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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 AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia
Nur Cahyonowati
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Journal : Diponegoro Journal of Accounting

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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

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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

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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

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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

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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

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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.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE Muthahiroh, Muthahiroh; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor. The research used 450 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2006-2011. Data were analyzed by logistic regression analysis. The result shows that the litigation, audit client tenure, auditor reputation, company size, disclosure and audit lag don’t have effect to the granting of going-concern audit opinion. While prior year audit opinion affect to the granting of going-concern audit opinion.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Kumangki, Nadiah Fadhilah; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine whether the intellectual capital has a positive effect on profitability. This study is a replication of the research that has been done by Firer and Mitchell Williams (2003). Replication is done by using intellectual capital which is proxied by VAIC as independent variable, profitability as dependent variable which measured by return on asset, and control variable consisting of firm size. This study uses secondary data from the annual financial statements of banks which listed in Indonesian Stock Exchange for 2017-2019 period. Data were collected by using documentation method and samples were determined by using purposive sampling. Samples used in this study were 26 banking companies. This research uses panel data regression analysis with Eviews 9 analysis tool. The result showed that intellectual capital has a positive and significant effect on the profitability of the banking companies which listed in Indonesian Stock Exchange from 2017 to 2019.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Rahmadani, Tania Rickha; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of good corporate governance mechanisms and audit quality on earnings management practices in manufacturing companies listed in the Indonesia Stock Exchange on 2017-2019 period. This research uses quantitative research by using multiple linear regression as data analysis. This study uses secondary data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.The population in this study were all manufacturing companies listed in the Indonesia Stock Exchange on 2017-2019, which recorded 183 companies. The sampling method used in this study was the purposive sampling method, namely by using several criteria so that the researchers obtained a sample of 39 companies.The results showed that audit quality, institutional ownership, independent commissioners, and audit committees had no effect on earnings management practices. While the control variable that affects earnings management practices is the age of the company.
FAKTOR FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR Brian Pramaharjan; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of profitability, solvability, the size of audit committee , the size of the company, and the size of public accounting firm on audit report lag. The population in this study are all companies in manufacture industries that listed on the Indonesian Stock Exchange, selected using purposive sampling during 2011 until 2014. The number of samples used in the study are 100 companies. The test result shows that profitability, the size of the company, and the size of public accounting firm have influence on audit report lag, while on the other hand solvability and the size of audit committee have no influence on audit report lag.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia) Anindyarta Adi Wardhana; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effect of company characteristics such as ownership structure, independent nonexecutive director, audit committee independence, external auditor quality, firm size, leverage and industry type on the level of risk disclosure on all nonfinancial companies listed on the Indonesia Stock Exchange in 2011. This study is a replication of the research that has been done by Oliviera et al. (2011). However, control variable which are listing status and accounting standard that were used by Oliviera et al. (2011), are not being used in this research, because the variable is not applied in Indonesia. Financial companies are not used because they have different regulations with nonfinancial companies. This research is an empirical study with purposive sampling techniques in data collection with the following criterias: 1. Non-financial companies listed on the Indonesia Stock Exchange in 2011. 2. Completed annual reports published in 2011. The data obtained from annual report of 328 non-financial companies listed on the Indonesia Stock Exchange in 2011. Data were analyzed by Partial Least Square.The hypothesis in this research are as follows, 1. Concentrated ownership structure affects negatively on the level of risk disclosure, 2. Independent nonexecutive director affect positively on the level of risk disclosure, 3. Independent audit committees affect positively on the level of risk disclosure, 4. Big4 accounting firm engagement affect positively on the level of risk disclosures, 5. Leverage affects positively the level of risk disclosure, 6. Firm size affect positively on the level of risk disclosure, 7. High level of environmental sensitivity affect positively on the level of risk disclosure. The results from the test of hypothesis indicated that the size and quality of the company's external auditors are significantly influenced on the level of risk disclosure. Furthermore, the ownership structure, independent nonexecutive director, audit committee independence, leverage and industry type does not significantly influenced the level of risk disclosure. The result of this study provides information for investor about the risk that company could have, and also useful to give information for decision making.
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 Totok Dewayanto Yulika Wahyu Adi Pratama