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All Journal Jurnal Ekonomi Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi
Tanusdjaja, Hendang
Fakultas Ekonomi Dan Bisnis, Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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Pengaruh Independensi, Skeptisisme, Dan Gender Terhadap Pemberian Opini Audit Melalui Pertimbangan Materialitas Nevyra, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.325 KB) | DOI: 10.24912/jpa.v3i2.11808

Abstract

The purpose of this study is to examine the analysis of independence, skepticism, and gender in the precision of the provision of the auditor’s opinion and with consideration of levels at the public accounting firm in the city of Jakarta. The sampling method used is a saturated sample of 94 respondents. Analysis of hypothesis testing data using SmartPLS (Partial Least Squares) version 3.3.2 and Microsoft Excel 2010. The results of this study indicate that auditor’s independence has a positive influence on materiality considerations and skepticism has a positive influence on materiality considerations, meanwhile, gender has a negative influence on materiality considerations. On the other side, independence, skepticism, and gender have a negative effect on the accuracy of the auditor's opinion giving consideration materiality levels, and consideration of materiality as mediating variables cannot affect auditor's opinion.
ANALISIS FRAUD DIAMOND UNTUK MENDETEKSI TERJADINYA FINANCIAL STATEMENT FRAUD DI PERUSAHAAN REAL ESTATE Christina Mulia; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 1, No. 1, Maret 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.727 KB) | DOI: 10.24912/jka.v1i1.15067

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh empat elemen dalam Fraud Diamond untuk mendeteksi terjadinya kemungkinan kecurangan laporan keuangan (Financial Statement Fraud). Fraud diamond terdiri dari elemen tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Keempat elemen tersebut akan dibagi dalam 5 variabel yaitu financial pressure dengan proksi Return on Asset (ROA), nature of industry dengan proksi Receivable (REC), ineffective of monitoring dengan proksi jumlah komisaris independen (BDOUT), rasionalisasi dengan proksi Total Accrual to Total Asset (TATA), dan capability dengan proksi perubahan direksi (DCHANGE) untuk mendeteksi adanya kemungkinan kecurangan laporan keuangan yang diukur dengan M-Score model. Penelitian ini menggunakan teknik Purposive Sampling dengan total sampel 42 perusahaan real estate yang listing di Bursa Efek Indonesia pada periode 2017-2019. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik. Berdasarkan penelitian ini diperoleh kesimpulan bahwa dari kelima variabel yang digunakan dalam penelitian, terdapat tiga (3) variabel yaitu nature of industry dengan proksi Receivable (REC), ineffective of monitoring dengan proksi jumlah komisaris independen (BDOUT), dan rasionalisasi dengan proksi Total Accrual to Total Asset (TATA) yang berpengaruh positif terhadap kemungkinan terjadinya kecurangan laporan keuangan. Sementara dua variabel lainnya yaitu financial pressure dan capability tidak berpengaruh terhadap kemungkinan terjadinya kecurangan laporan keuangan.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020 Michael Jovanca Ega; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18120

Abstract

This research aims to examine the effect of auditor independence, auditor competence, audit fee, and audit tenure on audit quality. Primary data is the data used in this study. 94 questionnaires were distributed and 94 questionnaires were sent with the help of Google forms. The questionnaires returned and were used were 91 questionnaires. Data processing was performed using the logistic regression analysis method using SPSS version 25. The results obtained from this study indicate that auditor independence and auditor competence have a positive significant influence on audit quality. Meanwhile, audit fee and audit tenure didn’t have a significant influence on audit quality
PENGARUH LEVERAGE, LIQUIDITY, FIRM SIZE, FREE CASH FLOW TERHADAP FIRM PERFORMANCE DENGAN AGENCY COST SEBAGAI PEMODERASI Elvina Desideria; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 1, No. 1, Maret 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.418 KB) | DOI: 10.24912/jka.v1i1.15073

Abstract

Teori keagenan digunakan sebagai dasar untuk menyelesaikan konflik agensi. Masalah penggunaan Free Cash Flow menyebabkan adanya moral hazard dan menurunnya kinerja perusahaan. Hipotesis penelitian ini adalah adanya Agency Cost diharapkan dapat memperlemah pengaruh negatif Leverage terhadap Firm Performance dan memperkuat pengaruh positif antara Liquidity, Firm Size, dan Free Cash Flow terhadap Firm Performance perusahaan LQ45 di BEI selama periode 2017-2019. Hasil penelitian ini menunjukkan bahwa Agency Cost melemahkan pengaruh negatif Leverage terhadap Firm Performance. Agency Cost memperkuat pengaruh positif Free Cash Flow terhadap Firm Performance. Agency Cost memperkuat pengaruh negatif Firm Size terhadap Firm Performance. Liquidity yang dimoderasi Agency Cost tidak berpengaruh terhadap Firm Performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020 Michael Jovanca Ega; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18120

Abstract

This research aims to examine the effect of auditor independence, auditor competence, audit fee, and audit tenure on audit quality. Primary data is the data used in this study. 94 questionnaires were distributed and 94 questionnaires were sent with the help of Google forms. The questionnaires returned and were used were 91 questionnaires. Data processing was performed using the logistic regression analysis method using SPSS version 25. The results obtained from this study indicate that auditor independence and auditor competence have a positive significant influence on audit quality. Meanwhile, audit fee and audit tenure didn’t have a significant influence on audit quality
PENGARUH KOMPETENSI, INDEPENDENSI, DAN KEMAHIRAN PROFESIONAL TERHADAP KUALITAS AUDIT YANG DIMODERASI OLEH AKUNTABILITAS William Jonathan; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i2.20621

Abstract

This study aims to examine the effect of competence, independence, professional skills on audit quality withaccountability. Primary data is the data used in this study. 85 questionnaires were distributed in which 47questionnaires were distributed directly and 38 questionnaires with the help of Google form. The questionnairesreturned and were used were 83 questionnaires. Data processing was performed using logistic regression analysismethod using SPSS version 25. The results obtained from this study indicate that competence and independence donot have a positive influence on audit quality. Meanwhile, professional skills have a positive influence on auditquality. The results of this study also concluded that accountability does not moderate the effect of competence,independence and professional skills on audit quality
Co-Authors Augustpaosa Nariman Augustpaosa Nariman Christina Mulia Elvina Desideria Fachrizka Zulfa Magdalena, Fanny Michael Jovanca Ega Ramli, Ishak William Jonathan