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All Journal Indonesian Journal of Law and Economics Review Procedia of Social Sciences and Humanities JGRPD IJBLPS IJMI
Rahayu , Ruci Arizanda
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Social Sciences

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Alternative Audit Quality Assessment In Overcoming Audit Tenure: Alternatif Penilaian Kualitas Audit Dalam Mengatasi Audit Tenure Rahayu , Ruci Arizanda; Hariyanto, Wiwit; Maryanti, Eny
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.326

Abstract

This study aims to determine how the independence and experience of auditing as an alternative to assessing audit quality and overcoming audit tenure at KAP Subagyo & Luthfi. The method used in this research is an exploratory case study. The data collection method used is documentation, observation, and unstructured interviews. The data analysis technique used in this research is the pattern match technique. The results obtained indicate that independence and audit experience can be used as an alternative to assessing audit quality. In addition, independence and audit experience can overcome the existence of audit tenure.
Optimizing Career Woman's Financial Management Through Monthly Budget and Fintech Hasanah, Uswatun; Rahayu , Ruci Arizanda
Indonesian Journal of Law and Economics Review Vol 19 No 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1166

Abstract

General Background: The financial management landscape for career women has evolved significantly in the digital era, particularly with the rise of financial technology (fintech). Specific Background: The integration of fintech facilitates budgeting and expense tracking, allowing career women to manage their finances more effectively. However, while fintech offers convenience, it may also contribute to impulsive spending behavior due to easy access to funds. Knowledge Gap: Existing literature lacks a comprehensive understanding of how career women utilize fintech for financial management and the implications of this technology on their budgeting practices. Aims: This study aims to explore the financial management strategies employed by career women in the digital era, focusing on budgeting, the application of accounting in household finances, and the impacts of fintech on their financial behaviors. Results: Career women effectively manage their finances through monthly budgets, reducing stress and achieving financial goals, but the convenience of fintech can increase wasteful expenditure. Novelty: This research contributes new insights into the intersection of career women's financial management, accounting practices, and fintech, addressing a critical gap in the literature. Implications: The study emphasizes the need for financial education for career women, emphasizing balanced practices to maximize fintech benefits and reduce impulsive spending, promoting financial stability and empowerment. Highlights: Budgeting aids career women in spending control and goal achievement. Fintech simplifies transactions, improving financial management efficiency. Ease of use may lead to impulsive spending behavior. Keywords: financial management, career women, fintech, budgeting, digital era
DETERMINANTS OF CHOOSING A CAREER AS A PUBLIC ACCOUNTANT Safitri, Yolanda Aprilia; Rahayu , Ruci Arizanda
Journal of Geography, Regional Planning and Development Vol. 1 No. 4 (2024): European Journal of Geography, Regional Planning and Development
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jgrpd.v1i4.966

Abstract

General Background: Career decisions are influenced by various factors, particularly when choosing a public accounting profession. Specific Background: Despite the growing need for public accountants, there is limited research on the determinants that shape students’ career choices in this field. Knowledge Gap: Few studies examine how factors like financial rewards, work environment, market considerations, social values, and professional training affect the interest in pursuing public accounting careers. Aims: This study seeks to identify and analyze these factors among accounting students at Muhammadiyah University of Sidoarjo. Results: The research reveals that financial rewards, work environment, and social values significantly influence students' interest in becoming public accountants, while market considerations and professional training do not show significant effects. Novelty: The study offers a comprehensive analysis of the decision-making process regarding career choices in public accounting, highlighting the underestimated role of professional training and market considerations, which had been previously assumed to be critical factors. Implications: These findings suggest that universities and organizations need to focus on enhancing the perceived benefits of the work environment, financial rewards, and social values when promoting public accounting as a viable career choice. The study contributes valuable insights for educators and policy-makers in understanding the motivators for students pursuing careers in public accounting.
THE EFFECT OF AUDIT COMMITTEE AND AUDIT INDEPENDENCE ON THE QUALITY OF FINANCIAL STATEMENTS WITH AUDIT QUALITY AS A MODERATING VARIABLE Dwi , Much Rafi; Rahayu , Ruci Arizanda
International Journal of Business, Law and Political Science Vol. 1 No. 9 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i9.205

Abstract

General Background: The quality of financial statements is crucial for stakeholders to make informed decisions, and factors such as audit committees and audit independence play key roles in enhancing this quality. Specific Background: Previous studies have highlighted the importance of both an effective audit committee and independent auditing in maintaining the integrity of financial reporting. However, the extent to which these factors influence financial statement quality, especially in manufacturing firms in emerging markets, remains underexplored. Knowledge Gap: Additionally, the moderating role of audit quality, particularly from firms audited by Big Four firms, on the relationship between audit committees, audit independence, and financial statement quality has not been thoroughly examined. Aims: This study seeks to examine the impact of the audit committee and audit independence on the quality of financial statements, with audit quality as a moderating variable. Results: Based on a sample of 120 financial statements from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, this study found that both the audit committee and audit independence positively affect the quality of financial statements. However, audit quality does not moderate the effect of either the audit committee or audit independence on financial statement quality. Novelty: This research provides new insights into the limited role of audit quality as a moderating variable, suggesting that even audits by Big Four firms may not necessarily amplify the benefits of strong audit committees and audit independence. Implications: These findings imply that companies should focus on strengthening audit committee practices and enhancing auditor independence, regardless of whether they engage with Big Four auditors, to improve financial statement quality. Future research should explore additional variables that could influence or moderate this relationship.
REPUTATION'S IMPACT ON AUDITOR SWITCHING THROUGH AUDIT DELAYS AND FINANCIAL DISTRESS IN THE ENERGY SECTOR Al-farizi , Luthfi; Rahayu , Ruci Arizanda; Ramadhan , Arya Wahyu; Silvia , Nanda
International Journal Multidisciplinary (IJMI) Vol. 1 No. 3 (2024): International Journal Multidisciplinary (IJMI)
Publisher : ANTIS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i3.169

Abstract

General Background: Auditor switching, particularly in energy companies, can be influenced by various factors including audit opinions, audit delays, and financial distress, all of which are critical in ensuring the credibility of financial reporting. Specific Background: In Indonesia, the energy sector is vital for economic stability, yet few studies have explored how these factors influence auditor switching, particularly the moderating role of KAP (Kantor Akuntan Publik) reputation. Knowledge Gap: While previous research has identified some determinants of auditor switching, the moderating effect of KAP reputation on these relationships remains underexplored, especially in the context of energy companies in emerging markets. Aims: This study aims to determine the impact of company characteristics and audit characteristics on auditor switching, with KAP reputation as a moderator, within energy companies listed on the Indonesia Stock Exchange from 2018 to 2021. Results: The study found that audit opinions, audit delays, and financial distress significantly influence auditor switching. Moreover, the reputation of KAP moderates the effect of financial distress on auditor switching. Novelty: This research uniquely highlights the moderating role of KAP reputation, specifically within the energy sector, providing new insights into how external audit firm reputation interacts with company-specific risks to influence auditor-switching behavior. Implications: The findings contribute to a better understanding of the audit selection process in the energy sector and provide guidance for regulators and practitioners in improving audit quality and decision-making processes, emphasizing the importance of auditor reputation in mitigating the risks associated with financial distress.
Co-Authors Al-farizi , Luthfi Dwi , Much Rafi Eny Maryanti Ramadhan , Arya Wahyu Safitri, Yolanda Aprilia Silvia , Nanda Uswatun Hasanah Wiwit Hariyanto