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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Kinerja Jurnal Dinamika Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Proaksi JURNAL AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia
Nur Cahyonowati
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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TREND AND DETERMINANTS OF CSR DISCLOSURE IN INDONESIA: A RESPONSE OF THE ACT NO. 40 (2007) Cahyonowati, Nur; -, Darsono
Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v5i1.2564

Abstract

This study aims to examine the trend of corporate social responsibility disclosure in Indonesia with regard to the Act No. 40 (2007). Mandatory corporate social responsibility has been debated among businessmen in Indonesia. This research proposes important suggestions to achieve effective implementation of the act. In addition,  this study aims to identify determinants of corporate social responsibility (CSR) disclosure among companies listed on Indonesia Stock Exchange. This study uses content analysis on five year annual reports to measure the level of corporate social responsibility disclosure. To examine the trend of disclosure, the study requires complete annual reports during observed period. This study found the increase of trend in corporate social disclosure during observed period. However, the increase was not significant indicated by low response of companies to the act. The results of content analysis indicate that human resources or employee topic dominate CSR disclosure. Regarding to the quantity of disclosure, the study found that 55,9% of disclosures were written in paragraph which less than half of A4 size paper. The study also found that 71% of disclosures was in non-monetary term. The results of regression analysis indicate that firm size is a pivotal determinant of CSR but not for profitability and public ownership. However, these findings are lack of generalization due to small sample size.
PENGARUH AUDITOR-CLIENT SOCIAL MISMATCH DAN TIPE SUPERVISOR TERHADAP KUALITAS AUDIT Cahyonowati, Nur; ,, Darsono
KINERJA Vol 19, No 1 (2015): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v19i1.534

Abstract

This research aims to provide empirical evidence of the behavior of audit staff that reflects the quality ofaudit performed. This research predicts that audit quality is determined by social mismatch between auditor staffand client. This research also examines the effect of supervisor type on audit quality according to McGregor’stheory. This research is carried out using 2x2 between subject experimental designs. The subjects are studentsin Accounting Department of state university in Central Java.The result indicates that social mismatch between auditor staff and client is able to decrease probabilityto collect audit evidence. However, type of supervisor is not found to be significant determinant of probabilityto collect audit evidence. This research implies the need to intensify training in accounting firm to overcomemismatch between auditor staff and client.Keywords: social mismatch, type of supervisor, audit quality, experiment
KOMITMEN ANTARA AUDITOR DAN KLIEN: ANTESEDEN DAN KONSEKUENSI Cahyonowati, Nur
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.231 KB) | DOI: 10.14710/jaa.10.1.114-137

Abstract

This research examines the antecendents and consequences of commitment in auditor andauditee relationship. Using mail survey to public company and client’s of a local audit firmin Semarang, this research found client orientation is an important determinant for affectivecommitment. Both affective and calculative commitments predicted client’s opportunistic behavior.Affective commitment is suggested to decrease client’s opportunistic behavior, while, calculativecommitment is suggested to increase client’s opportunistic behavior. Finally, this researchsuggested that auditee’s opportunistic behavior determined auditee’s continuance intention.
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL Wardhani, Saskiya Rahma; Cahyonowati, Nur
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.651 KB) | DOI: 10.14710/jaa.7.2.182-202

Abstract

The aim of this research is to examine the relation of corporate governance and corporate socialresponsibility disclosure on public companies listed at the Jakarta Stock Exchange. Disclosureof corporate social responsibility was measured by using modified Hackton and Milne’s(1996) indicators. This research predicts that corporate social disclosure is determined by thecharacteristics of corporate governance i.e. size of the board of commissioners; independentcommissioners, independent audit committees, government ownership, and presence of womenthe board of commissioners. Company size and profitability is used as control variables. Thissample consists of companies in financial sector. There are 45 companies fulfilling the samplingcriterion. The data were then analyzed using multiple regression analysis. The results indicatedthat the size of the board of commissioners, government ownership, independent audit committee,and company size had a positive and significant relation on the disclosure of corporate socialresponsibility; but the independent commissioners, the presence of women in the board ofcommissioners, and profitability did not have a significant relationship.
GAP ANALYSIS PENERAPAN SAK ETAP PADA PENYUSUNAN LAPORAN KEUANGAN UKM DI KABUPATEN KUDUS (Studi pada UKM Padurenan Jaya) Rizqi Senoaji, Aditya; Cahyonowati, Nur
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.627 KB)

Abstract

This study aims to determine the analysis SAK ETAP application of accounting standards to SMEs in Kudus, understanding the application of SAK ETAP in the manufacture of SME financial statements, and the government knows socialization Kudus to SMEs on the use of SAK ETAP in making its financial statements. This is done because the presence of SAK ETAP is expected to help SMEs to develop good financial report. This study used a qualitative method with a case study approach. Analysis of the application of SAK ETAP in the Holy City can be identified by the case study approach. The results of this study show that the application of SAK ETAP at SME businesses in the Holy City has been undertaken by SMEs business although in practice there are less appropriate for modeling the process of its financial statements. This occurs because SMEs do not have the human resources who are competent in financial reporting.
DETERMINAN PILIHAN KARIR PADA MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi S1 Universitas Diponegoro) Widiatami, Anna Kania; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.598 KB)

Abstract

This research is aimed to learn the influence of factors: level of students, salary, professional training, social values, professional confession, and job enviroment toward to the choice of carrirer of accounting students with gender as a control variable. The research data is found by purposive sampling and convience sampling technics for undergraduate accounting students in Diponegoro University. There are 571 total population of students, with Slovin formula obtained 85 respondents consisting of 40 respondens of junior student and 45 respondens of senior student. To test some hypothesis in this research, researcher use Multinomial Logit method as data analyst tool.The result of the research shows that factors: professional training, social values, professional confession, and job enviroment influence the choice of carrier of accounting students. While level of students and salary factors not influence the choice of carrier of accounting students. 
PENGARUH AUDITOR TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Putri, Tifani Malinda; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.77 KB)

Abstract

The purpose of this paper is to examine the influence of auditor tenure, audit firm size, and client size on audit quality as measured by the level of discretionary accrual on the manufacturing companies listed on the Indonesia Stock Exchange in 2010 until 2012. Auditor tenure, audit firm size, and client size as the independent variables and the quality audit that proxied by discretionary accrual as the dependent variable. This study used data of 69 manufacturing companies listed in Indonesia Stock Exchange from 2010 until 2012. Data from this study were obtained from annual report and auditing report of manufacturing firms which drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. Determination of the sample using purposive sampling method. Type of data are secondary data in the form of financial statement as the media manufacturing companies. Data analysis tool is multiple linear regression model. The results of this study indicate that auditor tenure and client size have significant impact on audit quality as measured by the level of discretionary accrual. Meanwhile audit firm size that proxied by BIG 4 auditor and non BIG 4 auditor has no significant impact on audit quality as measured by the level of discretionary accrual.
PENGARUH ETHICAL IDEOLOGY TERHADAP ETHICAL JUDGEMENTS PADA MAHASISWA AKUNTANSI Aziz, Abdul; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (911.12 KB)

Abstract

Ethical judgement is the process by which an individual determines that one of the alternatives is morally  right and the other alternative  is morally wrong. This capability  is very important  and needed by each individual in performing their duties. This study aims to analyze the effect of ethical  ideology towards ethical judgments, ethical ideology consist of idealism and relativism. This study was conducted in 2015. The data was collected using a questionnaire. The population of this study were students Accounting Profession in Semarang city and the sample using simple random sampling technique. The analysis technique used is multiple linear regression and the Kruskal-Wallis test. Statistical analysis showed that idealism and relativism has significant effect on ethical  judgments. The results indicate that the ethical ideology have a significant effect on ethical judgments, where idealism has a positive significant and relativism has a negative significant. And it is known that the group absolutist judge stricter than the other groups.
ANALISIS PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Sulthon, Muhajir; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.515 KB)

Abstract

This study purposed to explore the empirical evidence regarding the effect of audit tenure, the rotation of the audit, the size of the public accounting firm, and audit committee on aud it quality. This study uses three control variables which are firm size, firm risk, and growth of the company. The  population of this study is all manufactur companies listed in Indonesia Stock Exchange 2008-2013. The criterias of the sample are manufacturing companies listed in Indonesia Stock Exchange on January 1, 2008 until December 31, 2013, and the company has a complete data for all variables measurement. The total  sample consists   to  71  companies.  this study uses  multiple regression. The results showed that audit tenure, audit rotation, the size of public accounting firm, and   audit committee have a significant effect on audit quality. In this study audit tenure has a negative effect to the audit quality, it shows that longer audit tenure public aco ounting produces better audit quality
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING Fikrisani, Muchammad; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.878 KB)

Abstract

The purpose of this study is to examine the factors that influence the level of internet corporate reporting disclosure on manufacturing companies listed on Bursa Efek Indonesia (BEI) in 2013. Variables used in this study are company size, public ownership, company performance, audit size, leverage and additional funds.The method of this study is secondary data analysis towards annual reports of manufacturing  companies  published  in  Bursa  Efek  Indonesia  (BEI) in  2013.  This  study  used purposive  sampling  method  and  multiple  linear  regression model  as  the  analysis  instrument. Before conducting the regression test, it was examined by the classical assumption tests.The result of this study indicates that public ownership, audit size and leverage do not have significant influence with the level of internet corporate reporting disclosure of a company. This study indicates that company size, company performance and additional fund have a significant influence with the level of internet corporate reporting disclosure of a company.
Co-Authors Abdul Aziz Aditya Rizqi Senoaji Aditya Rizqi Senoaji, Aditya AGUS PURWANTO Aisyah Yuliyanti Alexandra A. Yolandita Andrie Mustikawati Anindyarta Adi Wardhana Anis Dwiatmajanti Anna Kania Widiatami Annisa Sekar Pramesti Indah Annisa’ul Handayani M Ari Putra Permata Simarmata Brian Pramaharjan Darsono , Darsono ,, Darsono Dwi Aprilia Anggraini Dwi Ratmono Erika Radina Sipayung Faisal Faisal Fauzan, Akram Fikrisani, Muchammad Haritstya Afriandhi Jones Ramos Julianty Violetta Sari S Kumangki, Nadiah Fadhilah Leditya Jayati Maria Meilinda Munir, Ghadiazka Azzata Muthahiroh Muthahiroh Ong Aurellia Putri Sanjaya Paramita Hana Saksakotama Pradipta Febiyanto Prastya Puji Lestari Putut Tri Aryobimo Rahmadani, Tania Rickha Raisya Hayyu Mughni Rasyid, Ganapati Ratih Umroh Mahfudhoh Restria Wijaya Reyliani Aprilia Rian Aditya Novianto Rr Putri Arsika Nirmala Ryan Edriansyah Adhi Saskiya Rahma Wardhani Sinaga, Adelbertina Sulaiman Sulaiman Sulthon, Muhajir Tifani Malinda Putri Yulika Wahyu Adi Pratama