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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Keuangan Indonesia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Sustainability Accounting and Management
Akhmad Riduwan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi pada Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia) Arifianto, Agil Nur; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of firm size, profitability, leverage, auditor opinion, PAF quality to the audit delay. This research has been conducted by using LQ 45 companies which are listed in Indonesia stock exchange (IDX) in 2011-2015 periods. The research sample has been done by using purposive sampling method at LQ 45 companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. Based on the predetermined criteria 22 companies have been selected as samples. The analysis method has been conducted by using multiple linear regressions analysis. The result of this research shows that: (1) firm size has negative influence to the audit delay because when the firm size is high, it will shorten the audit delay. (2) Profitability has positive influence to the audit delay because when the profit is highit will cause the checking process becomes wide and carefully. (3) Leverage has negative influence to the audit delay because high debt the company will publish its financial statement to minimize risk in capital return. (4) Auditors opinion does not have any influence to the audit delay because issuing an opinion to the financial statement is the final steps of audit process. (5) The PAF quality does not have any influence to the audit delay because the big four do not give any guarantee of the occurrence of timelinessof the submission of the financial statement.Keywords: Audit delay, firm size, profitability, leverage, Public Accountant Firm quality.
PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI DAN PENGGUNAAN TEKNOLOGI SIA PADA KINERJA AUDITOR Ardiansyah, Rendi; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to test the influence of characteristic of government institution which is proxy bythe quality of human resources, organization commitment and the effectiveness ofthe use of accountinginformation system technology on auditor performance. This research is conducted in Surabaya Inspectorate.The samples of this research have been obtained by using purposive sampling method to the employee ofSurabaya Inspectorate and based on predetermined criteria 37 auditors have been selected as samples. Theanalysis method has been carried out by using multiple linear regressions. The result of this research shows that:(1) human resources gives positive influence to the auditor performance, because the Surabaya Inspectorate hasrun the regulations of SPKN (State Financial Audit Standard) it has been proven that the minimum educationalbackground of auditors is bachelor degree / under graduates (S1) and the auditor has achieved relevant training.(2) Organization commitment does not give any influence to the auditor performance because the auditors hasweaknesses in conducting oversight in thepreparation and planning process. (3) The effectiveness of the use ofaccounting information system technology gives positive influence to the auditor performance because theauditors of Surabaya Inspectorate can use and take the advantage of the accounting information system throughsoftware or computerized accounting program therefore it can ease their tasksof as the government internaloversight.Keywords: Human resources, organization commitment, the effectiveness of the use of accounting informationsystem technology, auditor performance.
PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN PADA HARGA SAHAM: GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI sari, Tri Yunita; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is aimed to examine the influence of the firm fundamental factors on stock prices and the influenceof GCG in moderating the influence of the firm fundamental factors on stock prices. The results of the researchshow that: (a) ROA gives positive influence to the stock prices because ROA has increased the interest of investorsin wanting a large rate of return so it gives an impact to the enhancement of stock prices; (b) EPS gives positiveinfluence to the stock prices because EPS shows the company can generate high earnings per share which willincrease stock prices; (c) DER give positive influence to stock prices because high DER considered as the great ofcorporate responsibility to creditor; (d) GCG does not moderate the influence of ROA to stock prices becauseinvestors do not use information about GCG in monitoring profitability of the company to the stock prices; (e)GCG does not moderate the influence of EPS to stock prices because investors in the market do not see EPS throughGCG; (f) GCG positive moderates the influence of DER to stock prices because GCG can improve management ofthe company in ensuring that the loan funds from the creditors has been maximally utilized.Keywords: Return On Asset, Earning Per Share, Debt to Equity Ratio, Good Corporate Governance, share price.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS Dyastaria, Nathania Putri; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Penelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, dan perputaran modal kerjaterhadap profitabilitas. Penelitian ini dilakukan pada perusahaan property and real estate yangterdaftar di Bursa Efek Indonesia periode 2013-2016. Sampel dalam penelitian dipilih berdasarkanmetode purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 41perusahaan property and real estate. Metode analisis yang digunakan adalah analisis regresi linierberganda. Hasil penelitian menunjukkan bahwa (1) likuiditas berpengaruh negatif terhadapprofitabilitas. Hal ini menunjukkan semakin tinggi rasio likuiditas mengindikasikan terlalu banyakaktiva lancar di dalam perusahaan yang menganggur dan tidak digunakan untuk kegiatanoperasional perusahaan sehingga dapat menurunkan profitabilitas, (2) leverage tidak berpengaruhterhadap profitabilitas. Hal ini menunjukkan bahwa dalam perusahaan property and real estatecenderung menggunakan pendanaan dari internal perusahaan karena perusahaan dapat mengaturpendanaannya secara efektif agar hutangnya tidak terlalu besar sehingga tinggi rendahnya leveragetidak mempengaruhi profitabilitas, (3) perputaran modal kerja tidak berpengaruh terhadapprofitabilitas. Hal ini menunjukkan tinggi rendahnya perputaran modal kerja tergantung seberapaefektif perusahaan mampu mengelola modal kerja untuk menghasilkan penjualan dan keuntunganbagi perusahaan sehingga tinggi rendahnya perputaran modal kerja tidak mempengaruhiprofitabilitas. Kata kunci: likuiditas, leverage, perputaran modal kerja, profitabilitas.
PENGARUH DUE PROFESSIONAL CARE, MOTIVASI AUDITOR, TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Atiqoh, Nur; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test (a) the influence of due professional care to the audit quality, (b) the influence of auditor motivation to the audit quality, and (c) the influence of time budget pressure to the audit quality. The respondents are 60 auditors which are in the office and have not done field duties in BPK RI East Java Province yet. The sample collection technique has been done by using purposive sampling. The data has been processed by using the consideration of respondent which have position as partner, junior, and audit senior which has the position at least 1 years of service. The analysis technique has been done by using multiple linear regressions. The result of the research shows that Due Professional care has positive influence to the audit quality. It indicates that when the level of due professional care has been owned by auditors is getting higher; the result of audit inspection of the financial statement is getting high as well. The auditor motivation has positive influence to the audit quality. It indicates that high motivation can increase the confidence of an auditor, so it can generate qualified financial audit statement. The time budget pressure has positive influence to the audit quality. It indicates that when the time budget pressure which is owned by an auditor is getting better, the audit quality which will be generated is getting better as well.Keywords: Due Professional Care, Auditor Motivation, Time Budget Pressure, Audit Quality.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM PADA BELANJA MODAL Jemparut, Maria Selcindya; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThe purpose of this research is to examine whether local own source revenue and general allocation fund give influence to the capital expenditure on the government of districts / cities in East Java. The data is the local own source revenue and the general allocation fund is originated from the realization of the report of Local Budget of districts/cities in East Java in 2013-2015 periods, it has been obtained directly from the Audit Board of the Republic of Indonesia of East Java. The samples have been determined by using purposive sampling on districts /cities in East Java. Based on the predetermined criteria 108 samples. The hypothesis test has been done by using multiple linear regression analysis. The result of the research shows that: (1) local own source revenue give positive influence to the capital expenditure because when the acceptance of the local own source revenue is getting high, the capital expenditure which has been budgeted will be high; (2) general allocation fund give positive influence to the capital expenditure because when the acceptance of general allocation fund is getting high, the capital expenditure which can be allocated will be high.Keywords: local own source revenue, general allocation fund, capital expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISME PROFESIONAL AUDITOR Attamimi, Fikri Muhammad; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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This research is meant to analyze the influence of competence, Time budget Pressure, audits’ experience, ethic, independency to the scepticism of professional auditor. The respondents of this research are staff auditors (manager, partner, senior, and junior auditor), on the Public Accounting Office (KAP) in Surabaya. The sample collection has been done by using purposive sampling method which is the sample collection technique is based on the certain criteria. The multiple linear regressions analysis are used as the analysis technique. The result of this research shows that the competency has positive influence to the scepticism of professional auditor. The auditor’s experience has positive influence to the scepticism of professional auditor. The ethic has positive influence to the scepticism of professional auditor. The independecy has positive influence to the scepticism of professional auditor. While time budget pressure has a negative influence to the scepticism of professional auditor.Keywords: Competency, Time Budget Pressure, Experience, Ethic and Independency, Scepticim of Professional Auditor.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Dwimilten, Eunike; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
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This research is meant to find out the influence of competency, independency, accountability, time budget pressure and due professional care to the audit quality. The respondents are auditor staffs from junior to manager position who works at Public Accountant Office in Surabaya and Sidoarjo. The samples are 14 Public Accountant Offices which are represented by 70 people of auditor staffs, who have been selected by using simple random sampling method. The data has been obtained by issuing questionnaires which are directly issued to the respondents in the beginning of April 2015. The multiple linear regressions are used as the analysis technique. The results of the research have proven that i.e.: (a) the competency has positive influence to the audit quality, it means that the qualified audit is obtained from the high competency of auditors; (b) the independency has positive influence to the audit quality, it means that when the independency of an auditors is better, the audit quality is better as well; (c) accountability has positive influence to the audit quality, it means that when the auditors have high responsibility on their jobs, it will generate high audit quality; (d) time budget pressure has positive influence to the audit quality, it means that the time budget can encourage the auditors to maximize the existing time and to generate qualified audit; (e) due profesionalcare has positive influence to the audit quality, it means that when the careful and thoroughly professionalism of an auditor is high, the audit quality is high as well.Keywords: Competency, Independency, Accountability, Time Budget Pressure, Due Professional Care, Audit Quality.
PENGARUH MODAL INTELEKTUAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Triastuty, Siska; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to test the influence of intellectual capital and corporate governance mechanism tothe financial performance. The independent variables are intellectual capital, institutional capital, managerialownership, the proportion of the board of independent commissioner and the board of director. Meanwhile, thedependent variable in this research is the financial performance. The samples are 56 manufacturing companieswith 3 years observation in 2012-2014 periods. The samples have been selected by using purposive sampling.The financial statement data has been obtained from the Indonesia Stock Exchange (IDX). The analysis methodhas been carried out by using multiple linear regressions analysis and the SPSS 20 application.The results ofthis research show that, (1) intellectual capital has positive influence to the financial statement of the company.(2) Institutional ownership does not have any influence to the financial statement of the company. (3)Managerial ownership has positive influence to the financial statement of the company. (4) The proportion of theboard of independent commissioner has positive influence to the financial statement of the company. (5) Theboard of directors does not have any influence to the financial performance of the company.Keywords: Intellectual Capital, Coorporate Governance Mecanism, Financial Performance.
PENGARUH KINERJA KEUANGAN PADA HARGA SAHAM (STUDI PADA PERUSAHAAN LQ 45) Siana, Anggita Inggit; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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This research is meant to test and to analyze the influence of financial performance on stock price. The financial performance variable is proxy with the Current Ratio, Return on Asset, Debt to Equity, and Price Earnings Ratio, meanwhile the stock price is the proxy from the investor variable. The sample collection has been done by using purposive sampling method in which the sample selection of the company is collected by using the criteria and certain consideration from the researcher. Based on the sample selection method, 10 companies which are included in LQ45 consecutively for 5 years from 2009 to 2013 have been selected as samples. The quantitative analysis method is used as the research method in which the data analysis method is based on the data which can be calculated in order to generate the quantitative assessment. Meanwhile, the multiple linear regressions are used as the analysis technique. The results of this research show i.e.: (a) Current Ratio has positive influence to the stock price; (b) Return on Asset has positive influence to the stock price; (c) Debt to Equity Ratio does not have any influence to the stock price; and (d) Price Earnings Ratio does not have any influence to the stock price.Keywords: Current Ratio, Return On Asset, Debt to Equity, Price Earnings Ratio, and Stock Price
Co-Authors Amelia Mardianti, Amelia Andajani Andajani Andajani Andajani Andajani Andajani Andajani, Andajani Andani, Vinda Ari Andayani Andayani Andayani Andayani Andayani Andayani Ardiansyah, Rendi Arifianto, Agil Nur Atiqoh, Nur Attamimi, Fikri Muhammad Bambang Suryono, Bambang Berliani, Citra Bonaventura Suprapto Budiyanto Budiyanto Budiyanto Budiyanto Damayanti Astika Sari, Damayanti Astika Diah Kusumawardani, Diah Dyastaria, Nathania Putri Elok Vivin Vaidian, Elok Vivin Ernawati Ernawati Eunike Dwimilten, Eunike Farizi, Fauzan Al Fersiani, Ekawati Fidiana, Fidiana Firdausi, Fitria Fransiska Tarasita Asmara Gugus Irianto Heribertus Yudho Warsono Iwan Triyuwono Kusnianingrum, Devi Maria Selcindya Jemparut, Maria Selcindya Novanianto Rendra K.P., Novanianto Novita Ndari Utoyo, Novita Ndari Nur Fadjrih Asyik Nur Handayani Nurizza Arsyi Isnaini Prasetyo, Allan Daddy Pribadiyono Pribadiyono Pribadiyono Pribadiyono Priyadi, Maswar Patuh RA. Ida Wahyu Esti P., RA. Ida Wahyu Roviqotus Suffah, Roviqotus Rozi, Danu Setiawan, Firman Siana, Anggita Inggit Siska Febriyanti Tri Yunita Sari, Tri Yunita Triastuty, Siska Unti Ludigdo Warsono, Heribertus Yudho Yunika, Zita Zhara Safira, Zhara