Browsing by Author "Susiani, Rini"

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    Effectiveness of Regional Property Management: A Study on Bandung City Department of Fire and Disaster Management
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Ligar Hardika, Andhika; Ilyas, Supriyanto; Sugianto Yusuf, Paulus; Susiani, Rini
    This study aims to determine the effectiveness of regional management in the Department of Fire and Disaster Management in Bandung. The population in this study is the Secretariat in the fire and disaster management department. This study uses a trial with 30 respondents who are used to test research instruments taken from the population. Prerequisite test analysis includes a normality test, correlation test, model compatibility test, and hypothesis test. The research method used in this research is quantitative research with descriptive and verification research designs. This is also supported by the results of the determination coefficient of 75.90% which shows that the Government's Internal Control System influences the Effectiveness of Regional Property Management and 24.10% is influenced by other factors not examined.
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    FACTORS AFFECTING THE AUDITOR SWITCHING ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Susiani, Rini; Islahuzzaman; Subing, Hesty Juni Tambuati; Mariana, Citra
    Auditors Switching in Indonesia are ideally carried out in a mandatory manner, in accordance with the Minister of Finance Regulation No.17 / PMK.01 / 2008, but in fact, the auditor switching phenomenon shows companies that conduct voluntary auditor switching. The results of previous studies on auditor switching show contradictory results (research gap), therefore it is necessary to do research again to verify the theory of the factors that influence auditor switching. The purpose of this study is to determine the factors that influence auditor switching in Indonesia. The population of this study is manufacturing companies listed on the Stock Exchange during the period 2010-2017. The sample selection technique uses sampling purposes with the unit of analysis is the company's financial statements, and obtained a sample of 217 financial statements from 31 companies. The research method used is descriptive analysis method and hypothesis testing using the Logistic Regression model with the help of the SPSS for Windows version 21 software program. The results of this study indicate that audit opinion and management change have a positive effect on auditor switching, while the auditor's reputation has no effect on auditor switching.
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    INTERNAL FACTORS AND FIRM VALUE: A Case Study of Indonesia Listed Companies
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Mariana, Citra; Andari, Diah; Susiani, Rini; Saudi, Mohd Haizam Mohd
    This study aims to reveal the debt to equity ratio and return on assets to the firm value in the property and real estate sector companies on the Indonesia Stock Exchange in 2015-2017. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyse the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the debt to equity ratio and return on assets simultaneously have a positive effect on the firm value on property and real estate companies on the Indonesia Stock Exchange in 2015-2017. Partially the debt to equity ratio affect the firm value of property and real estate companies on the Indonesia Stock Exchange in 2015-2017. Return on assets effect the firm value in property and real estate companies on the Indonesia Stock Exchange in 2015-2017.
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    KNOW YOUR CUSTOMER PRINCIPLES (PMPJ) IN PREVENTING CRIMINAL ACT OF MONEY LAUNDERING
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Susiani, Rini; Syafdinal; Agustina, Ingrid Larasati; Arsalan, Syakieb
    Prevention and eradication of Money Laundering not only threatens the stability and integrity of the country's economy and financial system but threatens the joints of life in society, nation and state. This study uses a descriptive qualitative method, which aims to describe the additional audit procedures for PMPJ implementation. Data obtained through the study of journal literature and electronic media. The results of this study indicate an increase in the number of reports about alleged money laundering received by PPATK indicating there is public awareness in supporting government policies in the prevention and eradication of Money Laundering, through the determination of reporting parties and the establishment of Know Your Customer Principles for Accountants and Public Accountants in carrying out his profession and administrative sanctions from PPPK if the Public Accountant does not apply PMPJ.
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    PENGARUH KUALITAS AUDIT TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Susiani, Rini; Edison, Acep
    Studi bertujuan untuk mengetahui bagaimana gambaran dan melakukan pengujian hipotesis secara partial dan simultan Kualitas Audit yang diproksi dengan variabel Independensi, Keahlian Professional, Lingkup Kerja Pemeriksaan, Pelaksanaan Pekerjaan Pemeriksaan terhadap Pengendalian Internal pada Bank Jabar Banten Kota Bandung yang dianalisis menggunakan regresi liniear berganda. Penelitian ini merupakan penelitian eksplanatori crossectional dengan tipe investigasi deskriptif verifikatif dan unit analisis penelitian internal auditor serta bagian lainnya yang terkait. Teknik sampling yang digunakan purposive sampling. Hasil penelitian menunjukan hipotesis partial dan simultan signifikan Ha diterima, bahwa variabel independensi, Keahlian Professional, Lingkup Kerja Pemeriksaan, Pelaksanaan Pekerjaan Pemeriksaan signifikan berpengaruh serta berkontribusi positif terhadap Pengendalian Internal.
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    PENGARUH OPINI AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2015
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Restian, Syifa Mulya; Yuniarti, Rita; Susiani, Rini
    Perusahaan seharusnya mengganti auditornya sesuai dengan peraturan yang berlaku, namun masih banyak perusahaan yang melakukan pergantian auditor di luar ketentuan undang-undang. Beberapa penelitian terdahulu mengenai auditor switching menunjukkan hasil yang berbeda-beda antara peneliti satu dengan yang lainnya (research gap), oleh karena itu perlu dilakukan penelitian ulang untuk mencoba memverifikasi teori tentang auditor switching pada perusahaan manufaktur yang terdaftar di BEI. Tujuan dari penelitian ini untuk menemukan bukti mengenai pengaruh opini audit, reputasi kantor akuntan publik dan pergantian manajemen terhadap terjadinya pergantian auditor secara voluntary. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur yang terdaftar di BEI periode tahun 2010 – 2015 (audited) yang di peroleh dari website resmi BEI yaitu www.idx.co.id. Variabel bebas yang digunakan dalam penelitian ini adalah opini audit, reputasi kantor akuntan publik dan pergantian manajemen, sedangkan yang menjadi variabel terikat dalam penelitian ini adalah auditor switching. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode tahun 2010 – 2015. Teknik pengumpulan sampel menggunakan purposive sampling dengan unit analisis laporan keuangan tahunan yang telah diaudit, dan di peroleh sampel sebanyak 180 laporan keuangan dari 30 perusahaan. Metode penelitian yang digunakan adalah analisis deskriptif dan pengujian hipotesis menggunakan model regresi logistik dengan bantuan program EViews 8. Hasil penelitian ini menunjukkan bahwa secara parsial opini audit berpengaruh tidak siginifikan terhadap auditor switching. Sedangkan reputasi kantor akuntan publik secara parsial berpengaruh signifikan terhadap auditor switching, dan pergantian manajemen berpengaruh signifikan terhadap auditor switching.
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    TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mariana, Citra; Mulyati, Yati; Andari, Diah; Subing, Hesty Juni Tambuati; Susiani, Rini
    This study aims to reveal firm size and leverage on tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the firm size has no influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. Leverage influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018.