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All Journal Jurnal Reviu Akuntansi dan Keuangan PROSIDING SEMINAR NASIONAL Jurnal Akuntansi & Auditing Indonesia 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 Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Jurnal Akuntansi Indicators : Journal of Economic and Business Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Forum Bisnis dan Kewirausahaan International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) IIJSE Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi Accounting Analysis Journal JAS (Jurnal Akuntansi Syariah)
Indira Djanuarti
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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PENGARUH KEAHLIAN AUDITOR, KOMITMEN PROFESIONAL DAN PENERIMAAN UNDERREPORTING OF TIME Sari Rahmadhani; Indira Januarti
Accounting Global Journal Vol 2, No 1 (2018): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v2i1.2693

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh komitmen profesional, keahlian auditor terhadap perilaku underreporting of time. Populasi pada penelitian ini adalah seluruh auditor yang ada di Kantor Akuntan Publik (KAP) Semarang berdasarkan Directory yang diterbitkan oleh Ikatan Akuntan Publik Indonesia (IAPI) tahun 2016 yang berjumlah 17 Kantor Akuntan Publik. Metode pengambilan sampel yang digunakan adalah nonprobability sampling. Kuesioner disebar kepada 100 auditor yang bekerja di KAP Semarang, diperoleh 70 kuesioner yang kembali dengan 16 kuesioner yang tidak lengkap, sehingga jumlah sampel total sebanyak 54 kuesioner. Berdasarkan hasil penelitian menggunakan teknik analisis dengan SEM menguji moderating dan intervening yang menggunakan Warp PLS 5.0, diperoleh hasil bahwa Keahlian auditor berpengaruh positif terhadap komitmen profesional, komitmen profesional berpengaruh negatif terhadap perilaku Underreporting of time, Keahlian auditor berpengaruh positif terhadap perilaku underreporting of time dan pengaruh interaksi antara keahlian auditor dan komitmen profesional akan memprediksi penerimaan underreporting of time, sehingga pengalaman yang meningkat akan melemahkan hubungan negatif antara komitmen profesional dan underreporting of time.
Eksplorasi Elemenintegrated Reporting Dalam Annual Reports Perusahaan Di Indonesia Anis Chariri; Indira Januarti
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.245

Abstract

This study aims to identify the patterns and scope of integrated reportingand toexamine the effect of audit committee characteristics (expertise and meeting) onelementsof integrated reporting disclosed in the annual report of companies listed on the IndonesiaStock Exchanges (IDX). This study used 170 annual reports of companies listed on theIDX as research data (not all companies have the required data). Research data were thenanalyzed using STATA / MP14 Software. The findings showed that the IDX-listedcompanies have presented annual reports in accordance with the elements of integatedreporting although the scope of presentation was relatively low amounting of51% (33 of64 indicators). Furthermore, this study revealed that the audit committees’ expertise (inaccounting/ finance) and the frequency of audit committee meetings positively andsignificantly influenced the scope of the integrated reportingpresented in the annual reportof the companies.
PENGARUH MASA PENUGASAN AUDIT DAN SPESIALISASI KAP TERHADAP KUALITAS AUDIT - SUATU STUDI DENGAN PENDEKATAN EARNINGS SURPRISE BENCHMARK Muhammad Iqbal; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.636 KB)

Abstract

This study examines the effects of past audits and the Firm specializes in audit quality approaches benchmark earnings surprise. This study shows how the independent variable that are past audist and firm specializes can prove that the dependent variable which iss audit quality identified as having an effect between earnings management with audit quality of financial statements. Proxy that used in this study is net income with total assets and how to compare them by comparing the percentage of the the following proxy with percentage of the difference from the previous year's net income and earnings in the previous year observations with assets.Populations in this study are all companies listed in Indonesia Stock Exchange in the period 2010 - 2012. Sampling was done in accordance with previous studies of Simnett and Carey (2006), namely with certain criteria so that samples obtained for this study amounted to 120 companies. The analysis method of this research is using logistic regression method.Based on the results of the study shows that the duration of the audit assignment was not significant and has negative impact as well as specialization KAP not significant and has negative impact on audit quality.
ANALISIS PENGARUH KUALITAS AUDIT, DEBT DEFAULT DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI GOING CONCERN Praptitorini, Mirna Dyah; Januarti, Indira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision. The research’s goals were to examine the effect of audit quality, debt default, and opinion shopping from going concern opinion. The samples of this research were Manufactures Company that listed in Indonesian Stock Exchange (ISE) from 1997 until 2002. Regression logistic is used in this research for examining the hypothesis. Result of this research, debt default was significant, but the other variables (audit quality and opinion shopping) weren’t significant with going concern opinion.
HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO PADA PERUSAHAAN GO PUBLIC INDONESIA Andarini, Putri; Januarti, Indira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the association between board of commisioner and firm characteristics to the existence of risk management committee (RMC) and type of RMC, whether it is combined or separated from audit committee. The board of commisioner and firm characteristics used in this study are independent commisioner, board size, auditor reputation, complexity, financial reporting risk, leverage, and firm size. Population consists of Bursa Efek Indonesia (BEI)-listed companies from nonfinancial industry in 2007-2008. Sample was collected based on purposive sampling, and resulted 248 companies as a final sample. Data was collected from the annual report, and was analysed with logistic regression. The results, based on logistic regression analyses, indicated that firm size has a positive and significant association with the existence of RMC and separated RMC. The other variables (independent commisioner, board size, auditor reputation, complexity, financial reporting risk, leverage) have no significant association with the existence of RMC and separated RMC.
ANALYSIS OF INFLUENCING FACTORS AFFECTING AUDIT REPORT LAG Miranda Setiyowati; Indira Januarti
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.48654

Abstract

The company's delay in reporting financial statements has increased yearly. This study aims to examine several variables that are considered to affect audit report lag. These factors include investment opportunities, profitability, company size, audit committee size, and auditor opinion. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. The sampling method used was purposive sampling, using criteria for determining the sample so that 314 sample companies were obtained for three years of observation (2017 - 2019). The data analysis method used is multiple linear regression method. The results of this study indicate that profitability, size of the audit committee, and auditor opinion have a significant negative effect on audit report lag. In contrast, investment opportunity and company size have a negative and insignificant influence on audit report lag. This research provides an overview of good control and positive information from the company to be factors that can advance the submission of audited financial reports to policy-making authorities.
PENGARUH RASIO KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Sabella, Adinda; Januarti, Indira
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.56-75

Abstract

This study is aims to examine the effect of financial performance of Corporate Social Responsibility disclosure. The dependent variable used in this study is CSR Diclosure and independent variable is financial performance as measured by profitability, liquidity, and leverage.  This population in this study is all Indonesia companies that received ASSRAT award in the period 2018-2019. This research sample was selected with certain criteria. Based on criteria, samples used was 30 companies in 2018, and 29 companies in 2019, with a total sample of 59 samples. The method of analysis used in this research is Partial Least Square (PLS) analysis. The result of this study indicate that liquidity and leverage have a negative significant effect on CSR disclosure. While, profitability is not significantly influence the CSR disclosure. 
The Effect of Audit Committee Activities, Internal Audit Personnel, and Company Complexity on Audit Fees Alamsyah, Andrea; Januarti, Indira
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6237

Abstract

The determination of the amount of audit fees paid by companies to public accountants can be influenced by various factors. This study aims to examine the effect of audit committee activity, internal audit personnel, and company complexity on audit fees. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The total research sample was 165 observation data. The analysis tool uses multiple linear regression. The results showed that company complexity and internal audit personnel had a positive effect on audit fees. Meanwhile, the audit committee activity variable has no positive effect on audit fees. Thus the KAP selection method uses a demand approach. The implications of this study indicate that the selection of KAP tends to be reputable so that no matter how good the supervision carried out by the audit committee or internal audit personnel, the audit fees will also remain high.
A literature review on work stress and audit quality reduction behavior: trend and future challenges Prihantini, Febrina Nafasati; Januarti, Indira; Darsono, Darsono
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22055

Abstract

Research aims: This research aims to identify research development on work stress and its impact on audit quality reduction behavior.Design/Methodology/Approach: This qualitative study used the systematics of the PRISMA protocol review to analyze relevant articles.Research findings: Some research has focused more on the causes of job stress and audit quality reduction behavior. However, recent research has begun to harness the positive potential of auditors to reduce work stress and audit quality reduction behavior.Theoretical contribution/Originality: This study contributes to the literature review on work stress and audit quality reduction behavior.Practitioner/Policy implication: This review is expected to help organizations understand developments and findings related to work stress and audit quality reduction behavior, as well as support the development of effective stress management programs in the auditor's work environment.Research limitation/Implication: This literature review focuses only on the impact of job stress on audit quality reduction behavior. Nevertheless, it is still possible that work stress can also impact other aspects beyond audit quality reduction behavior, such as auditor performance and auditor judgment.
The Influence of Corporate Governance and Executive Compensation on the Likelihood of Financial Statement Fraud: Empirical Study on Property, Real Estate, and Construction Companies Listed on the IDX in 2019-2021 Setyarahman, Astrid Ariyani; Januarti, Indira
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1369

Abstract

This study aims to obtain empirical evidence and analyze the effect of corporate governance such as the independent board of commissioner, the number of board meetings, the age of the board of commissioners, the financial and/or accounting expertise of the board of commissioners, the independent audit committee and executive compensation on financial statement fraud. The sampling method used is purposive sampling. Secondary data is obtained from annual financial reports for the 2019-2021 period with certain characteristics. Samples are obtained from Bloomberg data or obtained directly from the company's official website. The sample data that met the criteria in this study were 205 companies. The analysis technique used is logistic regression analysis and the data processing tool uses SPSS V26. The results of this study indicate that the independent board of commissioners and executive compensation have a negative effect on the possibility of fraudulent financial statements. Meanwhile, board of commissioner meetings, board of commissioners age, board of commissioners financial and/or accounting expertise, audit committee have no effect on the possibility of fraudulent financial statements.
Co-Authors . Faisal Achmad Eko Prasetyo, Achmad Aditya Purba Nugraha Alamsyah, Andrea Aldila Dinanti Alfa Vivianita 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 Dhini Suryandari, Dhini Dian Fitriani Dida Adi Setyadharma Dyna Puspitasari Edningsari Dewi Oktaritama Eko Budi Setyarno Enny Yulia Natasari Eriskawati, Evi Evi Eriskawati, Evi Fabio Bolanda Sandy Fiki Fiki Gozali, Efva Octavina Donata Hardanti, Okta Karina Ira Prawita Sari Iva Indarnika Cahaya Martha Jake M. Laguador Juniarti, Titis Aulia Rahma Khoirur Rohmawati Khrisna Adisatya Sujati Koharudin, Alif Loverita, Vindy Felycia Maryono Maryono Mar’ati, Fudji Sri Melina Faridhana Harmoni Miranda Setiyowati Mohamad Danand Giswa Muhammad Iqbal Muhammad Luthfi Muhammad Noor Ardiansah Mytha Chandra Dewi Nisa, Maulidatun Nugroho Dwi Ananto Nurul Kusuma Wardani Oka Septa Tinambunan Oktaritama, Edningsari Dewi Pancawati Hardiningsih Pramardhikasari, Ellensia Praptitorini, Mirna Dyah Praptitorini, Mirna Dyah Prihantini, Febrina Nafasati Putri Kurnia Sari Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Reza Auliya, Reza Riski Andriyanto Rohmawati, Khoirur RR Karlina Aprilia Kusumadewi Rr. Sri Handayani Sabella, Adinda Sadda, Yusran Saifudin - Sari Rahmadhani Sari Rahmadhani Sari, Ratna Novita SET, Fuad Setyarahman, Astrid Ariyani Shelly Tri Maulia Siti Syoraya, Siti Suhadi Suhadi Thifal Suci Khairunnisa Triyana Triyana Tyas, Ira Cahyaning Wahyu Setyawati Utami Wardani, Guhti Ayu Sri Windri Windri Wiryaningrum, Mutiara Sukma Zahro, Hanifatuz