Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Eduvest - Journal of Universal Studies
Winoto, Cliff Oliver
Unknown Affiliation
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Auditor’s Work Stress on Audit Quality of Listed Companies in Indonesia Winoto, Cliff Oliver; Harindahyani, Senny
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2416

Abstract

Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the effect of auditor’s work stress to audit quality. Additionally, it is intended to find how the presence of certain condition, such as such as initial audit partner engagement, audit firm size, and client litigation risk, impact the effect of auditor work stress to audit quality. This research utilizes data of listed Indonesian companies during 2014 – 2016. The methodology used is multiple linear regression. This research finds that auditor’s work stress affect audit quality significantly and negatively. This finding enhances Interaction Theory, where generally in Indonesian audit profession; the increased job-demand is not balanced by good job-control and social support. However, initial audit partner engagement and big audit firm size can mitigate the effect of such stress. While client litigation risk does not affect the impact of auditor’s work stress to audit quality. This study suggests that public accounting firms pay attention to job demand, low job control, and low social support, which are elements of work stress, to improve audit quality.
The Role of Dividend Policy in Preventing Tax-Induced Earnings Management: Empirical Evidence from Public Manufacturing Companies in Indonesia Winoto, Cliff Oliver; Yuniarwati, Yuniarwati
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51815

Abstract

Tax rate reductions can encourage companies to engage in earnings management practices. However, corporate governance mechanisms such as dividend distribution have the potential to prevent earnings management practices. This study aims to test the ability of dividend policy to prevent tax-induced earnings management. Earnings management is measured using the Modified Jones Model by calculating the value of discretionary accruals. While tax rates are measured using the effective tax rate. This study uses data from 2016 to 2019 to estimate discretionary accruals and uses only 2019 data for hypothesis testing. This study finds tax induced earnings management carried out by manufacturing companies in Indonesia during the transition year before the tax rate reduction. Companies implement downward earnings management as a form of intertemporal income shifting. These results are in line with Agency Theory by providing empirical evidence of tax-book trade-offs that sacrifice shareholder interests. Meanwhile, dividend policy does not have a significant impact and fails to mitigate earnings management practices during the transition period.
Co-Authors Senny Harindahyani Yuniarwati, Yuniarwati