Articles
<![CDATA[The Influence of Financial Distress, Auditor Switching, Profitability, Audit Quality on Audit Delay ]]>
<![CDATA[Windy Permatasari]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.04.01.02
<![CDATA[Audit delay is the period for completing the annual financial report audit, namely from the date the company's books are closed to the date stated in the independent auditor's report. The length of the audit delay affects the value of the audited financial statements. This research aims to find out whether Financial Distress, Auditor Switching, Profitability, and Audit Quality affect Audit Delay. The data used in this research is secondary data in the form of audited financial reports. This research population was obtained using methods from non-cyclical consumer sector companies listed on the IDX during the 2020-2022 period. Based on predetermined criteria, a sample of 129 companies was obtained. The analytical method used is multiple linear regression analysis with the STATA 17 software tool. The research results show that financial distress affects audit delay. Meanwhile, auditor switching, profitability, and audit quality do not affect audit delay.]]>
<![CDATA[REAKSI PASAR DAN INFORMASI ASIMETRI TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ari Dewi Cahyati]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i1.121
<![CDATA[The investor’s attention on the net income number without regard to the procedures used, has encouraged management to carrry out earnings management, include within earnings management is income smooting. Income smoothing is the way to reduce earnings variability over a number of period as movement toward unexpected level of reported earning. Objective of this study is to anaylize 1) market reaction and asymetri information surounding the company announcement date 2)Effect assymetry informatin on stock price. The sample that used is the company with eckel index less than one (i.e to indicate income smoothing practice). Using purposive sampling method this study examine 39 companies listed in the Indonesian stock exchange. Market reaction is measured as cumulative abnormal return five days surrounding the companie earnng announceent date. T-test was used to examine market reaction and asymetri information surrounding the companies earnings management date. Regresion linear was used to examine effect of asymetri informationtoward share price.Result of this study indicate that 1) there is income smoothing practise in Indonesian stock exchange 2) There is significant market reaction asymetri information surrounding the companies earnings management 3)There is significant positive effect of asymetri information toward share price.]]>
<![CDATA[PELUANG MANAJEMEN LABA PASCA KONVERGENSI IFRS: SEBUAH TINJAUAN TEORITIS DAN EMPIRIS ]]>
<![CDATA[Ari Dewi Cahyati]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v2i1.125
<![CDATA[The convergency accounting standards to IFRS raises a variety of influences, in accordancewith IFRS characteristics such as : principle-based, the use of fair value and more disclosure. Principles-based standards require more judgment in its application, while the use of fair value items make the financial statements are presented with the actual values, more disclosure would reduce the level of information asymmetry. Convergence of IFRS is expected increasing financial reporting quality, such as, increased comparability and transparency of financial statements. Thus, with the convergence to IFRS expected reduce earnings management opportunities.]]>
<![CDATA[IMPLIKASI TINDAKAN PERATAAN LABA TERHADAP PENGAMBILAN KEPUTUSAN BAGI INVESTOR ]]>
<![CDATA[Ari Dewi Cahyati]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v1i2.132
<![CDATA[Net revenue or earnings often use to evaluate management performance. Therefore management tend to do disfunctional behaviour. One kind of disfunctional behaviour is income smoothing. The purpose of income smoothing is to increase stock price. Income smooting is logic and rationale for manajer with use inherent weakness in incounting. Although income smoothing can reduce reliability of financial statement and disserve of investor because it’s can make investor wrong in decision making, income smoothing is legally practise because not violate generally accepted accounting principles.]]>
<![CDATA[PEMAHAMAN DAN KESIAPAN UKM DALAM IMPLEMENTASI SAK ETAP : SURVEY PADA UKM DI BEKASI ]]>
<![CDATA[Ari Dewi Cahyati]]>;
<![CDATA[Kurniawati Mulyanti]]>;
<![CDATA[Rianti Setyawasih]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v2i2.136
<![CDATA[Objective ot this study was to determine whether SMEs in Bekasi has made the financial statement for a basis tax reporting, basis for decision making in business management, credit application to financial institutions as well as to determine whether SMEs have been aware of any enforcement that ETAP GAAP has become effectively January 1, 2010. The other objective is to determine whether the user ETAP GAAP in this case SMEs in Bekasi have undertood and prepare for implementation of ETAP GAAP. The research method used is descriptive qualitative. The result show that most of SME in Bekasi has made the financial statements and tax reporting as a basis basis tax reporting, basis for decision making in business management, credit application to financial institutions (60%). However most of SMEs (65%) did not know that ETAP has apply as GAAP effective January 1, 2010. Most of SMEs in Bekasi merely know enough about the accounting treatment under GAAP ETAP with score 1.8. However, SMEs in Bekasi ready and willing to implelment ETAP GAAP with score 3.]]>
<![CDATA[INTELLECTUAL CAPITAL: PENGUKURAN, PENGELOLAAN DAN PELAPORAN ]]>
<![CDATA[Ari Dewi Cahyati]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v3i1.144
<![CDATA[Keberhasilan perusahaan selain dipengaruhi oleh sumber daya berwujud juga dipengaruhi oleh sumber daya tidak berwujud atau yang disebut intellectual capital. Intellectual capital terdiri atas human capital, structure capital dan relational capital. Banyak para ahli yang mengemabngkan alat ukur untuk mengukur Intellectual Capital (IC) . Intellectual Capital dapat dikur dengan pengukuran non moneter diantaranya menggunakan : Balanced Scorecard, Skadia navigator, Brooking`s Technology Broker Method , IC Index, Intangible asset monitor. Sedangkan pengukuran moneter menggunakan EVA, MVA, Tobin’s q dan VAIC model. Kok (2005) menyatakan bahwa IC dapat dikelola dengan pendekatan Inovasi sebagai strategi bisnis dan penciptaan knowledge management. Walaupun IC merupakan hal yang sangat penting dalam keberhasilan bisnis, namun tidak semua IC dapat dilaporkan sebagai asset dalam laporan keuangan. IC yang tidak memenuhi karakteristik asset dilaporkan sebagai biaya dalam laporan keuangan.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL PROGRAM STUDI TERHADAP KINERJA PROGRAM STUDI ]]>
<![CDATA[Ari Dewi Cahyati]]>;
<![CDATA[Rianti Setyawasih]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v3i2.149
<![CDATA[Tujuan penelitian ini adalah untuk menguji apakah indicator intellectual capital prodi berpengaruh terhadap kinerja prodi. Dengan analisis PLS diketahui bahwa dari indicator intellectual capital yaitu learning and education, pelangalaman dan keahlian, kreativitas dan inovasi, sistem dan program, riset dan pengembangan, paten, strategi kemitraan, hubungan dengan pelanggan dan pengetahuan pelanggan hanya 2 indikator yang berpengaruh yaitu : learning and education dan kreativitas dan inovasi sedangkan indicator yang lain tidak berpengaruh.]]>
<![CDATA[ANALISIS MANAJEMEN LABA PADA PERBANKAN SYARIAH ]]>
<![CDATA[Astri Faradila]]>;
<![CDATA[Ari Dewi Cahyati]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i1.272
<![CDATA[This study determine and analyze the existence of earnings management in financial report of Islamic banks in order to prove the performance of Islamic banks in conducting their business activities. Using descriptive qualitative method with documentation data collecting, this study will disclose the fact of Shari’ Bank operation and earnings management by the manager . Based on the evidence gathered in financial reports, the minimum value of Discretionary Accrual (DACC ) for 2011 is - 5.02E - 12 , and 1.142E - 11 is the maximum value . And for 2012 , the minimum value of Discretionary Accrual ( DACC ) is - 1.49E - 11 , 5.528E - 12 is the maximum value. The result of this study is DACC of Shari’ Bank has positive and negative value. This means, there is earning management in financial statement of Shari’ Bank for 2 years, 2011 and 2012. To reduce earning management in Shari’ Bank, Dewan Pengawas Syariah (DPS) need the competent people to maximize its function.]]>
<![CDATA[PENGARUH KUALITAS AUDIT TERHADAP POTENSI RISIKO FRAUDULENT FINANCIAL STATEMETN MELAUI FRAUD SCORE MODEL ]]>
<![CDATA[Ari Dewi Cahyati]]>;
<![CDATA[Aris Nurjannah]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v5i1.1332
<![CDATA[This study examined the effect of audit quality to the potential risk of fraudulent financial statementthrough fraud score models. The population in this study is all manufacture company listed on the Indonesia StockExchange. Using purposive sampling method was obtained for companies audited by KAP big four is 39 and asmuch as non big four is 30. This study uses secondary data manufacturing company in 2010-2012. audit qualitymeasured by the big four and non big four, risk of fraudulent financial statement is measured by the sum of accrualsquality and financial performance. Results of research quality audit negative effect on the potential risk of fraudulentfinancial statements. Empirical evidence shows that the mean and standard deviation of the group of companiesowned by service users KAP Non Big Four is greater than the service user company KAP Big Four. T his supportsthe second hypothesis which states that the level of risk of fraudulent financial statement on the company KAPservice users Non Big Four is greater than the service user company KAP Big Four.]]>
<![CDATA[Dampak Penerapan Ifrs Terhadap Kualitas Laporan Keuangan Dan Arus Investasi ]]>
<![CDATA[Ari Dewi Cahyati]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v9i1.1362
<![CDATA[Objective of this study is to determine whether IFRS convergence will improve the quality of financial statements as indicated by decreasing levels of information asymmetry and declining real earnings management. IFRS convergence is measured by Dummy variables years before convergence and year after covergency while accounting quality reporting is measured by decreasing earnings management level and decreasing level of information asymmetry. Real earnings management uses abnormal cash flow, abnormal discretionary expense and abnormal production cost (Roydhuchory, 2006) while information asymmetry uses adjusted spreads. While the variable of investment flows is measured by the percentage of foreign investment ownership in Indonesia (defond et.al, 2011). This research uses a quantitative approach that aims to test the theory. The research method used is explanatory research. The sample of this study are all companies listed on BEI. Secondary data research data. From purposive sampling, 102 samples were obtained for IFRS convergence effect on Real earnings management and 100 companies to test the effect of IFRS convergence on asymmetry and information asymmetry on global investment flows. Methods of data analysis using linear regression analysis. The result of statistical analysis shows 1) that IFRS convergence has negative effect on real profit management. This indicates that the higher the IFRS convergence the real earnings management will decrease. 2) IFRS convergence has no effect on information asymmetry and 3) Information asymmetry has no effect on global investment flows in Indonesia.]]>
