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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Research Journal of Business Studies (E-Journal) Integritas: Jurnal Antikorupsi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akademi Akuntansi (JAA) Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Jurnal Ekonomi, Bisnis, dan Akuntansi IIJSE Journal of Law and Social Politics Jurnal Akuntansi International Research Journal of Business Studies E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Vera Diyanty
Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Aerospace Engineering Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analisis Pengaruh Ukuran Perusahaan, Laba Perusahaan, Opini Audit, Ukuran KAP, dan Jenis Industri Terhadap Audit LAG pada Perusahaan Publik yang Terdaftar di BEI: Industri Manufaktur dan Perbankan Diyanty, Vera; P., Galih Seta
Akuntansi Krida Wacana vol. 10 no. 1 Januari 2010
Publisher : Akuntansi Krida Wacana

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Analisis Pengaruh Kepemilikan Pemerintah dan Keputusan Keuangan Terhadap Kinerja Perusahaan: Studi Terhadap Perusahaan Pemerintah yang Listed di BEI Diyanty, Vera
Akuntansi Krida Wacana vol. 10 no. 2 Mei 2010
Publisher : Akuntansi Krida Wacana

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Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance Masripah, Masripah; Diyanty, Vera; Fitriasari, Debby
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

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Analisis Pengaruh Ukuran Perusahaan, Laba Perusahaan, Opini Audit, Ukuran KAP, dan Jenis Industri Terhadap Audit LAG pada Perusahaan Publik yang Terdaftar di BEI: Industri Manufaktur dan Perbankan Vera Diyanty; Galih Seta P.
Jurnal Akuntansi vol. 10 no. 1 Januari 2010
Publisher : Jurnal Akuntansi

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Analisis Pengaruh Kepemilikan Pemerintah dan Keputusan Keuangan Terhadap Kinerja Perusahaan: Studi Terhadap Perusahaan Pemerintah yang Listed di BEI Vera Diyanty
Jurnal Akuntansi vol. 10 no. 2 Mei 2010
Publisher : Jurnal Akuntansi

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Kepemilikan keluarga, hubungan politik dan family aligned board terhadap implementasi tata kelola perusahaan Bayu Wirawan; Vera Diyanty
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss2.art5

Abstract

Tujuan penelitian ini untuk menganalisis dampak dari kepemilikan keluarga, family aligned board dan hubungan politik terhadap implementasi tata kelola perusahaan. Penelitian ini berpendapat bahwa perusahaan dengan kepemilikan keluarga memilih a board berdasarkan pada hubungan keluarga untuk melindungi niat mereka dan memutuskan kebijakan memaksimalkan kekayaan mereka. Hal ini akan mempengaruhi implementasi dari tata kelola perusahaan yang baik. Sampel dalam penelitian ini adalah perusahaan non keuangan tahun 2012. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga memiliki pengaruh positif terhadap family aligned board dan memiliki hubungan negatif terhadap implementasi tata kelola perusahaan. Selanjutnya, hubungan politik tidak memiliki pengaruh negatif terhadap implementasi tata kelola perusahaan.Kata kunci: Perusahaan kepemilikan keluarga, family aligned board, hubungan politik, tata kelola perusahaan
Pengaruh entrenchment effect terhadap kualitas audit dan peran efektivitas komite audit Herlina Tri Utami; Vera Diyanty
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss2.art5

Abstract

Penelitian ini bertujuan untuk menginvestigasi negative entrenchment effect dari pengawasan shareholder pada kualitas audit dan peran efektifitas komite audit. Penelitian ini berpendapat bahwa potensi konflik keagenan disebabkan oleh negative entrenchment effect dari pengawasan shareholder mampu dalam mempengaruhi pemilihan kantor akuntan publik antara big four, second tier and third tier, yang akan mempengaruhi kualitas audit. Sampel dari penelitian ini yaitu perusahaan manufaktur yang terdaftar dalam Indonesian stock exchange dari tahun 2010- 2013. Penelitian ini memberikan bukti pengaruh positif antara negative entrenchment effect pada pemilihan sebuah kantor akuntan publik yang memiliki kualitas tinggi. Meningkatnya konflik keagenan disebabkan oleh negative entrenchment effect, probabilitas dari pemilihan sebuah kantor akuntan publik yang berkualitas tinggi juga meningkat. Sebagai tambahan, penelitian ini juga memberikan bukti bahwa efektifitas dari komite audit dapat melaksanakan manajemen untuk probabilitas pemilihan sebuah kualitas audit yang tinggi yang disebabkan oleh negative entrenchmet effect. 
Pengaruh moderasi koneksi politik terhadap kepemilikan keluarga dan agresivitas pajak Widya Hidayati; Vera Diyanty
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss1.art5

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The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data analysis. Tax aggressiveness is measured through Effective Tax Rate (ETR) and Current Effective Tax Rate (CETR). The results show that family ownership negatively affects corporate tax aggressiveness and moderation of political connections will weaken the negative effects of family ownership. The result of this study proven that ownership characteristics and political connection can be used by Directory of General Tax (DGT) to measure the risk of company involvement in tax aggressive activities.
Pengaruh Volatilitas Laba, Perataan Laba dan Corporate Governance terhadap Kualitas Laba Bank Syariah dan Konvensional Rahma Wijayanti; Vera Diyanty
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.29 KB) | DOI: 10.18196/jai.18161

Abstract

This study examines earnings quality and the effects of Corporate Governance (CG) towards earnings quality in Islamic and Conventional Banks. Earnings quality in this study analyzed by investigating earnings volatility that affect the predictability of earnings and by detecting income smoothing using loan loss provision. Bank’s earnings volatility predicted to increase because the financial instruments are reported using fair value method after PSAK 50/55 revision. Previous studies report that bank’s manager use their accrual discretion to manage earnings volatility by smooth their income. Using samples of Islamic and conventional banks from period 2007-2014 and pooled least square method, this study finds that earnings volatility only significant in conventional banks’s acccrual discretion. Earnings volatility has no effect on Islamic banks’s accrual discretion. However, the income smoothing is significant in Islamic and conventional banks.  CG mechanism which is measured using self-assessment scores proven to weaken the income smoothing on both banks. This study also finds that difference in CG self-assessment mean value score is significant on both banks.
PENGARUH KEPEMILIKAN DAN KEPEMIMPINAN KELUARGA SERTA EFEKTIFITAS PENGAWASAN DEKOM TERHADAP KUALITAS AUDIT Vera Diyanty; Eliza Fatima; Akhmad Syahroza
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2018.v2.i2.3941

Abstract

This study aims to investigate the effect of family ownership, family leadership, and the monitoring role of the Board of Commissioners on the audit quality. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. Family ownership is measured through the ultimate ownership of the company. To determine whether the company's CEO is the founder of the company, family relationship data is used on all of the company's ultimate owners. The monitoring role of the Board of Commissioners is calculated through the Asean Corporate Governance Scorecard index. Data of auditor is obtained from Center for Supervision of Financial Service (P2PK). The results showed that family ownership either through direct or indirect mechanisms tend to choose Big 4 KAP than non Big 4. While Chief Financial Officer (CFOs) from family and corporate founders tend to choose Big 4 in auditing the company. This is done to maintain the company's reputation. The results also show that the effective monitoring of the Board of Commisionners (BOC) tends to choose Big 4 auditors compared to non Big 4.
Co-Authors ., Sutarti Adista Anbarani Putri Zaman Akhmad Syahroza Akhmad Syakhroza Alief Ibnu Nuzul Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Arnetha Irene Latumenasse Bayu Wirawan Chaerul Djusman Djakman Danny Kunto Wibisono Dayinta Ayuningtyas Debby Fitriasari Dewo, Setio Anggoro Dewo, Setio Anggoro Dona Meilisa Hasbara Eko Setiawan Fatima, Eliza Galih Seta P. Gayo Alfani Allam Gymnastiar El Nabil Hanifa Shabila Putri Zulachir Herlina Tri Utami Hilda Rossieta Imelda Suardi Lina Apriliana Masripah Nugroho, Dwiyanjana Santyo P., Galih Seta Priska Pricilla Rahma Wijayanti Ratna Wardhani Rochiyatun, Rochiyatun Rumaisha Nur Azria Salsabila Aufa Syahrani Sihombing, Yosua Sutarti Sutarti Syakhroza, Akhmad Sylvia Veronica Nalurita Purnama Siregar Tiara Pradani Virgiawan, I Putu Yogi Virgiawan, I Putu Yogi Widya Hidayati