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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Media Riset Akuntansi Journal The Winners Akuntansi Krida Wacana Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Indonesian Journal of Sustainability Accounting and Management Jurnal Kajian Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management Proceeding of International Conference on Entrepreneurship (IConEnt) Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Antonius Herusetya
Department Of Accounting, Faculty Of Economic And Business, Universitas Pelita Harapan, Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Pemeriksaan Pengendalian Intern Atas Lingkungan Pengendalian Terhadap Peningkatan Corporate Governance Herusetya, Antonius
Akuntansi Krida Wacana vol. 3 no. 1 Januari-April 2003
Publisher : Akuntansi Krida Wacana

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Akuntansi Pajak Penghasilan antara Teori dan Praktek Herusetya, Antonius
Akuntansi Krida Wacana vol. 7 no. 1 Januari 2007
Publisher : Akuntansi Krida Wacana

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Analisis Pengaruh Peminatan Jurusan Ekonomi Manajemen terhadap Bidang Kerja Lulusan: Studi Kasus Lulusan Jurusan Ekonomi Manajemen Universitas Bina Nusantara Tahun 2000 – 2004 Herusetya, Antonius; Prabowo, Hartiwi; Sari, Synthia Atas
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 7, No 1 (2006): The Winners Vol. 7 No. 1 2006
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v7i1.609

Abstract

Article explore whether there is influences on choice of management department to the workforce absorpation by company as consumer of labour.Technique analysis data use Chi-Quadrat to know influence between program enthusiasm and work all graduated. The research result indicates that there is significant influence between enthusiasm majors with job area entered by Faculty of Economics, Majors Management, UniversityBina Nusantara. Enthusiasm Majors Management in this time still relevant with work all graduated (77.2%), specially marketing and entrepreneurship (92%). 
Pendapat Auditor atas Laporan Keuangan untuk Perusahaan yang Terdaftar di Bursa Efek Jakarta Herusetya, Antonius
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 8, No 1 (2007): The Winners Vol. 8 No. 1 2007
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v8i1.744

Abstract

Reports are essentials to audit and assurance engagements because they communicate the result of auditor’s findings. The reason for this research is to study what types of the audit report has been issued for listed public companies in Bursa Efek Jakarta (BEJ). Audited reports from 106 sample companies are examined. Our findings reveal that most of the audit opinion among listed companies in Indonesia is unqualifed opinion (51.89%), followed by unqualified opinion with explanatory paragraph (39.79%), qualified opinion (7.55%), and disclaimer opinion (3.77%). Each audit opinion has its own condition that varies among many companies.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN KEGIATAN CORPORATE SOCIAL RESPONSIBILITY Kamil, Ahmad; Herusetya, Antonius
Media Riset Akuntansi Vol 2, No 1 (2012): Februari
Publisher : Universitas Bakrie

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Studi ini menguji pengaruh karakteristik perusahaan terhadap luasnya pengungkapan Corporate Social Responsibility (CSR) dalam pelaporan keuangan perusahaan. Motivasi pengujian karakteristik perusahaan terhadap luas pengungkapan CSR dalam studi ini dilandasi oleh temuan pengujian sebelumnya yang masih kurang konsisten. Luas pengungkapan CSR diukur menggunakan skor pengungkapan Global Reporting Initiative (GRI) tahun 2002, sedangkan karakteristik perusahaan diwakili dengan profitabilitas, likuiditas, solvabilitas, dan ukuran perusahaan. Dengan menggunakan sampel final sebanyak 82 firm years dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), dan menggunakan regresi berganda, ditemukan sebagian bukti bahwa karakteristik entitas berpengaruh terhadap luas pengungkapan CSR. Kami menemukan bahwa ukuran perusahaan (size) berpengaruh positif terhadap tingkat pengungkapan CSR pada pelaporan keuangan, konsisten dengan temuan penelitian sebelumnya (misalnya, Hackson & Milne, 1996; Sembiring, 2005; dan Prihandono, 2010). Namun profitabilitas, likuiditas, dan solvabilitas tidak terbukti berpengaruh pada pengungkapan CSR. Penjelasan alternative dari temuan ini adalah bahwa regulasi dalam CSR, sebagaimana diatur dalam Undang-undang (UU) No 40 dan UU No 25 tahun 2007 turut menciptakan iklim penerapan kegiatan CSR bagi seluruh perusahaan publik secara mandatory dan tidak lagi bersifat voluntary, sehingga karakteriktik perusahaan (profitabilitas, solvabilitas, maupun likuiditas) diduga menjadi kurang relevan terhadap tingkat pengungkapan CSR.   Kata kunci: pengungkapan tanggung jawab sosial (CSR), profitabilitas, likuiditas, solvabilitas, ukuran perusahaan
Agresivitas Pajak Korporasi, Perubahan Auditor, dan Client Importance: Bukti Empiris di Indonesia Antonius Herusetya; Kezia Natalie
Jurnal Kajian Akuntansi Vol 5, No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3591

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AbstractThis study examines the association of tax aggressiveness with voluntary auditor changes, both because of auditor dismissal and resignation. Our study also examine the role of the auditor's economic dependence to the client in the relationship of tax aggressiveness and auditor changes. Using observation data from the manufacturing sector in the Indonesia Stock Exchange and using logistic regression of tax shelter prediction model, we find a positive association between tax aggressiveness and voluntary auditor changes. We also find evidence that the economic dependence of auditors on their clients weaken the positive relationship between tax aggressiveness and auditor changes. This findings have implications for the stakeholders that the client-auditor relationship is sensitive due to the tax aggressiveness activities, and this relationship can be moderated by the auditor's economic interest in the client.Keywords: Auditor change; Client importance; Tax aggressiveness; Tax avoidance; Tax shelter.Abstrak Studi ini menguji hubungan agresivitas pajak dengan perubahan auditor secara sukarela, baik karena pemutusan hubungan kerja oleh klien maupun pengunduran diri auditor. Studi ini juga menguji peran kepentingan ekonomi auditor terhadap klien dalam hubungan agresivitas pajak dan perubahan auditor. Menggunakan data observasi pada sektor manufaktur di Bursa Efek Indonesia dan menggunakan model regresi logistik dari model prediksi tax shelter, studi ini menemukan bukti adanya hubungan positif antara agresivitas pajak dan perubahan auditor secara sukarela. Studi ini juga menemukan bahwa kepentingan ekonomi auditor terhadap klien memperlemah hubungan positif agresivitas pajak dan perubahan auditor. Temuan ini memberikan implikasi bagi para pemangku kepentingan bahwa hubungan client-auditor yang sensitif oleh karena aktivitas agresivitas pajak dapat dimoderasi dengan adanya kepentingan ekonomi auditor terhadap klien.Katakunci: Agresivitas pajak; Kepentingan ekonomi; Penghindaran pajak; Perubahan auditor;Tax shelter.
Audit Quality Of Big Four Firms: Evidence From Client’s Business Strategy Antonius Herusetya
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (951.064 KB) | DOI: 10.22219/jrak.v10i3.12994

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This study aims to examine the association between audit quality and the client's business strategy using a comprehensive business strategy framework from Miles & Snow (1978; 2003), covering the business strategy of prospectors, defenders, and analyzers. We use the Big Four audit firms as our proxy for audit quality and using a composite score as a construct of a business strategy used by the firms. Using a two-stage logistic regression model in our tests and research samples from public listed companies of manufacturing industries in the Indonesia Stock Exchange (IDX), this study finds evidence that audit quality has a negative effect of the business strategy with prospector-type. This study implies that companies have different business strategies and auditors are more aware of the clients with the prospector-type strategy that increases audit risk and financial statements risk compared to the defender-type strategy. Our study contributes by finding a relation between the audit quality literature and the strategic management literature. Further study should consider broader measures of audit quality instead of the Big Four audit firms.
Peran Pemeriksaan Pengendalian Intern Atas Lingkungan Pengendalian Terhadap Peningkatan Corporate Governance Antonius Herusetya
Jurnal Akuntansi vol. 3 no. 1 Januari-April 2003
Publisher : Jurnal Akuntansi

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Akuntansi Pajak Penghasilan antara Teori dan Praktek Antonius Herusetya
Jurnal Akuntansi vol. 7 no. 1 Januari 2007
Publisher : Jurnal Akuntansi

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Efektifitas Pelaksanaan Corporate Governance dan Audit Eksternal Auditor dengan Spesialisasi Industri dalam Menghambat Manajemen Laba Antonius Herusetya
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The purpose of this study is to examine whether the principle of corporate governance is practiced effectively by the public listed companies, and has the ability to reduce agency cost from opportunistic earnings management. With the sample of 115 firms years in the year 2005 and 2006 from public companies audited by The Big 4 and non- Big 4 auditors, we haven’t yet provide any evidence that the practice of corporate governance (reflected by the Corporate Governance Performance Index- CGPI 2005) could reduce the possibilities of earnings management. We conduct other alternative tests using the monitoring mechanism and independency of the Board of Commissioners, and give the same result with the above tests. While in our other tests using the external audit- one of the functions of the gatekeeper of capital market, The Big 4 auditors (both with and without industry specialization) and non- Big 4 auditors could not provide any evidence that these gatekeepers functioned effectively to detect opportunistic earnings management. In other words, there is no difference whether these public companies audited by The Big 4 auditors, non- Big 4 auditors or even The Big 4 auditors with industry specialization. The result of this study regarding the practice of corporate governance and audit quality in the context of Indonesia is still questioned and unsolved. Cahan et al. (2008) found evidence that countries with weak investor protection have lower corporate governance quality compared to countries with stronger investor protection. That evidence might explain why corporate governance practice measured by CGPI 2005, and other alternative mechanism tests done by us could not described the above results.Keywords:        corporate governance, external audit, The Big 4 auditors, earnings management, industry specialization, board of commissioners
Co-Authors Ahmad Kamil Amabel, Vania Amelia Susanto Angelina Novena Tjiano Cyrilla Stefani Hadisurja, Andrea Chrysanti Halim, Yiska Cornelia Hartiwi Prabowo Hartiwi Prabowo, Hartiwi Kezia Natalie Lawu, Sintya Andrey Purba, Golrida Karyawati Reisha Pujilestari Sambuaga, Elfina Astrella Synthia Atas Sari Synthia Atas Sari, Synthia Atas Tantomi, Gabriella Thalia, Michelle Totong, Allysa Vionna Lievia Wijaya, Hana Yiska Cornelia Halim