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Pengaruh Kinerja Keuangan Dan Pertumbuhan Perusahaan Terhadap Kondisi Financial Distress (Studi Pada Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) Sanchiani, Dea; Bernawati, Yustrida
Jurnal Manajemen dan Bisnis Indonesia Vol 5 No 3 (2018): Jurnal Manajemen Bisnis Indonesia - Edisi Juni 2018
Publisher : Forum Manajemen Indonesia (FMI)

Financial distress is a condition where a company experiences financial difficulties which results in the company not being able to fulfill its liabilities. Such conditions will disrupt the operational activities of the company so that the net income becomes not maximal or even negative. This study aims to determine the effect of financial performance and company growth on financial distress. The study population were textile and garment companies listed on the Indonesia Stock Exchange (BEI) for the period 2012 to 2016, the manufacturing sub-sector with a total sample of 85 samples. The sampling technique used is saturated samples where all members of the population are used as samples. The analysis technique used is the method of logistic regression analysis with the help of SPSS Version 21. The results of this study indicate that profitability and leverage affect financial distress, while liquidity, activity, and company growth do not affect financial distress.   Keywords : financial distress, liquidity, profitability, activity, leverage, sales growth

Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality Rahmawati, Annisa; Agustia, Dian; Bernawati, Yustrida
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p%p

Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.

The Impact of Audit Committe Characteristics on Audit Quality Yustrida Bernawati, Paradisa Sukma,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit committee education background, and audit committee experience while audit quality is measured using audit fees. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018 with 70 observation data and uses OLS regression. The results of this study indicate all four Audit Characteristics, only size and experience significantly influence audit quality. While audit meetings and education do not significantly affect audit quality. Likewise with the education that can not ensure the capabilities possessed by members of the audit committee. Overall, the effectiveness of the audit committee has no significant effect on audit quality.

The Effect of CFO Demographics on Fraudulent Financial Reporting Yustrida Bernawati, Yulia Frischanita,
Jurnal Akuntansi Vol 24, No 1 (2020): June 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i1.639

This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 with 308 data and hypothesis testing using multiple regression analysis techniques. The test results show that the age of the CFO affects the fraudulent financial statements. More mature the CFO engage with fraudulent financial statements. Other results indicate that the level of education, gender and experience of the CFO have no effect on financial statement fraud. The control variable used is ROA which has a positive effect on financial statement fraud. While company size and leverage have a negative effect on financial statement fraud.

Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality Rahmawati, Annisa; Agustia, Dian; Bernawati, Yustrida
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p44-52

Audited financial statement was an assurance for users of financial statement for the reliability of the information they use for making business decisions. Therefore, this study was intended to empirically examine the effect of competence, independence, accountability, and size of public accounting firms on audit quality. the hypothesis to was tested Structural Equation Modeling (SEM), which makes it possible to measure latent variables and hypothesis testing simultaneously. The result showed that competence had a positive impact on audit quality. Meanwhile, independency, accountability and audit firm size do not support the hypothesis.

The Influence of Ceo Turnover and Committee Audit Characteristic Toward Audit Fees Yustrida Bernawati, Shabrina Herawati,
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.696

This study aims to test empirically the effect of CEO turnover and the frequency of audit committee meetings on external audit fees. The population of this research is all manufacturing companies listed on the IDX in 2018-2019. By using the purposive sampling technique, obtained a sample of 103 companies in 2 years. This study uses secondary data in the form of annual reports where data is obtained from the IDX or the Company's website. Hypothesis testing uses quantitative methods with multiple regression analysis techniques. To test the impact to make it more credible, control variables are used, namely Return On Assets (ROA) and Total Assets. The results of hypothesis testing show that CEO turnover and audit committee meeting frequency do not affect audit fees. Meanwhile, ROA and total assets have a significant positive effect on external audit fees.

Sharia Supervisory Board, Audit Committee, and Corporate Social Responsibility Disclosure Yustrida Bernawati, A. Dola Bastina,
Jurnal Akuntansi Vol 23, No 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study examined the influence of the Sharia Supervisory Board and Audit Committee on the corporate social responsibility disclosure. The research sample used in the study is Islamic Banks in Indonesia from 2014 to 2018, with a total of 60 banks. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The testing of hypotheses uses Ordinary Least Square (OLS) regression with a significance of 1%, 5%, and 10%. Test F shows a model that stable and significant. The results of this study supported the research hypothesis that ACSIZE brought a positive and significant effect on corporate social responsibility disclosure. In addition, the sharia supervisory board and the audit committee meet not influence the corporate social responsibility disclosure.

PENERAPAN STANDAR PROFESIONAL AUDIT INTERNAL DAN KUALITAS AUDIT: SEBUAH TINJAUAN LITERATUR MELINDA CAHYANING RATRI; YUSTRIDA BERNAWATI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Penerapan standar atribut dan standar kinerja audit internal adalah salah satu fitur paling penting yang dapat menunjukkan kualitas audit internal. Artikel ini bertujuan untuk memberikan tinjauan literatur terkait dengan pentingnya kepatuhan dalam penerapan Standar Profesional Internasional untuk Praktik Audit Internal yang dikeluarkan oleh Institute of Internal Auditor (IIA). Artikel ini menjelaskan perkembangan praktik audit internal, yang berfokus pada kepatuhan dan komitmen terhadap standar profesional audit internal. Perusahaan dapat memperoleh manfaat dari kepatuhan auditor internal, selain dapat membantu perusahaan mencapai tujuannya juga mencerminkan reputasi perusahaan yang baik dan dapat meningkatkan kualitas audit internal. Penjelasan dalam artikel ini diharapkan dapat memperkaya literatur yang terkait dengan standar audit internal dan dapat membantu manajemen dalam memilih auditor internal.

RISK BASED APPROACH DAN TREN MENDATANG DALAM INTERNAL AUDIT TOOLS & TECHNIQUES DYAH AYU LARASATI; YUSTRIDA BERNAWATI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Internal auditors have begun to shift from a traditional approach to risk-based approach. This article will review the previous literature on risk based audit approach, risk based audit plan and the forthcoming trends for internal audit tools and techniques (TTs) based on Common Body of Knowledge (CBOK) survey in 2007 and 2010. Based on surveys conducted by IIA in 2007 and 2010 the risk based audit plan continues to occupy the top position in the TTS used by internal auditors. It is argued that the risk-based audit plan will continue to be used by auditors in the future, because internal auditors conceive that if the internal audit plan is based on key risks that exist within the organization, it will enhance Chief Audit Executive (CAE)'s ability to match the audit plan to organizational needs..

Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan Yessy Aryanti Lestari; Yustrida Bernawati
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an independent appraiser help the company to minimize the occurrence of fraud. Therefore, optimizing its role is necessary to consider in preventing and detecting fraud. This role encourages the entity to make the internal audit function more effective. Aspects considered in creating an effective internal audit role are competence, size, independence, activities, management support for internal audit, and gender of CAE.

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