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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[FORMULASI MATERIALITAS : STUDI PADA KANTOR AKUNTAN PUBLIK DI INDONESIA ]]>
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 3 No. 2 (2016): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (769.118 KB)
|
DOI: 10.30640/ekonomika45.v3i2.38
<![CDATA[Materiality is an important concept in accounting and auditing practices that should be applied by accountants in performing their duties. To date, there are no guidance or directions that can be used to accommodate all the needs of accountants to make decisions regarding materiality so that accountants should be able to formulate materiality using professional skills acquired through experience or education. This study aims to know the various quantitative and qualitative factors areconsidered by accountants to formulate materiality and determine whether there is a difference in considering these factors based on experience and the type of Public Accountant Firms. Data were collected by questionnaires distributed to the partners of the Public Accountant Firm in Indonesia. Testing by using Principal Component Analysis (PCA), Kolmogorov-Smirnov test and Kruskal-Wallis Analysis of varience of Ranks. The results showed that the accountant uses many factors considered in the formulation of materiality and in general differ in using a number of quantitative factors, but did not differ in the use of the many qualitative factors. This suggests that consideration of materiality is a qualitative judgement but it must be defined in quantitative form. This study contributes to the development of auditing and accounting practices and as an input for decision makers to formulate quantitative materiality in accounting and auditing practice.]]>
<![CDATA[PENERAPAN STANDAR PROFESIONAL AUDIT INTERNAL DAN KUALITAS AUDIT: SEBUAH TINJAUAN LITERATUR ]]>
<![CDATA[MELINDA CAHYANING RATRI]]>;
<![CDATA[YUSTRIDA BERNAWATI]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol. 22 No. 1 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34208/jba.v22i1.605
<![CDATA[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.]]>
<![CDATA[RISK BASED APPROACH DAN TREN MENDATANG DALAM INTERNAL AUDIT TOOLS & TECHNIQUES ]]>
<![CDATA[DYAH AYU LARASATI]]>;
<![CDATA[YUSTRIDA BERNAWATI]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol. 22 No. 1 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34208/jba.v22i1.618
<![CDATA[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..]]>
<![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[Universitas Hayam Wuruk Perbanas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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.]]>
