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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 Jurnal Dinamika Akuntansi dan Bisnis (JDAB) IIJSE Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi 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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MODEL VOUSINAS DAN KECURANGAN LAPORAN KEUANGAN: BUKTI DARI PERUSAHAAN PERBANKAN DI INDONESIA Sadda, Yusran; Januarti, Indira
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.414

Abstract

Penelitian ini bertujuan menguji pengaruh elemen model Vousinas dalam mendeteksi kecurangan laporan keuangan di sektor perbankan tahun 2018-2022. Model F-Score digunakan untuk mendeteksi kecurangan yang terjadi pada laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data skunder pada laporan tahunan perusahaan perbankan. Teknik penggunaan sampel yang digunakan yaitu teknik purposive sampling dengan jumlah akhir sampel yang terpilih yaitu 175 sampel. Hasil penelitian menunjukkan bahwa kebutuhan keuangan pribadi (elemen tekanan) dan keahlian keuangan direksi (elemen kemampuan) berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan, sedangkan keahlian keuangan komite audit (elemen peluang) berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Adapun proksi lain seperti target keuangan, tekanan eksternal, stabilitas keuangan, pergantian akuntan publik, remunerasi direksi, dan transaksi pihak berelasi tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini menyimpulkan bahwa kebutuhan keuangan pribadi yang tinggi dan besarnya rasio jumlah direksi yang memiliki keahlian keuangan dapat meningkatkan risiko terjadinya tindakan curang pada laporan keuangan. Selain itu penelitian ini juga menunjukkan semakin tinggi rasio anggota komite audit yang memiliki keahlian keuangan, maka semakin rendah kemungkinan perusahaan melakukan tindakan curang.
Analysis of the Determining Factors Influencing Accounting Students’ Interest in Pursuing Careers in Islamic Financial Institutions Dewi, Mytha Chandra; Januarti, Indira
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8138

Abstract

This study aims to analyze the influence of religiosity, personality, knowledge of Islamic accounting, and job market considerations on accounting students’ interest in pursuing careers in Islamic financial institutions. The research adopts the Theory of Planned Behavior, which is an extension of the Theory of Reasoned Action. The study population comprises undergraduate accounting students from universities in Indonesia who have taken Islamic accounting courses. This research employs a quantitative approach. The data used are primary data collected through an online questionnaire survey. The sampling technique used is convenience sampling, which involves selecting samples based on ease of access or respondent availability. Variable measurement is carried out through statements presented to students using a Likert scale ranging from 1 to 5. The sample size was determined using the Lemeshow formula, and this study obtained 155 respondents from several universities in Indonesia, including Universitas Islam Indonesia, Universitas Muhammadiyah Yogyakarta, Universitas Islam Negeri Sunan Kalijaga, Universitas Islam Negeri Walisongo, Universitas Islam Sultan Agung, and Universitas Muhammadiyah Semarang. The analysis tool used was IBM SPSS version 26 software. Data analysis was conducted using multiple linear regression. The results showed that personality and knowledge of Islamic accounting have a positive influence on accounting students' interest in pursuing careers in Islamic financial institutions. Conversely, religiosity and job market considerations do not have a positive effect on accounting students’ career interest in Islamic financial institutions.
Determinan Kualitas Audit Berdasarkan Perspektif Keperilakuan Sari, Ratna Novita; Indira Januarti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2311

Abstract

This examination seeks to analyze and present empirical evidence regarding the influence of ethics, professionalism, and dysfunctional audit behavior on audit quality. A quality audited financial report is the basis for users of financial reports in making decisions. The research sample was auditors at public accounting firms in the provinces of West Java, Central Java, and East Java registered in the Directory of the Indonesian Institute of Public Accountants with a total of 162 auditors. The sampling technique is convenience sampling or sampling based on data availability. This research is quantitative research with data collection using a questionnaire. The questionnaire used utilizes Google Form because it makes it easier to send the questionnaire to each public accounting firm's email. The analysis tool uses multiple linear regression with IBM SPSS 26 software. Research findings show that auditor ethics and auditor professionalism have a positive effect on audit quality. This indicates that the higher the auditor's ethics and professionalism, the higher the quality of the resulting audit. In contrast, dysfunctional audit behavior does not show a significant negative influence on audit quality. These results indicate that the presence or absence of dysfunctional audit behavior cannot be the cause of the quality of the financial statement audit
Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia Loverita, Vindy Felycia; Januarti, Indira
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40002

Abstract

This study aims to examine the differences in audit report lag and audit fees in the year before and after the implementation of Key Audit Matters (KAM) in independent auditor reports. Provisions regarding KAM disclosure in Indonesia began with the 2022 financial reports. The population for this study includes all companies listed on the Indonesian Stock Exchange for the years 2021 and 2022. The dataset used in this research comprises 966 observations, consisting of 483 companies for each period (2021 and 2022). Using the Wilcoxon signed-rank test, the results indicate that the audit report lag was longer in the year before KAM communication compared to the year after its implementation. This finding could be attributed to the impact of the COVID-19 pandemic and the additional one-month extension granted by the Financial Services Authority (OJK) for the submission of audited financial reports. The results show that audit fees increased following the implementation of KAM. This suggests that auditors incur higher costs when required to include KAM in their audit opinions. This research highlights the implications of KAM communication on audit processes, including timeframes and associated costs.
Effect of organizational size and intellectual capital on organizational performance Tyas, Ira Cahyaning; Januarti, Indira
Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i1.7206

Abstract

Reformasi sektor publik harus selalu menjaga kepercayaan yang diamanatkan oleh sebab itu perlu menerapkan prinsip filosofi manajemen baru yang menuntut untuk mengembangkan dan mengelola aset tidak berwujud khususnya modal intelektual. Berdasarkan hal tersebut, tujuan penelitian ini menganalisis dan memperoleh bukti empiris pengaruh ukuran organisasi dan modal intelektual dengan model The SICAP Project (pengembangan sumber daya manusia dan kualitas pelayanan) terhadap kinerja organisasi. Populasi penelitian ini adalah seluruh Satker BPS Provinsi berjumlah 34 satuan kerja dengan periode tahun 2018-2020, dengan jumlah data observasi 100. Teknik analisis data menggunakan unbalanced data panel dengan aplikasi EVIEWS 9. Penelitian ini berhasil membuktikan pengembangan sumber daya manusia dan kualitas pelayanan berpengaruh positif terhadap kinerja organisasi. Namun, ukuran organisasi tidak berpengaruh pada kinerja organisasi. Kontribusi penelitian ini secara teoritis mendukung recources based view theory. Sedangkan kontribusi lainnya untuk pemangku kepentingan di Badan Pusat Statistik (BPS) dalam meningkatkan kinerja organisanya dengan memberdayakan sumber daya yang dimiliki baik dalam bentuk aset berwujud maupun tidak beruwujud agar kualitas pelayanan menjadi lebih baik.
Exploring The Moderation Role of Environmental Leadership Between Environmental Management Accounting and Firm Financial Performance Gozali, Efva Octavina Donata; Januarti, Indira
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.
Nature of Industry and Auditor Changes Influencing Fraudulent Financial Statements: Financial Stability as a Moderator Suryandari, Dhini; Januarti, Indira
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.29932

Abstract

Purposes: This study examines the relationship between the nature of industry and auditor changes on fraudulent financial statements. In addition, this study uses financial stability as a moderating variable in the relationship between the nature of industry, auditor changes, and fraudulent financial statements.Methods: This study uses technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2023, with a total analysis unit of 111. This study uses Moderated Regression Analysis (MRA) with Eviews.Findings: The study's results indicate that the nature of industry and auditor changes positively affect fraudulent financial statements. In addition, financial stability moderates the relationship between the nature of the industry and fraudulent financial statements. However, financial stability cannot moderate the relationship between audit changes and fraudulent financial statements.Novelty: To the best of the researcher's knowledge, this is the first research that uses financial stability as a moderator in the framework of the relationship between the nature of industry and auditor changes on fraudulent financial statements
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 Dewi, Mytha Chandra Dhini Suryandari, Dhini Dian Fitriani Dibyani, Salama Benty 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 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 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 Sari, Ratna Novita Setyarahman, Astrid Ariyani Shelly Tri Maulia Siti Fatimah Siti Syoraya, Siti Thifal Suci Khairunnisa Tyas, Ira Cahyaning Wahyu Setyawati Utami Wardani, Guhti Ayu Sri Windri Windri Wiryaningrum, Mutiara Sukma Zahro, Hanifatuz