Browsing by Author "Yuniarti, Rita"

Now showing 1 - 9 of 9
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    Aturan Etika Dalam Profesionalisme Seorang Akuntan Publik
    (Universitas Widyatama, 2003-08) Yuniarti, Rita
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    AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY
    (Journal of Global Management, 2011-07) Yuniarti, Rita
    This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the auditfirm size (size public accountingfirm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the CPA Firm in Bandung, West lava, Indonesia. This type of research is descriptive verification research, because it describes the variables and observes the correlation of these variables from the hypothesis that has been made systematically through statistical testing. The statistical test use path analysis and the examination of the hypothesis in this research using two ways: simultaneous test and individual test (partial), using t-test and f-test. Empirical test results that the CPA firm size does not significantly affect to audit quality in public accounting firm in Bandung, whereas the amount of audits significantly affect to quality of audit and simultaneously CPA firm size and audit fees do not significantly affect to quality of audit in public accounting firm in Bandung.
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    AUDIT FIRM SIZE, AUDIT FEE, QUALITY AUDIT
    (2nd International Conference on Business and Economic Research (2nd ICBER 2011), 2011-03-14) Yuniarti, Rita
    This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the auditfirm size (size public accountingfirm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the CPA Firm in Bandung, West lava, Indonesia. This type of research is descriptive verification research, because it describes the variables and observes the correlation of these variables from the hypothesis that has been made systematically through statistical testing. The statistical test use path analysis and the examination of the hypothesis in this research using two ways: simultaneous test and individual test (partial), using t-test and f-test. Empirical test results that the CPA firm size does not significantly affect to audit quality in public accounting firm in Bandung, whereas the amount of audits significantly affect to quality of audit and simultaneously CPA firm size and audit fees do not significantly affect to quality of audit in public accounting firm in Bandung
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    THE EFFECT OF AUDIT COMPLEXITY TO AUDIT FEE
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Yuniarti, Rita; Sari, Oktora Yogi
    Audit of financial statements can make financial statements more credible[1]because the audit can improve the quality of the information[2] and public accounting profession is a profession whose main service is attestation services and the results of his work is used widely by the public as one of the important considerations in economic decision making[3], but the fee audit received by the public accounting firm (CPA Firm)in Indonesia is not appropriate, this is evidenced by a per capita income is still small in public accounting firm (CPA Firm), which is slightly above the average national per capita income.
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    THE EFFECT OF INTERNAL CONTROL AND WHISTLEBLOWING SYSTEM TO FRAUDULENT FINANCIAL STATEMENT
    (Solid State Technology Volume: 63 Issue: 4, 2020) Yuniarti, Rita; Putriwijaya, Raissa Salsabila; Zulfikar, Giannanda; Maulana, Iqbal; Sigiro, Martin Fernando
    This research was conducted with the aim of knowing the effect exerted by internal control and whistleblowing systems on the occurrence of a fraudulent financial statement that may occur in an organization. This research was made with a quantitative approach. By carrying out surveys and sampling of respondents totaling 30 employees at Bank BJB Sukajadi branch office in the city of Bandung. The results of hypothesis testing using the Explanatory method and primary data collection using random sampling techniques state that Internal Control and the Whistleblowing System have an effects on Fraudulent Financial Statement, where if the Internal Control and Whistleblowing System functions run effectively in the Organization, then the risk should be the occurrence of fraud in financial statement can be reduced. This will be very helpful in achieving the goals of the organization. Therefore, all elements in the organization must fully support the existence of Internal Control and Whistleblowing systems in preventing Fraudulent Financial Statement.
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    THE INFLUENCE OF LOAN TO DEPOSIT RATIO (LDR) AND OPERATIONAL COST TOWARDS OPERATIONAL INCOME (BOPO) AGAINST RETURN ON ASSETS (ROA) (Empirical Study on Banking Company Listed in Indonesia Exchange Period 2014-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nababan, Daniel; Saudi, Mohd Haizam Mohd; Yuniarti, Rita
    Bank is one of the financial institutions that main activity is to collect funds from the community and then distribute them with the aim to earn a profit. This study aims to empirically the Influence of Loan to Deposit Ratio (LDR) and Operational Cost to Operational Income (BOPO) to Return On Assets (ROA) on Banking Company Listed in Indonesia Stock Exchange Period 2014-2018. This research uses purposive sampling technique. The data used in this study is secondary data from annual financial reports that have been published by banking company listed in Indonesia Stock Exchange. The data were analyzed using descriptive statistic analysis, classic assumption test, multiple regression analysis, determination coefficient analysis (R2), and hypothesis testing using ttest and Ftest with 5% significance level. The results of this study indicate that partially Loan to Deposit Ratio (LDR) have a positive influence to Return On Assets (ROA) Operational Cost to Operational Income (BOPO) have a negative influenceto Return On Assets (ROA). While simultaneously, Loan to Deposit Ratio (LDR) and Operational Cost to Operational Income (BOPO) haveinfluenceto Return On Assets (ROA).
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    THE INFLUENCE OF POINT OF SALES INFORMATION SYSTEM ON INVENTORY CONTROL
    (De la Salle Lipa Philipines + Universitas Widyatama Bandung, 2011-04-27) Yuniarti, Rita; Maryam, Alya
    This study examines the effect of point of sales system in supporting the efficiency and effectiveness of inventory control. This type of research is descriptive verification research. In this study, the unit of analysis is a retail company located in the eastern Bandung area. Regression analysis showed that improved implementation information systems of point of sales will increase the inventory control, and t test results showed that the information systems of point of sales has a significant influence to inventory control. Keywords: point of sales information systems, inventory control
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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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    THE VALUE CHAIN ANALYSIS OF GO-JEK
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Sari, Oktora Yogi; Yuniarti, Rita
    Online transportation is one of the newest service innovation in m-commerce. Online transportation service or ride-sharing is an individual transportation service where a customer can order a ride through mobile application and the driver can respond to the order through the applications, and customer can easily find transportation to commute to other places (time efficiency). Service quality is an important aspect in m-commerce that can determine customer behavior, satisfaction, and intention to use certain product or service. It is argued that service quality provides long-term success and can be competitive advantage. Therefore, it is important to assess and measure the service quality especially services provided in m-commerce environment. A value chain is comprised of the series of events surrounding the development, production, and delivery of a good or service desired by targeted consumers. This is achieved by ensuring that Goods gain consumer-recognized value as they move through each step of the chain. In an efficient and effective value chain, this is achieved through coordinating operations in a manner that ensures the involved companies are able to create more consumer recognized value than their competitors. The aim of this research is to analyze value chain of online transportation service focusing on technology aspect as the source competitive advantage.