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All Journal Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment PRIVE: Jurnal Riset Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Indonesia Sosial Teknologi Jurnal Akuntansi Manado (JAIM) JPNM : Jurnal Pustaka Nusantara Multidisiplin Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Nurul Fachriyah
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya, East Java
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

 1 
Pengaruh Audit Tenure, Rotasi Auditor, Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perus-ahaan Property Dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020. Cintya Sucipto, Meyda Ines; Fachriyah, Nurul
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.2.13

Abstract

This study aims to determine the effect of audit tenure, auditor rotation, and firm size on audit quality. This type of research is quantitative research using secondary data from the financial and annual reports of companies listed on the IDX. This study uses a purposive sampling method and data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for 2017-2020. The analytical method to test the hypothesis is multiple linear regression with SPSS 22. The statistical test results show that firm size has a significant positive effect on audit quality. On the other hand, auditor rotation and audit tenure have no significant effect on audit quality. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, rotasi auditor, dan ukuran perusahaan terhadap kualitas audit. Jenis penelitian ini adalah penelitian kuantitatif menggunakan data sekunder yang berupa data dari laporan keuangan dan tahunan perusahaan yang terdaftar di BEI. Penelitian ini menggunakan metode purposive sampling dan menggunakan data dari perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Metode analisis untuk menguji hipotesis adalah regresi linear berganda dengan SPSS 22. Hasil uji statistik menunjukkan ukuran perusahaan berpengaruh signifikan positif terhadap kualitas audit. Disisi lain, rotasi auditor dan audit tenure tidak berpengaruh signifikan terhadap kualitas audit.
Peran Audit Internal Dalam Mencegah Fraud Untuk Mewujudkan Good Corporate Governance (Studi Kasus Pada Pt Bukit Asam Tbk) Andeskara, Saqian Putra; Fachriyah , Nurul
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.26

Abstract

This research, conducted on the Corporate Management System and GCG work unit and the Internal Control Unit (SPI) of PT Bukit Asam Tbk, aims to analyze the role of internal audit as the company's internal control system in preventing fraud in the company to achieve Good Corporate Governance (GCG) and to analyze the internal auditor's obstacles in preventing fraud. This study employs a case study qualitative method involving primary data. To test the validity of the data, this study utilizes the data triangulation technique. The results of this study indicated that the internal audit of PT Bukit Asam Tbk had a very important role in anticipating fraud. SPI or internal auditors also implemented the E-Gratification system and WBS (Whistleblowing System) as a preventive action against management and employees committing fraud threatening the company in achieving Good Corporate Governance. For the internal audit process, there are no obstacles in preventing fraud as the company adopts a GCG culture and management commitment to achieving a good company.
Pengaruh Karakteristik Ceo dan Good Corporate Governance Terhadap Kecurangan Laporan Keuangan Tama, Steffi Lituhayu Van; Fachriyah, Nurul
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.1.107

Abstract

This study aims to determine the effect of CEO characteristics (utilizing the proxies of CEO age and CEO citizenship) and Good Corporate Governance (utilizing the proxies of the proportion of independent commissioners and audit committee meetings) on financial statement fraud. This study employs quantitative approach involving secondary data of the annual reports and financial reports of 2017-2021. The population includes consumer goods companies listed on the Indonesia Stock Exchange, from which 130 samples according to the criteria are selected. Based on multiple regression analysis, the results of this study indicate that the CEO citizenship has a positive effect on financial statement fraud while the CEO age, the proportion of independent commissioners, and audit committee meetings have no effect on financial statement fraud. Based on the results of this study, the implications of this study are theoretical implications for the Upper Echelons theory that financial statement fraud can be caused by CEO characteristics. In addition, this study also provides practical implications for company management in minimizing the potential for fraudulent financial statements. Abstract Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO yang diproksikan dengan variabel usia CEO dan kewarganegaraan CEO terhadap kecurangan laporan keuangan, serta pengaruh Good Corporate Governance yang diproksikan dengan variabel proporsi komisaris independen dan rapat komite audit terhadap kecurangan laporan keuangan. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder dari laporan tahunan dan laporan keuangan tahun 2017-2021. Populasi pada penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Sampel pada penelitian ini yang sesuai dengan kriteria berjumlah 130 sampel. Data penelitian diolah dengan metode analisis regresi linear berganda menggunakan aplikasi SPSS (Statistical Product and Service Solution) versi 25. Berdasarkan analisis regresi berganda, hasil penelitian ini menunjukkan bahwa variabel kewarganegaraan CEO berpengaruh positif terhadap kecurangan laporan keuangan, sedangkan variabel usia CEO, proporsi komisaris independen, dan rapat komite audit tidak berpengaruh terhadap kecurangan laporan keuangan. Berdasarkan hasil penelitian ini, implikasi dari penelitian ini adalah implikasi teoritis terhadap teori Upper Echelons bahwa kecurangan laporan keuangan bisa disebabkan oleh karakteristik CEO. Selain itu, penelitian ini juga memberikan implikasi praktik bagi manajemen perusahaan dalam meminimalisir potensi terjadinya kecurangan laporan keuangan.
Co-Authors Alisha, Priscilla Keira Ana Tri Nurkholidah Andeskara, Saqian Putra Anisa Rohmaningrum Christianto, Feby Cintya Sucipto, Meyda Ines Dwi Rachmawati Endang Mardiati Ervilah , SE Ervilah SE Esti Laras Aruming Tyas Fadia Bella Donna Feby Christianto Frinka, Christania Dara Hakim, Adam Abdurrahman Hardjowono, Theofani Eka Putri Intan Azizah Rochmah Ivan Juniansyah Kurniawan, Rafi Razak Laily Anggraeni, Octadila Made Aristia Prayudi Mardiati, Endang Maulida, Ulrica Cinta Nur Maulidah, Zahrotun Muhammad Fauzan Ramadhan Mulya, Daffa Haidar Nadya Ramdhani Nanda Widaninggar Nurkholidah, Ana Tri Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis Octadila Laily Anggraeni, Octadila Laily Permadi, Rafifah Adelia Putri Putri, Yosi Widhia Rangga Nuh Apriadi Riska Agustin Widya Pradana Rochmah, Intan Azizah Rosali, Tiara Paramitalynia Sarah Fakhirah Septiyana, Renny Fidya Siti Latifatul Arifani Syaiful Iqbal Tama, Steffi Lituhayu Van Tandang Setiabudi Wahyuni Nur Hidayati