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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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PENGARUH LEVERAGE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KEAHLIAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012 – 2016) Tjandra Dewi; Anis Chariri
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Firm value can reflect the value of assets owned by companies such as securities, one of which is the stock. For companies that issue shares in the capital market, the stock price traded on the stock exchange is an indicator of the company's value.This study aims to obtain empirical evidence and analyze the influence of leverage, and audit quality on firm value, also the audit committee's expertise in moderating leverageand audit quality relationship with firm value. The population in this study is the manufacturing companies registered in Indonesia Stock Exchange in 2012 – 2016. The total sample used in this study was 199 companies based on established criteria.Data analysis was done by descriptive statistic analysis, classical assumption test, and hypothesis test. The results of this research analysis indicate that the leverage doesn’t have a significant effect on firm value, while the audit quality has a significant positive effect on firm value. Then, the audit committee's expertise can’t moderate the leverage and audit quality relationship with firm value.
PERLAKUAN AKUNTANSI UNTUK ASET BERSEJARAH (Studi Fenomenologi pada Pengelolaan Candi Borobudur) Fauziah Galuh Anggraini; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is the phenomenon of the accounting treatment applied to heritage assets in Indonesia, both in terms of recognition, valuation, and disclosure in the financial statements. The focus of this study is an analysis of the accounting treatment in the management of Borobudur. This study aimed to: understand the significance of historic assets (heritage assets), describes the methods used to assess the Borobudur temple, explaining Borobudur’s disclosure in the financial statements, and analyze the appropriateness of the accounting standards applicable to the accounting for current Borobudur. The results of this study indicate that there is no precise definition of heritage assets. This is evidenced by the exposure to most of the informants who always associate with the historic definition of asset definition Heritage so there is confusion between the two. In addition, the manager of Borobudur is still experiencing difficulties in assessing valuation on heritage assets . However , the practice of accounting in the management of Borobudur Temple is considered to be in accordance with the accounting standards set by the government , which is presented and disclosed in CaLK without value .
PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN DEWAN KOMISARIS, DAN STRATEGI PEMASARAN TERHADAP PROFITABILITAS BANK ( Perbandingan Bank Devisa dan Bank Non Devisa di Indonesia Tahun 2008-2011) Agriaty Vitha Sandabunga; Anis Chariri
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyse the influence of Management Ownership, board of commissioner Ownership, Marketing Strategy proxied to the Net Profit Margin (NPM) to profitability (ROA) by Bank Size (SIZE), and total deposits are proxied by the Loan to deposit Ratio (LDR) as a control variable in foreign banks and non banks foreign exchange period 2008-2011. Data used in this study was obtained from the annual report on the whole banks in Indonesia, and Bank reports Publication through the website. The sampling technique used was purposive sampling. The sample in this study 129 foreign banks, 82 non foreign banks and 211 combined foreign and non foreign banks. The analysis technique used is multiple regression to test the hypothesis that the t test and F test.The result shows that the variables and Management Ownership Marketing Strategy proxied to the Net Profit Margin (NPM) has a positive and significant influence toward profitability (ROA) in foreign banks, only Total Deposits proxied to Loan to Deposit Ratio (LDR) has positive and significant influenced toward profitability in non foreign banks, which has a positive effect and significant impact on profitability (ROA), while the combination of the two banks indicates LDR and management Ownership has positive and significant influenced toward profitability (ROA). 
THE RELATIONSHIP BETWEEN AUDIT PROCEDURES, AUDITORS’ EXPERIENCE AND AUDITORS’ RESPONSIBILITY FOR FRAUD DETECTION Naufal Hazim Widodo; Anis Chariri
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the relationship between audit procedures, auditors’ experience, and auditors’ responsibility for fraud detection. Auditors’ responsibility for fraud detection act as the dependent variable, whereas the independent variables, are audit procedures and auditors’ experience. The control variables of the study are gender and position. Empirical test results are obtained from auditors as respondents working at fourteen public accounting firms in Indonesia. The findings show that the audit procedures and auditors’ experience positively influence the auditors’ responsibility for fraud detection. This study contributes to auditing and accounting literature, precisely the fraud detection method, which is used to increase the awareness of fraud risk
MONEY LAUNDERING DAN KETERLIBATAN WANITA (ARTIS): TANTANGAN BARU BAGI AUDITOR INVESTIGATIF Rhety Ayu Dewayani; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to discuss new mode of Money Laundering in Indonesia. The focus of this study is to reveal cases of Money Laundering involving female artist.This study used descriptive analytical on the results of interview with the informant. The analyzed data in this study is the results of interview with government auditors in BPK representative offices in Central Java and Central Java BPKP. The data is obtained through direct interviews.The results of this study showed that government auditors was acknowledge the essence of Money Laundering according with the regulations and expert opinion. There is some dissimilarity opinion from the informant about the new mode of Money Laundering. Some argue that the female artist merely a victims, the other argue that they are involved as corruption fund’s holders.
DETERMINAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019 Arieta Nura Aisha; Anis Chariri
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the determinants of audit delay in manufacturing companies in Indonesia. The variables used in the test are audit mission complexity, audit opinion, KAP reputation, company size, financial debt, and profitability as independent variables, and audit delay as dependent variable.The population in this research are manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2017-2019. Sampling based on purposive sampling method that follows certain criteria(s). The sample used in this study were 297 companies. Multiple linear regression analysis is an analytical method used in research.The results showed that the KAP reputation, company size, and profitability have a negative significant effect on audit delay. Financial debt has a positive significant effect on audit delay. Meanwhile, audit mission complexity and audit opinion have a negative but not significant effect on audit delay
HARMONISASI STANDARAKUNTANSI INTERNASIONAL: ANALISIS KRITIS DARI PERSPEKTIF ISLAM Anis Chariri
Jurnal Dinamika Ekonomi & Bisnis Vol 3, No 1 (2006)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v3i1.58

Abstract

AbstractHarmonisation of intemational accounting standard has stimulated a debate conceming the rel­ evance of international accounting standards to the development of accounting in developing countries. It is claimed that such harmonisation is intended to increase comparability of financial reporting between companies from different countries. However, this paper argues that harmonisation is more concerned with hegemony of US accounting in the international arena. From the Islamic perspective, a number of international accounting standards seem to be in the contradiction with Islamic values. As accounting is practised in a certain environment, it is sug­ gested that accounting standards should be developed based on unique characteristics of environ­ ment in which financial reporting practice takes placeKeywords: harmonisasi,  standar akuntansi, anglo-saxon, dan Islam
The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality Yeni Kuntari; Anis Chariri; Nurdhiana Nurdhiana
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.606 KB) | DOI: 10.29259/sijdeb.v1i2.203-218

Abstract

This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.
Investigation of Intellectual Capital and Organisational Performance in Supply Chain Management: Modification of the Diamond Specification Model Partiwi Dwi Astuti; Anis Chariri; Abdul Rohman
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract—This study aims to examine the association between intellectual capital— which is described as the interrelationship between human capital, customer capital and structural capital—with organisational performance in supply chain managements of the banks and financial institutions in Bali Province, Indonesia. Data were collected using a self-administered questionnaire by considering the supply chain process. A total of 500 questionnaires was sent to general managers of banks and financial institutions in Bali Province. A total of 109 questionnaires was returned and analysed (a 21.80% response rate). The analysis was performed using covariance-based structural equation modelling with AMOS 21.0 software. The findings show that human capital is positively significantly associated with customer capital and structural capital. The findings also show that customer capital is positively not significantly associated with structural capital.  Whereas, human capital, customer capital, and structural capital are positively not significantly associated with organisational performance.
Determinants on Whistleblowing Intention: an Insight from Indonesian Lili Wahyuni; Anis Chariri; Etna Nur Afni Yuyetta
International Journal of Supply Chain Management Vol 10, No 2 (2021): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

This study aimed to analyze the influence of determinants of whistleblowing attitudes toward whistleblowing behavior, perceived ethical climate and locus of control on whistleblowing intention. The population in this study was 111 employees of the Pratama Tax Office in Semarang City. The census method was used in collecting data and samples of 91 respondents. Data were processed using Warp PLS 5.0. The results showed that the attitude towards behavior had a positive effect on whistleblowing intentions, the perceived ethical climate had a positive effect on whistleblowing intentions and locus of control had a positive effect on whistleblowing intentions.
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