17.v8i1.8486","url":null,"abstract":"In conducting an audit, the auditor must pay attention to audit risk in order to provide an accurate opinion on the financial statements. Currently, ATLAS is used in financial statement audits to improve the quality of auditors' work. This quantitative research using the SEM-PLS method aims to determine whether ATLAS is also able to mitigate audit risk and see whether the auditor's experience and competence factors can support the use of ATLAS, and whether ATLAS mediates the effect of auditor experience and competence on audit risk. The research respondents were 31 KAPs in Surabaya. The results found that Audit Experience, Competence and ATLAS have an influence on ATLAS but both have a negative effect on Audit Risk, while ATLAS mediates the negative effect of Audit Experience and Competence on Audit Risk.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130414948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PERCEPTION OF PUBLIC HOSPITALS AT MALANG RAYA IN THE APPLICATION OF GREEN ACCOUNTING 玛琅拉雅公立医院应用绿色会计的看法
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2023-01-25 DOI: 10.30996/jea17.v7i2.8098
Muhammad Hasyim Ashari, Gusnar Mustapa
{"title":"PERCEPTION OF PUBLIC HOSPITALS AT MALANG RAYA IN THE APPLICATION OF GREEN ACCOUNTING","authors":"Muhammad Hasyim Ashari, Gusnar Mustapa","doi":"10.30996/jea17.v7i2.8098","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.8098","url":null,"abstract":"The aim of this study is to determine the perception of public hospitals in the area of MalangRaya in relation to the application of green accounting. The approach in this survey researchuses descriptive quantitative. 35 samples from 40 population groups of public hospitals are likelyto be obtained by distributing questionnaires which calculated the average value of eachexplanation to be interpreted and closed. The conclusion of this study shows that the perceptionof public hospitals regarding the use of green accounting in public hospitals in Malang Raya,based on respondents' responses, shows that public hospitals agree to the use of greenaccounting based on financial activities, social activities and environmental activities. Thelimitation of the study is that it is difficult to obtain responsive data due to procedures andbureaucracy, as well as differences in the position, position and level of education ofrespondents, which can lead to different perceptions of the use of green accounting in publichospitals. The results of this study are expected to provide guidance on how to regulate greenaccounting in public hospitals","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136082847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ASSOCIATION OF OVERCONFIDENCE MANAGEMENT WITH EARNINGS MANAGEMENT: MODERATION OF AUDIT COMMITTEE EFFECTIVENESS 过度自信管理与盈余管理的关联:审计委员会有效性的调节
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2022-12-01 DOI: 10.30996/jea17.v7i2.7495
Ardhi Islamudin
{"title":"ASSOCIATION OF OVERCONFIDENCE MANAGEMENT WITH EARNINGS MANAGEMENT: MODERATION OF AUDIT COMMITTEE EFFECTIVENESS","authors":"Ardhi Islamudin","doi":"10.30996/jea17.v7i2.7495","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.7495","url":null,"abstract":"This study aims to obtain information and empirical evidence about the association of managerial overconfidence on earnings management and the effect of moderating the effectiveness of the audit committee. This study uses 1938 observations of companies listed on the Indonesian stock exchange for six periods from 2013 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS 25 software. This study finds that managerial overconfidence has a significant positive association. on earnings management, this is due to managerial overconfidence who feels he is better than other parties so that they ignore the realistic evaluation, when an investment project is not as estimated, they will perform earnings management to cover their miscalculations. Furthermore, the audit committee was unable to reduce the positive association of managerial overconfidence on earnings management, from the research data it was found that the company only met a few criteria for the effectiveness of the audit committee. \u0000  \u0000Keywords: Managerial, Overconfidence, Earnings Management, Good Corporate Governance, Audit Committee \u0000 ","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133075142","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
CONSTRUCTION ACCOUNTABILITY IN THE RENTAL HOUSE SERVICE BUSINESS 租赁房屋服务业务的建设责任
JEA17: Jurnal Ekonomi Akuntansi Pub Date : 2022-12-01 DOI: 10.30996/jea17.v7i2.7274
I. A. Kustiwi
{"title":"CONSTRUCTION ACCOUNTABILITY IN THE RENTAL HOUSE SERVICE BUSINESS","authors":"I. A. Kustiwi","doi":"10.30996/jea17.v7i2.7274","DOIUrl":"https://doi.org/10.30996/jea17.v7i2.7274","url":null,"abstract":"This study aims to uncover the construction of accountability owned by rental house service business owners domiciled in Surabaya. The approach used the phenomenological paradigm to dig deeper into the value of ever-changing and dynamic phenomena. The results of the study explained that homeowners in running their business are not only profit-oriented which is used as the initial intention in running their business. Instead, it interprets the value of accountability more deeply, namely accountability which is in line with the original intention in doing business with high spirituality. The meaning of accountability is believed to consist of accountability for the tenants of the house, accountability for the environment around the rental house service business, and accountability to God as a reflection of the end of life. Limitations were found from the results of research that focused on rental business owners. So it is hoped that further research can dig deeper into the meaning of accountability that can be practiced by business people in various business fields by prioritizing accounting practices based on the value of local wisdom, culture, social, and religion.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123185737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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