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All Journal International Journal of Evaluation and Research in Education (IJERE) Cakrawala Pendidikan Paradigma : Journal of Science, Religion and Culture Studies Jurnal JSIKA Jurnal Ilmiah Mahasiswa FEB AKSIOMA: Jurnal Program Studi Pendidikan Matematika The International Journal of Accounting and Business Society Jurnal Bina Praja Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara IRJE (Indonesian Research Journal in Education) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian UNDIKMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Bina Bangsa Empiricism Journal Jurnal Sistem Informasi Universitas Dinamika Jurnal Management Risiko dan Keuangan Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Bambang Hariadi
Universitas Dinamika
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Journal : Reviu Akuntansi, Keuangan, dan Sistem Informasi

 1 
Pengaruh Pergantian Manajemen, Financial Distress, Opini Audit, dan Audit Delay terhadap Auditor Switching dengan Pergantian Komite Audit sebagai Variabel Moderasi Rohmatulloh, Muhammad Wildan; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.49

Abstract

This study aims to assess the effect of management shift, financial distress, audit opinion, and audit delay on auditor switching with audit committee change as the moderating variable of financial companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2020. This study utilized secondary data from Indonesia Stock Exchange, involving the samples of 89 financial companies selected through purposive sampling and analysed by logistic regression. This study revealed that (1) management shift and audit delay positively affected auditor switching, (2) financial distress negatively affected auditor switching, and (3) audit opinion did not affect auditor switching. In addition, the results of the study indicated that audit committee change strengthened the effect of financial distress on auditor switching, yet unable to moderate the effect of management shift, audit opinion, and audit delay on auditor switching.   Abstrak Penelitian ini dilaksanakan untuk menguji adanya pengaruh pergantian manajemen, financial distress, opini audit, dan audit delay dengan pergantian komite audit sebagai variabel moderasi yang dimiliki perusahaan finansial yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020 terhadap keputusan perusahaan dalam melakukan auditor switching. Jenis data penelitian adalah data sekunder yang diperoleh melalui website resmi Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini berjumlah 89 perusahaan finansial yang ditentukan melalui purposive sampling. Analisis yang digunakan adalah regresi logistic. Hasil penelitian menunjukkan bahwa (1) pergantian manajemen dan audit delay berpengaruh positif terhadap auditor switching, (2) financial distress berpengaruh negative terhadap auditor switching, (3) serta opini audit tidak berpengaruh terhadap auditor switching. Selain itu, hasil penelitian menunjukkan bahwa pergantian komite audit memperkuat pengaruh negatif financial distress terhadap auditor switching. Namun, pergantian komite audit tidak mampu memoderasi pengaruh pergantian manajemen, opini audit, dan audit delay terhadap auditor switching.
The Role of Good Corporate Governance and Financial Performance on The Disclosure of Corporate Social Responsibility Putri Estiarto , Lintang; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.59

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and financial performance on the disclosure of Corporate Social Responsibility (CSR). This study was devoted to mining companies listed on the Indonesia Stock Exchange (IDX) during 2018 - 2019. GCG is measured by four proxies, namely the proportion of directors, the proportion of independent commissioners, and the independence of the audit committee. Meanwhile, to see the financial performance, this study uses the Return on Equity (ROE) Ratio. The extent of CSR disclosure is measured by the method of analyzing the content of the company's annual report related to CSR activities and the amount issued by the company for its CSR activities. The final sample of this study was 73 observations. To test the hypothesis, multiple linear regression analysis was used. The results of this study will later prove that the proportion of Directors, Independent Commissioners, Audit Committee Independence, and financial performance will increase the positive effect on CSR disclosure. Meanwhile, the Independent Board of Commissioners is not proven to have an effect on CSR disclosure. Abstrak Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) dan kinerja keuangan terhadap pengungkapan Corporate Social Responsibility (CSR). Penelitian ini dikhususkan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2018 – 2019. GCG diukur dengan empat proksi yaitu proporsi direksi, proporsi komisaris independen, dan independensi komite audit. Sedangkan untuk melihat kinerja keuangan, penelitian ini menggunakan Rasio Return on Equity (ROE). Luasnya pengungkapan CSR diukur dengan metode analisis isi laporan tahunan perusahaan yang berkaitan dengan kegiatan CSR dan jumlah yang dikeluarkan perusahaan untuk kegiatan CSR-nya. Sampel akhir penelitian ini sebanyak 73 observasi. Untuk menguji hipotesis digunakan analisis regresi linier berganda. Hasil penelitian ini nantinya akan membuktikan bahwa proporsi Direksi, Komisaris Independen, Independensi Komite Audit, dan kinerja keuangan akan meningkatkan pengaruh positif terhadap pengungkapan CSR. Sedangkan
Pengaruh Audit Delay, Reputasi Kantor Akuntan Publik, dan Pergantian Manajemen terhadap Voluntary Auditor Switching Kusuma, Nurul Izzah Alifah; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 4 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.4.81

Abstract

This study aims to determine the effect of audit delay, public accounting firm reputation, and management changes on the decision of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 to perform voluntary auditor switching. The 5-year period of study results in a total of 235 samples of 49 sample companies selected from 66 companies through the purposive sampling method. The logistic regression analysis utilizing Statistical Package for the Social Sciences (SPSS) software revealed that audit delay and public accounting firm reputation had a significant effect on voluntary auditor switching while management changes had no effect on voluntary auditor switching.   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh audit delay, reputasi kantor akuntan publik, dan pergantian manajemen terhadap keputusan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020 untuk melakukan voluntary auditor switching. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Perusahaan sampel terpilih adalah sejumlah 49 perusahaan dari 66 perusahaan dengan periode penelitian selama 5 tahun sehingga menghasilkan 235 sampel penelitian. Penelitian dilakukan dengan menggunakan analisis regresi logistik melalui aplikasi Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunujukkan bahwa audit delay dan reputasi kantor akuntan publik berpengaruh signifikan terhadap voluntary auditor switching. Sedangkan, pergantian manajemen tidak berpengaruh terhadap voluntary auditor switching.
ANALISA TERHADAP SISTEM PENGENDALIAN INTERNAL PENERIMAAN DAN PENGELUARAN KAS (Studi Pada Rumah Pemotongan Hewan Kota Malang) Sari, Lilik Indah Permata; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.1.125

Abstract

Abstract: In conjunction with the increasing complexity of financial transactions in a company, the escalating business competition requires the management to have comprehensive supervision of the entire flow of the company's transactions. One of the financial instruments majorly influencing financial statements, cash has different characteristics from other assets: difficult ownership identification, transferable, small in size, and highly desirable. To avoid cash misappropriation, an accounting control system of cash receipts and disbursements is required in a precise and systematic manner. This study aims to determine how the company applies the accounting system of cash receipts and disbursements and whether the elements of internal control have been implemented in both systems. This study is analyzed descriptively utilizing a qualitative approach involving primary and secondary data collected from interviews, observations, and documentation in the Regional Slaughterhouse Company of Malang City. The results of this study revealed that the Regional Slaughterhouse Company of Malang City has relatively properly implemented an accounting system of cash receipts and disbursements despite some weaknesses such as double accounting recording tasks conducted by the treasurer, cash receipts (BKM) made by the cash receipts treasurer, the cash disbursements (BKK) made by the cash disbursement treasurer, and the absence of cash insurance on hand and cash in transit insurance.
Pengaruh Financial Distress Terhadap Kecurangan Laporan Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Putri, Febrina Thogamas; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.149

Abstract

This study aims to determine the effect of financial distress on financial statement fraud with Good Corporate Governance (GCG) as a moderating variable in state-owned companies listed on the Indonesia Stock Exchange (IDX). The researcher uses secondary data from the company's annual financial statements with documentation data collection techniques on the IDX official website and the company's official website. The research population is state-owned companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was determined using the purposive sampling method, to obtain 60 research samples. This study uses panel data regression analysis as a method in assisting the Eviews10 application. The results of this study indicate that financial distress positively affects fraudulent financial statements and the GCG strengthens the positive effect of financial distress on fraudulent financial statements. The existence of GCG was expected to minimize the occurrence of fraudulent financial statements in conditions of financial distress. GCG implementation in companies can overcome company proficiency financial distress conditions so that financial statement fraud can be prevented. Abstrak Tujuan penelitian ini untuk mengetahui pengaruh financial distress terhadap kecurangan laporan keuangan dengan Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI). Peneliti menggunakan data sekunder berupa laporan keuangan tahunan perusahaan dengan teknik pengumpulan data dokumentasi pada situs resmi BEI dan situs resmi perusahaan. Populasi penelitian adalah perusahaan BUMN yang terdaftar di BEI tahun 2018-2020. Sampel penelitian ditentukan menggunakan metode purposive sampling, sehingga diperoleh 60 sampel penelitian. Penelitian ini menggunakan analisis regresi data panel sebagai metode bantuan aplikasi Eviews10. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh terhadap kecurangan laporan keuangan dan GCG memperkuat pengaruh financial distress terhadap kecuranga laporan keuangan. Adanya GCG diharapkan dapat meminimalisir terjadinya kecurangan laporan keuangan dalam kondisi financial distress. Implementasi GCG yang baik di perusahaan dapat mengatasi perusahaan mengalami kondisi financial distress sehingga praktek kecurangan kecurangan laporan keuangan dapat dicegah.
Pengaruh Auditor Switching, Audit Complexity, Dan Size Firm Terhadap Audit Report Lag syaputra, samuel; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.151

Abstract

This study aims to determine the effect of auditor switching, audit complexity, and firm size on the audit report lag of properties & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2021. The samples of 144 entities based on the research criteria between 2019 and 2021 are selected from 226 entities through purposive sampling. To test the hypothesis, the data are analyzed by multiple linear regression utilizing Statistical Product and Service Solution (SPSS) version 26 data processing software. The results of this study exhibited that auditor switching and firm size significantly affected audit report lag, while audit complexity did not significantly affect audit report lag. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh auditor switching, audit complexity, dan firm size terhadap audit report lag. Objek penelitian yang diteliti adalah perusahaan sektor properties & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan sampel sebanyak 144 entitas yang memenuhi kriteria penelitian selama periode 2019-2021 dari 226 entitas yang ada. Penelitian ini menggunakan analisis model regresi linier berganda dengan program pengolahan data Statistical Product and Service Solution (SPSS) versi 26 dalam menguji hipotesis. Hasil penelitian ini menujukkan bahwa auditor switching dan firm size secara signifikan berpengaruh terhadap audit report lag, sedangkan audit complexity tidak signifikan berpengaruh terhadap audit report lag.
The Effect Of Return On Assets (Roa), Price Earning Ratio (Per), Debt To Equity Ratio (Der), And Dividend Payout Ratio On Price To Book Value (Pbv) Of Shares Hamidah, Jauharoh Hasna; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 2 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.2.260

Abstract

This study aims to examine the effect of Return on Assets (ROA), Price Earning Ratio (PER), Debt to Equity Ratio (DER), and Dividend Payout Ratio on Price to Book Value (PBV). This research was conducted using 15 companies in the Consumer Goods Industry in the Food and Beverages Sub Sector Listed on the Indonesia Stock Exchange, for the period 2015 to 2020. The data was obtained through a purposive sampling technique and multiple linear regression by using the SPSS version 26.0. The data in this study were taken from the company's financial and annual reports, which were obtained from the Indonesia Stock Exchange website or the official website of each company. The results of this study indicate that Return on Assets (ROA) and Price Earning Ratio (PER) have a positive effect on price-to-book value (PBV). In addition, the Debt to Equity Ratio (DER) and the Dividend Payout Ratio also show that they have a positive effect on the Price to Book Value (PBV).   Abstrak Penelitian ini bertujuan untuk menguji pengaruh Return on Assets (ROA), Price Earning Ratio (PER), Debt to Equity Ratio (DER), dan Dividend Payout Ratio terhadap Price to Book Value (PBV). Penelitian ini dilakukan dengan menggunakan 15 perusahaan Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode tahun 2015 sampai dengan tahun 2020. Data diperoleh melalui teknik purposive sampling dan regresi linier berganda dengan menggunakan SPSS. versi 26.0. Data dalam penelitian ini diambil dari laporan keuangan dan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia atau website resmi masing-masing perusahaan. Hasil penelitian ini menunjukkan bahwa Return on Assets (ROA) dan Price Earning Ratio (PER) berpengaruh positif terhadap Price to Book Value (PBV). Selain itu, Debt to Equity Ratio (DER) dan Dividend Payout Ratio juga menunjukkan pengaruh positif terhadap Price to Book Value (PBV).
Pengaruh Struktur Kepemilikan Dan Tata Kelola Perus-ahaan Terhadap Kualitas Audit Mukti, Drajad Dwihadijaya; Hariadi, Bambang
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.121

Abstract

This study aims to determine the effect of ownership structure and corporate governance on the audit quality of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data include 260 companies’ Annual Reports collected through documentation with the purposive sampling method and analyzed by multiple regression utilizing SPSS 26 software. This study employs AQMS (Audit Quality Metric Score) to measure audit quality and a survey based on Hermawan (2009) to measure the Board of Commissioners and Audit Committee. The analysis results revealed the positive effect of the entrenchment effect, alignment effect, Board of Commissioners, Audit Committee, and independence of the Board on audit quality. In addition, the size of the Board of Directors and CEO duality had no significant effect on audit quality.
Co-Authors Achmad Andi Setyawan Ade Buwono Suharto Agata Rangga Pamungkas, Agata Rangga Agus Dwi Churniawan Agus Dwi Churniawan, Agus Dwi Aisyah Kiki Farashinta Akbar, Jamrodzi Firdhani Akbar, Jamrodzi Firdhani Ali Djamhuri Alsawayeh, Ali Mohamed Ambarsari, Dessy Amelia Tan Angga Hanggar Satyawan Ashari, Pangestika Ayu Ashari, Pangestika Ayu Astia Putriana, Astia Ayu Retno Ambarwati Bani, Amira Yusyah Binar Kurnia Prahani Binti, Binti Shofiatul Jannah Brian Nusual Karyana Murti Budi Jatmiko Budi Jatmiko Budiharjo, Yusuf Budiharjo, Yusuf Darusman, Andi Darusman, Andi Devi Luciana Apriliawati Dharmawan, Nyoman Ari Surya Dita Astrina Maysaroh Edo Yonatan Koentjoro Effendi, Pradita Maulidya Eko Ganis Sukoharsono Elfasa, Zayed Elfasa, Zayed Erwin Soetomo Erwin Sutomo Fadila, Rullyana Nur Ferdy Faizal Prasetya Putra Fitrayana, Mochamad Winnedi Fitrayana, Mochamad Winnedi Fitri Andriani, Fitri Gigih Haris Pradana Gusti Adistriani Hakim, Mesra Berlyn Hamdani, Ujang Hamidah, Jauharoh Hasna Handayani, Mey Handayani, Mey Hangga Yuda Rozaqi Herfiyanto, Prasetyo Herfiyanto, Prasetyo Hergantoro, Firman Anom Hevea Bori Perdana Imam Subekti Indra Perdana Simanjuntak Insan, R. Iqbal Amirul Irfandi Agung Perdana Iwan Triyuwono Jamali, Nashir Jamhari Jamhari Jamrodzi Firdhani Akbar Julianto Lemantara Kusuma, Nurul Izzah Alifah Kusuma, Rizky Wijaya Kusuma, Rizky Wijaya Larasati, Rani Mei Clara M. J. Dewiyani Sunarto Maulana, Nanda Rizka Maysaroh, Dita Astrina Mayska Widya Santoso Mey Handayani Miftah, Muhammad Hoiril Miftah, Muhammad Hoiril Muhammad Asyhari Rahmat Muhammad Hoiril Miftah Muhammad Ivan Setiawan Muhammad Sarwani Muhammad, Irfan Zuhdi Mukti, Drajad Dwihadijaya Murti, Brian Nusual Karyana Nofita, Azizah Dwinda Noval Adib Nugrahini, Erdini Nurdiwiyandra, Sidiq Arbingta Nusa, Adikrishna Satria Pantjawati Sudarmaningtyas Parastowo, Irvan Alfaridzi Dwi Perdana, Amryzal Perdana, Amryzal Pradana, Gigih Haris Pradhana, Ilham Gilang Pradita Maulidya Effendi Prasetyo Herfiyanto Pratama, Ardo Yoga Putra Aditya, Wigananda Firdaus putra, Wedyatama rachma putra, Wedyatama rachma Putri Estiarto , Lintang Putri, Febrina Thogamas R. Iqbal Amirul Insan Rahayu Arya Shintawati Rahmawati, Endra Rangsang Purnama Rani Mei Clara Larasati Rizky Wijaya Kusuma Roekhudin, Roekhudin Rohmatulloh, Muhammad Wildan Sari, Lilik Indah Permata Setiawan, Muhammad Ivan Setya Ardani, Devi Setyawan, Achmad Andi Shabika, Binar Shintawati, Rahayu Arya Shintawati, Rahayu Arya Sulis Sulistiowati Syaiful Iqbal syaputra, samuel Tan Amelia Togatorop, Ester Debora Tri Sagirani Tutut Wurijanto Vivine Nurcahyawati Wahyuningtyas, Nunuk Wedyatama rachma putra Wicaksono, Muhammad Erlangga Wulandari, Sri Hariani Eko Yeney Widya Prihatiningtias Yoppy Mirza Maulana Yusuf Budiharjo Zaki Baridwan Zaki Baridwan Zayed Elfasa