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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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PENGARUH VARIABEL-VARIABEL CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan di Sektor Industri Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Anggraini, Aprilia Dwi; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance variables on financial distress. Corporate governance consists of internal mechanisms and external mechanisms. The internal mechanism consists of the Board of Directors, institutional ownership, managerial ownership, Independent Commissioner, and Audit Committee. Meanwhile, an example of an external mechanism is audit quality. The population in this study are companies in the Financial Services Industry sector listed on the Indonesia Stock Exchange from 2019 to 2022. Purposive sampling is the sampling method used in this study. The number of samples that fit the sample criteria and were used in this study were 77 samples. The data used in this study are secondary data in the form of company financial reports obtained through the Indonesia Stock Exchange website and the websites of each company. The hypothesis testing process in this study was carried out through the classical assumption test and hypothesis testing, namely the f test, t test, and the coefficient of determination test. The results of hypothesis testing in this study indicate that the board of directors, institutional ownership, independent board of commissioners, and audit quality have no effect on financial distress. Meanwhile, managerial ownership and audit committee have a negative effect on financial distress.
PENGARUH KOMITE AUDIT DAN RISIKO BAWAAN AUDIT TERHADAP FEE AUDIT (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Fauzan, Akram; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims from this study is investigate the relationship between audit committee and inherent audit risk on audit fees. The independent variables used in this research is audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency. Then the dependent variable in this research is audit fees.The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, 270 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. This study uses multiple regression analysis to examine audit fees, audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency.The result from this study show that audit committee expertise has a significant negative influence on audit fees. As for the size of the audit committee, frequency of audit committee meetings, profitability, liquidity and solvency do not significantly influence audit fees.
PENGARUH KUALITAS AUDIT, DEBT DEFAULT, PROFITABILITAS DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Sinaga, Adelbertina; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit quality, debt default, profitability and previous year’s audit opinion on going concern audit opinion in service companies listed on the Indonesia Stock Exchange in 2015-2021. The data used is secondary data obtained from the company’s annual report. The research population includes service companies listed on the Indonesia Stock Exchange (IDX) from 2015-2021. The purposive sampling method was used in determining the sample, so that the sample consisted of 83 service companies with a total sample of 581. The data were analyzed using logistic regression performed in SPSS 25 software. The results showed that profitability has a negative effect on going concern audit opinion, previous year’s audit opinion has a positive effect on going concern audit opinion, while audit quality and debt default have no effect on going concern audit opinion.
DAMPAK TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN COVID-19 DI INDONESIA TAHUN 2020-2021 Rasyid, Ganapati; Cahyonowati, Nur
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1052

Abstract

The purpose of this study is to examine the effect of corporate governance and audit quality on COVID-19 disclosure. The dependent variable used in this study is COVID-19 disclosure, while the independent variable used in this study consists of board size, board independence, board diversity, audit committee size, audit committee independence, audit office size, and audit opinion type. The population in this study consists of all companies registered in the Indonesian Stock Exchange during the years 2020-2021. The sampling method used is purposive sampling. The total number of samples in this study is 1,116 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with multiple linear regression analysis. The result of this study shows that board independence and audit committee size have significantly positive effect on COVID-19 related information disclosure. Whereas board size, board diversity, audit committee independence, audit office size, and audit opinion type do not affect COVID-19 related information disclosure.
Bibliometric Analysis of Social Norms in Tax Compliance Cahyonowati, Nur
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6477

Abstract

Apart from deterrence factors, social norms are crucial as non-formal institutions that provide guidelines for taxpayer behavior. Social interactions among taxpayers influence tax compliance decision making. This study aims to provide a bibliometric analysis of the term “social norms” in the tax compliance literature. This study analyzed articles published in the Scopus database using Publish or Perish (PoP), VOSviewer, MS Excel and Mendeley to organize and analyze the publications. This study analyzes the publications addressing the theme from 1987 until March 3, 2023. The 120 articles were screened from a more extensive original set of 136. This study found that since 2000, the number of publications has been on the rise and reached its peak in 2020. Using VOSviewer, research in this field is classified into nine clusters or research streams. This study has identified James Alm as the most productive and influential author in this field, and the article by Kirchler et al. (2008) as the most influential publication in this field.
Determinants of Voluntary Compliance on A Changing Tax Policy Cahyonowati, Nur; Ratmono, Dwi; Dewayanto, Totok
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.42723

Abstract

Purpose: This study aims to examine the effect of trust, power, procedural fairness, distributive fairness, tax morale, and tax complexity on voluntary compliance. This study is conducted in an environment where taxpayers have to adopt new practices in tax reporting.Method: This study applied a survey of staff and lecturers in one of the state universities in Semarang, Central Java. The questionnaires were distributed online. The final sample comprised 165 participants. The regression model will be analyzed using SmartPLS.Findings: The results suggested that procedural fairness, distributive fairness, and tax morale had a significant role to achieve voluntary compliance. However, this study failed to provide empirical evidence about the effect of trust, power, and tax complexity on voluntary compliance.Novelty: The dynamic at the organizational level has brought consequences for the members of the organization. The consequence includes a practical change in tax reporting i.e. from zero payment in tax returns to underpayment in tax returns. Under this background, this study investigates voluntary compliance and its determinants. The investigation is important since the practical changes in tax reporting tend to increase the tax burden, which could promote tax evasion.
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