Ni Nyoman Alit Triani Triani | Universitas Negeri Surabaya (original) (raw)

Papers by Ni Nyoman Alit Triani Triani

Research paper thumbnail of Pengembangan Sistem Terintegrasi Koperasi Simpan Pinjam PUSKOPPABRI dan Koperasi Serba Usaha Sarinah Jawa Timur

Tujuan studi ini adalah untuk membantu menyelesaikan pencatatan transaksi keuangan yang masih man... more Tujuan studi ini adalah untuk membantu menyelesaikan pencatatan transaksi keuangan yang masih manual dan terkadang pencatatan transaksi terlewati karena disebabkan proses pencatatan yang membutuhkan waktu. Hasil pengamatan menunjukkan bahwa dalam penyusunan laporan keuangan Koperasi belum mendasarkan pada Sandar Akuntansi Keuangan yang berbasis ETAP. Koperasi Serba Usaha (KSU) Sarinah memiliki kendala tidak terintegrasinya laporan keuangan Toko, dan laporan keuangan Koperasi. Hal ini menyebabkan waktu yang lebih lama, dan yang seharusnya bisa dibuat secara real time untuk alur dan waktu. Metode pelaksanaan studi pada pengabdian ini yang direncanakan dalam studi akan memberikan solusi dengan menyediakan alternatif pemilihan software aplikasi user-friendly , mendesain input, proses, dan pendampingan sistem. Hasil Pengabdian kepada kegiatan masyarakat adalah tercipta sistem akuntansi dan pelaporan terintegrasi yang dapat membantu user membuat keputusan lebih cepat.

Research paper thumbnail of Model Good University Governance Dalam Mendeteksi Fraud di Universitas yang Bersistem Blu

Research paper thumbnail of Praktikum Sistem Informasi Akuntansi Ed. 2

Research paper thumbnail of Praktikum akuntansi keuangan lanjutan

Research paper thumbnail of Penerapan Operasional Benchmarking Pada Proses Pengendalian Kualitas DI Pt. "X

PT."X" adalah perusahaan yang bergerak pada bidang ,furniture. Selama ini PT. "X&q... more PT."X" adalah perusahaan yang bergerak pada bidang ,furniture. Selama ini PT. "X" menerapkan metode competitif benchmarking dalam upaya meningkatkan kualitas produk yang dihasilkan. Dalam penerapan competitive benchmarking bertujuan untuk menciptakan atau meningkatkan daya saing serta mampu memperbaiki posisi produk dalam pasar yang kompetitif. Penelitian ini termasuk penelitian deskriptif kualitatif. Pengumpulan data kualitatif dilakukan dengan wawancara melalui telepon, tatap muka/memberikan daftar pertanyaan, sedangkan pengumpulan data kuantitatif secara dokumentasi melalui manajer produksi. Penelitian ini dibatasi pada penerapan operasional benchmarking pada proses pengendalian kualitas. Teknik analisis data untuk mengetahui pengendalian kualitas menggunakan program MINITAB dengan control chart. Dari analisis, dapat disimpulkan bahwa tingkat kerusakan yang terjadi pada saat menerapkan benchmarking tingkat kerusakan pada setiap bidang terjadi penurunan. Pada b...

Research paper thumbnail of Akselerasi Peran Teknologi Dalam Audit Saat COVID-19

Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19 Tujuan Utama - Penelitian ini bert... more Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19 Tujuan Utama - Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja. Metode - Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini. Temuan Utama – Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif. Implikasi Teori dan Kebijakan - Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja audito...

Research paper thumbnail of Pengaruh Profesionalisme Auditor, Etika Profesi, Pengalaman Auditor, Dan Kompleksitas Tugas Terhadap Pertimbangan Tingkat Materialitas Dalam Melakukan Audit Laporan Keuangan

This study aimed to determine the effect of auditor professionalism , professional ethics , audit... more This study aimed to determine the effect of auditor professionalism , professional ethics , auditor experience and task complexity on the level of materiality considerations . The population in this study is the auditor who worked on the public accounting firm in the area of Surabaya . Sampling technique in this study using a convenience sampling , the sample selection is based on the ease of obtaining the data . Data obtained using a questionnaire survey . Analysis tool used is multiple linear regression using SPSS . The results showed that professionalism auditor effect on consideration the level of materiality , which is indicated by value sig of 0,000 ; professional ethical effect on consideration the level of materiality , which is indicated by value sig of 0,008 ; experiences auditor e ffect on consideration the level of materiality , indicated by value sig of 0,000 , and the complexity of the task does not effect the consideration of materiality levels , indicated by value si...

Research paper thumbnail of Penerapan Strategi It E-Commerce Sebagai Peningkatan Persaingan Bisnis Perusahaan

The use of technology e-commerce it on general motors brazilian company can improve revenuenya, c... more The use of technology e-commerce it on general motors brazilian company can improve revenuenya, company got new consumer, consumers interesting to keep afloat, public service quality and serving consumers indefinitely. By doing payment system three party payment system will be safer than with credit cards. By applying customer relationship management ( crm ) concepts the integration company with customers.

Research paper thumbnail of Manajemen Keuangan Praktis Bagi Masyarakat yang Terdampak Covid 19

Pandemi Covid-19 memberikan dampak secara langsung bagi pemenuhan kebutuhan di semua lapisan masy... more Pandemi Covid-19 memberikan dampak secara langsung bagi pemenuhan kebutuhan di semua lapisan masyarakat. Pandemi juga memberikan imbas yang sangat besar dengan diberlakukannya pembatasan sosial berskala besar yang terjadi di daerah Surabaya. Pembatasan sosial ini memberikan pengaruh sangat besar bagi masyarakat terutama bagi civitas akademika Fakultas Ekonomi yang berasal dari luar daerah. Pelaksanaan Pengabdian Kepada Masyarakat ini membantu untuk memberikan literasi bagi masyarakat mengenai bagaimana mereka mampu mengatur dan mengurangi pola hidup konsumtifnya melalui video animasi, sehingga mampu membantu mereka dalam mengatur pola konsumtifnya di tengah pandemi ini. Pengabdian kepada masyarakat ini juga memberikan bantuan sembako bagi masyarakat civitas FE Universitas Negeri Surabaya. Keywords: manajemen keuangan, video animasi, sembako

Research paper thumbnail of Perancangan Database Sistem Penjualan Menggunakan Delphi Dan Microsoft SQL Server

Server dan Delphi, agar dapat memberikan solusi atas permasalahan yang muncul.Hasil perancangan i... more Server dan Delphi, agar dapat memberikan solusi atas permasalahan yang muncul.Hasil perancangan ini adalah database sistem penjualan dapat memudahkan perusahaan dalam memenuhi kebutuhan informasi yang cepat,tepat dan akurat, serta memberikan solusi atas permasalahan yang ada.Perancangan sistem ini sudah memenuhi kebutuhan informasi dan kondisi perusahaan.

Research paper thumbnail of Pengaruh Leverage, Pertumbuhan Perusahaan, Audit Tanure, Dan Opini Audit Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan Yang Terdaftar DI Bursa Efek Indonesia Tahun 2013-2017)

This study aims to provide empirical evidence related to the effect leverage, growth, audit tanur... more This study aims to provide empirical evidence related to the effect leverage, growth, audit tanure and opini audit on earning management. The research sample is mining companies in Indonesia Stock Exchange periode 2013-2017 consisted of 100 companies. The data analysis technique used in this study is multiple regression analysis. Hypothesis test results indicate that leverage and growth has a negative influence on earning management. Meanwhile, audit tanure and opini audit have no effect on earning management.

Research paper thumbnail of Kesiapan Profesi Akuntan di Indonesia dalam Menghadapi MEA

Research paper thumbnail of The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia

Research paper thumbnail of Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia

Journal of Economics, Business & Accountancy Ventura, Oct 20, 2017

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of cor... more Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.

Research paper thumbnail of Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014)

AKRUAL: Jurnal Akuntansi, Apr 13, 2015

This study aimed to analyze the indicators that affect the auditor in providing a going concern a... more This study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014. The variables in this study is the financial condition of the company, the company's growth, debt default, the current ratio, RoA, audit opinion in previous year, the companies' compliance with laws and regulations. The sample in this study are all companies listed on the Indonesian Stock Exchange (BEI) in 2014 using saturation sampling technique and acquired 485 companies that meet the criteria of representatif sample. The results ofresearch conducted by using the test model regression logistic indicates that the variable debt default and the audit opinion in previous year have an affects to the providing of going concern audit opinion and variable financial condition of the company, the company's growth, the current ratio, RoA, companies' compliance with laws and regulations have no effect tothe providing of going concern audit opinion.

Research paper thumbnail of The Effect of Strategic Innovation on Financial Performance in the Industrial Sector

Proceedings of the 2nd Social Sciences, Humanities and Education Conference: Establishing Identities through Language, Culture, and Education (SOSHEC 2018), 2018

The purpose of this study is to examine whether the innovation strategy can improve the performan... more The purpose of this study is to examine whether the innovation strategy can improve the performance of the company. Its innovations consist of product innovation, process innovation, and market innovation. The better innovation strategies undertaken by the company in creating products, production processes and marketing of new products will be able to improve the company's financial performance. This research was designed as causal studies. The research approach used in this study is quantitative at an explanatory level which aims to test the hypothesis of the influence of innovation on the company's financial performance. This study used a sample of 120 companies grouped in industrial sector in 2016. This research analysis uses a multiple linear regression approach. The suitability test of the model is done by assessing the coefficient of determination, simultaneous testing (F test), and partial testing (Statistic t test). The results of this study indicate that partially product innovation and market innovation affect the financial performance. In the process of model estimation in multiple linear regression, process innovation correlates with two other innovations, so that the process innovation variables are dropped by the system in the estimation process. Product innovation and market innovation significantly affect the financial performance that has positive ROA.

Research paper thumbnail of Praktikum Analisis Laporan Keuangan

Research paper thumbnail of Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

Jurnal Akuntansi dan Keuangan

The purpose of this study is to provide empirical evidence of the effect of company size, audit o... more The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.

Research paper thumbnail of Determinan Keberhasilan Turnaround pada Perusahaan yang Mengalami Financial Distress

BISMA (Bisnis dan Manajemen)

This study aims to determine the factor that influence the succes of the turnaround firm experien... more This study aims to determine the factor that influence the succes of the turnaround firm experiencing financial disstres. These factor are profitability ratio, severity, free assets, size, downsizing, and CEO turnover. The sample used in this study is a non-financial companies listed on IDX 2008-2012 period, which had financial disstres in 2008-2009 as many as 60 companies. Financial disstres company’s was measured using the Altman Z-score. The data analysis technique used logistic regression. The research results indicate the accuracy level is 76,7%. Partially profitability ratio and size influence on success of the turnaround. Severity, free assets, downsizing, and CEO turnover does not influence on the success of the turnaround. While simultaneously profitability ratio, severity, free assets, size, downsizing, and CEO turnover influence on the success of the company’s turnaround.

Research paper thumbnail of Pengembangan Sistem Terintegrasi Koperasi Simpan Pinjam PUSKOPPABRI dan Koperasi Serba Usaha Sarinah Jawa Timur

Tujuan studi ini adalah untuk membantu menyelesaikan pencatatan transaksi keuangan yang masih man... more Tujuan studi ini adalah untuk membantu menyelesaikan pencatatan transaksi keuangan yang masih manual dan terkadang pencatatan transaksi terlewati karena disebabkan proses pencatatan yang membutuhkan waktu. Hasil pengamatan menunjukkan bahwa dalam penyusunan laporan keuangan Koperasi belum mendasarkan pada Sandar Akuntansi Keuangan yang berbasis ETAP. Koperasi Serba Usaha (KSU) Sarinah memiliki kendala tidak terintegrasinya laporan keuangan Toko, dan laporan keuangan Koperasi. Hal ini menyebabkan waktu yang lebih lama, dan yang seharusnya bisa dibuat secara real time untuk alur dan waktu. Metode pelaksanaan studi pada pengabdian ini yang direncanakan dalam studi akan memberikan solusi dengan menyediakan alternatif pemilihan software aplikasi user-friendly , mendesain input, proses, dan pendampingan sistem. Hasil Pengabdian kepada kegiatan masyarakat adalah tercipta sistem akuntansi dan pelaporan terintegrasi yang dapat membantu user membuat keputusan lebih cepat.

Research paper thumbnail of Model Good University Governance Dalam Mendeteksi Fraud di Universitas yang Bersistem Blu

Research paper thumbnail of Praktikum Sistem Informasi Akuntansi Ed. 2

Research paper thumbnail of Praktikum akuntansi keuangan lanjutan

Research paper thumbnail of Penerapan Operasional Benchmarking Pada Proses Pengendalian Kualitas DI Pt. "X

PT."X" adalah perusahaan yang bergerak pada bidang ,furniture. Selama ini PT. "X&q... more PT."X" adalah perusahaan yang bergerak pada bidang ,furniture. Selama ini PT. "X" menerapkan metode competitif benchmarking dalam upaya meningkatkan kualitas produk yang dihasilkan. Dalam penerapan competitive benchmarking bertujuan untuk menciptakan atau meningkatkan daya saing serta mampu memperbaiki posisi produk dalam pasar yang kompetitif. Penelitian ini termasuk penelitian deskriptif kualitatif. Pengumpulan data kualitatif dilakukan dengan wawancara melalui telepon, tatap muka/memberikan daftar pertanyaan, sedangkan pengumpulan data kuantitatif secara dokumentasi melalui manajer produksi. Penelitian ini dibatasi pada penerapan operasional benchmarking pada proses pengendalian kualitas. Teknik analisis data untuk mengetahui pengendalian kualitas menggunakan program MINITAB dengan control chart. Dari analisis, dapat disimpulkan bahwa tingkat kerusakan yang terjadi pada saat menerapkan benchmarking tingkat kerusakan pada setiap bidang terjadi penurunan. Pada b...

Research paper thumbnail of Akselerasi Peran Teknologi Dalam Audit Saat COVID-19

Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19 Tujuan Utama - Penelitian ini bert... more Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19 Tujuan Utama - Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja. Metode - Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini. Temuan Utama – Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif. Implikasi Teori dan Kebijakan - Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja audito...

Research paper thumbnail of Pengaruh Profesionalisme Auditor, Etika Profesi, Pengalaman Auditor, Dan Kompleksitas Tugas Terhadap Pertimbangan Tingkat Materialitas Dalam Melakukan Audit Laporan Keuangan

This study aimed to determine the effect of auditor professionalism , professional ethics , audit... more This study aimed to determine the effect of auditor professionalism , professional ethics , auditor experience and task complexity on the level of materiality considerations . The population in this study is the auditor who worked on the public accounting firm in the area of Surabaya . Sampling technique in this study using a convenience sampling , the sample selection is based on the ease of obtaining the data . Data obtained using a questionnaire survey . Analysis tool used is multiple linear regression using SPSS . The results showed that professionalism auditor effect on consideration the level of materiality , which is indicated by value sig of 0,000 ; professional ethical effect on consideration the level of materiality , which is indicated by value sig of 0,008 ; experiences auditor e ffect on consideration the level of materiality , indicated by value sig of 0,000 , and the complexity of the task does not effect the consideration of materiality levels , indicated by value si...

Research paper thumbnail of Penerapan Strategi It E-Commerce Sebagai Peningkatan Persaingan Bisnis Perusahaan

The use of technology e-commerce it on general motors brazilian company can improve revenuenya, c... more The use of technology e-commerce it on general motors brazilian company can improve revenuenya, company got new consumer, consumers interesting to keep afloat, public service quality and serving consumers indefinitely. By doing payment system three party payment system will be safer than with credit cards. By applying customer relationship management ( crm ) concepts the integration company with customers.

Research paper thumbnail of Manajemen Keuangan Praktis Bagi Masyarakat yang Terdampak Covid 19

Pandemi Covid-19 memberikan dampak secara langsung bagi pemenuhan kebutuhan di semua lapisan masy... more Pandemi Covid-19 memberikan dampak secara langsung bagi pemenuhan kebutuhan di semua lapisan masyarakat. Pandemi juga memberikan imbas yang sangat besar dengan diberlakukannya pembatasan sosial berskala besar yang terjadi di daerah Surabaya. Pembatasan sosial ini memberikan pengaruh sangat besar bagi masyarakat terutama bagi civitas akademika Fakultas Ekonomi yang berasal dari luar daerah. Pelaksanaan Pengabdian Kepada Masyarakat ini membantu untuk memberikan literasi bagi masyarakat mengenai bagaimana mereka mampu mengatur dan mengurangi pola hidup konsumtifnya melalui video animasi, sehingga mampu membantu mereka dalam mengatur pola konsumtifnya di tengah pandemi ini. Pengabdian kepada masyarakat ini juga memberikan bantuan sembako bagi masyarakat civitas FE Universitas Negeri Surabaya. Keywords: manajemen keuangan, video animasi, sembako

Research paper thumbnail of Perancangan Database Sistem Penjualan Menggunakan Delphi Dan Microsoft SQL Server

Server dan Delphi, agar dapat memberikan solusi atas permasalahan yang muncul.Hasil perancangan i... more Server dan Delphi, agar dapat memberikan solusi atas permasalahan yang muncul.Hasil perancangan ini adalah database sistem penjualan dapat memudahkan perusahaan dalam memenuhi kebutuhan informasi yang cepat,tepat dan akurat, serta memberikan solusi atas permasalahan yang ada.Perancangan sistem ini sudah memenuhi kebutuhan informasi dan kondisi perusahaan.

Research paper thumbnail of Pengaruh Leverage, Pertumbuhan Perusahaan, Audit Tanure, Dan Opini Audit Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan Yang Terdaftar DI Bursa Efek Indonesia Tahun 2013-2017)

This study aims to provide empirical evidence related to the effect leverage, growth, audit tanur... more This study aims to provide empirical evidence related to the effect leverage, growth, audit tanure and opini audit on earning management. The research sample is mining companies in Indonesia Stock Exchange periode 2013-2017 consisted of 100 companies. The data analysis technique used in this study is multiple regression analysis. Hypothesis test results indicate that leverage and growth has a negative influence on earning management. Meanwhile, audit tanure and opini audit have no effect on earning management.

Research paper thumbnail of Kesiapan Profesi Akuntan di Indonesia dalam Menghadapi MEA

Research paper thumbnail of The Effect of Audit Firms Size, Leverage, Going Concern Opinion, Audit Tenure, on Audit Quality in Indonesia

Research paper thumbnail of Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia

Journal of Economics, Business & Accountancy Ventura, Oct 20, 2017

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of cor... more Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.

Research paper thumbnail of Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014)

AKRUAL: Jurnal Akuntansi, Apr 13, 2015

This study aimed to analyze the indicators that affect the auditor in providing a going concern a... more This study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014. The variables in this study is the financial condition of the company, the company's growth, debt default, the current ratio, RoA, audit opinion in previous year, the companies' compliance with laws and regulations. The sample in this study are all companies listed on the Indonesian Stock Exchange (BEI) in 2014 using saturation sampling technique and acquired 485 companies that meet the criteria of representatif sample. The results ofresearch conducted by using the test model regression logistic indicates that the variable debt default and the audit opinion in previous year have an affects to the providing of going concern audit opinion and variable financial condition of the company, the company's growth, the current ratio, RoA, companies' compliance with laws and regulations have no effect tothe providing of going concern audit opinion.

Research paper thumbnail of The Effect of Strategic Innovation on Financial Performance in the Industrial Sector

Proceedings of the 2nd Social Sciences, Humanities and Education Conference: Establishing Identities through Language, Culture, and Education (SOSHEC 2018), 2018

The purpose of this study is to examine whether the innovation strategy can improve the performan... more The purpose of this study is to examine whether the innovation strategy can improve the performance of the company. Its innovations consist of product innovation, process innovation, and market innovation. The better innovation strategies undertaken by the company in creating products, production processes and marketing of new products will be able to improve the company's financial performance. This research was designed as causal studies. The research approach used in this study is quantitative at an explanatory level which aims to test the hypothesis of the influence of innovation on the company's financial performance. This study used a sample of 120 companies grouped in industrial sector in 2016. This research analysis uses a multiple linear regression approach. The suitability test of the model is done by assessing the coefficient of determination, simultaneous testing (F test), and partial testing (Statistic t test). The results of this study indicate that partially product innovation and market innovation affect the financial performance. In the process of model estimation in multiple linear regression, process innovation correlates with two other innovations, so that the process innovation variables are dropped by the system in the estimation process. Product innovation and market innovation significantly affect the financial performance that has positive ROA.

Research paper thumbnail of Praktikum Analisis Laporan Keuangan

Research paper thumbnail of Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

Jurnal Akuntansi dan Keuangan

The purpose of this study is to provide empirical evidence of the effect of company size, audit o... more The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.

Research paper thumbnail of Determinan Keberhasilan Turnaround pada Perusahaan yang Mengalami Financial Distress

BISMA (Bisnis dan Manajemen)

This study aims to determine the factor that influence the succes of the turnaround firm experien... more This study aims to determine the factor that influence the succes of the turnaround firm experiencing financial disstres. These factor are profitability ratio, severity, free assets, size, downsizing, and CEO turnover. The sample used in this study is a non-financial companies listed on IDX 2008-2012 period, which had financial disstres in 2008-2009 as many as 60 companies. Financial disstres company’s was measured using the Altman Z-score. The data analysis technique used logistic regression. The research results indicate the accuracy level is 76,7%. Partially profitability ratio and size influence on success of the turnaround. Severity, free assets, downsizing, and CEO turnover does not influence on the success of the turnaround. While simultaneously profitability ratio, severity, free assets, size, downsizing, and CEO turnover influence on the success of the company’s turnaround.