Articles
<![CDATA[The Effect Of CFO Demographics On Fraudulent Financial Reporting ]]>
<![CDATA[Yulia Frischanita]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Akuntansi Vol. 24 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v24i1.639
<![CDATA[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.]]>
<![CDATA[The Influence Of CEO Turnover And Committee Audit Characteristic Toward Audit Fees ]]>
<![CDATA[Shabrina Herawati]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v24i2.696
<![CDATA[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.]]>
<![CDATA[Outsourcing Internal Audit : Cost and Benefit Analysis ]]>
<![CDATA[Paradisa Sukma]]>;
<![CDATA[Yustrida Bernawati]]>;
<![CDATA[Novia Rizki]]>;
<![CDATA[Victoria Kusumaningtyas Priyambodo]]>
<![CDATA[ SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022 ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/stb.v2i2.15631
<![CDATA[ABSTRACT The purpose of this research is to explore outsourcing of internal audit in terms of the costs and benefits provided. This type of research is qualitative with literatur review data, namely observation of journals and books relating to outsourcing of internal audit. The results of the study announce the compilation of companies using internal audit, the company can minimize costs incurred and get the same or more benefits from internal audits in the company. This benefit gets a kiss in small and medium-sized companies that have funds in the provision of funds for corporate supervision activities. However, to optimize these benefits, companies need to consider various things such as internal audit knowledge related to the company and the confidentiality of company information.ABSTRAKTujuan penulisan artikel ini adalah untuk mengeksplor outsourcing audit internal dari sisi biaya dan manfaat yang dimiliki. Jenis penelitian ini adalah kualitatif dengan metode pengumpula data studi literatur yaitu observasi terhadap jurnal dan buku yang memiliki topik terkait outsourcing audit internal. Hasil penelitian menyatakan bahwa ketika perusahaan menggunakan outsourcing audit internal, maka perusahaan dapat meminimalisir biaya yang dikeluarkan dan mendapatkan manfaat yang sama atau bahkan lebih dari audit internal yang ada di perusahaan. Manfaat ini semakin besar dampaknya pada perusahaan kecil dan menengah yang memiliki keterbatasan dalam penyediaan dana untuk aktivitas pengawasan perusahaan. Namun untuk mengoptimalisasi manfaat tersebut, perusahaan perlu mempertimbangkan berbagai macam hal seperti pengetahuan audit internal terkait perusahaan dan kerahasiaan informasi perusahaan.]]>
<![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[ JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020 ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Economics and Business, 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[PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN KEPEMILIKAN SAHAM TERHADAP KINERJA LINGKUNGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Anditto Farlinno]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 2 (2023): JMBI UNSRAT Volume 10 Nomor 2 ]]>
Publisher : <![CDATA[FEB Universitas Sam Ratulangi Manado ]]>
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DOI: 10.35794/jmbi.v10i2.50289
<![CDATA[Abstract. This research aims to determine the effect of financial performance, firm size, and share ownership on environmental performance based on the Environmental Performance Rating Program in Environmental Management (PROPER) at mining companies listed on the Indonesia Stock Exchange (BEI) in 2012 to 2016. This research uses quantitative method. The population in this research are 41 mining sector companies listed on the Stock Exchange and the number of samples in this research are 36 selected using purposive sampling method. The hypothesis in this research are tested using multiple linear regression. The results of this research indicate that profitability and firm size have a significant effect on PROPER-based environmental performance, while liquidity and share ownership have no significant effect on PROPER-based environmental performance.]]>
<![CDATA[Kepemilikan dan Keterlibatan Keluarga Terhadap Penghindaran Pajak dengan Komisaris Independen sebagai Moderasi ]]>
<![CDATA[Nurul Huda]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i3.4722
<![CDATA[Pada tahun 2022 tingkat kepatuhan wajib pajak Indonesia sebesar 79% dimana perilaku agresivitas pajak perusahaan dapat ditentukan faktor struktur kepemilikan. Tujuan penelitian ini untuk mengetahui pengaruh kepemilikan dan keterlibatan keluarga terhadap penghindaran pajak perusahaan. Penelitian juga menyelidiki apakah komisaris independen memoderasi pengaruh perusahaan keluarga terhadap penghindaran pajak. Metode penelitian ini adalah penelitian kuantitatif deskriptif dimana penelitian menggunakan sampel dari 98 perusahaan yang terdaftar di Bursa Efek Indonesia dari 2017 hingga 2022, penulis dalam uji hipotesis menggunakan moderated regression analysis. Hasil menunjukkan perusahaan dengan kepemilikan dan keterlibatan keluarga berpengaruh positif pada praktik penghindaran pajak. Selain itu, komisaris independen sebagai variabel moderasi dapat memperlemah pengaruh kepemilikan dan keterlibatan keluarga terhadap penghindaran pajak. Kebaharuan penelitian ini terdapat dua hal, pertama dengan memperluas penelitian sebelumnya dengan menjadikan komisaris independen sebagai variabel moderasi terkait pengaruh kepemilikan keluarga dan keterlibatan keluarga terhadap penghindaran pajak. Kedua, pada penelitian ini suatu perusahaan bisa digolongkan sebagai perusahaan dengan kepemilikan keluarga jika keluarga memiliki lebih dari 50% saham.]]>
<![CDATA[Gender on Board and the Impact to Firm Performance through Innovation as Mediating Variable: Evidence from Indonesian non-Financial Firms ]]>
<![CDATA[Hasina, Zahwaril]]>;
<![CDATA[Bernawati, Yustrida]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v25i2.5462
<![CDATA[This study examines the effect of gender on board on firm performance in Indonesia through innovation as mediation. The independent, dependent, and mediating variable used in this research is the gender of the board of directors, firm performance, and innovation. This analysis uses Indonesian non-financial firms that perform any innovation activities and are listed on the Indonesian Stock Exchange in 2009-2019 as our sample. The method used in this study is the quantitative method and processed by using SPSS tools to test the hypothesis. The results showed that gender onboard has no effect on firm performance directly but positively affects innovation. Meanwhile, innovation has a positive effect on firm performance. Then gender on board has a positive impact on the firm performance through innovation as the mediation variable. The novelty of this research is to add an innovation variable to clarify the effect of gender on board to the firm performance. This research can be used to consider companies and other policymakers to determine the board in the company.DOI : https://doi.org/10.26905/jkdp.v25i2.5462]]>
<![CDATA[The Odd-Even Effect in The Boards of Commissioners and Corporate Values ]]>
<![CDATA[Ardhi Islamudin]]>;
<![CDATA[Gerrinko Giffari Wurintara]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2020.v15.i02.p12
<![CDATA[This article expands the understanding of board of commissioners' characteristics by introducing the concept of the odd-even effect in their structure. The study employs a quantitative research approach to explore this phenomenon. When a board of commissioners is composed of an odd number of members, the decision-making process tends to be more straightforward and efficient due to the absence of tie votes, leading to a more unified perspective. In contrast, an even-numbered board is prone to voting ties, which can introduce diverse viewpoints and potential conflicts in decision-making. Consequently, the composition of the board, whether odd or even, significantly impacts corporate value. Boards with fewer members tend to be more effective, with companies having odd-numbered boards generally exhibiting higher corporate value compared to those with even-numbered boards. Keywords: corporate value, odd-even effects, board of commissioners.]]>
<![CDATA[Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela ]]>
<![CDATA[Hanny Purnomo]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 4 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i04.p05
<![CDATA[The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.]]>
<![CDATA[Etika Akuntan Perusahaan dalam Praktik Manajemen Laba Ditinjau dari “Kauffshandlung und Wucher” ]]>
<![CDATA[Bucek Jalu Prasetyo Arjuna]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i08.p08
<![CDATA[This research was inspired by an article that contained criticism as well as advice in the Middle Ages, kauffshandlung und wucher, written by a Religious Reformer, Martin Luther. Luther's advice consists of four values: being fair, sincere, ready to take risks, and thinking before acting. These values are then brought into earnings management practices because these practices are prone to information manipulation. Using a phenomenology approach, structured interviews were conducted with two Corporate Accountants involved in earnings management practices. The results of this study show that the four values contained in Luther's advice exist and are applied in Corporate Accountants, especially in earnings management practices, despite the various obstacles faced by Accountants. They continue to strive to meet these values. Keywords: Righteous; Sincere; Take Risks; Thinking Before Acting; Kauffshandlung Und Wucher; Corporate Accountants.]]>
