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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Edukasi Islami: Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Accounting Global Journal International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Economy, Accounting and Management Science (JEAMS) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management IJHABS Atestasi : Jurnal Ilmiah Akuntansi
Ni Nyoman Alit Triani
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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PENGARUH KONSERVATISME AKUNTANSI DAN DEBT MATURITY TERHADAP EFISIENSI INVESTASI FRANSISKA, EMILIA; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The decline in mining commodity prices from 2012 until 2016 has made mining companies run into difficult time. This makes the company make an effort to survive. The efforts made are investment efficiency. This phenomenon is leading to need for a research related to any factors that could affect investment efficiency. This study goals to determine the effect of conservatism and debt maturity on invesment efficiency in mining companies listed on the Indonesian Stock Exchange in 2012-2016. This research used quantitative method with purposive sampling. The total sample of study are 36 companies so the amount of data are 180. The result this studi indicate that conservatism and debt maturity have no effect on investment efficiency.Keywords : Investment Efficiency, Conservatism, Debt Maturity
PENGARUH INDEPENDENSI AUDITOR, KUALITAS AUDIT DAN GROWTH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 AULIA, NISFATUN; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Asymmetric information refers to a situation where one party has more information than the other party. The agency problems arise from asymmetric information in the principal agent contracts. In addition, there are also several factors that could effect earnings management that is auditor independence, quality audit and growth. This research aims to test the influence of auditor independence, quality audit and growth on earnings management. The sample selection using purposive sampling technique during the study period 2013-2015. Data were analyzed using multiple regression method. The results showed that auditor independence, quality audit and growth effect on earnings management. Keywords :earnings management, auditor independence, quality audit, growth.
PENGARUH SPESIALISASI AUDITOR DAN AUDIT TENURE TERHADAP KUALITAS AUDIT EKA YUNIAR MAHARANI, DESTIAN; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The low audit quality issues are things that need to be considered because they are unable to preparing an accurate audit report. This can happen to all Public Accounting Firm, including Public Accounting Firm that have high credibility, the Big Four. Evidenced by the existence of several phenomena case of low audit quality produced by Public Accounting Firm wich is included in Big Four, which was reported from the latest PCAOB announcement (Public Company Accounting Oversight Board) in 2016 and 2017 regarding sanctions given to several Big Four of Public Accounting Firm. This makes need for research to determine the effect of auditor specialization and audit tenure on audit quality in manufacturing companies audited by the Big Four of Public Accounting Firm. Purposive sampling is used to determine the sample in this study, so that is obtained 49 companies. The data analysis technique used in this study is multiple regression analysis with the SPSS 23 test tool and results are the audit tenure affects on audit quality, while auditor specialization does not affect audit quality.
PENGARUH AUDIT TENURE, SPESIALISASI AUDITOR, UKURAN KAP, DAN WORKLOAD TERHADAP KUALITAS AUDIT (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014) LAILY SUCIATI, ULFAH; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to examine the effect of audit tenure, auditor specialization, the size of the public accounting firms, and workload on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2010 to 2014. This study used purposive sampling method to select sample from the population. Based on method, sample of 338 manufacturing firms were obtained from the period 2010-2014. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accruals Kaznik model (1999).The result showed that the size of the public accounting firms and workload give impact on audit quality. While audit tenure and auditor specialization do not impact on audit quality.
KARAKTERISTIK AUDITEE DAN AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN DI BEI PERIODE 2013-2017 ULFAH, ISMIATI; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

ABSTRACT This paper empirically analyzes the effect of auditee and auditor characteristics on audit delay. Specifically, auditee characteristics used are profitability, solvability, and company size while auditor characteristics used are audit-firm size, auditor opinion, and audit tenure. This research was conducted on trade, services, and investment sector in 2013-2017 and produced 370 samples which are chosen by using purposive sampling. The technique analysis used is multiple regression analysis. The results of the study indicate that profitability and auditor opinion has a positive effect on audit delay while audit-firm size has a negative effect on audit delay. Whereas solvability, company size, and audit tenure has not a significant effect on audit delay. Keywords: Audit Delay; Auditee Characteristics; Auditor Characteristics.
PENGARUH LEVERAGE, PERTUMBUHAN PERUSAHAAN, AUDIT TANURE, DAN OPINI AUDIT TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) Wijayanti, Dina Eka; Triani, Ni Nyoman Alit
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to provide empirical evidence related to the effect leverage, growth, audit tanure and opini audit on earning management. The research sample is mining companies in Indonesia Stock Exchange periode 2013-2017 consisted of 100 companies. The data analysis technique used in this study is multiple regression analysis. Hypothesis test results indicate that leverage and growth has a negative influence on earning management. Meanwhile, audit tanure and opini audit have no effect on earning management.
Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014) Trenggono, Lintang; Alit Triani, Ni Nyoman
AKRUAL: JURNAL AKUNTANSI Vol 6, No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p147-168

Abstract

Audit Delay of Listed Companies On The IDX Rani, Erma Hartika; Triani, Ni Nyoman Alit
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32824

Abstract

The purpose of this study is to examine the effect of company size, company age, profitability, leverage, and audit tenure on audit delay. The sample in this study is select with a purposive sampling method on the companies listed on the IDX in 2019, with a total sample of 581 companies. The method of analysis used multiple linear regressions. The result of this study indicates that company size and profitability negatively influenced audit delay. Meanwhile, the company age, leverage, and audit tenure did not affect audit delay.
Determining The Effectiveness of Going Concern Audit Opinion by ISA 570 Ni Nyoman Alit Triani; Made Dudy Satyawan; Merlyana Dwinda Yanthi
Asian Journal of Accounting Research Volume 2 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-02-B004

Abstract

The research aims to address the Going Concern Audit Opinion published by the auditor with an ISA 570 basis. The application of ISA 570 will help to facilitate the auditor in publishing the Going Concern Audit Opinion. The Going Concern Audit Opinion is the opinion which is released by the auditor to assure whether the company is enabled to maintain its viability. The difference between SA 341 and ISA 570 will to contribute effective impact to the management for elucidating the management plan undertaken to overcome any difficulty they may encounter. The ISA 570 will represent that the auditor intensely guides the management in plan or strategy development for upgrading the finance and non-finance performance. The research approach is the Non-Positivistic approach from an Interpretive Perspective. The researcher obtains the source and type of data from key persons consisting of all auditors working in Public Accountant Firms (PAF) in Surabaya. The data collecting technique uses observation, interview and documentation. The result of the research shows the ISA 570 application gives the facility for the auditors in publishing a Going Concern Audit Opinion. In the audit execution, the auditor will accentuate the strategic plan for resolving the problems with which the company deals.
AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19 Made Dudy Satyawan; Ni Nyoman Alit Triani; Merlyana Dwinda Yanthi; Cantika Sari Siregar; Ambar Kusumaningsih; Halil Paino
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.11

Abstract

Abstrak - Akselerasi Peran Teknologi dalam Audit Saat Covid-19Tujuan Utama - Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja.Metode - Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini.Temuan Utama – Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif.Implikasi Teori dan Kebijakan - Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja auditor akan tergantikan oleh metode dan teknik audit yang serba digital berteknologi tinggi.Kebaruan Penelitian - Fenomena pandemi covid-19 mengakselerasi adaptasi teknologi pada lingkungan kerja audit eksternal. Abstract - Accelerating the Role of Technology in Audit During Covid-19 PandemicMain Purpose - This study aims to examine the adaptive response of auditors during the Covid-19 pandemic.Method - This study uses a qualitative case study approach. Several partners of public accounting firms and senior auditors became the informants.Main Findings - This study shows that auditors respond to the Covid-19 pandemic as an event that requires adaptation. During the Covid-19 pandemic, auditors should include the use of a touch of technology in conducting testing. In addition, auditors also use technology resources at the planning and implementation stages of audits with alternative procedures.Theory and Practical Implications - The use of technology minimizes the limitations of auditing during a pandemic. In addition, the implementation of auditors' work will be replaced by high-tech digital audit methods and techniques.Novelty - The phenomenon of the covid-19 pandemic has accelerated the adaptation of technology to the external audit work environment.
Co-Authors Adella Kerriza Cahyani Adinata, Restu Eri Adinda Zahwa Cynthia Andhanie Agista Eka Budiarti Agustin, Jessy Vinika Ali, Mazurina Mohd Ambar Kusumaningsih Anita Anita Antohni, Annisa Rosyida Ardianto Ardianto AULIA, NISFATUN Bagus Arif Budiman Yunas CANDRA WICAKSONO, DHENIES Cantika Sari Siregar Christy, Britania Denis Annisa Devina Harys Mawarini Dewi Prastiwi Eka Hendi Andriansyah EKA YUNIAR MAHARANI, DESTIAN Eko Prasetyo Eni Wuryani Eni, Wuryani ERIKA DEWI, NESIA FAJAR SANTOSO, BUDI Fauziah Wahyuning Tias, Fauziah Wahyuning Ferry Abdillah Habibie FRANSISKA, EMILIA Ghusti Ayu Criestiant Rolihlahla Halil Paino Hana Hana, Hana Hasna Nur Laila Irwan Adimas Ganda Saputra Izzatul Amami Kurnia, Amanda Dwi LAILY SUCIATI, ULFAH Leonita, Eka Denistia Lintang Trenggono Lintang Trenggono, Lintang Logar Bhilawa Made Dody Setyawan Made Dudy Satyawan Merlyana Dwinda Yanthi Nilammadi, Wa Ode Musmiarny Nilasari, Aprillia Ningrum, Granita Dwi Matdia Suci Ninik Zawafa Ulfa Richah Noviara Abie Nur Fitri Ramadhani OKTAVINA ZENNIAR, ANNISA Pratiwi, Vivi Rani, Erma Hartika Rizki Dwi Lestari RIZKY, ARDHIANSYAH Roselita Ramadhani Abidin Saputro, Aldi Sari, Riskia Naralita Shafa Alya Chairunnisah Suci Rohayati Susi Handayani Susi Handayani ULFAH, ISMIATI Widi Hidayat Wijayanti, Dina Eka WINDAYANI, RISTI Zabrina, Zafirah Yaffa