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All Journal ETIKONOMI Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Manajemen dan Bisnis Indonesia AKRUAL: Jurnal Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Bisnis dan Akuntansi Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Sustainable : Jurnal Akuntansi EKONOMIKA45 E-JURNAL AKUNTANSI
Bernawati, Yustrida
Airlangga University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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FORMULASI MATERIALITAS : STUDI PADA KANTOR AKUNTAN PUBLIK DI INDONESIA Yustrida Bernawati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 3 No. 2 (2016): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : 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

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i1.605

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i1.618

Abstract

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..
Whistleblowing and fraud in digital era Santi Widhiyanti; Yustrida Bernawati
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2011

Abstract

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.
Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia Utami Nuur Lailatul Idzniah; Yustrida Bernawati
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 2 (2020): JASF (Journal of Accounting and Strategic Finance) - November 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i2.111

Abstract

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.
The Effect of Organizational, Individual, and Demographic Factors on the Whistle-blowing Intention Yustrida Bernawati; Giovani Beatrice Napitupulu
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.21

Abstract

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.
Co-Authors A. Dola Bastina Anditto Farlinno Annisa Rahmawati Annisa Rahmawati Ardhi Islamudin Bucek Jalu Prasetyo Arjuna Dea Sanchiani Debi Setyawati Dian Agustia DYAH AYU LARASATI Fauziyyah Sukmawati Kurniawan Gerrinko Giffari Wurintara Giovani Beatrice Napitupulu Giovani Beatrice Napitupulu Hanny Purnomo Hasina, Zahwaril MELINDA CAHYANING RATRI Melinda Wijaya Natasya Adela Widani Novia Rizki Nurul Huda Paradisa Sukma Rifki Fikasari Sanchiani, Dea Shabrina Herawati Utami Nuur Lailatul Idzniah Victoria Kusumaningtyas Priyambodo Widhiyanti, Santi Yessy Aryanti Lestari Yulia Frischanita