Article Per Year (5 Year)
p-Index From 2021 - 2026
7.012
P-Index
This Author published in this journals
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

Published : 108 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 108 Documents
Search

 2   3   4   5   6 
The Effect of Accounting Information Systems and Information Technology on Accounting Staff Performance of Manufacturing Companies in Semarang Yeni Kuntari; Anis Chariri; Nurdhiana Nurdhiana; Cornelio Purwantini
Jurnal Akuntansi Bisnis Vol 20, No 1: Maret 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i1.4397

Abstract

Abstract In the industrial era and in the context of the COVID-19 pandemic, today's business community requires accounting professionals with information technology skills and a good understanding of computer applications. This study investigates the effect of application utilization. and trust in the accounting information system on accounting staff performance. The sample is 210 medium and large-scale manufacturing companies in Semarang City in 2020. The survey was conducted to collect the data from the selected sample. In order to satisfy the objectives of the study, a multiple regression analysis was held. The results of this study indicate that the trust in information technology accounting systems and information technology has a positive effect on the performance of accounting staff. Meanwhile, the application of the accounting information system, the use of the accounting information system, and the effectiveness of the accounting information system have no effect on the performance of the accounting staff.AbstrakDi era industri dan dalam konteks pandemic covid 19, lingkungan bisnis menuntut kompetensi para profesional akuntansi di bidang teknologi informasi dan memahami aplikasinya dengan piranti komputer. Tujuan penelitian ini adalah mengetahui pengaruh penerapan sistem informasi akuntansi, penggunaan sistem informasi akuntansi, efektivitas sistem informasi akuntansi, kepercayaan pada sistem informasi akuntansi dan teknologi informasi terhadap kinerja pegawai bagian akuntansi. Sampel penelitian diambil dari 210 manajer akuntansi perusahaan manufaktur skala menengah dan besar di Kota Semarang. Pemerolehan data menggunakan kuesioner dan selanjutnya dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan pada teknologi sistem informasi akuntansi dan teknologi informasi berpengaruh positif terhadap kinerja pegawai bagian akuntansi. Penerapan sistem informasi akuntansi, penggunaan sistem informasi akuntansi, dan efektivitas sistem informasi akuntansi tidak berpengaruh terhadap kinerja pegawai bagian akuntansi.
FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK Anis Chariri
Journal of Economics, Business, & Accountancy Ventura Vol 14, No 1 (2011): April 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i1.22

Abstract

This study is aimed is to understand a ritual in financial reporting practice of a single com- pany, and how institutional theory is useful to explain such ritual through institutionalized isomorphism. Ontologically, this study is built on a belief that financial reporting practice is an institutional practice concerning the supply of information. As such, this study employed interpretive paradigm and was conducted in an insurance company, as a research setting. To improve the credibility of the research findings, the data were collected from interview, ob- servation, and document analyses which were manually analyzed using a method suggested by Marshall and Rossman (1999) and Seidel (1998). It reveals that financial reporting prac- tice has been perceived by organizational members of PT ABTBK as an institutionalized rou- tine that becomes a ritual in the company. Financial reporting practice is seen as a ritual of constructing and delivering information to an audience using a holy guidance of ceremony (regulations, law, standards and procedures). In doing so, the company employed three insti- tutionalized isomorphism as explained by the institutional theory. It advocates that financial reporting practice of the company is a socially-dynamic process that is not value free, but rather a socially constructed reality.
TANGGUNG JAWAB PRIBADI, KESERIUSAN KECURANGAN, RISIKO PELAPOR, DAN INTENSI WHISTLEBLOWING Girllane Dameclelen Simatupang; Anis Chariri
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to investigate determinants of personal responsibility reporting, perceived seriousness, personal cost for reporting on whistleblowing intention. The dependent variable in this research is whistleblowing intention, while the independent variables in this research are personal responsibility of reporting, perceived seriousness, and personal cost for reporting.The sample used in this study is the financial staff at Bank Rakyat Indonesia and Bank Mandiri Kota Semarang with a total 87 respondents based on convenience sampling for sample selection. Research data is primary data with survey questionnaire methods obtained through respondents. This research examines the hypothesis by using multiple regression analysis with SPSS 23 software.The findings show that personal responsibility of reporting significantly affects whistleblowing intention. Meanwhile, perceived seriousness and personal cost for reporting are not significantly associated with whistleblowing intention.
PENGARUH FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN M ANUFAKTUR Rani Alifianti Herdian Putri; Anis Chariri
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.732 KB)

Abstract

Taxes are the biggest revenue source of state, so that practice of tax avoidance is strongly discourage by the government. But in fact, there are so many tax avoidance case done by companies that will make state get loss. This study aims to determine the effect of institutional ownership, managerial ownership and audit committee on tax avoidance simultaneously and partially in the automotive subsector listed in the Indonesia Stock Exchange (IDX) 2011-2015. The analytical method that was used are descriptive statistics and multiple linier regression analysis using SPSS. The results showed that financial distress gives positive effect significantly and managerial ownership gives negative effect significantly on tax avoidance. While board of directors give a result as it significantly positive on tax avoidance, hence board of committees and audit committee give negative effect on tax avoidance.
PERCEIVED EFFECTIVENESS OF FRAUD DETECTION AUDIT PROCEDURES IN GOODS AND SERVICES EXPENDITURES Hendra Dwi Saputra Sumarseno; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.058 KB)

Abstract

The aims of this research is to examine the perceptions of auditors about the effectiveness of standard audit procedures in detecting fraud in goods and services expenditures.            The population of this study is BPK RI’s auditors in AKN I, AKN II, AKN III, AKN IV, AKN V, and AKN VI. Research sample obtained in this study is 34 auditors. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using one-sample t-test and independent sample t-test.            The result showed that there are some standard audit procedures in goods and services expenditures that are perceived as more effective and others are perceived as moderately effective. It is found that there are no significant differences in the perceiving the effectiveness of standard audit procedures between less experienced auditor and more experienced auditor. The study has also found that there are only one procedure that has significant difference in the perceived effectiveness of standard audit procedure between male auditor and female auditor.
ENVIRONMENTAL INCIDENTS, PEMBERITAAN MEDIA DAN PRAKTIK PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURES) : STUDI PADA SUSTAINABILITY REPORT ASIA PULP AND PAPER Co., Ltd. Kurnia Putri Pratiwi; Anis Chariri
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 (248.983 KB)

Abstract

The aim of this research is to answer, understand and analyze why and how environmental incident has an impact on APP environmental disclosure practices in sustainability reporting associated with the media attention. Ontologically, this study is build on a belief that environmental disclosure in sustainability report is a communication medium that arise because of public pressures through mass media related to environmental incidents. This research was conducted by employing semiotic and content analyses. By employing those analyses, the findings show that sustainability reporting used by a company as a part of its responsibility to the environment which was affected by the incidents. The finding also suggest that APP environmental disclosure practices in sustainability report was associated with the public pressures as measured by media attention coverage towards the incidents.
Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta) Ditia Ayu Karnisa; Anis Chariri
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 (126.929 KB)

Abstract

This study aimed to determine the effect of competence and independence on audit quality with motivation and ethics of auditors as moderating variablesThe population in this study is auditors who work in Public Accounting Firm (KAP) listed in the IAI (Institute of Accountants Indonesia) in Jakarta as much as 237 KAP. Samples were selected by purposive sampling technique with certain criteria : KAP at least has 3 partmers which resulted 43 respondents.The results of study showed that only competence affected audit quality. Meanwhile independence did not significantly influence audit quality. In addition, motivation and ethics audit did not moderate the relationship of competence and audit quality as well as the relationship of independence and audit quality.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON Ade Rizky Novitasari; Anis Chariri
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.067 KB)

Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of financial statement fraud on nonfinancial sector companies in Indonesia at 2009-2014. Independent variables in this research were financial stability, financial target, external pressure, nature of industry, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was financial statement fraud.The population in this study was nonfinancial companies listed on the Indonesia Stock Exchange in 2008 to 2013, based on the investigation result of Indonesia Financial Services Authority in 2009 to 2014 towards the listed companies that proved have done the VIII.G.7 infraction, the financial statement fraud. Total samples used in this study were 60 companies, consist of 30 companies which classified had done the financial statement fraud, and 30 companies which not classified had done the fraud as matched companies by the criteria on the same of industry and total asset. This research was conducted by quantitative methods using secondary data. Data analysis was performed by the descriptive statistic analysis, multikolonieritas test, and hypothesis test with logistic regression analysis.The results of this study indicate that there are two variables which were significant positive in influencing the financial statement fraud, including and the change in auditor and frequent number of CEO's picture. These variables represent the two elements in a pentagon fraud Crowe's theory; rationalization and arrogance.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2010-2012 Vera Indrayani; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.737 KB)

Abstract

This study aims to analyze the influence of firm characteristics on the completeness of voluntary disclosure in annual reports of listed manufacturing companies in Indonesia Stock Exchanges in 2010 until 2012. Characteristics of the companies represented by tree independent variables and the completeness of voluntary disclosures as the dependent variables.            Data from this study were obtained from financial statements and annual reports of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesia Capital Market Directory. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the years 2010-2012 amounting to 158 companies and samples 74 companies. Determination of the sample using purposive sampling method. Type of data are secondary data in the form of annual reports as the media manufacturing companies. Data analysis tool is multiple regression analysis with the computer program SPSS version 17.The result of this study indicate that liquidity ratios, leverage ratios and profitability ratios, have a significant effect on the completeness of voluntary disclosures in annual reports of manufacturing companies collectively. Partially, only profitability ratios  and leverage ratio of the company that has a positive influence on the completeness of voluntary disclosures in annual reports of manufacturing companies
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Dominikus Octavianto Kresno Widagdo; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.597 KB)

Abstract

 Company’s performance can be seen in several indicators such as Earning Per Share. This indicators can be used as a guideline for investor to assess the company’s performance. However, not all of the information that stated in financial statement was stated properly. In the company that their corporate governance is not running well, could make gap between information that stated in financial statement and fact that happen in company. Corporate governance mechanism is expected to minimize the agency problem, so the company’s performance can be increase. The purpose of this study is to analyze the effect of corporate governance mechanism on company’s performance.The population in this study are all non financial companies listed on the Stock Exchange in 2012. The sampling method used in this study was purposive sampling method.The total number of samples in this study were 89 research samples. This study used multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption test. The results of this study indicate that the independence of the audit committee , the independence of the board of commissioners , managerial ownership , the number of commissioners meeting , and the number of audit committee meetings do not affect the performance of the company . From this study, only board size is significant positive effect on firm performance .
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