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Indah Anisykurlillah
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Journal : Accounting Analysis Journal

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY Aditya, Alifian Nur; Anisykurlillah, Indah
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4204

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh size, laba, opini audit, dan ukuran KAP terhadap audit delay pada perusahaan manufaktur yang terdaftar di BEI baik secara simultan maupun parsial. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2010 sampai dengan 2013 dengan metode sampel yang dipakai yaitu Purposive Sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini adalah secara parsial variabel laba dan opini berpengaruh terhadap audit delay. Variabel size dan KAP tidak memiliki pengaruh terhadap audit delay. Sedangkan secara simultan, seluruh variabel penelitian ini berpengaruh signifikan terhadap audit delay. The Purpose of this research is to know the influence of size, profitability, audit opinion, and KAP to the audit delay at manufacturing companies registered in BEI with simultaneously asa well as partial relation. The population is manufacturing company listed in BEI in 2012 to 2013 with sample method used that is Purposive Sampling. Analytical techniques used in this research is analysis of multiple linier regression. The results of this research are partially variable there are profit and audit opinion are affect the audit delay. Variable size company and size of KAP has no effect on the audit delay. While in the simultaneously relation, the entire research was influential variables are significantly to the audit delay.
PENGARUH OPINI GOING CONCERN, UKURAN KAP DAN PROFITABILITAS TERHADAP AUDITOR SWITCHING Arsih, Luki; Anisykurlillah, Indah
Accounting Analysis Journal Vol 4 No 3 (2015): August 2015
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v4i3.8310

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh opini going concern, ukuran KAP dan profitabilitas terhadap auditor switching. Populasi dalam penelitian ini adalah perusahaan Real Estate and Property yang terdaftar di Bursa Efek Indonesia tahun 2008-2013 yang terdiri dari 45 perusahaan. Teknik pengambilan sampel adalah metode purposive sampling yang menghasilkan sampel sebanyak 13 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian ini menunjukan bahwa variabel opini going concern, ukuran KAP dan profitabilitas tidak berpengaruh terhadap auditor switching. Saran bagi penelitian selanjutnya agar memiliki informasi yang luas mengenai objek penelitian, menggunakan ukuran lain pada variabel yang sama, serta menambah variabel lain untuk penelitian selanjutnya.The purpose of this study is to analyze the influence of going concern opinion, size of public accountant firm, and profitability toward auditor switching. The population in this study are the Real Estate and Property companies listed in Indonesia Stock Exchange for year of 2008-2013 which consist of 45 companies. The sampling technique is a purposive sampling method which results for 13 samples. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this study shows that going concern opinion, size of Public Accountant Firm and profitability don’t affect to auditor switching. Some suggestions for the next studies are to have much information about the research object, to use another measurement for the same variable, and to add other variables for the next studies.
The Detection of Fraudulent Financial Statement with Fraud Diamond Analysis Arfiyadi, Arfiyadi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.11245

Abstract

The purpose of this study was to analyze the prediction of fraudulent financial statement by fraud diamond. The independent variables of this research are of financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability. The population of this research are 93 companies in LQ-45 listed in Indonesia Stock Exchange during the period 2010-2015. Data were selected by purposive sample, it obtained 18 companies with 92 unit analysis firms for sample of the research. Logistic Regression analysis techniques was used to analyze data, and it was helped by IBM SPSS 21 software. The findings show that nature of industry, and rationalization have positive significant impact toward fraudulent financial statements. While the financial stability, external pressure, financial target, ineffective monitoring, and capability didn’t have significant impact toward fraudulent financial statements.
Analysis of The Influence of The Size of KAP, Management Turnover and Size of Company toward Auditor Switching (An Empirical Study on Manufacturing Companies Registered in Indonesian Stock Exchange Year 2011-2015) Nurcahyo, Dhanar Dwika; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.11593

Abstract

Auditor Switching merupakan proses pergantian KAP yang dilakukan oleh perusahaan. Pergantian KAP di Indonesia dapat dilakukan secara mandatory ataupun voluntary. Pergantian KAP secara voluntary dapat menimbulkan kecurigaan dari stakeholder untuk mengetahui apa yang penyebabnya. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdiri dari 170 perusahaan. Teknik purposive sampling menghasilkan sampel sebanyak 29 perusahaan. Variabel independen dalam penelitian ini adalah Ukuran KAP, Pergantian Manajemen, dan Ukuran Perusahaan. Variabel dependen dalam penelitian ini adalah Auditor Switching. Hasil penelitian ini menunjukkan bahwa variabel Ukuran KAP berpengaruh negatif terhadap auditor switching, variabel Ukuran Perusahaan berpengaruh negatif terhadap auditor switching. Sementara variabel Pergantian Manajemen tidak berpengaruh terhadap auditor switching. Saran untuk Penelitian selanjutnya mengenai Auditor Switching, diharapkan dapat menerapkan Perturan Menteri Keuangan yang terbaru tahun 2015 yaitu Peraturan Menteri Keuangan Republik Indonesia Nomor 20 tahun 2015. Pergantian manajemen untuk penelitian selanjutnya disarankan untuk melihat dari pergantian Dewan Komisaris, Karena Dewan Komisaris dalam perusahaan memiliki andil dalam pemilihan Kantor Akuntan Publik. Auditor Switching is  an exchanging of KAP  which is conducted by the company.  The change of KAP in Indonesia can be conducted by mandatory and voluntary. Auditor Switching by voluntary may raise suspicion of stakeholders to find out what the cause. The purpose of this study is to analyze the influence of Size of KAP, Management Turnover, and Size of Company toward Auditor Switching. The population in this study are the manufacturing companies which consist of 130 companies. The technique of purposive sampling which results for 57 samples. The independent variables in this study are management turnover, size of KAP, and size of comoany. While the dependent variable in this study is Auditor Switching. The results of this study shows that the following variable size of KAP have a negative affect toward auditor switching, but management turnover and size of company don’t have an affect toward auditor swithing. The value of Nagelkerke R Square is 0.192, it’s mean that the variation of the dependent variable that can be explained by the independent variable arround 19.2%, and the remaining 80.8% is explained by other variables outside the model. For the next research on auditor switching is expected to apply the newest Ministry of Finance Regulation in 2015, namely the Indonesian Government Numer 20 year 2015.
PENGARUH GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN, TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Trinanda, Feby Intan; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14366

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh reputasi auditor, keberadaan risk management committee, ukuran perusahaan, dan struktur kepemilikan publik terhadap pengungkapan enterprise risk management. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2013 berjumlah 48 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 24 perusahaan dengan 48 unit analisis. Metode analisis penelitan ini menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa reputasi auditor, dan struktur kepemilikan publik berpengaruh positif signifikan terhadap pengungkapan enterprise risk management. Sedangkan keberadaan risk management committee, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap pengungkapan enterprise risk management. Penelitian selanjutnya sebaiknya mengidentifikasi variabel lain yang memiliki pengaruh terhadap pengungkapan enterprise risk management. This study ains to analyze the effect of auditor reputation, risk management committee, firm size, and public ownership structure on enterprise risk management disclosure. The population of this study is all property and real estate companies listed in Indonesia Stock Exchange (IDX) year of 2012 to 2013, amount to 48 companies. The study uses purposive sampling. The companies that meet requirements stated by this study were 24 companies with 48 data in term of financial reports. Methods of data analyze used in this study is multiple linear regression. The results of this study show that auditor reputation and public ownership structure has significant effect on enterprise risk management disclosure. Meanwhile, risk management committee and firm size do not have significant effect of enterprise risk management disclosure. Other researchers should identify other variable that have potential influence on firm value, such as public ownership.
Analysis of Factors Affecting The Tendency of Accounting Fraud with An Ethical Behavior As Intervening Variable Nurlaeliyah, Siti; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.16892

Abstract

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Populasi dari penelitian ini seluruh pengurus koperasi wanita di Kota Semarang. Sampel dalam penelitian sebanyak 61 pengurus koperasi wanita di Kota Semarang dengan teknik sampling yang digunakan yaitu convinience sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Keefektifan pengendalian internal dan perilaku tidak etis berpengaruh terhadap kecenderungan kecurangan akuntansi, sedangkan ketaatan aturan akuntansi, kesesuaian kompensasi, dan asimetri informasi tidak berpengaruh. Keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi berpengaruh terhadap perilaku tidak etis, sedangkan ketaatan aturan akuntansi tidak berpengaruh. Keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi berpengaruh terhadap kecenderungan kecurangan akuntansi melalui perilaku tidak etis, sedangkan ketaatan aturan akuntansi tidak berpengaruh. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kecenderungan kecurangan akuntansi dipengaruhi oleh perilaku tidak etis dan keefektifan pengendalian internal, sedangkan perilaku tidak etis dipengaruhi oleh keefektifan pengendalian internal, kesesuaian kompensasi, dan asimetri informasi. The purpose of this study is to analyze the factors that influence the tendency of accounting cheating with unethical behavior as intervening variable. The population of this study is all female cooperative managers in Semarang City. The sample in this research is 61 female cooperative managers in Semarang City with sampling technique used is convenience sampling. The analysis technique used in this research is multiple regression analysis. The effectiveness of internal controls and unethical behavior has an effect on the tendency of accounting fraud, while compliance with accounting rules, compensation compliance, and information asymmetry have no effect. The effectiveness of internal controls, compliance of compensation, and information  asymmetry have an effect on unethical behavior, while the obedience of accounting rules has no effect on unethical behavior. Based on the results of the study, it can be concluded that the tendency of accounting fraud is influenced by unethical behavior and effectiveness of internal control, while unethical behavior is influenced by the effectiveness of internal control, compensation suitability, and information asymmetry.
Analysis of Factors Affecting Non Performing Loan on Cooperation Sakti, Andik Dwi; Anisykurlillah, Indah
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18720

Abstract

Penelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh character, capacity, capital, collateral, condition, waktu pinjaman, tingkat balas jasa pinjaman terhadap kredit bermasalah pada koperasi Jasa Keuangan Syariah (KJKS) yang ada di Kota Semarang. Populasi dalam penelitian ini adalah nasabah koperasi yang memiliki pembiayaan atau kredit bermaslah pada koperasi Jasa Keuangan Syariah (KJKS) yang ada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini yaitu dengan menggunakan metode convinience sampling dengan 82 responden. Pengujian instrumen penelitian menggunakan uji validitas dan uji reliabilitas. Data yang terkumpul dianalisis dengan menggunakan analisis statistik deskriptif dan analisis statistik inferensial. Alat analisis yang digunakan pada penelitian ini adalah SPSS 21. Hasil penelitian ini menunjukan bahwa character, capacity, capital, collateral, condition, waktu pinjaman, tingkat balas jasa pinjaman berpengaruh secara simultan terhadap kredit bermasalah. Secara parsial caharacter, capital berpengaruh negatif terhadap kredit bermasalah dan tingkat balas jasa berpengaruh positif terhadap kredit bermasalah. Sementara capacity, collateral, condition dan waktu pinjaman tidak berpengaruh terhadap kredit bermasalah. Simpulan dalam penelitian ini yaitu tingkat kredit bermasalah dapat diminimalisir dengan character nasabah yang jujur dan capital yang nasabah yang mampu, serta tingkat balas jasa yang ditetapkan koperasi. This study aims to obtain empirical evidence about the effect of character, capacity, capital, collateral, condition, loan term, loan repayment rate on non-performing loans at Sharia Cooperative (KJKS) in Semarang City. The population in this study are cooperative customers who have non-performing loans on Sharia Cooperative (KJKS) in Semarang City. Sampling technique in this research is by using convinience sampling method with 82 respondents. Testing of research instrument using validity test and reliability test. The collected data were analyzed using descriptive statistical analysis and inferential statistical analysis. The analysis tool used in this study is SPSS 21. The results of this study indicate that character, capacity, capital, collateral, condition, loan term, loan repayment rate simultaneously affect the non-performing loans. Partially, caharacter, capital has a negative influence on non performing loans and the rate of payments has a positive influence on non-performing loans. While the capacity, collateral, condition and loan term have no influence on non-performing loans. The conclusions in this study are the level of nonperforming loans can be minimized with the character of an honest customer and the capital that the customer is capable, as well as the level of loan repayment rate set by the cooperative.
The Determinant of Internal Control Effectiveness on Cooperative Employees of the Republic of Indonesia in Semarang City Rizki, Putra; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.19346

Abstract

This research aims to obtain empirical evidence the influence of competence, motivation, role and work experience on the effectiveness of internal control cooperatives in Semarang either partially and simultaneously. The population in this research are 132 Koperasi Pegawai Republik Indonesia (KPRI) in Semarang in 2017. The sampling technique used is simple random sampling and used sample size with non-statistic technique. With this technique gained as much as 31 sample research of Koperasi Pegawai Republik Indonesia. Collecting data uses questionnaires. While the analysis method used is multiple regression analysis with the analysis tool is SPSS Statistic 23.The results showed that competence and motivation partially have a positive and significant effect on the effectiveness of internal control cooperative. Role and work experience partially failed to show any significant effect on the effectiveness of internal control. While the results of competence, motivation, role and work experience simultaneously have a positive and significant impact on the effectiveness of internal control. The conclusion of the research are obtained evidence that competence and motivation have a positive and significant effect on the effectiveness of internal control. Meanwhile, role and work experience does not have effect on the effectiveness of internal control.
Corrigendum / Erratum / Retraction Rahmawati, Putri Nur; Anisykurlillah, Indah
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.18796

Abstract

RETRACTION TO : Putri Nur Rahmawati, Indah Anisykurlillah Title : Factors that Influence the Use of Accounting Information in MSME in Magelang District
Predictive Analysis of Financial Statement Fraud with Fraud Triangle Perspective Muhandisah, Zakiyatul; Anisykurlillah, Indah
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.14578

Abstract

Penelitian ini bertujuan untuk menganalisis prediksi kecurangan laporan keuangan dengan perspektif fraud triangle. Variabel independen yang digunakan dalam penelitian ini adalah stabilitas keuangan, tekanan eksternal, lingkungan industri, efektivitas pengawasan, dan rasionalisasi. Populasi dalam penelitian ini adalah 58 perusahaan Property, Real estate dan Buliding contruction yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2011? 2015. Pengambilan sampel dengan metode purposive sampling, dihasilkan sampel sebanyak 32 perusahaan. Pengujian penelitian ini dilakukan dengan teknik analisis regresi logistik dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, lingkungan industri, dan rasionalisasi berpengaruh positif terhadap prediksi kecurangan laporan keuangan. Sedangkan tekanan eksternal dan efektivitas pengawasan tidak berpengaruh signifikan terhadap prediksi kecurangan laporan keuangan. The purpose of this study was to analyze the prediction of fraudulent financial statements by fraud triangle. The independent variables of this research are of financial stability, external pressure,nature of industry, effective monitoring, and rationalization. The population of this research are 58 listed Property, Real estate dan Buliding contruction firms in Indonesia Stock Exchange (BEI) for the period 2011-2015. Data were selected by purposive sample, it obtained 32 firms for the sample of the research. Logistic Regression Analysis techniques was used to analyse data, and it was helped by IBM SPSS Statistics 21 software. The findings shows that financial stability, nature of industry, and rationalization have significant impact toward fraudulent financial statements. While the external pressure and effective monitoring didn?tsignificanthaveimpact toward fraudulent financial statements.
Co-Authors - FACHRURROZIE -, Kustiani Aan Ikhsananto, Aan Agus Wahyudin Ahmad Nurkhin Ain Hajawiyah Alifian Nur Aditya, Alifian Nur Amir Mahmud Ananda, Delya Saski Andriana, Adhe Eva Anis Widyawati Arfiyadi, Arfiyadi Arfiyadi, Arfiyadi Arief, Sandy Arizal Latif Fiatmoko, Arizal Latif Arumawan Mei Saputra Asrodin, Mukhammad Atiek Zahrulianingdyah Atiek Zahrulianingdyah, Atiek Atta Putra Harjanto Baswara, Satsya Yoga Bergas Rezqika Dwi Harini DWI LESTARI, TIARA Dyah Ayu Trihapsari, Dyah Ayu eka rahmawati Eka Rahmawati Eram Tunggul Pawenang Eram Tunggul Pawenang Feby Intan Trinanda, Feby Intan Fitria Puji Astuti, Fitria Puji Fuad, Muhammad Nur Gilang Anies Saendy, Gilang Anies Harini, Dwi Hasan Mukhibad Henny Murtini Hudzaifah Ibnu Aimar Tamir, Hudzaifah Ibnu Aimar Ikhsan, Sukardi Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Istiqomah, Dian Permana Krisna Dewi, Krisna Kuat Waluyo Jati Kustiani - Kusumantoro Lestari Sukartiningsih, Lis Linda Agustina Luki Arsih, Luki Lyna Latifah Lyna Latifah Magda Kumalasari, Magda Muhammad Khafid Muhammad Noor Ardiansah Muhandisah, Zakiyatul Mukhibab, Hasan Niswah Baroroh Niswatun Hasanah Nurcahyo, Dhanar Dwika Nurcahyo, Dhanar Dwika Nurdian Susilowati Nurlaeliyah, M.Pd.I . Oktaviana, Anggita Permatasari, Yoan Prabowo Yudo Jayanto Rachmadi, Moch Faizal Raharjo, Teguh Hardi Rahmawati, Putri Nur Rahmawati, Putri Nur Ratna, Tuti Dewi Richatul Jannah Risanda Alirastra Budiantoro Ristina Sitio, Ristina Rizki Azizah, Rizki Rizki, Putra Rizki, Putra Rizkiana, F. R.W. Rizkyana, Fitrarena Widhi Rohman, Shohihatur Saendy, Gilang Anies Sakti, Andik Dwi Sakti, Andik Dwi Sandy Arief Selvia Yunita Setiyaningrum, R. Subowo Subowo Sugiyat, Junjung Sukardi Ikhsan Sulhadi Sunyoto Sunyoto Sunyoto Sunyoto Syamsul Arifin Wardianti, Sri Wasiatun Hikmah, Ifa Widiyanto Winata, Atika Sukma Yunita, Selvia