Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting Auditing and Business Kajian Akuntansi
Devianti Yunita Harahap
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran, Bandung, Lndonesia
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Detecting Fraudulent Financial Reporting Using Artificial Neural Network Meutia Riany; Citra Sukmadilaga; Devianti Yunita
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.34914

Abstract

This research aims to examine whether Artificial Neural Network (ANN) method can detect fraudulent financial reporting and whether firms are indicated to commit fraudulent financial reporting. The population in this research are firms listed on the Indonesia Stock Exchange in 2019 and companies that are confirmed to have committed fraudulent financial reporting. In total, 506 data sets were obtained through the purposive sampling technique. The data used in this research were obtained from financial statements. ANN method is used as the data analysis method in this research. Ten variables were used as fraud risk indicators to detect fraudulent financial reporting using ANN. Findings indicate that the developed ANN model can detect fraudulent financial reporting in financial statements. The findings of this research contribute to the literature on methods of detecting indications of financial statement fraud and that it can also be used to assist the auditor's role in detecting material misstatements attributable to fraud
The Effect of Firm Size and Financial Distress on Going Concern Audit Opinion Muhammad Arya Lokamandala; Poppy Sofia Koeswayo; Devianti Yunita Harahap
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.43085

Abstract

This study aims to analyze the effect of firm size and financial distress on the reception of the going concern audit opinion in the Accommodation and Food and Beverages Sub-Sector listed in the Indonesian Stock Exchange between 2019 and 2021. This study employed the quantitative approach and the methods of descriptive and verification analysis. The data analyzed in this study came from secondary sources. The data were analyzed using descriptive and logistic regression analysis. These analyses show that firm size and financial distress do not significantly impact the going concern audit opinion in the Accommodation and Food and Beverages sector between 2019 and 2021. These variables only contribute 5.8% to the reception of the going concern audit opinion. 
Financial Distress Dan Opini Audit Terkait Going Concern: Moderasi Penerapan Turnaround Strategy Pupung Purnamasari; Faradissa Abia Nashwa; Devianti Yunita Harahap; Rini Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25656

Abstract

Purpose: The auditor is responsible for assessing the appropriateness of using the going concern assumption and providing conclusions regarding material uncertainties that cause business continuity to be disrupted. The purpose of this research is to assess the direct and indirect effect of financial distress on the providing of audit opinion related to going concern through the turnaround strategy plan. Methodology/approach: The sample used in this study consisted of 46 energy sector companies listed on the IDX during 2015 – 2019. The hypothesis testing in this study used PLS-SEM. The method used in this research is quantitative method, descriptive statistics with secondary data as a data source. Findings: The results of the study showed that financial distress has a significant direct or indirect effect on the providing of audit opinions related to going concern. Financial distress has a greater influence on the provision of an audit opinion regarding going concern if it is mediated by the management plan. Simultaneously financial distress and turnaround strategy plan are able to explain the audit opinion related to going concern by 66.6%, while the remaining 33.4% is explained by other factors not included in this study. Practical implications: This research proves that the auditor has considered material doubts about the company's financial factors and the plan to implement a turnaround strategy in providing audit opinions related to going concern.  Originality/value: Auditor skepticism in providing audit opinions by considering the management turnaround strategy plan.
THE INFLUENCE OF TIME BUDGET PRESSURE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE ON AUDIT JUDGMENT Fadhila Anditania Chairunnisa Hendar; Devianti Yuanita Harahap
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2671

Abstract

This research aims to analyze the factors that can influence the audit judgments produced by auditors. These factors are time budget pressure, auditor experience, and auditor competence toward audit judgment. The operationalization of variables uses the independent variables of time budget pressure, auditor experience, and auditor competence. Furthermore, the dependent variable is audit judgment. In this research, primary data is used, and data collection instruments involve distributing questionnaires directly using paper media. The population for this study is active internal auditors registered in the Inspectorate of West Java Province, serving as team coordinators, senior team leaders, junior team leaders, senior team members, and junior team members. The entire population, which involves 40 auditors, is used as a sample using the Saturation Sampling technique, and the data analysis technique employed is Multiple Regression using Microsoft Excel STAT97 and Statistical Program from Society Science (SPSS) 23. The research findings indicate that, partially, time and budget pressure do not significantly affect audit judgment due to the obtained results being somewhat insignificant. However, both auditor experience and auditor competence significantly influence audit judgment. Keywords: Auditor Competence, Auditor Experience, Audit Judgmen,  Time Budget Pressure.
Co-Authors Citra Sukmadilaga Fadhila Anditania Chairunnisa Hendar Faradissa Abia Nashwa Meutia Riany Muhammad Arya Lokamandala Poppy Sofia Koeswoyo Pupung Purnamasari Rini Lestari