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All Journal AKUNTABILITAS Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Arena Hukum MIX : Jurnal Ilmiah Manajemen Public Health of Indonesia Perisai : Islamic Banking and Finance Journal JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan ACCRUALS (Accounting Research Journal of Sutaatmadja) JIA (Jurnal Ilmiah Akuntansi) Journal of Accounting Auditing and Business Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Management Science Amalee: Indonesian Journal of Community Research & Engagement The Indonesian Journal of Accounting Research Jurnal ABDIKU LEGAL BRIEF Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kesehatan Tambusai Jurnal EduHealth International Journal of Economics, Business, and Entrepreneurship (IJEBE) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan MOVE: Journal of Community Service and Engagement Journal of Islamic Economics and Social Science (JIESS) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Social Research Jurnal Cakrawala Ilmiah Maksigama : Jurnal Ilmiah Hukum Universitas Wisnuwardhana Malang Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Akses : Journal of Public and Business Administration Science Jurnal Sastra Indonesia Eduvest - Journal of Universal Studies Jurnal Magister Hukum Perspektif ABDIMASNU: Jurnal Pengabdian kepada Masyarakat JOURNAL OF Mother and Child Health Concerns Journal of Community Service and Society Empowerment Advances In Social Humanities Research International Journal of Indonesian Business Review Jurnal Medika: Medika International Journal of Nursing Information Bhakti Sabha Nusantara Economics & Islamic Finance Journal International Journal of Educational Qualitative Quantitative Research Holistik Jurnal Kesehatan JURNAL INSAN CENDEKIA JURNAL ILMIAH KESEHATAN Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Proceeding International Annual Conference Economics, Management, Business, and Accounting
Wiwik Utami
Universitas Mercu Buana
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Journal : Media Riset Akuntansi Auditing

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR EKSTERNAL MENURUT PERSEPSI BANKIR Amilin ,; Wiwik Utami; Soliyah Wulandari
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1189.475 KB) | DOI: 10.25105/mraai.v8i1.741

Abstract

The objective of this research is to analyze factors that influence external auditor independence on bankers perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment Experimental design is used because the researcher's objective are to find out banker's perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomy. Questionair which is used are adopted of Gill (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data.The result of this research shows that: Maud& committee and management adidsory services are influence external auditor independence on banker's perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesnl influence external auditor independence on banker's perception. Actually, all factors are influence external auditor indepen­dence, but audit committee and management advisory services are influence external auditor independence significanty The results of this reaserth are relevance with Indonesia's condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance.Keywords: independence auditor, external auditor, banker's perception
DAMPAK PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP INFORMASI ASIMETRI Wiwik Utami
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 1 (2006): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1500.595 KB) | DOI: 10.25105/mraai.v6i1.895

Abstract

The objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the information asymmetry. The population of this study was public companyof manufacturing sector listed at Jakarta Stock Exchange, and the sample as determined based on the following criteria: (a) the annual reportended 31 December; and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering stock transaction and annual financial report during 2001-2002. The research hypotheses were tested using the regression analysis. The result of this research show that: (1) voluntary disclosures had significantly negative influence on information asymmetry, is finding gives empirical evidence that supports the theory that voluntary disclosures had impact on increasing investor's belief so that information asymmetry is diclined; (2) earnings management had no impact on information asymmetrykeywords: Voluntary disclosures, Earnings management
PRAKTIK PENGUNGKAPAN ASPEK TATA KELOLA PERUSAHAAN DALAM LAPORAN TAHUNAN DAN RELEVANSINYA BAGI INVESTOR (STUDI PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR) Wiwik Utami
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1969.195 KB) | DOI: 10.25105/mraai.v5i2.2795

Abstract

The objectives of this research are to find out empirical evidence of (1) the value disclosures rank of the corporate governance disclosures to investor’s decisions, and (2) the impact of corporate governance disclosures on stocks price and stock transactions.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There werw 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual report during 2001-2002. Corporate governance disclosures were measured by score based on investment manager opinion. The stock price and the transaction volume were measured based on average price and volume for three days observation. The research hypothesis were tested using multi regression with earnings per share and book value per share as control variables.The results of this research show that (1) disclosures of non financial performance and the background of independence commissioner and directors are the most relevance to investor’s decisions, (2) disclosures of corporate governance have significant impact on stock price and stock transactions.
Co-Authors Achmad Chotib Afandi , Agus Ari Agung Susanti, Dwi Agus Ari Afandi Agustin Fadjarenie Agustin, Andhika Permana Ahmad Badawi Saluy Ahmad Maftukhin Alfina, Alfina Maharani Alvanny, Laura Vidya Amilin , ANDI AGUNG F, ANDI Anees Janee Ali Anwar Allah Pitchay, Anwar Allah Ardani, Pepy Saudia Ari Afandi, Agus Arif Pujianto Astuti , Novia Dwi Atmaja, Muhammad Zain Satria Augustina Kurniasih Aulia, Nadia Anggi Azizah, Amilia Nur B, Ainu Rofiq Bambang Santoso Marsoem Bin Rahmad, Khozaeni Chintya Dewi, Cindy Daito, Apollo Dioso, Regidor III Doktoralina, Caturida Meiwanto Dwi Agung Susanti, Dwi Agung Susanti Dwi Asih Surjandari Eka Lestari, Waffani Eko Widianarko Kusnadi ENDRI ENDRI Erna Setiany Eva Riantika Ratna Palupi Fadila, Ratih Fitri Indriawati Fitriani Lubis Habibi, Hafid Haris Prasetyo Hadi Santoso Hassan, Datin Dr. Hafizah Che Huda, Akhmad Ilmi, Azzahra Nikmtaul Imam Wahyudi Indrawan, Imam Wahyudi Indriani, Ririn Isnaini Munfarida , Aulia Istianingsih Sastrodiharjo, Istianingsih I’is Intan Putri Hulu Jita, Dey Kristiawan, Indria Kusmiyati, Yeni Kustyarini, Kustyarini limgiani Lin Oktris Lucky Nugroho Luluk, Sri Mappayunki, Ratna Marcella, Rini Mariyam Chairunisa Meryem Afoukane MIP, Evita Muafida, Nabiatul Mudji Rahayu Muhammad Faisal Sofa, Muhammad Muhammad, Zikri Mukhammad Soleh Mulyani, Susi Dwi Munfarida, Aulia Isnaini Murni Hartini, Windadari Muslima Isnanda Putri, Evita Mustika, Ulfa Dyah Mutia Wahyuningsih Narendraputra, Faiz Nita Yuliana Nukhan Wicaksono Pribadi Nur Azizah Nur Laila Rahmawati, Nur Nur Wachidah Yulianti, Nur Wachidah Nurhaliza, Puteri Ayu Nurjayanti, Nanik Nurul Hidayah Nuryanti, Titik Palupi, Hendri Poodar, Sandeep Putri Hulu, I’is Intan Putri Jihandini, Aida Putri, Evita Muslima Isnanda Rahmawati Rahmawati, Rahmawati Rashid, Norhashima Abd Ratu, Iwan Pura Tagu Riantika Ratna Palupi, Eva Rini Rini RINI RINI Riyani, Arum Rohmawati, Indah Ronny Andesto Santoso, Sigid Budi Sembiring, Rinawati Setianto, Rony Sholikhah, Mar'atus Sinda Eria Ayuni Siti Aisyah Siti Patonah Soeltanto, Taufiq Soliyah Wulandari Sri Mulyani Suci Arsita Sari Suharmadi Suharmadi Suryadharma Sim Sustamy, Raffiky Pinandia Tamliha, Suzanah binti Tatang Ari Gumayanti Taufik Akbar Titik Aryati Tri Rahayuningsih Tri Wulan Sundari Triyana, Kholish Fajri Vebry Resky Aulia Domo Widodo Widodo Widodo Widodo Widyaningsih, Vania Wieta Chairunesia Wirotomo, Heristiawan Aryo WIWIK MUHIDAYATI, WIWIK Yusoff, Yusliza Mohd Zubir Azhar Zuha Rosufila