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All Journal Jurnal Ekonomi Jurnal Akuntansi Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Kristian, Michelle
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR YANG MEMPENGARUHI PELAKSANAAN AUDIT BERBASIS TEKNOLOGI INFORMASI Kristian, Michelle; Imelda, Elsa
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.963 KB) | DOI: 10.24912/ja.v19i2.100

Abstract

Tujuan dari penelitian ini adalah menganalisis faktor yang mempengaruhi audit sistem informasi dilaksanakan oleh Auditor. Faktor-faktor berikut terdiri dari kontrol penentuan risiko oleh Auditor, ukuran Kantor Akuntan Publik, kompleksitas bisnis, informasi kompleksitas sysem, waktu yang dibutuhkan untuk melakukan perikatan audit, jumlah aset dan jumlah pendapatan. Penelitian ini dilakukan dengan menyebarkan kuesionairs untuk Auditor responden yang bekerja di Jakarta, baik dari empat besar dan empat non besar. Data yang diterima adalah 46 dari 50 responden. Bentuk pengujian hasil regresi menunjukkan bahwa satu variabel independen, yaitu waktu yang dibutuhkan untuk melakukan perikatan audit, yang mempengaruhi audit sistem informasi dilaksanakan oleh Auditor.The purpose of this research is investigating the factors affecting to information system audit implemented by Auditor. The following factors consists of control risk determination by Auditor, the size of Public Accountant Firm, business complexity, information sysem complexity, time needed for performing the audit engagement, the number of asset and the number of revenue. This research was conducted by distributing kuesionairs to Auditor respondents working in Jakarta, both from big four and non big four. The data received is 46 of 50 respondents. The result testing form multiple regression indicated that one independent variable, i.e. time needed for performing the aud
PENGARUH KEPEMILIKAN PUBLIK, PERTUMBUHAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP PENGGANTIAN AUDITOR Kristian, Michelle
Jurnal Ekonomi Vol 20, No 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.160

Abstract

The issue of auditor’s independence is the main cause why the company is required to conduct mandatory penggantian auditor. Various questions arise when there are companies that perform voluntary penggantian auditor, the change of auditors outside thePeraturan Menteri Keuangan No. 17/PMK.01/2008. The purpose of this study is to test the effect of public ownership, company’s growth, and public accountant firm’s size towards penggantian auditor. The object of this study is Kompas100 Index company for period 2011-2013. Selection of the sample is determined based on purposive sampling method. The sample used in the study are 34 companies that are successively entered Kompas100 Index period 2011-2013 except for the financial sector, presenting financial statements in Indonesian Rupiah, has assets increased from year to year, and contains all data related to all variables. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are mixture of metric and non-metric. The results of this study are (1) public ownership does not affect penggantian auditor significantly, (2) company’s growth does not affect penggantian auditor significantly, (3) public accountant firm’s size does not affect penggantian auditor significantly, (4) public ownership, company’s growth, and public accountant firm’s size simultaneously do not affect penggantian auditor significantly.
PENGARUH JUMLAH DEWAN DIREKSI DAN SHAREHOLDER EQUITY TO TOTAL ASSET RATIO TERHADAP FINANCIAL DISTRESS (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2012-2015 ) Kristian, Michelle
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.282

Abstract

The objective of this research was to examine the directors size and shareholderequity ratio towards financial distress. In this research, directors size measured by its size and shareholder equity ratio measured by comparing shareholder equity to total assets, while financial distress was measured by Altman Z-Score Model with five ratios.The object in this research was companies that are experiencing financial distress and were listed at Indonesia Stock Exchange (IDX) for period 2012 until 2015. The sample was selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. In total, there were 22 companies that fulfill the requirements set by the researcher.The results of this research were directors size and shareholder equity ratio simultaneously had significant effect on financial distress. Directors size had no positive effect on financial distress and Shareholder equity ratio had positive significant effect on financial distress. Tujuan dari penelitian ini adalah untuk menguji ukuran direksi dan rasio ekuitas pemegang saham terhadap tekanan keuangan. Dalam penelitian ini, ukuran direksi diukur dengan ukuran dan rasio ekuitas pemegang saham yang diukur dengan membandingkan ekuitas pemegang saham dengan total aset, sedangkan financial distress diukur dengan Altman Z-Score Model dengan lima rasio. Objek dalam penelitian ini adalah perusahaan yang mengalami financial distress. dan terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2012 sampai 2015. Sampel dipilih dengan menggunakan metode purposive sampling dan data sekunder yang digunakan dalam penelitian ini dianalisis dengan menggunakan metode regresi berganda. Secara keseluruhan, ada 22 perusahaan yang memenuhi persyaratan yang ditetapkan oleh peneliti. Hasil penelitian ini adalah rasio direksi dan rasio ekuitas pemegang saham secara simultan berpengaruh signifikan terhadap financial distress. Ukuran Direksi tidak berpengaruh positif terhadap financial distress dan rasio ekuitas pemegang saham berpengaruh positif signifikan terhadap financial distress.
FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT TERKAIT GOING CONCERN Catherine, Catherine; Tanusdjaja, Hendang; Kristian, Michelle
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33074

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, solvency, and firm size on going concern audit opinion in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses firm age as control variable. This research uses 49 samples and 147 data from basic materials companies selected by the purposive sampling method. This research uses logistic regression analysis and processed using Microsoft Excel and SPSS version 26. The findings of this research are profitability has a negative and significant effect on going concern audit opinion, solvency has a positive and significant effect on going concern audit opinion, liquidity and firm size have no significant effect on going concern audit opinion. The implication of this research is to increase auditors’ awareness regarding going concern assessment and giving appropriate audit opinion on the companies.
FOREIGN INVESTOR AND MARKET VOLATILITY: EVIDENCE ON INDONESIA STOCK MARKET Kristian, Michelle; Adiwena, Stevanus; Laksana, Yohanes Bayu
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.410-418

Abstract

Indonesia as the fourth largest country in the world as well as its status as emerging country has attracted many investors, especially foreign investors. Previous studies still debating whether these foreign investors are giving significant effect on Indonesia stock market volatility. Our study found that there is evidence on how foreign investors affecting the stock market. Evidence found suggest that foreign trading activity gives significant effect on Indonesia stock market volatility. Another evidence suggested that as market capitalization increases, trading volume will increase as well. However, our findings found that the percentage of foreign investor ownership does not give any significant effect towards market volatility.
THE EFFECTS OF WORK FROM HOME AND FLEXIBLE WORKING ARRANGEMENT ON EMPLOYEE PERFORMANCE DURING COVID-19 PANDEMIC Arifin, Agus Zainul; Siswanto, Halim Putera; Kurniawan, Vincentius Kevin; Kristian, Michelle
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2107-2122

Abstract

The purpose of this study was to analyze the effects Work from Home (WFH) and Flexible Working Arrangement (FWA), with Work Motivation (MOT) moderation, on Employee Performance (EP). The research is quantitative research. The type of research used based on the research objective is explanatory research. The data analysis technique in this study used Partial Least Square (PLS). This study uses the two-factor theory of Frederick Herzberg. The results obtained that Work from Home has a positive and significant effect on Employee Performance. Work from Home has a positive and significant effect on Work Motivation. Flexible Working Arrangement has a positive and significant effect on Work Motivation. Flexible Working Arrangement has a positive and significant effect on Employee Performance. Work Motivation has a positive and significant effect on Employee Performance. Work from Home, with Work Motivation intervention, does not have a positive and significant effect on Employee Performance. Meanwhile, Flexible Working Arrangement with Work Motivation intervention, also does not have a positive and significant effect on Employee Performance. Flexible working arrangements can be selected by employees based on different work schedules to meet personal or family needs. Companies can adjust work as the new normal for employees who are still working from home to return to full-time work on a hybrid basis. It is important for companies to understand and develop work from home and flexible working arrangements to encourage productive behavior and prevent unproductive behavior considering the role of work motivation in influencing performance.
FACTORS INFLUENCING GOING CONCERN AUDIT OPINION AMONG BASIC MATERIALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING THE PERIOD OF 2019-2021 Kristian, Michelle; Tanusdjaja, Hendang; Catherine , Catherine; Siswanto, Halim Putera
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3126-3140

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, solvency, and firm size on going concern audit opinion in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses firm age as control variable. This research uses 49 samples and 147 data from basic materials companies selected by the purposive sampling method. Data processing techniques uses logistic regression analysis and processed using SPSS version 26. The result of this research indicate that profitability has a negative and significant effect on going concern audit opinion, solvency has a positive and significant effect on going concern audit opinion, liquidity and firm size have no significant effect on going concern audit opinion.
Co-Authors Adiwena, Stevanus Arifin, Agus Zainul Catherine , Catherine Catherine Catherine Elsa Imelda Kurniawan, Vincentius Kevin Laksana, Yohanes Bayu Siswanto, Halim Putera Tanusdjaja, Hendang