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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak
Yessy Aryanti Lestari
Airlangga University
Economics, Econometrics & Finance Social Sciences

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Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan Yessy Aryanti Lestari; Yustrida Bernawati
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.634 KB) | DOI: 10.29040/jap.v20i2.740

Abstract

This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an independent appraiser help the company to minimize the occurrence of fraud. Therefore, optimizing its role is necessary to consider in preventing and detecting fraud. This role encourages the entity to make the internal audit function more effective. Aspects considered in creating an effective internal audit role are competence, size, independence, activities, management support for internal audit, and gender of CAE.
VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE Yessy Aryanti Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1077.698 KB) | DOI: 10.22219/jrak.v10i1.11080

Abstract

One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do  more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, include good earnings quality. This study examine the association of voluntary disclosure to earnings response coefficient (ERC) and earning persistence as earnings quality. Study uses 274 samples of listed firms across different industries in Indonesia, excluding financial industry for the financial period 2015. Ordinary least square (OLS) cross-sectional method is implemented to test the research hypotheses. The results of hypothesis test of the study exhibit a significant negative association between voluntary disclosure to ERC. This study also found no association statistically between voluntary disclosure to earnings persistence. This  research conducted for one period, so for future research should to extent year observations. The study also conducted additional testing of disclosures based on disclosure criteria. This test was conducted to determine the type of voluntary disclosure that has a significant influence on the dependent variable of the study, ERC and earnings persistence.Keywords: Earnings Responses Coefficient, Voluntary Disclosure, Earnings Persistence
Co-Authors Bernawati, Yustrida