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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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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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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

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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

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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.
Auditors’ Communication with Audit Committee: Evidence from Indonesia Eliza Fatima; Sylvia Veronica Siregar; Vera Diyanty
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.42482

Abstract

The aim of this study is to explore the auditors’ communication with those charged with governance (TCWG). Specifically, we examine the communication between auditors and the audit committee on the audit of financial statements in the year 2020 in the Indonesian setting. We use questionnaires to collect the data. Our samples are 72 audit committee members from various industries. We find that most of the auditors have discussed the matters that are required by the audit standards. However, we find that almost ten percent of the respondents reported that there was no kick-off meeting before the start of the audit process. The absence of a kick-off meeting may indicate that the audit plan is not communicated in a timely manner to the audit committee. We also find that face-to-face communication through a meeting is preferred to written communication most of the time.
Evaluasi Manajemen Risiko Proyek Konstruksi Terhadap Biaya Operasional Proyek Menggunakan Metode AHP Salsabila Aufa Syahrani; Vera Diyanty
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.26571

Abstract

Purpose: This study aims to evaluate the risk management of the PT X project in order to reduce the impact of project operational cost overruns. Inherent risk during project implementation at PT X has been managed by implementing risk management referring to ISO 31000:2018. However, there are changes in risks that arise during the implementation of construction projects which cause changes in the risk profile. Methodology/Approach: The uniqueness of this research is a case study with a mixed-method approach which is analyzed using the AHP method. Findings: The results of this study state that there are seven project risk factors consisting of quality risk, economic and financial risk, technical risk, OSH risk, social risk, non-technical risk, and human resource risk. The seven factors are divided into 21 sub-factors of project risk at PT X. Practical and Theoretical Contribution/Originality: This article contributes to the updating of the relevant risk assessments in the project. Research Limitation: The limitation of this research is that the scope is only the risk management of the project implementation phase.
MODERASI PERAN DEWAN KOMISARIS ANDA EFEKTIVITAS KOMITE AUDIT: HUBUNGAN ANTARA BOARD DIVERSITY DENGAN FRAUD LAPORAN KEUANGAN Tiara Pradani; Vera Diyanty
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 25, No 1 (2023)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jeba.v25i1.3553

Abstract

Evaluasi Budaya Risiko Menggunakan Risk Culture Aspect Model : Studi Kasus Pada Direktorat Jenderal X Rumaisha Nur Azria; Vera Diyanty
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6604

Abstract

Berdasarkan peraturan manajemen risiko Kementerian X tahun 2022, budaya risiko menjadi elemen baru dalam kerangka manajemen risiko Kementerian X. Direktorat Jenderal X memerlukan rancangan pembangunan budaya risiko guna memenuhi peraturan tersebut. Penelitian ini bertujuan untuk memetakan persepsi pegawai terhadap risiko guna mengembangkan desain penguatan tata kelola budaya risiko di Direktorat Jenderal X. Penelitian ini merupakan studi kasus dengan pendekatan triangulasi. Pengumpulan data diperoleh melalui kuesioner, dokumen, dan wawancara. Penelitian ini menggunakan kerangka Risk Culture Aspect Model oleh The Institute of Risk Management (2012) untuk mengevaluasi budaya risiko. Penelitian ini berhasil mendapatkan respon survei dari 238 responden. Hasil penelitian ini mengungkapkan bahwa tone at the top dalam aspek “mengatasi berita buruk” terkait fraud belum konsisten terlihat dari sikap pimpinan maupun pegawai serta belum terdapat mekanisme reward and punishment untuk pengambilan keputusan risiko. Sehingga, desain penguatan budaya risiko pada penelitian ini berfokus pada penyampaian informasi risiko dan pembentukan perilaku risiko pegawai.
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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i1.713

Abstract

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i2.717

Abstract

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.
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