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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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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.
PERKEMBANGAN MODEL PENELITIAN KEPATUHAN PAJAK Nur Cahyonowati; Darsono Darsono
SIMAK Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i01.8

Abstract

This article provides a review of the theories that are widely used in the study oftax compliance behavior on individual taxpayers. Tax compliance research startsfrom a traditional model that assumes taxpayer as a rational individual whomaximizes utility under conditions of uncertainty. This traditional model ignoresthe psychological aspect of human behavior. Tax compliance studies also raisepsychological issues such as justice, tax norms. The development of the taxcompliance model further integrates economic and psychological factors in taxcompliance decision making.
MODEL MORAL DAN KEPATUHAN PERPAJAKAN: WAJIB PAJAK ORANG PRIBADI Nur Cahyonowati
Jurnal Akuntansi dan Auditing Indonesia Vol. 15 No. 2 (2011)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk menguji tingkat kepatuhan pajak wajib pajak orang pribadi dan faktor-faktor yang mempengaruhinya. Penelitian ini terdorong oleh kondisi perpajakan Indonesia saat ini dibandingkan dengan negara-negara ASEAN lainnya. Indonesia memiliki penerimaan pajak, tax ratio dan tax coverage ratio yang relatif rendah dibanding negara ASEAN lainnya. Upaya peningkatan penerimaan pajak telah ditempuh pemerintah melalui program kampanye pajak namun keampuhan program tersebut belum diuji secara empiris. Penelitian ini memandang bahwa pemerintah perlu mempertimbangkan teori-teori keperilakuan dalam rangka menyusun kebijakan pajak untuk wajib pajak orang pribadi. Penelitian ini melakukan survei lapangan terhadap 232 wajib pajak orang pribadi di kota Semarang. Variabel moral pajak diprediksi dengan variabel kemasyarakatan dan variabel ekonomi. Tingkat moral pajak diprediksi akan mempengaruhi tingkat kepatuhan pajak. Penelitian ini menemukan bahwa tingkat moral wajib pajak di Indonesia belum tumbuh dari motivasi intrinsik individu melainkan paksaan dari faktor eksternal yaitu oleh besarnya denda pajak. Semakin besar denda pajak maka akan mengurangi motivasi intrinsik seseorang untuk membayar pajak, namun demikian wajib pajak tetap termotivasi untuk membayar pajak karena merasa berat untuk membayar denda pajak. Tingkat moral pajak menentukan tingkat kepatuhan seseorang terhadap peraturan perpajakan. Faktor kepercayaan terhadap sistem hukum dan perpajakan berperan penting untuk meningkatkan moral perpajakan. Hasil penelitian ini menunjukkan bahwa kepatuhan wajib pajak di Indonesia adalah kepatuhan yang dipaksakan yang disebabkan oleh adanya kemungkinan pemeriksaan pajak dan ancaman denda yang tinggi dan belum pada tahap kepatuhan perpajakan secara sukarela.Kata kunci: moral pajak, kepatuhan pajak, wajib pajak orang pribadi, variabel kemasyarakatan, deterrence variable.
STUDI EKSPLORATORI HUBUNGAN ANTARA KONVERGENSI IFRS DENGAN BIAYA AUDIT Nur Cahyonowati
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini menguji konsekuensi ekonomi dari adopsi IFRS di Indonesia. IFRS adopsi diprediksi akan meningkatkan biaya audit. Penelitian ini menemukan bahwa biaya audit telah meningkat secara signifikan pada pra dan pasca adopsi IFRS. Selain itu, penelitian ini menyarankan bahwa kompleksitas audit lebih mungkin dianggap sebagai prediktor biaya audit dibandingkan dengan risiko litigasi. Ukuran perusahaan, proksi untuk kompleksitas audit, ditemukan menjadi prediktor yang signifikan untuk layanan audit.Kata kunci: biaya audit, kompleksitas audit, risiko litigasi.
PENGARUH AUDITOR-CLIENT SOCIAL MISMATCH DAN TIPE SUPERVISOR TERHADAP KUALITAS AUDIT Nur Cahyonowati; Darsono ,
KINERJA Vol. 19 No. 1 (2015): Kinerja
Publisher : Faculty of Business and 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
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.
Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang) Putut Tri Aryobimo; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect perception of tax service quality on taxpayer’s compliance. This research also aims to examine the moderating effect of  financial condition of taxpayer’s and risk preference for the relationship between perception of tax service quality with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 200 respondent from individual taxpayer’s in Semarang city. The research data used are the primary data by questionnaire which have contained respondent answer’s. In this research, data analysis used by Moderated Regression Analysis. The result of this study indicates that the effect perceptions of tax service quality, financial condition of taxpayer’s and risk preference is positively and significantly related with taxpayer’s compliance. Furthermore, both of moderating variable which the moderating effect of financial condition of taxpayer’s dan risk preference is positively and significantly related with taxpayer’s compliance.
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