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All Journal Jurnal Strategi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Akuntansi Peradaban Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Erry Andhaniwati
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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 1 
PENGUKURAN KINERJA PERUSAHAAN MELALUI ECONOMIC VALUE ADDED (EVA) DAN (MVA) MARKET VALUE Andhaniwati, Erry
Journal of Accounting and Strategic Finance Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

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

Abstract

Performance corporating to constitute one of prescriptive factor gets on descent of stock price because firm performance constitute to refuse fathom for investor deeping to determine stock bid price.  Economic Value Added, and Market Value Added are umpteen corporate performance grader that can be utilized by investor in assesses how well firm performance. Therefore to the effect this research is subject to be analyse influence among Economic Value Added , and Market Value Added to stock price on corporate Otomotif that go public at Indonesian Stock Exchange. That is utilized in this research is secondary data that as data Economic Value Added ,  Market Value Added and stock price on corporate Otomotif that go public at years Indonesian Stock Exchange 2002 until with year 2008. analisis's tech that is utilized is bifilar regression. Conclusion who can take from analisis's result bifilar linear regression is Economic Value Added, and Market Value Added having for to stock price, so hypothesis available influence Economic Value Added and Market Value Added to stock price tested by its truth.Keywords : Economic Value Added, Market Value Added, Stock Price
Auditor Sensitivity Factors in Public Accountant Offices in Surabaya Lucinda Amanda Rista; Erry Andhaniwati
Journal of Economics, Business, and Government Challenges Vol 2 No 2 (2019): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.91

Abstract

This study aims to determine the effect of experience, ethical orientation, and commitment to the ethical sensitivity of auditors at public accounting firms in Surabaya. In implementing the code of ethics, an auditor is required to be sensitive in seeing problems that occur. Ethical sensitivity must be possessed by the auditor before making ethical decisions. This will determine the quality of the decisions taken by the auditor. Data was collected by distributing questionnaires to 43 public accounting firms in Surabaya, and only 21 public accounting firms were willing to accept the questionnaire. Based on the results of the t test, showed that a significant level of experience 0.023 <0.05, ethical orientation idealism 0.012 <0.05, ethical orientation relativism 0.000 <0.05, professional commitment 0.041 <0.05, organizational commitment 0.042 <0.05. The results of this study are the experience and ethical orientation of relativism has a negative effect on the ethical sensitivity of auditors at public accounting firms in Surabaya. The ethical orientation of idealism, professional commitment, and organizational commitment has a positive effect on sensitivity at the Public Accounting Firm in Surabaya.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN AKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP PREVENSI FRAUD wahyu cahyo nugroho; Erry Andhaniwati
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.28773

Abstract

This study aims to determine, test and prove empirically the effect of an accounting information system (AIS) on the implementation of fraud and the influence of internal control on the implementation of fraud. The type of approach in this study uses a quantitative approach. The sample used is from 8 cooperatives in Rungkut District, Surabaya City with primary data sources obtained directly from distributing questionnaires to 80 respondents.sampling technique used purposive sampling and data analysis using Partial Least Square (PLS) with a test tool in the form of SmartPLS 3. The results showed that the accounting information system had a positive and significant effect on fraud and internal control had a positive and significant effect on fraud prevention. Keywords: Accounting Information System, Internal Control, Fraud Prevention
the Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Kasus PT. Petrokimia Gresik) Muhammad Nafi Aziz; Erry Andhaniwati
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.7890

Abstract

This study determined whether user involvement, top management support, and personal technical skills influence the performance of the accounting information systems. The object of research was PT. Petrokimia Gresik, with a population of 55 employees of the accounting and finance department which obtained a research sample using simple random sampling of 48 respondents. This study uses a partial least square (PLS) analysis technique with the help of smartPLS 3.0. The results showed that user involvement and top management support had a significant effect on the performance of the accounting information system, while personal technical skills had no effect on the performance of the accounting information system.
Pengaruh Pemahaman Standar Akuntansi Pemerintah terhadap Kualitas Laporan Keuangan Fikri Ary Nugraha; Erry Andhaniwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8764

Abstract

Pemerintah yang sebagai organisasi yang bergerak pada pelayanan publik dalam pengelolaannya juga harus melakukan transparansi dan akuntabilitas publik. Laporan keuangan merupakan media bagi suatu entitas, dalam hal ini pemerintah untuk mempertanggungjawabkan kinerja keuangannya terhadap publik. Penelitian ini menggunakan pendekatan kuantitatif. Jumlah sampel pada penelitian ini berjumlah 53 orang yang bekerja pada BPKAD Kabupaten Sidoarjo. Jenis data yang digunakan pada penelitian ini adalah data primer berupa kuesioner yang diisi oleh responden. Teknik analisis yang digunakan merupakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa pemahaman standar akuntansi pemerintah berpengaruh pada kualitas laporan keuangan.
The Determinants of Fraud Prevention in Government Agencies Nabila Maharani Safitri; Erry Andhaniwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.11097

Abstract

The purpose of this study is to examine the influence of the whistleblowing system, internal control, apparatus competence, and auditor ethics on fraud prevention in government agencies. A quantitative method is used in this study as a research approach. Meanwhile, the object of research is the auditor of BPKP (Financial and Development Supervisory Agency) Representative of East Java with the sample in this study totaled 112 internal auditors. This study uses the type of primary data in the form of a questionnaire by Google Forms given to the auditors. The data analysis used PLS-SEM with SmartPLS software version 4 as the analysis tool. The study’s results show that the whistle-blowing system and auditor ethics positively and significantly influence fraud prevention in government agencies, while internal control and apparatus competence do not significantly influence fraud prevention in government agencies.
PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT: GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2022 Diajeng Salsabila Kautsar; Erry Andhaniwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10877

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh faktor-faktor yang terkait dengan "fraud hexagon" terhadap kemungkinan terjadinya laporan keuangan yang curang. Faktor-faktor yang diteliti meliputi target keuangan, pergantian direktur, CEO duality, pengawasan yang tidak efektif, pergantian auditor, dan frekuensi gambar CEO. Analisis dan pengujian dilakukan untuk menilai dampak masing-masing faktor terhadap kecurangan laporan keuangan. Hasil penelitian menunjukkan bahwa faktor-faktor seperti target keuangan, pergantian direktur, CEO duality, pergantian auditor, dan frekuensi gambar CEO memiliki pengaruh signifikan terhadap kemungkinan terjadinya kecurangan laporan keuangan. Namun, tidak ditemukan pengaruh yang signifikan dari pengawasan yang tidak efektif. Selain itu, temuan menunjukkan bahwa tata kelola perusahaan yang baik tidak mampu memoderasi hubungan antara faktor-faktor tersebut dengan kecurangan laporan keuangan. Penelitian ini memberikan wawasan penting tentang faktor-faktor yang perlu dipertimbangkan dalam mengidentifikasi dan mencegah praktik kecurangan dalam laporan keuangan.
Determinan Return Saham Pada Perusahaan Food And Beverage Febri Yanti Nur Hayati; Erry Andhaniwati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11439

Abstract

Riset ini memiliki tujuan mempelajari guna menguji berdasarkan pengamatan dampak Harga Saham, Trading Frequency, serta Nilai Kapitalisasi Pasar mengenai level pengembalian ekuitas perusahaan makanan serta minuman yang tercatat pada Pasar Modal Indonesia dari mulai 2017 sampai 2021. Informasi diambil dari Bursa Efek Indonesia, melibatkan 72 emiten yang sesuai kriteria sampling purposif, yang akhirnya terpilih 34 perusahaan dengan total 170 sampel. Metode yang diterapkan yakni pendekatan kuantitatif dengan memakai data sekunder dari subsektor manufaktur food and beverage periode tersebut, dan dianalisis menerapkan metode regresi berganda menggunakan sistem SPSS versi 24. Hasil analisis menggambarkan bahwa tidak ada dampak penting dari harga saham dengan return saham, namun trading frequency serta nilai kapitalisasi pasar mempunyai dampak yang penting mengenai return saham. Uji F juga mengonfirmasi bahwa secara menyeluruh, variabel independen seperti harga saham, trading frequency, dan nilai kapitalisasi pasar secara signifikan mempengaruhi variabel dependen return saham dalam entitas makanan serta minuman yang sudah didaftarkan pada Bursa Efek Indonesia dalam kurun waktu 2017 hingga 2021.
Pengaruh Afiliasi KAP Big Four dan Komite Audit Terhadap Integritas Laporan Keuangan Farrel Rasya Agrapana; Erry Andhaniwati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5123

Abstract

This study aims to test and analyze the effect of the Big Four KAP affiliation and the audit committee on the integrity of financial statements. The population used is all companies listed on the Indonesia Stock Exchange for the period 2020-2023, with a total sample of 43 companies. The test method uses Partial Least Square (PLS) which is processed with SmartPLS Version 3.0. The results showed that the audit committee had an effect on the integrity of financial statements and the Big Four KAP affiliation had no effect on the integrity of financial statements.
Co-Authors Diajeng Salsabila Kautsar Farrel Rasya Agrapana Febri Yanti Nur Hayati Fikri Ary Nugraha Lucinda Amanda Rista Muhammad Nafi Aziz Nabila Maharani Safitri wahyu cahyo nugroho