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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Profiet Competitive Jurnal Akuntansi dan Keuangan JURNAL BISNIS & AKUNTANSI UNSURYA Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Abimanyu: Journal of Community Engagement J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi AKUNESA Nomicpedia: Journal of Economics and Business Innovation International Journal of Community Service (IJCS) Jurnal Riset Ekonomi dan Akuntansi

Made Dudy Satyawan

Universitas Negeri Surabaya

Author-ID : 2682800

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Laporan Keuangan Pemerintah Daerah 2016-2018 Bella Rosalina Afriani; Made Dudy Satyawan
Jurnal Akuntansi Vol 11 No 2 (2023): AKUNESA (Januari 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n2.p195-204

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh dari akuntabilitas kinerja, tipe pemerintahan dan opini auditor terhadap terjadinya audit delay pada sektor pemerintahan. Teknik pengambilan sampel menggunakan purposive sampling yang terdiri dari seluruh kabupaten dan kota di Indonesia 2016-2018 dengan jumlah sampel 151 pemerintah daerah. Penelitian ini menunjukkan bahwa secara keseluruhan ditemukan adanya pengaruh terhadap terjadinya audit delay. Namun secara parsial hanya variabel opini yang tidak menunjukkan pengaruhnya terhadap audit delay.

DETERMINANTS OF AUDIT REPORT LAG IN STATE-OWNED ENTERPRISES Vindi Septatiara; Made Dudy Satyawan Satyawan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.20-36

Problems related to delays in the publication of financial reports from year to year are still found in several companies listed on the Indonesia Stock Exchange (IDX). This research aims to determine the determinants or influences of profitability, financial distress, public accounting firm reputation, and audit opinion on audit report lag. The population used in this study are State-Owned Enterprises (SOE) companies listed on the IDX for the 2012-2021 period. The sampling technique used was purposive sampling and the research analysis used multiple linear regression analysis. The conclusions of data testing using SPSS version 23 show that profitability and financial distress affect audit report lag, in contrast the public accounting firm reputation and audit opinion does not affect audit report lag.

Pengaruh Kualitas Audit, Audit Tenure, Profitabilitas Terhadap OAGC Diah Novita Sari; Made Dudy Satyawan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Opini Audit Going Concern adalah opini auditor mengenai keraguan kelangsungan usaha suatu perusahaan dimana penerapannya mengacu pada SA 570 tentang kelangsungan usaha. Dimana hal tersebut bermanfaat bagi perusahaan dan investor sebagai bentuk early warning. Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Audit, Audit Tenure dan Profitabilitas terhadap Opini Audit Going Concern. Data penelitian ini berasal dari perusahaan sector aneka industry (non-cylicals) yang terdaftar di BEI pada tahun 2016-2020, Teknik pengumpulan data menggunakan dokumentasi dan studi kepustakaan. Penelitian ini memiliki sample sejumlah 105 yang ditentukan berdasarkan teknik purposive sampling. Penelitian ini termasuk dalam penelitian kuantitatif dengan menggunakan metode analisis descriptive dan analisis regresi logistic. Hasil penelitian menunjukkan bahwa kualitas audit yang diproksikan dengan AIS(auditor industry specialization) tidak mempengaruhi opini audit going concern dan audit tenure yang diproksikan dengan lama keterikatan antara KAP dan klien tidak mempengaruhi opini audit going concern. Sedangkan profitabilitas yang diproksikan dengan NPR (Net Profit Ratio) mempengaruhi opini audit going concern.

Artificial Intelligence and Philosophy of Humanism in Auditor Perceptions Satyawan, Made Dudy; Iswati, Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.3491

This study aims to interpret the humanistic thinking of Chinese philosopher Confucius on the activity of integrating Artificial Intelligence (AI) into the process of auditing financial statements. The qualitative-interpretive method was used for research purposes through in-depth interview techniques which were addressed to informants from audit firms that had used AI. The validity of the information was tested using triangulation of data sources from different audit firm informants. The main findings show that as humans who have cognitive, moral and ethical abilities, auditors can collaborate with AI without worrying that the existence of this profession will be completely replaced by AI. However, excessive integration and tend to rely on auditors should be aware of so that high-tech assisted audit objectives such as AI work in harmony without eliminating the auditor's humanism such as skepticism and professional judgment that AI does not have. Social and ethical issues are challenges in the use of AI and solutions will continue to be sought. Therefore, the auditor always maintains critical thinking, especially on the elements contained in AI technology, namely system predictability, dependability, reliability, robustness, understanding, explanation of intent, usability, and user familiarity with AI technology.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY Siti Masluchah Aviana Ningrum; Dudy Satyawan, Made
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9907

Perusahaan terbuka wajib menyampaikan laporan keuangan termasuk laporan keuangan auditankepada bursa. Faktanya, pada periode 2022 masih terdapat perusahaan yang terlambat menyampaikanlaporan keuangan. Semakin lama waktu penyelesaian audit, maka potensi penundaan pelaporan akansemakin besar dan audit delay meningkat. Jika terjadi penundaan, informasi dalam laporan keuanganakan kehilangan kualitas relevansinya dan investor secara implisit menafsirkan bahwa keterlambataninformasi laporan keuangan menjadi pertanda buruk untuk perusahaan. Riset ini memiliki tujuan untukmenganalisis dampak dari ukuran perusahaan, profitabilitas, dan opini audit pada audit delay. Datariset memakai data sekunder yakni laporan keuangan perusahaan property dan real estate yangtercatat di BEI periode 2019 – 2022. Metode kausal komparatif dengan pendekatan ex-post factodigunakan dalam riset ini. Sampel yang dipilih sebanyak 48 perusahaan dengan menerapkan metodepurposive sampling. Pengamatan dilakukan selama 4 tahun sehingga jumlah sampel menjadi 192.Metode pengujian data yang digunakan peneliti adalah regresi linier berganda dengan menggunakanaplikasi SPSS 24.0. Hasil pengujian mengungkapkan, pertama, audit delay tidak diberi pengaruh olehukuran perusahaan. Kedua, profitabilitas secara signifikan dan negatif memengaruhi audit delay.Ketiga, opini audit juga secara signifikan dan negatif memengaruhi audit delay. Secara bersama, ketigavariabel bebas berpengaruh signifikan pada variabel audit delay.

PENGARUH ETIKA DAN KOMPENSASI TERHADAP KINERJA APARAT PENGAWASAN INTERN PEMERINTAH (APIP) DI INSPEKTORAT KABUPATEN TULUNGAGUNG Anam, Huda Khoirul; Satyawan, Made Dudy
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11565

This study aims to prove effect of ethic and compensation on the performance of the Government’s Internal Supervision Apparatus (APIP) in the Inspekctor of Tulungagung district. The reseacrhers interested to study performance APIP as dependent variabel, while of ethic and compensation use for independent variables. Of the 31 respondents used in this study are apips. Data retrieval is made through a direct distribution of the questionnaire to the responders. The inputs measure a likert range 1 scale (strongly disagrees) to 10 strongly agree to a variety of answers. Testing mechanisms include msi testing for interval data to ordinal, test of data quality, test of classic assumptions, linear regression berganda analysis using a version 23 SPSS device used for processing research data showing that ethics and compensation have a positive effect on the performance of the apip government inter-government surveillance apparatus (apip) in the inspector of tulunggreat district, With a percentage of influence of 49.7% while 50.3% is affected by other variables.

Faktor-faktor yang mempengaruhi akuntabilitas pengelolaan dana desa Fahera, Gangga Izza; Satyawan, Made Dudy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The research was conducted with the intention of empirically testing the influence of the competence of the village apparatus, the utilization of the village financial system, community participation, and the government's internal control system on the accountability of village fund management in Kepohbaru District, Bojonegoro Regency. This research uses quantitative methods. The data used is primary data obtained from questionnaires that have been distributed. The purposive sampling technique was used in this study and obtained 102 respondents consisting of village heads, village secretaries, heads of financial affairs, heads of general affairs, government kasi, people's welfare kasi, service kasi, planning kasi and hamlet heads in Kepobharu District, Bojonegoro Regency. After testing, results were obtained, namely internal government control, the competence of village apparatus, and community participation had a significant effect on the accountability of village fund management, while the use of siskeudes did not affect the accountability of village fund management.

Perceived Herding Behavior and Experienced Regret on Crypto Asset’s Investment Decisions by Millennials Rosmiwilujeng, Elyza Putri; Made Dudy Satyawan; Paino, Halil
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p118-127

ntroduction/Main Objectives: This research aims to determine the effect of herding behaviour andexperienced regret on millennials' decisions to invest in crypto assets. In addition, this researchwould explain the investment decisions of crypto assets in urban communities in the Surabaya andSidoarjo areas. Background Problems: The number of crypto asset enthusiasts had increasedsignificantly over the past few years. Commodity Futures Trading Supervisory Agency (BadanPengawas Perdagangan Berjangka Komoditi/BAPPEBTI) noted that crypto investors in Indonesiahad reached 17.25 million people in April 2023. Under these conditions, investors' behaviour can beinfluenced by psychological and emotional factors such as herding behaviour and experiencedregret. Research Methods: The research method used a survey method with a sample of studentsand employees domiciled in the urban areas of Surabaya and Sidoarjo. The analysis technique usedin this research was multiple linear regression analysis using SPSS version 26 software.Finding/Results: The research results showed that herding behaviour and experienced regret had apartially positive effected on millennials' investment decisions in crypto assets. Conclusion: Thenovelty of this research was to explain the differences in crypto asset investment decisions betweenstudents and employees

PENGARUH KARAKTERISTIK INTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN BARANG KONSUMEN NON-PRIMER YANG TERDAFTAR DI BEI Saprilina, Lailia Riska; Satyawan, Made Dudy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.454

This research aims to examine the internal characteristics of companies reflected in Company Size, Board Size, Audit Committee Size, and Board Gender on Audit Delay. The sample consists of 82 companies observed from 2019 to 2022, with a total sample size of 328. Purposive sampling method was chosen by the researcher for this study. Hypothesis testing was conducted using multiple regression analysis with the assistance of SPSS version 29 software. The findings indicate that company size and audit committee size have a positive effect on audit delay, while board size has a negative effect on audit delay. However, the gender of the board of directors did not show a significant influence on audit delay

PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCREN Sholihati, Muthiatus; Satyawan, Made Dudy
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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

The purpose of this study was to determine the effect of financial distress, company size and good corporate governance on going concern audit opinion. The population of this study is the non-cyclical consumer sector, more precisely the food and beverage subsector because the sector weakened when the co-19 pandemic occurred so that there is a possibility of changes regarding companies that are given an audit opinion by the auditor regarding business continuity. The number of companies sampled was 45 companies based on certain criteria. Based on the purposive sampling method, the number of samples in this study was 135 samples. This study uses logistic regression analysis as a hypothesis test. The results showed that financial distress has a positive effect on going concern audit opinion, while company size and good corporate governance have a negative effect on going concern audit opinion. Keywords: Financial Distress, Company Size, Good Corporate Governance and Going concern Audit Opinion

Co-Authors Adesia Gifara Sinekti Aisyahturrahmi, Aisyahturrahmi Aisyaturrahmi Ambar Kusumaningsih Anam, Huda Khoirul Asti Wardani Ayu Dewi Shinta Bayu Rama Laksono Bella Rosalina Afriani Belya Dwi Puteri Bhilawa, SE, Ak, M.Si, CA, Loggar Cantika Sari Siregar Dewi Prastiwi Dewi Susanti Diah Novita Sari Evi Zumrotul Bustani Fahera, Gangga Izza Ghusti Ayu Criestiant Rolihlahla Ghusti Ayu Criestiant Rolihlahla Halil Paino Hariyati Hariyati Hariyati Hariyati Hariyati Khusna Khusna Lintang Nahdya Putri Lintang Nahdya Putri, Lintang Nahdya Lintang Venusita Loggar Bhilawa Mariana Mayta Ayu Wardhani Merlyana Dwinda Yanthi Mohamad Alfi Amrulloh Ni Luh Putu Kartika Sari Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noveri Anjarwati Nur Marfi'ah Nur Maulidah Paino, Halil Pujiono Pujiono Putri Chani, Salsabilah ROHMAWATI KUSUMANINGTIAS Rosmiwilujeng, Elyza Putri Saprilina, Lailia Riska Sholihati, Muthiatus Silvianingrum, Helmy Siti Masluchah Aviana Ningrum Sri Iswati Triani , Ni Nyoman Alit Trisnadevy, Dini Mauli Tuh Isma, Faizal Umy Anisari Khulsum Umy Anisari Khulsum, Umy Anisari Vindi Septatiara

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