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All Journal Akuntansi Krida Wacana 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 Jurnal Akuntansi dan Keuangan Indonesia
Vera Diyanty
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Law, Crime, Criminology & Criminal Justice 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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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

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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

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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

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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

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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.
Evaluation Of Credit Risk Management On People's Business Loans Of Bank X In Bengkulu Province Using Risk Maturity Model Zaman, Adista Anbarani Putri; Diyanty, Vera
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7664

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This study aims to analyze the application of risk management to “Kredit Usaha Rakyat” on Bank X in Bengkulu Province to minimize credit risk. This study using qualitative research with descriptive method based on the case study of risk management applied in Bank X to the “Kredit Usaha Rakyat” program. Data collection was carried out by interviewing the entity’s officer and by collecting and analyzing secondary data such as annual report and applicable regulation. Based on analysis using COSO ERM framework, concluded that Bank X has implemented an effective risk management. This study contributes to the field of risk management of banking industry which provide business credit for Micro, Small, and Medium Enterprise (MSME).
Moderating the effect of procurement governance on corruption through e-procurement Suardi, Imelda; Rossieta, Hilda; Diyanty, Vera; Djakman, Chaerul
Integritas: Jurnal Antikorupsi Vol. 11 No. 1 (2025): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v11i1.1462

Abstract

E-procurement has become an obligation in the Indonesian government. However, its implementation has not been maximized. E-procurement can provide opportunities for corruption due to weak procurement governance. This study examines how governance based on government regulations and global recommendations can reduce corruption during the planning, preparation, and implementation phases of procurement. This study also examines the influence and role of e-procurement in strengthening the influence of procurement governance in reducing corruption from the perception of system users. This study collected primary data by distributing questionnaires to the ministries, institutions, provincial governments, and suppliers. The Smartpls Structural Equation Model (SEM) was used to test the hypotheses. The results prove that procurement governance has a significant impact on procurement corruption. These results imply that the principles of efficiency, capacity, competition, and monitoring and control are strongly correlated with procurement governance. In addition, corruption is most likely to occur in the procurement preparation stage. The test results also show that e-procurement is not directly significant in reducing corruption, but can strengthen the influence of governance on corruption.
Co-Authors Akhmad Syakhroza Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Debby Fitriasari Dewo, Setio Anggoro Djakman, Chaerul Hilda Rossieta Masripah P., Galih Seta Ratna Wardhani Rochiyatun, Rochiyatun Suardi, Imelda Sutarti Sutarti Virgiawan, I Putu Yogi Virgiawan, I Putu Yogi Zaman, Adista Anbarani Putri