Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana International Research Journal of Business Studies (E-Journal) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies E-Jurnal Akuntansi
Vera Diyanty
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
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

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

Abstract

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

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.791 KB)

Abstract

PENGARUH KONSENTRASI KEPEMILIKAN KELUARGA DAN INTERNET FINANCIAL REPORTING (IFR) TERHADAP ASIMETRI INFORMASI Virgiawan, I Putu Yogi; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study examines whether family-controlled firms have a higher level of information asymmetry than non family-controlled firms. This study also examines the influence of Internet Financial Reporting (IFR) to the information asymmetry. The results of the study indicate that family-controlled firms do not have higher level of information asymmetry than non family-controlled firms. Moreover, the study found that the application of IFR reduces the level of firm’s information asymmetry. This study contributes to the accounting literature and regulator by providing evidence the role of IFR in reducing information asymmetry.
THE EFFECT OF CONTROLLING SHAREHOLDERS AND CORPORATE GOVERNANCE ON AUDIT QUALITY Annisa Anafiah, Vidyata Annisa; Diyanty, Vera; Wardhani, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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

Abstract

This research aims to investigate the effect of controlling shareholders and the effectiveness of board of commissioners and audit committee on the audit quality measured by AQMS (Audit Quality Metric Score). This study uses companies listed in the Indonesian Stock Exchange as the sample. The results of this research provide evidence that alignment and entrenchment effect of the controlling shareholders have positive effect on audit quality. The alignment of interests between the controlling and non-controlling shareholders cause the company to appoint a high-quality auditor. The results also show that when companies face high entrenchment effect of the controlling shareholders, they still appoint a high-quality auditor to reduce the agency conflict and to maintain the company’s reputation. This research also shows that the effectiveness of board of commissioners and audit committee positively affect the audit quality.
PENGARUH ADOPSI INOVASI TEKNOLOGI E-BANKING TERHADAP KINERJA DENGAN EFEKTIVITAS PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI (THE EFFECTS OF THE ADOPTION OF E-BANKING TECHNOLOGY INNOVATION ON THE PERFORMANCE WITH THE INTERNAL CONTROL EFFECTIVENESS AS THE MODERATING VARIABLE: AN EVIDENCE FROM COMMERCIAL BANKS IN INDONESIA) Sutarti, Sutarti; Syakhroza, Akhmad; Diyanty, Vera; Dewo, Setio Anggoro
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study aims to test empirically the effects of e-banking innovation technology’s adoption on the performance of commercial banks in Indonesia with the effectiveness of internal control as the moderating variable. The population in this study are commercial banks in Indonesia during the period 2010-2016 excluding Islamic commercial banks. The samples in this study consisted of 47 banks with 229 observations. The samples were chosen based on the purposive sampling technique. This study estimated the parameters of a panel data set using GLS-RE method. The study found that the number of adoption types of e-banking technology innovations negatively affects the bank performance. The effectiveness of internal control could reduce the negative influence of the e-banking technology innovation adoption on banks’ performances. The results of this study have several implications for the regulator and the bank entities, especially in developing countries such as Indonesia regarding the importance of bank internal controls in mitigating risks, such as operational risks, reputation risks and legal risks that may arise with the adoption of e-banking technology innovations in banks, as stipulated by Circular Financial Services Authority No. 38/POJK.03/ 2016 and Basel (2001), and Circular Financial Services Authority No. 21/SEOJK.03/2017 related to the application of risk management in the application of information technology in banks.
Penerapan manajemen risiko sebagai indikator penilaian kinerja di Lembaga X Rochiyatun, Rochiyatun; Diyanty, Vera
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.2729

Abstract

This study aims to formulate performance assessment indicators that have been integrated with the implementation of risk management in public sector organizations, namely Institution X. The background of this research was carried out because of the problems that arose from the results of the maturity baseline assessment of the implementation of the integrated government internal control system (SPIP) conducted by the Agency for Financial and Development Supervision (BPKP) in 2021, which stated that Echelon II leaders have not encouraged the application of risk management as an indicator of performance evaluation. The data used in this study were obtained from questionnaires and interviews, which were described using descriptive analysis techniques. The results of the study show that process risk or key risk indicators detected in risk assessment can be used as performance appraisal indicators that meet specific, measurable, achievable, relevant, and time-phased (SMART) criteria. The results of this study produce several performance assessment indicators that can be integrated with risk management, which can help public sector organizations improve performance and increase the value of SPIP maturity.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.167-180

Abstract

The objective of this study is to analyze the entrenchment effect of controlling shareholder on tax avoidance, as well as looking at the role of family ownership, commissioner effectiveness, audit committee effectiveness and external audit quality. This research is a quantitative research using fixed effects model. Sample of this research is 70 firms with an observation period of 2010 until 2013. This study finds that the entrenchment effect of controlling shareholder has negative effect on tax avoidance. Other test results show that when a family is the controlling shareholder, entrenchment effect of controlling shareholder do not affect on tax avoidance. Board of commissioner and committee effectiveness proved to weaken the relationship between entrenchment effect of controlling shareholder and tax avoidance. However, the role of external quality audit does not prove to weaken the relationship between the entrenchment effect of controlling shareholder and tax avoidance.
HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE Nugroho, Dwiyanjana Santyo; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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

Abstract

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of FFS. Interestingly, managers with high ego do not commit fraudulent financial reporting. The AC can minimize the stimulus, opportunity, and capability of the manager to make FFS. On the other hand, the AC cannot minimize the rationalization, ego, and collusion network of the manager. Theoretically, this study contributes to developing the situational action theory literature related to FFS and the fraud hexagon framework. This study provides academic implications that the arguments and empirical research findings that examine the behavior of managers in committing fraudulent financial reporting can be built not only based on the proxies used, but also by referring to the fraud theoretical framework.
Measuring The Level of Risk Maturity in Hospital using Risk Maturity Index (RMI) Latumenasse, Arnetha Irene; Diyanty, Vera
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p15

Abstract

This study measure the level of risk management implementation at ABC Hospital using the Risk Maturity Indeks (RMI) that has already been adjusted with the Decree of the Minister of Health (Kepmenkes) No. 1596 of 2024 for the hospital context. The study was conducted in a class D private hospital beds, using a case study approach. To achieve the objective, we conduct the documentations study and semi-structured interviews with 6 respondents. The results indicate that ABC Hospital's risk maturity level remains in the Initial Phase (+), with an RMI score of 1.5. This suggest that formal risk management activities are conducted on an ad hoc basis to fulfill accreditation requirements, and still rely on Quality Committee.
Co-Authors Akhmad Syakhroza Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Debby Fitriasari Dewo, Setio Anggoro Latumenasse, Arnetha Irene Masripah Nugroho, Dwiyanjana Santyo P., Galih Seta Ratna Wardhani Rochiyatun, Rochiyatun Sutarti Sutarti Virgiawan, I Putu Yogi Virgiawan, I Putu Yogi