RELEVAN : Jurnal Riset Akuntansi

IMPLEMENTASI HASIL AUDIT LAPORAN KEUANGAN DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN (Studi Kasus di PT Astra Graphia Tbk Implementasi Audit Operasional Sistem Online)

Maria Vanina Vanina, Firstianty Wahyuhening Fibriany, Darma Wijaya — Mon, 25 Nov 2024 03:25:14 +0000

With the growing development of a company, the problems faced by the company also increase. The limitations of a leader in controlling and supervising the company's activities require the leader to delegate some authority to his subordinates. Therefore, leaders need a tool that can assess and evaluate company activities. The tool that can be used for this purpose is the implementation of operational audits. By conducting an operational audit, the company hopes to improve the efficiency and effectiveness of the part being audited. Based on the problems above, the authors conducted research at PT Astra Graphia Tbk, which is engaged in information technology and focuses on printing and digital services business activities. This research uses a descriptive method with a qualitative approach. Primary data is obtained from data collection, and secondary data is obtained from literature, books, and company documents.

Keywords: Audit, Financial Statements, Sales Efficiency and Effectiveness

THE INFLUENCE OF GOVERNANCE AND FINANCIAL PERFORMANCE ON FINANCIAL DISTRESS

Megita Dhisianti Megita Dhisianti, Lailah Fujianti, Mira Munira — Mon, 25 Nov 2024 08:41:09 +0000

This study aims to analyze about the effect of profitability, leverage, firm size, institutional ownership, and the proportion of independent commissioners to financial distress conditions. This study took samples from manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022. The selection of samples in this study used purposive sampling. Based on determined criteria obtained a sample of 48 companies so that the observation data amounted to 144. The analysis method in this study used descriptive statistical analysis and logistic regression analysis. The tool for this study used SPSS 29 software. The results from this study show that profitability, leverage, and the proportion of independent commissioners have a significant effect on financial distress conditions, while firm size and institutional ownership do not have a significant effect on financial distress conditions.

Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress

ANALISIS STRATEGI DALAM PENGELOLAAN USAHA KOPERASI MAHASISWA DI UNIVERSITAS ISLAM NEGERI RADEN MAS SAID SURAKARTA

Tue, 26 Nov 2024 08:16:59 +0000

Abstract

Student cooperatives are student activity units engaged in business in which there are various activities consisting of various fields that require management or management. Therefore, this article discusses how to manage a business through a student activity unit, namely KOPMA at Raden Mas Said State Islamic University Surakarta. The research method used is qualitative, namely the direct survey method and experiments, because the institution under study is a campus institution or student activity unit. The data source used from this research is conducting interviews with several members and students who are included in the student cooperative institution. then for this research data analysis technique such as through observation, interviews, and direct surveys. The results showed that KOPMA collaborated with several producers and founders in developing its business. KOPMA has various different fields of business, one of which is the most important business in the field of PSDA, because it has a goal of developing member resources and has a connection from one field to another. To hone the skills of members, KOPMA has a work project by holding training seminars in the field of entrepreneurship or the like according to the needs of KOPMA itself.

Keywords: Management, Student Cooperatives, and Resources

Pengaruh Kompetensi, Integritas dan Independensi Auditor terhadap Kualitas Audit

Fadhil Muhammad, Indra Satria, Tri Astuti — Thu, 28 Nov 2024 06:18:31 +0000

_{Tujuan penelitan ini adalah untuk mengetahui 1) pengaruh kompetensi terhadap kualitas audit, 2) pengaruh integritas terhadap kualitas audit, dan 3) pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilaksanakan pada Kantor Akuntan Publik Kota Jakarta Selatan. Penelitian ini menggunakan metode penelitian kuntitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer melalui kuesiner dan data sekunder seperti laporan/dokumen peneliti terdahulu. Teknik analisis data yang digunakan adalah statistik deskriptif, uji prasyarat analisis (normalitas, multikolinearitas, heterokedastisitas) dan uji hipotesis (uji t dan koefisien determinasi). Hasil penelitian ini menunjukkan 1) Terdapat pengaruh kompetensi terhadap kualitas audit, hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 2) Terdapat pengaruh integritas terhadap kualitas audit sebesar hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 3) Terdapat pengaruh independensi auditor terhadap kualitas audit hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,018 < 0,05), dan 4) Terdapat pengaruh kompetensi, integritas dan independensi auditor terhadap kualitas audit sebesar 62% dan sisanya sebesar 38% ditentukan oleh faktor lain yang bukan menjadi variabel dalam penelitian ini.
Kata Kunci: Kompetensi, Integritas, Independensi Auditor, Kualitas Audit
ABSTRACT
This study aims to determine 1) the influence of competency on audit quality, 2) the influence of integrity on audit quality, and 3) the influence of auditor independence on audit quality. This research was conducted at the South Jakarta City Public Accounting Office. This research uses quantitative research methods. The data sources used in this research are primary data through questionnaires and secondary data such as reports/documents from previous researchers. The data analysis techniques used are descriptive statistics, analysis prerequisite tests (normality, multicollinearity, heteroscedasticity) and hypothesis testing (t test and coefficient of determination). The results of this research show 1) There is an influence of competence on audit quality, this is proven by a

significance value of less than 0.05 (0.001 < 0.05), 2) There is an influence of integrity on audit quality as big as this is proven by a significance value of less than 0 .05 (0.001 < 0.05), 3) There is an influence of auditor independence on audit quality, this is proven by a significance value of less than 0.05 (0.018 < 0.05), and 4) There is an influence of auditor competence, integrity and independence on Audit quality is 62% and the remaining 38% is determined by other factors which are not variables in this research.
Keywords: Competence, Integrity, Auditor Independence, Audit Quality}

PENGARUH METACOGNITION, MOTIVATION, DAN BEHAVIOR TERHADAP KINERJA MAHASISWA SELAMA PERKULIAHAN DARING: STUDI KASUS PADA MAHASISWA AKUNTANSI UNIVERSITAS TRILOGI

Anisha Noviola, Ludwina Harahap — Sat, 30 Nov 2024 12:21:08 +0000

This study investigates the impact of metacognition, motivation, and behavior on the performance of accounting students during online learning at Universitas Trilogi Jakarta amidst the COVID-19 pandemic. The subjects of this research were accounting students at trilogi university. Primary data were collected through a questionnaire distributed via Google Forms. The sampling technique used was purposive sampling with the Slovin formula and a precision level of 10%, with a sample size of 80 respondents. The analysis was conducted using Structural Equation Modeling (SEM) with the assistance of Partial Least Squares (PLS) for data interpretation. The findings indicate that metacognition and motivation do not significantly affect the performance of accounting students at Universitas Trilogi, while the behavior variable shows that they have a positive influence on the performance of accounting students at Trilogy University, so it can be said that accounting students at Trilogy University have good behavior or behavior patterns that can affect academic performance.