Articles
<![CDATA[Effectiveness of Corporate Governance and Audit Quality: The Role of Ownership Concentration as Moderation ]]>
<![CDATA[Natasya Adela Widani]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ ETIKONOMI Vol 19, No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/etk.v19i1.14893
<![CDATA[The case of corporate financial statement fraud committed by company management is a phenomenon that often occurs and occurs repeatedly. This condition is exacerbated by the involvement of external auditors to support the fraud. This study aims to determine the effect of corporate governance and audit quality and find out the ownership concentration moderating corporate governance and audit quality. This study uses moderated regression analysis and research samples on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018. The results of the study stated that corporate governance did not affect audit quality, and the presence of ownership concentration strengthened the effect of the effectiveness of corporate governance on audit quality. The implication of this research is to minimize earnings management practices. The effectiveness of corporate governance expects to run well and regulate the composition of ownership into something fundamental to implement.JEL Classification: G32, G34How to Cite:Widani, N. A., & Bernawati, Y. (2020). Competitive Strategy Analysis to Increase Consumer Purchasing Decisions on Minimarket Business. Etikonomi: Jurnal Ekonomi, 19(1), 131 – 140. https://doi.org/10.15408/etk.v19i1.14893.]]>
<![CDATA[The Effect of Organizational, Individual, and Demographic Factors on the Whistle-blowing Intention ]]>
<![CDATA[Yustrida Bernawati]]>;
<![CDATA[Giovani Beatrice Napitupulu]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v1i01.21
<![CDATA[Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was a quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblowing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.]]>
<![CDATA[Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia ]]>
<![CDATA[Utami Nuur Lailatul Idzniah]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v3i2.111
<![CDATA[Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty Program by the Directorate General of Taxation (DJP), which began in June 2016. Therefore, this study aims to obtain empirical evidence of the influence of good corporate governance and executive compensation on corporate tax avoidance. This study used 215 banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2018. This study using a purposive sampling method that produced 119 suitable samples. The analytical method used is multiple linear regression analysis through IBM SPSS Statistics 25 software. Computation of tax avoidance is proxied by computing of Effective Tax Rates (ETR). Good corporate governance is proxied by the size of the board of directors and the audit committee, and executive compensation is proxied by all director compensations. The size of the audit committee is a total of the audit committee in one period. The size of the board of directors is the total of the board committee in one period. This study used ROA and Leverage as a control variable. In this study, it was found that executive compensation and good corporate governance, which was proxied by the Size of the board of directors and the Size of the audit committee shown a positive effect on tax avoidance. Investors who do not want tax avoidance must pay attention to executive compensation and good corporate governance in the company. In contrast, control variables have not significant effect on tax avoidance.]]>
<![CDATA[INTERNAL AUDIT FUNCTION SEBAGAI PENYEDIA “KENYAMANAN” KOMITE AUDIT ]]>
<![CDATA[Debi Setyawati]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.3.38
<![CDATA[ABSTRAK : Internal Audit Function sebagai Penyedia “Kenyamanan” Komite Audit. Penelitian ini menjelaskan makna “kenyamanan” dalam perspektif internal audit function (IAF) dengan komite audit. Metode yang digunakan adalah studi literatur pada sejumlah jurnal bereputasi. Penelitian ini menemukan bahwa keefektifan IAF memberikan jaminan peningkatan pengendalian internal serta peningkatan kenyamanan yang signifikan untuk komite audit. Pengetahuan unik, pertemuan interpersonal rutin, dan kolaborasi korporatif antara auditor internal dengan auditor eksternal juga mampu meningkatkan kenyamanan komite audit. Beberapa manfaat lainnya juga dihasilkan dari kerjasama IAF dengan komite audit untuk menambah kenyamanan. ABSTRACT: Internal Audit Function as a "Convenience" Provider for Audit Committee. This study explained the meaning of "comfort" in the perspective of the internal audit function (IAF) with the audit committee. The method used was a literature study in a number of reputable journals. This study found that the effectiveness of the IAF provides a guarantee of increased internal control as well as a significant increase in comfort for the audit committee. Unique knowledge, regular interpersonal meetings, and corporate collaboration between internal and external auditors were also able to increase the comfort of the audit committee. Several other benefits also resulted in added convenience.]]>
<![CDATA[Internal or External Financing: New Evidence on Investor Reaction in Indonesian Manufacturing Firms ]]>
<![CDATA[Rifki Fikasari]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Journal of Accounting and Investment Vol 22, No 2: May 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v22i2.10711
<![CDATA[Research aims: This study aims to examine investor reaction to financing sources due to its pecking order theory hierarchy.Design/Methodology/Approach: This research used a purposive sampling method of manufacturing listed firms on the Indonesia Stock Exchange, which were tested utilizing Ordinary Least Square and SPSS software.Research findings: The results showed that the investor reacted negatively to internal financing measured by the firm's retained earnings. Conversely, this research found that investors reacted positively to external financing in measurement, leverage, and equity issuance. Furthermore, the results revealed that leverage had a more positive reaction than equity issuance.Theoretical contribution/Originality: This research contributes to the pecking order theory literature to test how investor reacts to which source of financing is chosen due to its hierarchy. There is evidence that Indonesian manufacturing firms had inadequate internal financing, which made investors react negatively, and investors tended to choose leverage over equity as external financing.Practitioner/Policy implication: Our study contributes to the firm's management to carefully choose financing sources to fulfill the investor interest. This research also suggests that the firm produces more profit to provide adequate internal source financing as the research results showed that investors preferred internal than external financing. Furthermore, when there is inadequate internal financing, the firm's management should use leverage over equity.Research limitation/Implication: First, our study employed total liability rather than debt to leverage measurement. Second, our study only provided evidence of negative reactions to show that the firm failed to provide adequate internal financing sources rather than examined the level of adequate internal financing sources.]]>
<![CDATA[Whistleblowing and fraud in digital era ]]>
<![CDATA[Santi Widhiyanti]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v10i2.2011
<![CDATA[This article discusses whistleblowing and fraud in the digital era in Indonesia using a literature study. Digital whistleblowing allows someone to reveal a number of information accompanied by photos/ videos through social media/ other online sources. This information is investigated further to find out if there is fraud after checking the truth, because there is a possibility that the information is inaccurate. The absence of a checking process and confirmation of its truth causes inaccurate information. The case that occurred in one of the SOEs in Indonesia initially emerged from a tweet on a Twitter account which was finally able to uncover the alleged fraud in terms of abuse of office. This is an example of the role of technology in digital whistleblowing and fraud. Digital technology can detect if there is a change in the softcopy file through the recorded digital footprint and then submit it to the authorities so that they can track the identification of previous users related to the possibility of document leakage. Artificial Neural Network (ANN) which is part of artificial intelligence (AI) technology can be used to detect fraud. ANN is a system that is able to process complex amounts of data through pattern recognition. There has been much discussion about the use of information technology in Indonesia, but the use of ANN has not been much discussed.]]>
<![CDATA[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) ]]>
<![CDATA[Dea Sanchiani]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Manajemen dan Bisnis Indonesia Vol 5 No 3 (2018): Jurnal Manajemen Bisnis Indonesia - Edisi Juni 2018 ]]>
Publisher : <![CDATA[Forum Manajemen Indonesia (FMI) ]]>
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DOI: 10.31843/jmbi.v5i3.174
<![CDATA[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]]>
<![CDATA[Influence of the Competency, Independency, Accountability and Audit Firm Size on Audit Quality ]]>
<![CDATA[Annisa Rahmawati]]>;
<![CDATA[Dian Agustia]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 11 No 1 (2019): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v11n1.p44-52
<![CDATA[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.]]>
<![CDATA[Sharia Supervisory Board, Audit Committee, And Corporate Social Responsibility Disclosure ]]>
<![CDATA[A. Dola Bastina]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v23i3.600
<![CDATA[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.]]>
<![CDATA[The Impact Of Audit Committe Characteristics On Audit Quality ]]>
<![CDATA[Paradisa Sukma]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v23i3.602
<![CDATA[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.]]>
