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PENGARUH KUALITAS AUDIT TERHADAP KECENDERUNGAN PERUBAHAN PERILAKU MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The improvement of International Financial Reporting Standard (IFRS) may narrow the chance of discretionary accrual earnings management. As a result, there will be changes in the behavior of earnings management from accrual to real earnings management. The aims of this research are to investigate the influence of audit quality on the changes of earnings management behavior from accrual to real earnings management. This research emphasizes audit quality in competency and independency through audit firm tenure and audit firm rotation The sample used in this research were manufacturing companies listed at Indonesia Stock Exchange 2012-2015. Samples are collected by purposive sampling and resulted in 58 firms as the final sample. This research used quadratic model to investigate the relationship between audit firm tenure with real earnings management. The statistic method used was multiplied analysis multiple linear regression, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is Eviews 8. The results of this research showed that audit firm tenure has a significant influence to the real earnings management, while audit firm rotation, firm size, and leverage has no significant influence to the real earnings management. The results also showed that audit firm tenure has concave relationship with real earnings management (convex relationship with audit quality). This indicates that audit quality measured by audit firm tenure can decrease real earnings management in the fifth year and afterwards because the increase of audit quality through audit competence is greater than the decrease of audit independence Keywords : real earnings management, audit firm tenure, audit firm rotation, concave, convex, quadratic model

PENGARUH CORPORATE GOVERNANCE, RETURN ON ASSET DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT Erna Wijayana; Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: In the era of globalization, sustainability reporting can serve as a differentiator in competitive industries.Business stakeholders need better information about how environmental, social and economic impacts are factored into business strategies and decisions.The aim of this research is to investigate the effect of corporate governance is measuredby indicators ASEAN Corporate Governance Scorecard (ACGS) level 1, Return on Assets (ROA) and the age of the company towards the extensive disclosure of sustainability report. The extensive disclosure of sustainability report is measured by the instrument onGlobal Reporting Initiative (GRI) version 4.The sample used in this research were companies which consistently listed at LQ45 Index 2014-2015. Samples are collected by purposive sampling and resulted in 15 (fifteen) companies selected as the final sample.The statistic method used was multiple linear regression method, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is SPSS 22. The result of this research indicates that corporate governance and return on assets have apositive significant influence on the extensive disclosure of sustainability report, while the company's age has no significant influence on the extensive disclosure of sustainability report. Keyword : Corporate governance, return on asset, company age, sustainability report ABSTRAK: Di era globalisasi pelaporan berkelanjutan dapat menjadi pembeda dalam industri yang kompetitif. Para pemangku kepentingan bisnis membutuhkan informasi yang lebih baik lagi mengenai bagaimana dampak lingkungan, sosial dan ekonomi diperhitungkan dalam strategi bisnis dan keputusan. Penelitian ini bertujuan untuk menginvestigasi pengaruh corporate governance yang diukur berdasarkan indikator ASEAN Corporate Governance Scorecard (ACGS) level 1, Return on Asset (ROA) dan umur perusahaan terhadap luas pengungkapan sustainability report. Untuk luas pengungkapan Sustainability Report diukur berdasarkan instrumen Global Reporting Initiative (GRI) versi 4. Sampel dalam penelitian ini adalah perusahaan – perusahaan yang secara konsisten masuk dalam indeks LQ45 selama periode 2014-2015. Pemilihan sampel menggunakan teknik purposive sampling dan menghasilkan 15 (lima belas) perusahaan sebagai sampel akhir dalam penelitian ini. Metode statistik yang digunakan adalah metode regresi linear berganda, dimana pengujian hipotesis t menggunakan tingkat signifikansi α = 5%.Alat statistik yang digunakan adalah SPSS 22. Hasil penelitian ini menunjukkan bahwa corporate governance dan return on asset memiliki pengaruh signifikan terhadap luas pengungkapan sustainability report, sedangkan umur perusahaan tidak memiliki pengaruh signifikan terhadap luas pengungkapan sustainability report. Kata kunci: Corporate governance, return on asset, umur perusahaan, sustainability report

PERUBAHAN OPINI AUDIT DAN LABA TAKTERDUGA TERHADAP WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BASIC INDUSTRY & CHEMICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014) Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The aims of this research are to investigate the influence of audit opinion changes and unexpected earnings to the submission of financial statements (measured by Financial Reporting Lead Time - FRLT). Audit opinion changes is seen if opinion be better over the next year (improvement in audit opinion) and if opinion be worse over the next year (deterioration in audit opinion). The sample used in this research were company listed at Indonesia Stock Exchange that included in basic industry & chemicals 2012-2014. Samples are collected by purposive sampling and resulted in 42 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests.The results of this research showed that the audit opinion changes (both improvement and deterioration in audit opinion) has a significant influence to the financial reporting lead time , while unexpected earnings and financial leverage has no significant influence to the financial reporting lead time.Keywords: Audit opinion changes, unexpected earnings, leverage, improvement in audit opinion, deterioration in audit opinion, financial reporting lead time

PENGARUH KONVERGENSI IFRS, MEKANISME GOOD CORPORATE GOVERNANCE DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENYAMPAIAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN PUBLIK PERAIH CGPI AWARDS PERIODE 2011-2012 Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aimed to examine the effect of IFRS Convergence, Good Corporate Governance mechanism and the reputation of public accounting firm to submission of financial statements (measured by Financial Reporting Lead Time - FRTL). Board of commissioner size and audit committee used as a proxy from good corporate governance mechanism, as well as IFRS Convergence and the reputation of public accounting firm are used as independent variables in this research. The sample used in this research were company listed at Indonesia Stock Exchange that obtained scores in the ranking as Indonesia Most Trusted Companies 2011-2012 by Corporate Governance Perception Index (CGPI). Samples are collected by purposive sampling and resulted in 20 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests (α = 5%).The results of this research showed that the board of commissioner size and the reputation of public accounting firm has a significant influence to the financial reporting lead time, while IFRS Convergence and audit committee has no significant influence to the financial reporting lead time. Keyword: International Financial Reporting Standards (IFRS) Convergence, Financial Reporting Lead Time, Board of commissioner size, reputation of public accounting firm, audit committee.

FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN MODEL REVALUASI SEBAGAI MODEL PENGUKURAN ASET TETAP DAN DAMPAKNYA TERHADAP MANAJEMEN LABA Rini Martini; Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Since the emergence of the revaluation model as another option in the measurement of fixed assets, the participation of public companies in Indonesia in the implementation of fair value began to increase. The aim of this study is to investigate factors that affecting the decisions made by the company to perform revaluation model of fixed asset and the effect of revaluation model on earnings management. The sample used in this research were non financial companies listed at Indonesia Stock Exchange 2013-2015. Samples are collected by purposive sampling and resulted in 180 firms as the final sample. The statistic method used was binary logistic regression method, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is SPSS 23. The result of this research indicates that company value has negative significant influence and fixed asset intensity has positive significant influence on revaluation model implementation. Meanwhile leverage and liquidity do not have significant influence on revaluation model implementation. Revaluation model implementation does not have significant influence on earnings management. This research also showed that asset revaluation implementation can be used to reduce information asymmetry and give positive signal to financial statement users. But apparently asset revaluation implementation does not have significant influence with earnings management because fair value implementation has not been optimal in Indonesia's public company.Keywords : Fixed asset, revaluation model, leverage, liquidity, company value, fixed asset intensity, earnings management.

PENDEKATAN AUDIT INTERNAL BERBASIS RISIKO (RISK BASED INTERNAL AUDITING) UNTUK MENDUKUNG PERANAN BARU AUDIT INTERNAL Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Before the Sarbanes-Oxley Act of 2002 -- the government's response to the infamous years of Enron, WorldCom and Adelphia -- the internal audit function focused largely on financial reporting and compliance. Today, in the growing uncertainty of turbulent market, internal audit functions are being asked to raise their game and deliver increased value to the organization by covering the risks that matter. This means covering not only compliance and financial risks but expanding focus to include strategic and operational risk areas. The internal audit focus on how to give the added value for organization to meet overall organization objectives by establishing a systematic and disciplined approach to assessing, evaluating, and improving the quality and effectiveness of risk management processes, systems of internal control, and corporate governance processes. Risk Based Internal Auditing is a new approach that can help internal audit function to achieve its new role. Keywords: Risk Based Internal Auditing, Risk Management, Internal Audit, Risk Register, Risk & Audit Universe (RAU), Assurance Approach, Consultancy Approach

ANALISA TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB KONVERGENSI IFRS 2012 : STUDI KASUS PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA 2011-2012 Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 7, No 1 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v7i1.772

A recent trending issue in the world of accounting is the issue of the convergence of the 2012 International Financial Reporting Standards (IFRS). The process of this convergence has started since 2008 and is expected to be finished by 2011, so that it may be fully implemented in 2012. There are several main characteristics of IFRS, i.e. principal based, fair value, and disclosure.This research is conducted with the purpose of assessing the level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies listed in the Indonesian Stock Exchange within the period of 2011-2012. The sample is selected using purposive sampling techniques and twenty seven (27) research samples are acquired in the consumer goods industry. To measure the level of compliance with mandatory disclosure, the Dichotomous method is used in this research by using items from the IFRS Presentation & Disclosure Checklist issued by Deloitte in 2012.The result of this research shows that the average level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies is 75.95% which can be seen from four PSAK, i.e. PSAK 14, PSAK 16, PSAK 13 and PSAK 30.The highest level is from PSAK 16, followed by PSAK 14 in second, and PSAK 13 and PSAK 30 in third and fourth respectively. Keyword: International Financial Reporting Standards (IFRS) Convergence, Compliance, Mandatory disclosure level, International Accounting Standards, Consumer goods company

PENGARUH ENTERPRISE RISK MANAGEMENT, CORPORATE SOCIAL RESPONSIBILTY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Cristofel Cristofel; Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 14, No 1 (2021): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v14i1.2468

ABSTRACT: Firm value describes the quality of a company. There are several factors that affect firm value, including, firm risk, the company’s concern for the environment, and how the company is well managed. This research aims to investigate the influence of enterprise risk management, corporate social responsibility and institutional ownership on the firm value. Based on sampling criteria obtained 69 observations of LQ-45 companies during 2016-2018. Multiple linear regression is used to analyze this research. The statistical tool used to process hyphothesis at significance level (α) = 5% is SPSS version 25. The results reveal that enterprise risk management has negative and significance effect on the firm value. This occurs because the disclosure of ERM is more focus on risk (event) identification and lack of information regarding risk assessment and risk response/risk mitigation so that it is captured as negative (bad) news by investors. Meanwhile, corporate social responsibility and institutional ownership have positive and significant effect on the firm value. The result of this research can be used as further study for management to give more attention how the company mitigates its risk so that it provides a positive signal for investors. In addition it is important for the company to maintain the extent of CSR disclosure in the annual report and the effectiveness of monitoring company performance by institutions so as to increase firm valueKeywords: enterprise risk management, corporate social responsibility, institutional ownership, firm value ABSTRAK: Nilai perusahaan menggambarkan kualitas suatu perusahaan. Terdapat sejumlah faktor yang mempengaruhi nilai perusahaan diantaranya risiko perusahaan, kepedulian perusahaan terhadap lingkungan, dan bagaimana perusahaan itu dikelola dengan baik. Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh enterprise risk management, corporate social responsibility dan kepemilikan institusional terhadap nilai perusahaan. Berdasarkan kriteria sampel diperoleh 69 data observasi atas perusahaan LQ-45 selama periode 2016-2018. Analisis regresi linear berganda digunakan untuk melakukan analisis atas penelitian ini. Alat statistik yang digunakan untuk mengolah pengujian hipotesis pada tingkat signifikasi (α) = 5% adalah SPSS versi 25. Hasil penelitian mengungkapkan bahwa enterprise risk management memiliki pengaruh signifikan negatif terhadap nilai perusahaan. Hal ini terjadi karena pengungkapan ERM lebih terfokus kepada identifikasi risiko/kejadian dan kurangnya penjelasan terkait penilaian risiko dan respon atau mitigasi risiko sehingga hal ini ditangkap sebagai berita negatif (bad news) oleh investor. Disisi lain corporate social responsibility dan kepemilikan institusional menunjukkan hasil positif dan signifikan terhadap nilai perusahaan. Hasil penelitian ini dapat menjadi suatu kajian bagi pihak manajemen untuk lebih memberi perhatian tentang bagaimana perusahaan memitigasi risikonya sehingga memberikan sinyal positif bagi investor. Selain itu penting bagi perusahaan untuk tetap menjaga tingkat keluasan pengungkapan CSR di laporan tahunan dan efektivitas pengawasan kinerja perusahaan oleh pihak institusi sehingga meningkatkan nilai perusahaanKata Kunci: manajemen risiko , tanggung jawab sosial, kepemilikan institusional, nilai perusahaan.

INTEGRASI BALANCED SCORECARD DENGAN COSO ENTERPRISE RISK MANAGEMENT FRAMEWORK Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Companies in the 21st century face a complex business environment, full of opportunities, but pitted with the risks, in which they should make effective business decisions, improve interpersonal relations, meet societal obligations with the right strategy and manage risks. To overcome those challanges, the company needs management tools that can help the company to achieve its objective. Balanced Scorecard (BSC) dan COSO Enterprise Risk Management (ERM) Framework are management tools that are well-recognized and accepted among academicians and more importantly business leaders. They link the high level corporate strategies as determined by top level management with the day-to-day activities of the employees within the organization. Surprisingly, most of companies view BSC and COSO ERM as separate, unrelated management initiatives. In this article, we studies the feasibility of integrating BSC with the COSO ERM Framework, the framework for state-of-the art risk management, similiar to the way the BSC can be integrated with a variety of business management frameworks and methods. The integration of these two management tools (BSC and COSO ERM Framework) is a natural step in the evolution of corporate management.Keywords: Balanced Scorecard, COSO Enterprise Risk Management Framework, Strategic Management System, Risk Management, Key Performance Indicators, Key Risk Indicators.

STRATEGI PROGRAM STUDI AKUNTANSI UNIVERSITAS BUNDA MULIA DALAM MENGHADAPI KONVERGENSI IFRS 2012 Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The Indonesian Institute of Accountants (IIA) plans to implement the IFRS convergence in 2012 has created a big challenge for several parties, including the accounting education sector in Indonesia. The industry sector hopes that the future accounting graduates will have sufficient knowledge of International Financial Reporting Standards (IFRS). This of course has brought a rather substantial impact for the development of the educational sector in universities, including Bunda Mulia University. This research is a qualitative research that explores which strategies should be used by the Accounting Program at Bunda Mulia University in order to deal with the IFRS convergence 2012, along with the obstacles that the Accounting Program may face with this convergence.To achieve this goal, a questionnaire was distributed and in-depth interviews were conducted to all active accounting lecturers teaching in the odd semester of 2011/2012. The result of this research is expected to give a profile that illustrate the strategies that the Accounting Program at Bunda Mulia University implement to deal with the IFRS convergence 2012.Keywords: IFRS Convergence 2012, Strategy, Accounting Curriculum, International Financial Reporting Standards, IFRS integration.

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