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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Indonesia
Wondabio, Ludovicus Sensi
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Economics, Econometrics & Finance Education

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PENGUNGKAPAN NON FINANCIAL MEASURES: PENILAIAN VALUE RELEVANCE BAGI INVESTOR DAN PENGARUHNYA TERHADAP COST OF EQUITY DAN PERFORMANCE BAGI PERUSAHAAN PUBLIK Wondabio, Ludovicus Sensi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research has called for increased demand of non financial measures (NFM) disclosure. This research examines the association between firm characteristics and the extent of NFM disclosure. Furthermore, we investigate the value relevance of NFM disclosure and its effects to cost of equity andfirms performance. The results of this research are: (1) firm strategy (prospector/ defender), regulatory factors, firms ’ age and foreign ownership are significantly positively associated with the level of NFM disclosure (2) NFM disclosure is a good signal for investors, which is relevant for earning persistency valuation. (3) the level of NFM disclosure is significantly negatively associated with cost ofequity (4) the level of NFM disclosure is significantly positively associated with firm performance.
Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement ? Apandi, Nelly Nur; Rossieta, Hilda; Fitriany, Fitriany; Wondabio, Ludovicus Sensi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72612

Abstract

This research was aimed to see supervision audit fieldwork using brainstorming approach can improve professional auditor judgment in assessing the risk of material misstatement. Method used was experiment with participants were 293 accounting students in 21 higher education institutions in Indonesia. Result of research indicated that Participant with verbal brainstorming treatment and Participant with written brainstorming treatment have better judgment to assess the risk of material misstatement than and with no brainstorming treatment. Professional Judgment increases because the auditor is given a better understanding of the probability and impact of risk. This study has implication for audit practices, audit supervision is needed by junior auditors to improve audit quality.Brainstorming can help the auditor assess the risk of material misstatement properly.
Analisis Efektifitas Sistem Jaminan Kuantitas Minyak dan Gas Bumi dalam rangka Peningkatan Keandalan Informasi Keuangan kepada SKK Migas berdasarkan COSO Framework: Studi Kasus pada Kontraktor Kontrak Kerja Sama Hutapea , Dameria; Wondabio, Ludovicus Sensi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2414

Abstract

This research aims to answer the phenomenon of the implementation of the Oil and Gas Quantity Assurance System on the Cooperation Contractor (KKKS) to provide certainty that the production and lifting figures presented in the Financial Quarterly Report (FQR) can be traced (trace-able) and examined (audit-able) by analyzing the effectiveness of the oil and gas quantity assurance system in order to increase the reliability of financial information to SKK Migas based on the COSO Framework. This research uses a strategy in the form of a case study (single case study) using a single unit of analysis. Data obtained from semi-structured interviews, observations, company documents. This research uses qualitative descriptive analysis. The results on the analysis of the effectiveness of the quantity assurance system based on the COSO Internal Control - Integrated Framework have fulfilled the indicators that have been determined on the 5 components of COSO (Control Environment, Risk Assessment, Control Activity, Information and Communication & Monitoring Activity), as follows, the company already has a code of conduct and the existence of an ethics committee formed, then from top management has also determined the company's objectives both the Company's objectives in general and the objectives for the implementation of this quantity assurance system and have been communicated to all employees of the company, coupled with the development of infrastructure through the technology system used as a control tool, and all matters related to policies and procedures are well documented and have been communicated to all company employees either by email or letter of interoffice-correspondence, then monitoring activities on this quantity assurance system have also been included in the jobdesc in accordance with the principle of continuous improvement. The implementation of the quantity assurance system based on the 5 components of the COSO Framework has fulfilled the indicators that have been determined but based on the results of the interview with the personel internal company for the next implementation of the quantity assurance system, it is necessary to separate between executor and assessor to maintain segregation of duties.
Audit Implications of IFRS 17 Implementation on Financial Reporting of Social Health Insurance: Evidence from BPJS of Health Wondabio, Ludovicus Sensi; Wibisono, Aryo
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.5021

Abstract

This study examines the implementation of Financial Accounting Standards Statement (PSAK) 117, aligned with IFRS 17, in the Social Security Fund managed by the Social Security Agency on Health, focusing on its implications for financial auditing in social insurance. Departing from prior research on accounting policy alignment, the study analyzes how PSAK 117 affects audit risk, judgment, and complexity due to structural differences between social and commercial insurance. Using a qualitative case study based on regulatory analysis, auditing standards, academic literature, and internal documentation, twelve audit-relevant PSAK 117 issues are evaluated, including contract definition, measurement models, actuarial assumptions, risk adjustment, and the Contractual Service Margin (CSM). Findings indicate that while participant relationships meet contractual criteria, the reliance on actuarial estimates and forward-looking cash flows increases inherent risk. PSAK 117 also elevates audit complexity, requiring greater professional scepticism, substantive procedures, and actuarial expertise under ISA 540 (Revised) and ISA 620. Additionally, the CSM’s conceptual misalignment with the non-profit nature of social insurance introduces further judgment and disclosure challenges. The study concludes that PSAK 117 improves transparency and accountability but necessitates stronger institutional capacity, data governance, and audit guidance, contributing to the limited literature on IFRS 17 auditing in non-commercial contexts.
Co-Authors Aryo Wibisono Fitriany Fitriany, Fitriany Hilda Rossieta Hutapea , Dameria Nur Apandi, R Nelly