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All Journal Jurnal Reviu Akuntansi dan Keuangan PROSIDING SEMINAR NASIONAL Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Akuntansi dan Bisnis Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Global Journal Jurnal Akuntansi Indicators : Journal of Economic and Business Forum Bisnis dan Kewirausahaan International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Indonesia Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal

Indira Djanuarti

Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro

Author-ID : 254807

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

Published : 72 Documents Claim Missing Document

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Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory Koharudin, Alif; Januarti, Indira
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.28602

Research purposes: This paper examines factors affecting fraudulent financial reporting based on Crowe’s fraud pentagon theory. Pentagon theory elements include pressure (financial stability, financial target, external pressure), opportunity (the independent board of commissioners), rationalization (change in auditor), competence (director change), arrogance (frequent number of directors’ display picture in the annual report).Methods: This study used secondary data gathered from annual reports and financial reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange during 2015-2019. Data analysis method tested using logistic regression analysis.Results: The results showed that financial stability and auditor change effects on fraudulent financial reporting. Results also show that financial target, external pressure, independent board of commissioners, directors change, and a frequent number of director’s display picture in an annual report does not affect the fraudulent financial reporting.Novelty: The combination of using pentagon theory with Beneish M-Score as a prediction of financial statement fraud. The contribution of this research is to provide input to report’s users to pay attention to pressure and rationalization factors in fraudulent financial reporting.

CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY Indira Januarti; Anis Chariri
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Abstract This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession

The Effect Of Intellectual Capital Efficiency On Company’s Market Value With Company’s Financial Performance As Intervening Variables Khrisna Adisatya Sujati; Indira Januarti
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to investigate empirically the relation between the company’s intellectual capital efficiency and company’s market valuation with company’s financial performance as intervening variables. This study using data from the Indonesia listed service companies. The samples of this study was 109 companies. Pulic’s Value Added Intellectual Coefficient (VAICTM) used as the efficiency measure of company’s intellectual capital. The authors construct regression models to examine the relationship between company’s intellectual capital efficiency and company’s market valuation and explore the relation with company’s financial performance as intervening variables. The results support the hypothesis that company’s intellectual capital has an affect on company’s market valuation. In addition, the authors found that company’s financial performance has a role as full mediator on the relation between the company’s intellectual capital efficiency and company’s market valuation. This study results can be used as a reference for companies’ management to improve their efficiency of the intellectual capital so the company's financial performance and value can be improved.

Capital Expenditure Determinants in Central Java and East Java with Economic Growth as Moderating Variable Pancawati Hardiningsih; Indira Januarti; Maryono Maryono; Ceacilia Srimindarti
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

This study aims to analyze the effect of local own revenue, balance funds and area size on capital expenditure with economic growth as a moderating factor for district / city governments in Central and East Java Provinces. The population in this study are all districts / cities in Central Java and East Java Province. This research uses census method. The secondary data used in this study is in the form of 2015-2017 APBD realization reports obtained from the Director General of Fiscal Balance of the Regional Government, while data on economic growth and area size were obtained from BPS of Central and East Java Provinces. The analysis technique uses structural equation models with Partial Least Square. The results showed that regional original income and balance funds had a significant positive effect on capital expenditure in Central and East Java. The area size has a positive and significant effect on capital expenditure for Central Java but not for East Java. Economic growth moderates the effect of regional income on capital expenditure. Economic growth moderates balance funds towards capital expenditure for Central Java but not for East Java. Overall there is no difference in capital expenditure across districts / cities in the two provinces

Persepsi Tanggung Jawab Auditor Dalam Mendeteksi Kecurangan Pada Kantor Akuntan Publik Fabio Bolanda Sandy; Indira Januarti
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 11 No 2 (2022): Forum Bisnis Dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v11i2.2238

Penelitian ini bertujuan untuk mengetahui apakah pengalaman auditor, pelatihan audit, dan risiko audit berpengaruh terhadap tanggungjawab auditor dalam mendeteksi kecurangan. Populasi dalam penelitian ini adalah auditor Kantor Akuntan Publik. Pengambilan sampel dilakukan dengan menggunakan metode Purposive Sampling dan jumlah sampel sebanyak 94 responden. Jenis data yang digunakan adalah data primer. Penelitian ini menggunakan kuesioner dalam pengumpulan datanya. Teknik uji yang dipakai adalah uji validitas, uji reliabilitas, uji asumsi klasik meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Uji hipotesis pada penelitian ini menggunakan analisis regresi linier berganda dan uji hipotesis dalam penelitian ini menggunakan software SPSS versi 21. Hasil penelitian menunjukkan bahwa variabel pengalaman auditor dan pelatihan audit memiliki pengaruh terhadap tanggung jawab auditor dalam mendeteksi kecurangan. Namun, variabel risiko audit tidak memiliki pengaruh terhadap tanggung jawab auditor dalam mendeteksi kecurangan.

Pengaruh Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Tahun Sebelumnya, dan Pertumbuhan Perusahaan terhadap Opini Audit Going Concern Eko Budi Setyarno; Indira Januarti; . Faisal
Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2007)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v7i2.63

In this study, we attempt empirically to investigate the relationship between audit quality, financial condition, previous audit report and sales growth on going concern audit opinion would receive a going concern opinion. A samples of 59 manufacturing companies listed at Jakarta Stock Exchange from 2000-2004. Logistic regression is used to examine hypothesis. The results indicate that financial condition (Altman Z-Score) and previous audit report are significantly affect the going concern audit opinion. On the other hand, audit quality and sales growth does not have effect on going concern audit opinion.

PENGARUH GROWTH OPPORTUNITY TERHADAP LEVERAGE DENGAN DEBT COVENANT SEBAGAI VARIABEL MODERATING Ira Prawita Sari; Indira Januarti
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2011: PROSIDING SEMINAR NASIONAL EKONOMI
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.418 KB)

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh growth opportunity terhadap leverage danmengetahui pengaruh debt covenant sebagai variabel yang memoderasi hubungan antara growth opportunity danleverage. Sampel yang digunakan dalam penelitian ini ditentukan dengan metode purposive sampling, yaitusuatu metode pengambilan sampel yang mengambil sampel dengan kriteria tertentu. Kriteria – kriteria yangdigunakan dalam penelitian ini adalah perusahaan non keuangan yang menerbitkan obligasi pada tahun 2006-2010, menerbitkan laporan keuangan pada tahun 2006-2010, dan menyajikan debt covenant. Dengan metodepurposive sampling diperoleh 31 sampel. Sampel tersebut dianalisis dengan menggunakan analisis regresisederhana dan uji nilai selisih mutlak. Hasil analisis menunjukkan bahwa growth opportunity berpengaruhnegatif terhadap leverage. Selain itu, hasil analisis juga menunjukkan bahwa debt covenant terbukti secarasignifikan memperlemah efek negatif growth opportunity terhadap leverage.

Pengaruh Komitmen Organisasional dan Keterlibatan Kerja Terhadap Hubungan Antara Etika Kerja Islam dengan Sikap Terhadap Perubahan Organisasi Indira Januarti; Ashari Bunyaanudin
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

This research examines the influence of organizational commitment and the involve¬ment in work to the relation between Islamic work ethics and attitude to organiza¬tional change. The samples are 32 lecturers and 31 accountant staff. Linear regression and absolute ap¬proach is used to test the effect of job involvement and organizational com¬mitment.The results of this research show that Islamic work ethics do not affect the attitude toward organizational change directly. The involvement in job has strong influence to the rela¬tion between Islamic work ethics and attitude to organizational change, while organiza¬tional com¬mit¬ment does not have strong influence to the relation between Islamic work ethics and attitude toward organizational change.Keywords: Islamic work ethics, job involvement, organizational commitment, attitude to organiza¬tional change.

Does the characteristics of regional government and complexity affect on the disclosure regional financial statements? Pancawati Hardiningsih; Indira Januarti; Ceacilia Srimindarti; Rachmawati Meita Oktaviani
Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 2 (2019)
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.vol23.iss2.art5

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS. Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.

The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation Pancawati Hardiningsih; Indira Januarti; Rachmawati Meita Oktaviani; Ceacilia Srimindarti
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors. Keywords: Tax knowledge; tax sanctions; tax dissemination; taxpayer awareness; taxpayer compliance.

Co-Authors . Faisal Achmad Eko Prasetyo, Achmad Aditya Purba Nugraha Alamsyah, Andrea Aldila Dinanti Andarini, Putri Andarini, Putri Angga Surya Anis Chariri Ardyanti Nilasari Saputri Arief Raharjo Ashari Bunyaanudin Astari Bunga Pratiwi Benedicta Adinsa Bella Savira Ceacilia Srimindarti Ceacilia Srimindarti Claudya, Ditta Elfratianti Dani Adi Kurniawan Darsono Darsono Desspa Ayu Pusparatna Dian Fitriani Dibyani, Salama Benty Dida Adi Setyadharma Dyna Puspitasari Edningsari Dewi Oktaritama Efva Octavina Donata Gozali Eko Budi Setyarno Enny Yulia Natasari Eriskawati, Evi Evi Eriskawati, Evi Fabio Bolanda Sandy Fiki Fiki Hardanti, Okta Karina Ira Prawita Sari Iva Indarnika Cahaya Martha Khoirur Rohmawati Khrisna Adisatya Sujati Koharudin, Alif Maryono Maryono Mar’ati, Fudji Sri Melina Faridhana Harmoni Miranda Setiyowati Mohamad Danand Giswa Muhammad Iqbal Muhammad Luthfi Ramadhana Muhammad Noor Ardiansah Nugroho Dwi Ananto Nurul Kusuma Wardani Oka Septa Tinambunan Oktaritama, Edningsari Dewi Pancawati Hardiningsih Pertiwi, Rahma Ayu Pramardhikasari, Ellensia Praptitorini, Mirna Dyah Praptitorini, Mirna Dyah Prihantini, Febrina Nafasati Putri Kurnia Sari Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Reza Auliya, Reza Rini, Tetty sulestiyo Rohmawati, Khoirur Rr. Sri Handayani Sabella, Adinda Sadda, Yusran Sari Rahmadhani Sari Rahmadhani Setyarahman, Astrid Ariyani Shelly Tri Maulia Siti Fatimah Siti Syoraya, Siti Thifal Suci Khairunnisa Wahyu Setyawati Utami Wardani, Guhti Ayu Sri Windri Windri Wiryaningrum, Mutiara Sukma Zahro, Hanifatuz

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