Roza Mulyadi | Universitas Budi Luhur (original) (raw)

Papers by Roza Mulyadi

Accounting and Management Journal

Penelitian ini dilakukan untuk mengetahui pengaruh inovasi hijau (GI) terhadap nilai perusahaan (... more Penelitian ini dilakukan untuk mengetahui pengaruh inovasi hijau (GI) terhadap nilai perusahaan (FV) dengan akuntansi manajemen lingkungan (EMA) sebagai variabel intervening. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur dan sektor utama yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Dengan menggunakan metode purposive sampling, didapatkan 30 perusahaan yan memenuhi kriteria sebagai sampel penelitian. Penelitian ini menggunakan data sekunder yan diperoleh dari website Bursa Efek Indonesia. Metode analisis yang digunakan pada penelitian ini adalah regresi linier berganda dengan mengunakan aplikasi penolah data IBM SPSS 22. Hasil penelitian ini menunjukkan bahwa: (1) green innovation berpengaruh positif terhadap environmental management accounting. Hal ini ditunjukkan dengan besarnya tingkat signifikansi 0,000 yang berada dibawah tingkat signifikansi 0,05 (0,000< 0,05). (2) green innovation tidak berpengaruh positif terhadap firm value. Hal in...

Jurnal Riset Akuntansi Terpadu, 2020

Journal of Applied Business, Taxation and Economics Research, 2022

The study was conducted to determine the effects of corporate governance, audit quality, and audi... more The study was conducted to determine the effects of corporate governance, audit quality, and auditor industry specialization on the integrity of financial statements (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). The research method used is the associative quantitative research method. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are as many as 156 companies, with a sample of 43 companies for 3 years, so a sample of 129 is obtained. The analytical method used is multiple linear regression analysis with the help of the SPSS 25 program. The results of the analysis The partial test shows that the variables of independent commissioners, audit committees, institutional ownership, and audit quality have a significant effect on the financial statement integrity variable. Meanwhile, the managerial ownership variable and the auditor industry specialization variable have no significant eff...

Tirtayasa Ekonomika, 2017

Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK), 2018

This study examines the effect of facilitating conditions and examine how the mediating role of b... more This study examines the effect of facilitating conditions and examine how the mediating role of business expectations and the expectations of the performance of the intention to use Management Information System Monitoring Results (MIS MR). This research was conducted at the Institute Inspectorate Banten Province as the research object. In this study a total of 37 questionnaires distributed questionnaires. Of these questionnaires were not returned the questionnaire amounted to 2, or 5.4%, and totaled 35 questionnaires were returned questionnaires or 94.6% of respondents who restore, and questionnaires that can be processed amount to 35 or 94.6%. Researchers used the test SEM (Structural Equation Modelling) by using test equipment SmartPLS. This study uses survey research with primary data collection using the questionnaire. The results showed (1) Facilitation Condition positive effect on business expectations (2) Facilitation Condition positive effect on performance expectations (3) Facilitation Condition positive effect on Facilitation Condition positive effect on (4) Hope effort has positive influence on the intention to use Management Information System Results Supervision (MIS MR) (5) Hope's performance a positive influence on the intention to use Management Information System Monitoring Results (MIS MR) (6) Hope successful attempt to mediate Facilitation Condition intention of using Management Information System Monitoring Results (MIS MR) (7) Hope the performance condition is successfully mediate facilitation of the intention of using Management Information System Monitoring Results (MIS MR).

INVENTORY: JURNAL AKUNTANSI, 2018

The purpose of this research is to deconstruct the concept of corporate social responsibility tha... more The purpose of this research is to deconstruct the concept of corporate social responsibility that has failed in practice. Because there are still many tendency of company practices that only have the character of ceremonial course and aim to abort the obligation and the emergence of environmental destruction practices by companies that have implemented corporate social responsibility. This research used the concept khalifatullahufilardl, in Islam it is meansthathe human function on earth as the ruler of the universe. By deconstructing the concept of corporate social responsibility that only refers to the singgle bottom line that focus on God SWT as stakeholders, the concept khalifatullahufilardl can be applied in changing the paradigm of corporate social responsibility so that ultimately the practice of corporate social responsibility will be more aware on sustainable development and ultimately can increase corporate profits that will have an impact on increasing mutual prosperity ...

Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK), 2019

The purpose this research is to research influenc of internal audit performance measures, profess... more The purpose this research is to research influenc of internal audit performance measures, professional expertise and auditor work experience towards state universities in Banten. The population in this study were auditors of the Internal Audit Unit (SPI) at State Universities in Indonesia. The research sample is the SPI auditor and the former State University SPI auditor in Banten. Data collection is done by coming directly to the SPI auditor and former auditor of State University SPI in Banten. This research was conducted by survey method through a questionnaire to SPI auditors and former SPI auditor of State University in Banten. Total of State Universities in Serang is 4 universities. From the survey result, the number of SPI auditors at State University in Banten is 117, consisting of 73 former SPI auditors and 44 SPI auditors. So that, the number of distributed questionnaires same as proportion of total samples or respondents is 117 questionnaires. Data processing until hypothesis testing in this study uses SPSS. The results of this study are (1) size of internal audit performance has a significant positive effect on university performance, (2) professional expertise has no significant positive effect on university performance and (3) work experience of internal auditors has a significant effect on university performance.

Jurnal Riset Akuntansi Terpadu, 2019

Audit fees are important in the process of auditing a financial statement. The main objective of ... more Audit fees are important in the process of auditing a financial statement. The main objective of this research is to empirically investigate the determinants that influence audit fees for EMKM sector companies such as company size, profitability, company risk, complexity, type of industry and the status of the Public Accounting Firm. Samples taken from this study were 34 EMKM companies in Banten Province. The data source used is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that company size and company risk have a significant relationship to audit fees, while company profitability, complexity, type of industry, and KAP status do not have a significant relationship.

The objective of this study is to examine the influence of corporate governance mechanism, namely... more The objective of this study is to examine the influence of corporate governance mechanism, namely presence of board independent of director and audit committe to firm value with financial performance as intervening variable. This study takes sample from 31 companies in the Indonesian Stock Exchange, which were published in financial report from 2010-2011. The method of analysis of this research used multi regression. The results of this study show that (1) the presence of board independent of director had negative significant influence to financial performance, (2) audit commite had not significant influence to financial performance, (3) the presence of board independent of director and audit commite had significant influence to financial performance, Keywords : corporate governance, the presence of board independent of director, audit commite, financial performance, firm value,

Penilaian kebangkrutan merupakan salah satu metode untuk mengetahui tingkat kebangkrutan perusaha... more Penilaian kebangkrutan merupakan salah satu metode untuk mengetahui tingkat kebangkrutan perusahaan dengan menggunakan analisa perhitungan Model Z-Score Altman untuk melihat seberapa besar prediksi kebangkrutan periode 2008-2012 perusahaan farmasi yang terdaftar di BEI. Teknik analisis yang digunakan adalah analisis diskriminan dengan menggunakan variable dari Altman Z-score yang berjumlah lima yaitu X1 = Net Working Capital to Total Assets, X2 = Retained Earning to Total Assets, X3 = EBIT to Total Assets, X4 = Market Value of Equity to Book Value of Liabilities dan X5 = Sales to Total Assets. Untuk memprediksi kebangkrutan terdapat standar yang telah ditentukan yaitu : Z > 2,99 : Sehat, 1,81 ttabel Dan sig. t < 5 % maka Ha diterima H0 ditolak. Adapun besarnya nilai koefisien determinasi secara keseluruhan nilainya adalah 38,8%. Hal ini berarti 38,8% perubahan variabel Y disebabkan oleh perubahan variabel X, sedangkan sisanya 61,2% disebabkan oleh faktor lain. Kata kunci: P...

Tujuan penelitian ini yaitu untuk mengetahui pengaruh karakteristik komite audit dan kualitas aud... more Tujuan penelitian ini yaitu untuk mengetahui pengaruh karakteristik komite audit dan kualitas audit terhadap profitabilitas perusahaan. Profitabilitas perusahaan yaitu sebagai variabel dependen diukur dengan menggunakan ROA (Return on Assets). Sementara karakteristik komite audit sebagai variabel independen terdiri dari ukuran komite audit yang diukur dengan jumlah anggota komite audit, komposisi komite audit diukur dengan persentase anggota komite audit yang independen terhadap jumlah seluruh anggota komite audit, frekuensi pertemuan komite audit di ukur dengan jumlah pertemuan atau rapat yang diadakan pertahun, dan kemampuan komite audit diukur dengan jumlah anggota yang memiliki pengetahuan keuangan. Variabel independen yang terakhir yaitu kualitas audit diukur dengan variabel dummy yaitu jika perusahaan perbankan menggunakan KAP BIG 4 nilainya 1 dan KAP non BIG 4 nilainya 0. Sampel yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 201...

Journal of Applied Business, Taxation and Economics Research

This study was conducted to determine the effect of pentagon fraud (pressure, opportunity, ration... more This study was conducted to determine the effect of pentagon fraud (pressure, opportunity, rationalization, capability and arrogance) in detecting fraudulent financial reporting using F-Score in financial companies listed on the Indonesia Stock Exchange in 2017-2019. Using associative quantitative research methods. The population of this study are 100 companies with 49 sample of companies for 3 periods, so the sample total is 147 samples was obtained which was taken by purposive sampling technique. The testing method of this research is through multiple regression analysis with the SPSS 22 program. The results of the partial test analysis show that pressure and opportunity has significant effect in detecting fraudulent financial reporting. Whereas rationalization, capability and the arrogance variable has insignificant effect in detecting fraudulent financial reporting. The test results simultaneously are pressure, opportunity, rationalization, capability and arrogance has significa...

Jurnal Manajemen dan Bisnis

The aims of this research is to give empirical evidence of changes in management accounting pract... more The aims of this research is to give empirical evidence of changes in management accounting practices (MA) by examining the effects of changes in data quality, information quality and management accounting tasks on the efficiency and effectiveness of accounting, and indirectly on change in management accounting after the adoption of an enterprise resource planning (ERP) systems. Empirical analysis of the study used primary data from a survey of 29 manufacturing companies with 102 CFO respondents, accounting managers and business controllers, with a response rate of 28.43%, providing significant support for the proposed model. Structural equation modeling (SEM) approach with testing tools using partial least square (PLS) is used in this research. The linear thing with the results of previous research is the same, it was found that the erp implementation time is the determinant of significant MA changes, while the difference from previous researchers is in the end user, where the comp...

Jurnal Riset Akuntansi Terpadu, Apr 30, 2017

The aim of the research is to know the auditors judgment that is motivated the need empirical evi... more The aim of the research is to know the auditors judgment that is motivated the need empirical evidence to test the reliability of the framework in the context of the intended audit given the proposed theoretical relationships, and policymakers interests, in implementing changes based on the implications of the framework. For example, my framework that describes the pressure obedience, gender, and pressure suitability as construction formative underlying ethic to achieve auditor judgment through locus of control and professional commitment as a moderating variable. The study population was all public accounting firm into a bank auditor in Indonesia, which has a number of 327 auditors. Data was collected from public accounting firm in Jakarta with random sampling. This hypothesis was analyzed using Analysis of Variance with SPSS. The result of this research indicates that differences in auditor judgment can be seen from all sides like obedience pressure, gender, conformity pressures and locus of control and professional commitment as a moderating. Hypothesis 1 results showes that there are differences in pressure adherence to professional standards and code of ethics in the auditor's judgment, hypothesis 2 also shows that there are gender differences in men and women in the auditor's judgment, but the hypothesis 3 showes no difference conformity pressures on individuals and groups in auditor's judgment, as well as hypothesis 4 shows there is no pressure differential adherence to professional standards and code of ethics are moderated locus of control in the manufacture of auditor judgment, and hypothesis 5 showes no difference conformity pressures on individuals and groups in the auditor's judgment dimensional views of APC, CPC , NPC.

Tirtayasa Ekonomika, Apr 30, 2018

This study aims to analyze the effect of the Audit Quality and Audit Commite Characteristics on E... more This study aims to analyze the effect of the Audit Quality and Audit Commite Characteristics on Earnings Management. Variables in this study consisted of an audit quality as measured by the size of public accounting firm, industry specialist auditors and audit tenure. While audit committee are measured by audit committee size, financial expertise and the number of audit commite meetings. The modified Jones Models is used to measure discrectionary accruals (the proxy for earnings management).The sample used in this study were taken by purposive sampling method. The sample used in this research was the secondary data from annual report of manufacturing company which listed on Indonesia Stock Exchange in 2013-2016. After reduction with criteria set at 39 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 20. The result of this research showed that the variable Public Accounting Firm had positive and significant influence on earnings management. Meanwhile, the variable industry specialist auditors, audit tenure, size of audit committee, financial expertise and the number of audit commite meetings had not significant influence to the earnings management.