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

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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.
Factors Influencing Civil Servants' Interest in Whistleblowing Intentions: A Study at the Bureau of Government, Regional Autonomy, and Regional Secretariat Cooperation, Central Java Province Hardanti, Okta Karina; 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.v7i1.1371

Abstract

This study is to examine and present empirical data on individual elements, including attitudes, subjective norms, perceived behavioral control, moral intensity, and professional dedication, that influence employee intent to whistleblowing. This research has a quantitative nature which was carried out using the help of the IBM SPSS program. The sample in this study was 60 workers of the Biro Pemerintahan, Otonomi Daerah dan Kerjasama Sekretariat Daerah Provinsi Jawa Tengah as a whole. These findings showed a significant relationship between attitudes, subjective norms, moral intensity, professional commitment and whistleblowing intention whereas perceptions of behavioral control were not significant to whistleblowing intention. Therefore, the phenomenon of whistleblowing intentions in the Biro Pemerintahan, Otonomi Daerah dan Kerjasama Sekretariat Daerah Provinsi Jawa Tengah can be explained by the theory of planned behavior.
Pengaruh Leverage dan Board Commisioners Terhadap Environmental Disclosure Mar’ati, Fudji Sri; Fitriani, Dian; Januarti, Indira; Darsono, Darsono
ProBank Vol 9, No 2 (2024)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v9i2.1858

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah leverage dan board commissioners size berpengaruh terhadap environmental disclosure. Populasi penelitian ini adalah perusahaan sektor maufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia 2019-2021. Data penelitian ini menggunakan data sekunder berupa laporan keuangan dari IDX. Alat analisis yang digunakan adalah SEM-PLS (Structural Equation Modeling based on Partial Least Square). Hasil pengujian menunjukan bahwa leverage memiliki pengaruh positif dan signifikan terhadap environmental disclosure. Begitu juga board commissioners size mempunyai pengaruh positif dan signifikan terhadap environmental disclosure.
Kualitas Audit: Karakteristik Auditor dan Time Budget Pressure Dibyani, Salama Benty; Januarti, Indira
Jurnal Proaksi Vol. 12 No. 1 (2025): Januari - Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i1.6886

Abstract

Main Purpose - This research aims to examine the influence of professional skepticism, moral reasoning, religiosity, and time budget pressure on audit quality. Method - This study uses a quantitative method with the sampling technique determined through census sampling. The analytical tool used is regression, processed with SmartPLS version 4. Main Findings - The phenomenon of the increasing number of fraud cases is supported by the high volume of corruption complaints from the public, with the DKI Jakarta Province ranking first for the most complaints and becoming one of the regions with the largest amount of regional financial recovery. The research results show that Professional Skepticism and Religiosity have a positive effect on audit quality. Meanwhile, Moral Reasoning has no positive effect on audit quality and Time Budget Pressure has no negative effect on audit quality.Theory and Practical Implications - The implications of the results of this research show that auditors who have religiosity and professional skepticism can produce good audit quality, because it needs to be maintained and if possible, always improve it. This research provides an important contribution to expanding existing theory in the fields of auditing, ethics, and decision making in improving audit quality. The novelty of this research is in the religiosity variable and the object of research is the government auditor (BPKP).Novelty - The novelty of this research lies in the research object and the independent variables (moral reasoning, religiosity, and time budget pressure).
Pengaruh Kinerja Keuangan terhadap Tax avoidance dengan Earning management sebagai Intervening Rini, Tetty sulestiyo; Januarti, Indira
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2622

Abstract

This study investigates how tax avoidance is affected by Return on Assets (ROA) and the Debt-to-Equity Ratio (DER), with earnings management as an intermediary variable. The research aims to identify the influence of profitability and leverage on tax avoidance decisions within Indonesia's mining industry. The study was conducted using quantitative methods at mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Secondary data were collected from financial statements, and purposive sampling was used to select 19 companies. Data analysis included multiple regression and path analysis using Sobel tests to examine mediation effects. The results revealed that ROA positively and significantly impacts tax avoidance, while DER negatively and significantly influences it. Earnings management was found to mediate the relationships between ROA, DER, and tax avoidance significantly. These findings contribute to understanding the role of profitability, capital structure, and earnings strategies in shaping tax avoidance practices, providing valuable insights for policy and regulation formulation.
Kinerja Lingkungan dan Biaya Lingkungan: Faktor Penentu Nilai Perusahaan di Era Keberlanjutan Pertiwi, Rahma Ayu; Januarti, Indira
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2668

Abstract

This study aims to examine the effects of environmental performance and environmental costs on the firm value of manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative method was employed using multiple linear regression analysis. The findings reveal that environmental performance does not have a significant impact on firm value, while environmental costs have a substantial negative effect. These results imply that corporate efforts to improve environmental performance have not directly contributed to an increase in market value, whereas the financial burden arising from high environmental expenditures may lead to a decline in company valuation. This study provides insights into the interaction between environmental sustainability and firm valuation, offering valuable implications for managerial strategies and investment decisions.
Exploring The Moderation Role of Environmental Leadership Between Environmental Management Accounting and Firm Financial Performance Efva Octavina Donata Gozali; Indira Januarti
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.3176

Abstract

Purpose: This article examines the relationship between environmental management accounting (EMA), environmental leadership (EL), and firm financial performance in Indonesian corporations. Method: This study uses a Moderated Regression Analysis (MRA) to examine the moderating role of EL. Using secondary data, the research analyses 52 observations from 45 companies listed in the LQ45 Index on the Indonesia Stock Exchange. The unit of analysis is the firm level, with EL measured as the proportion of female commissioners, EMA proxied by the ESG score, and firm financial performance represented by ROA. Control variables include leverage, operating profit, and sales growth to ensure robust results. Findings: The study finds that EMA does have an impact on financial performance, while EL has a negative direction and does not give an impact on strengthening the relationship between EMA and financial performance. The research suggests the importance of implementing EMA practices to enhance company performance. The study also highlights the need for future research to focus on industries closely related to the environment, such as mining companies. Novelty: This study introduces the proportion of female commissioners on the board as a novel proxy for EL within the framework of Indonesian corporations. Unlike prior research focusing solely on EL in generic terms, this approach leverages gender diversity to explore its moderating role between EMA and firm financial performance. By doing so, it provides unique insights into how gender-inclusive leadership can influence environmental practices and corporate outcomes, where female representation on boards is still emerging.
From Awareness To Adoption: Behavioral Of ICT Adoption To Quality Reporting Aldila Dinanti; Indira Januarti; Rr. Sri Handayani
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2824

Abstract

This article provides further knowledge on the adoption of ICT as an efficient and effective provider of accounting information through factors within the technology-organization and environment (TOE) framework. Data were collected using a survey from 129 owners and financial managers of SMEs under an SME association in Banyumas, Central Java. The results showed that ICT adoption in SMEs through the TOE framework is driven by technology playing a major role in driving ICT adoption, while environmental factors can be a constraint. Meanwhile, the contribution of organizational factors tends to be insignificant in this context. The proposed model will be useful for IS vendors in making investment decisions and devising marketing programs that appeal to non-adopters. This is because non-adopters face more adoption challenges than adopters and tend to be less loyal.
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