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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Asia Pacific Fraud Journal Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Neuroscience Physics Social Sciences Transportation

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INDIVIDUALS’ CHARACTERISTICS AND ETHICAL FINANCIAL REPORTING CHOICE Rahayu, Yunita Dwi; Chariri, Anis
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9314

Abstract

The aim of this study is to examine the influence of individuals’ characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals’ characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting.  Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.
EKSPLORASI ELEMEN INTEGRATED REPORTING DALAM ANNUAL REPORTS PERUSAHAAN DI INDONESIA Chariri, Anis; Januarti, Indira
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.904 KB) | DOI: 10.24912/ja.v21i3.245

Abstract

This study aims to identify the patterns and scope of integrated reporting and to examine the effect of audit committee characteristics (expertise and meeting) on elements of integrated reporting disclosed in the annual report of companies listed on the Indonesia Stock Exchanges (IDX). This study used 170 annual reports of companies  listed on the IDX as research data (not all companies have the required data). Research data were then analyzed using STATA / MP14 Software. The findings showed that the IDX-listed companies have presented annual reports in accordance with the elements of integated reporting although the scope of presentation was relatively low amounting of  51% (33 of 64 indicators). Furthermore, this study revealed that the audit committees’ expertise (in accounting/ finance) and the frequency of audit committee meetings positively and significantly influenced the scope of the integrated reporting presented in the annual report of the companies.
CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY Januarti, Indira; Chariri, Anis
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i2.8577

Abstract

Abstract        This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession
THE PATTERNS OF INTEGRATED REPORTING: A COMPARATIVE STUDY OF COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGES AND INDONESIA STOCK EXCHANGES Chariri, Anis
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i1.8248

Abstract

Integrated reporting is considered as the new format of financial reporting that provides users with more comprehensive and concise information. However, the format of integrated reporting is still developing that lead companies implementing integrated reporting with different level of information. This study aims at investigating the integrated reporting patterns of companies from two different reporting regimes (mandatory vs voluntary). Using annual reports of companies listed on the JSE and IDX, this study find that there are differences in seven of nine dimensions of integrated reporting among companies listed in the two markets. The only dimensions of integrated reporting with the similar patterns between the two regimes are ethical leadership and compliance with laws, codes, rules, and standards. The study contributes to the need for considering the institutional differences in studying integrated reporting issues and provide the regulators with the need for preparing relevant standards as a guidance for integrated reporting implementation
INDIVIDUAL CHARACTERISTICS, FINANCIAL LITERACY AND ABILITY IN DETECTING INVESTMENT SCAMS Chariri, Anis; Sektiyani, Wibowati; Nurlina, Nurlina; Wulandari, Richa Wahyu
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.803 KB) | DOI: 10.14710/jaa.15.1.91-114

Abstract

This study aims to explore important indicators applicable for the early detection of investment scams and to investigate the effect of age, education and financial literacy on the ability to detectinvestment scams. Data were collected using a questionnaire survey with respondents inSemarang, Indonesia. A total of 311 respondents completed the questionnaires, for a 62.2%response rate, but only 304 questionnaires were usable. Confirmatory factor analysis was used toverify the indicators of investment scams, and a regression model was then employed to analyzethe data. The findings show five main indicators applicable for early detection of investmentscams: a) investments with unreasonably-high returns, b) investment involving salespeople thattend to force potential investors to make an immediate decision about the investment, c)investments without reasonable underlying cores of business, in accordance with principles offairness and prudence in financial investment sectors, d) investments with no clear explanationon how the investment funds are managed, and e) investments without any information on thestructure of management, ownership, and business, and the address of the companies. Finally,the finding shows that the level of individual financial literacy positively affects the ability todetect investment scams. However, age and education do not affect the ability to detectinvestment scams.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO (Studi empiris pada laporan tahunan perusahaan-perusahaan non-keuangan yang terdaftar di BEI tahun 2012) Kusumaningrum, Amalia Ratna; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.025 KB)

Abstract

Along with the development of the company and the business environment investors are more careful to put the investment in the company to prioritize disclosures in the financial statements. One of the important information that is of particular concern for investors is the non-financial segment of the annual report (Amran et al., 2009). This research purpose to get emprical proof about the factors which influential risk disclosure in the risk management report that is, institutional investors, independent commissioner, commissioner’s education background and commissioner’s experience on the risk management disclosure.This research use purposive sampling in carry out sample selection. Total population in this study were 387 non-financial firms and the samples used in this research were 77 non-financial companies in 2012. Agency theory and resource dependence theory  is used to explain connection inter variable. Act of risk disclosure in this research use content analysis based on the identification of setences act of risk disclosure in the annual report. Statistic method is use for examine hypothesis is bifilar regression. The test results shows that the risk management disclosure level in Indonesia is relatively high. This study provides evidence that institutional investors play a more effective role in monitoring the company's risk management disclosure compared to the board of directors. The results also show that commissioner’s education background and commissioner’s experience are  attributes associated with risk managemen disclosure.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA LINGKUNGAN Yesika, Nina; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.371 KB)

Abstract

This research aims to determine the impact of corporate governance mechanism and corporate characteristics to environmental performance. The proxy of corporate governance mechanism is size of board commisioner, proportion independence of board commisioner, and audit committee meeting. The proxy of corporate characteristic is profitability, leverage, and variety industri. Environmental performance is measured by PROPER rating that issued by Environmental Ministry. Research design is quantitative method to determine the relationship between variables by testing hypothesis. The examined technique hypohesis is mutiple regression by using SPSS program. The result of research is proportion independence of board commisioner and variety of industry had positive significant influence otherwise size of board commisioner had negative significant influence on environmental performance. Profitability, leverage and audit committee meeting had no significant influence on environmental performance. The result was not appropriate with legitimacy theory that state profitability and leverage had a negative significant influence on environmental performance. 
PENGARUH LINGKUNGAN INSTITUSIONAL DAN TIPE AUDITOR TERHADAP OPINI AUDIT Awalia Zahra, Karina; Chariri, Anis
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 (307.821 KB)

Abstract

This study aimed to examine the effect of the institutional environment and the type of auditor's audit opinion. Institutional environment can be divided into strong institutional environment (DKI Jakarta) and a weak institutional environment (Non DKI Jakarta). Type of auditor auditor divided into local and non-local auditors. Audit opinion can be divided into an unqualified audit opinion and non unqualified audit. The research method used is quantitative method that examined the relationship between variables through hypothesis testing using 84 samples in 28 companies during the three periods. The sampling method of SOEs using purposive sampling, wheares the sampling method of non-SOEs using random sampling methods. Hypothesis testing techniques performed using logistic regression analysis using SPSS.The results obtained indicate that the institutional environment negatively affect the audit opinion. Meanwhile, positive effect on the type of auditor's audit opinion. This is consistent with a previous study conducted by Chan et al. (2010) who found that local auditors more easily issued an unqualified opinion on the institutional environment is weak compared to the strong institutional environment, as well as local auditors more easily issued an unqualified opinion on the institutional environment is weak compared to the local auditor.
MENCARI FORMAT LAPORAN KEUANGAN YANG SESUAI DENGAN KLUB SEPAK BOLA DI INDONESIA: STUDI KASUS PADA KLUB SEPAK BOLA PERSEMA Siddik, Muhammad Hananto; Chariri, Anis
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 (185.403 KB)

Abstract

This study aimed to find out the format of financial statement presentation appropriate for football clubs in Indonesia. This study seeks to analyze how the financial reports generated by the football club in Indonesia is able to provide quality information for the interested parties to fulfill the accountability aspect. This research was conducted with qualitative methods through a case study on the football club Persema by interviewing the CEO of PT. Singosari Sakti Indonesia and financial staff, as well as analysis of financial statements and related documents obtained directly from the company. In this research, analysis of financial statements Arsenal and Juventus is employed as a benchmark of financial statements presentation. Therefore, this study also provide an advice as a reference about the form of financial statements in accordance format for a football club in Indonesia that will be go public in the future. The suggestions are given on the basis of IFRS standards and compliance aspects of accountability against AFC.
AKUNTANSI SEBAGAI REALITAS EKONOMI DAN KEAGAMAAN: MENGUNGKAP NILAI-NILAI RELIGIUS MELALUI FOTO DALAM LAPORAN TAHUNAN PERBANKAN SYARI’AH Pratiwi, Rahasanica Nariswari; Chariri, Anis
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 (128.979 KB)

Abstract

The role of accounting in Sharia Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Sharia Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze thereas on of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Sharia Banks express adherence to sharia principle.The research has done by analyzing the photographs in annual report of Bank Muamalat Indonesia (BMI), Bank Syariah Mandiri (BSM), Bank Rakyat Indonesia (BRI), Bank Central Asia (BCA) Syariah, and Bank Negara Indonesia (BNI) Syariah in Indonesia. This study is qualitative research, was carried out with in interpretive paradigm using semiotic approach.The results of this study also show that photographs in annual report of Sharia Banks in this research contained religious values. Furthermore, this study concludes that Sharia Banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obedience existence about responsibility, not only to the stake holders but also to the society and Allah.
Co-Authors Abdul Ghofur Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Aggy Eka Ressy Agriaty Vitha Sandabunga Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagaskara, Tri Cahyo Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Etna Nur Afni Yuyetta Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Hasna Syafira Hendra Dwi Saputra Sumarseno Hidayat, Bagas Ignatius Putu Premadi Indah Dwi Novianti Indira Djanuarti Indri Hardiani Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jatmiko Wahyu Prabowo, Tri Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk M. Arsyadi Ridha Maya Indriastuti Maya Indriastuti Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina Oktafiana, Dina Dwi One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Probowati, Dwiya Endah Pandu Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Rifai, Fuad Yanuar Akhmad Ririh Dian Pratiwi Ririh Dian Pratiwi Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Savila, Imelda Dea Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Vera Indrayani Vina Firdausia Khalida Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina