Articles
<![CDATA[Accounting Ethics in Financial Reporting in The Context of The Metaphor of ‘Lawang Sewu’ (thousands of doors, thousands of information, thousands of interests) ]]>
<![CDATA[Debi Setyawati]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ The Indonesian Accounting Review Vol 11, No 2 (2021): July - December 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v11i2.1999
<![CDATA[This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives. This study employed an analytical method as a conceptual framework, where financial accounting standards, financial reporting, and the results are described by the term "Lawang Sewu" as a reflection. The results show that the term 'Lawang Sewu' has similarities with accounting ethics in financial reporting, where "lawang" (Javanese) means door refers to "door of information" and "sewu" (Javanese) means a thousand or many refers to having many information and interest in accounting reporting performance. Accounting ethics in financial reporting also describes the strength of the 'Lawang Sewu' building which is not damaged despite its old age. Financial statements reflect the company's past, present and future values. Based on the conceptual framework of accounting, financial statements must meet two qualitative criteria: primary qualitative (relevant and in accordance with actual conditions) and secondary qualitative (comparable, testable, timely and understandable). Thus, financial reports are expected to be transparent so that users can use them appropriately.]]>
<![CDATA[The effect of political connection and effectiveness of audit committee on audit fee ]]>
<![CDATA[Fitri Nurjanah]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v9i2.1848
<![CDATA[This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.]]>
<![CDATA[Interpretation of the traditional proverb “jer basuki mawa beya” on abnormal audit fees in the context of improving audit quality ]]>
<![CDATA[Denari Dhahana Edtiyarsih]]>;
<![CDATA[Erina Sudaryati]]>;
<![CDATA[Sasongko Budisusetyo]]>
<![CDATA[ The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v11i1.2000
<![CDATA[East Java Province is a province in Indonesia that has cultural diversity and uniqueness. This is reflected, among other things, by the number of proverbs (in Javanese: unen-unen) used by the people of East Java. One of the popular Javanese proverbs, traditional sayings that express a perceived truth based on common sense or experience, in East Java Province is ‘Jer Basuki MawaBeya’ which means that all success requires sacrifice, or in other words, if someone wants to achieve success, there must be a cost. In the context of improving audit quality, if a company decides to employ external auditor services, the company must pay fees for the external auditor services. The abnormal audit fees paid by the company will have an effect on the increase in audit quality.]]>
<![CDATA[AKUNTANSI DALAM ERA URBAN BERDASARKAN PERSPEKTIF PANCASILA DAN AL-QURAN ]]>
<![CDATA[Geovani Geovani]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ AL-QARDH Vol 3, No 1 (2018): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v3i1.1183
<![CDATA[Urban society is a group of social creatures that need each other in a common life called the community. Accounting as a science is used every day and every moment in human life. Pancasila is also proved to have a meaning related to that has been written in the Quran as the holy book of Muslims. This paper will discussed about accounting in the urban era based on the point of view of Pancasila and Al-Quran. This research is based on the ontology aspect of the relitas that occurs in Indonesian urban society.]]>
<![CDATA[PENTINGNYA PENILAIAN ETIS DALAM PENGUNGKAPAN SKANDAL AKUNTANSI ]]>
<![CDATA[Silfia Herlina]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.1.11
<![CDATA[Abstrak: Pentingnya Penilaian Etis dalam Pengungkapan Skandal Akuntansi. Penelitian ini berupaya untuk membuktikan adanya efek penilaian etis dalam memediasi kepekaan etis dan whistleblowing. Metode analisis yang digunakan adalah Partial Least Square (PLS) dengan sampel auditor yang bekerja di Inspektorat Jawa Timur dan Lembaga Audit Tertinggi Indonesia. Penelitian menunjukkan bahwa proses individu melakukan penilaian etis akan berdampak pada setiap tindakan dan keputusan yang diambil sehingga lebih peka untuk mengungkap tindakan penyelewengan dari berbagai kasus yang ditangani. Oleh karena itu, pihak terkait sebaiknya memperhatikan aspek penilaian dan kepekaan etis sebagai salah satu hal yang dipertimbangkan dalam melakukan pengungkapan Abstract: The Importance of Ethical Judgment in Disclosure of Accounting Scandals. This study seeks to prove the effect of ethical judgments in mediating ethical sensitivity and whistleblowing of accounting scandals. The method used is the Partial Least Square (PLS) with a sample of auditors working in the East Java Inspectorate and the Supreme Audit Institution of Indonesia. This study shows that an individual's process of carrying out ethical judgments will have an impact on every action taken so that it is more sensitive to uncovering the deviations from the various cases. Therefore, related parties should pay attention to aspects of ethical judgment and ethical sensitivity as the main things considered.]]>
<![CDATA[HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY ]]>
<![CDATA[Aprilya Dwi Yandari]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jauj.v15i2.6873
<![CDATA[This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to the loss of an auditor independence. Especially for clients who have opinions other than unqualified (WTP). It may also encourage an auditee to pressure the auditor, such as the form of pressure that will replace his or her public accounting firm with another accounting firm. Fee audit and audit committee are very influential in audit quality, when the actual audit cost is higher than normal audit cost. And then, audit fee of expensive can create an incentive to the auditor to agree on client pressure in a form of report result so that it can result to quality audit. In addition, audit fees also arise over a clients business risk relationship which has important implications for the obligation of an independent auditor for an audit that has been allegedly negligent in doing so, as well as on audit fees which theoretically relate to both an audit effort and a business's risk auditors. Keywords: Fee Audit, Audit Committee, Audit Quality, Financial Statements]]>
<![CDATA[The Role of Internal Audit Quality to the Sustainability and Success of Microfinance Program ]]>
<![CDATA[Saikou Gassama]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Manajemen Bisnis Vol. 12 No. 01 (2022): April ]]>
Publisher : <![CDATA[Universitas muhammadiyah malang ]]>
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DOI: 10.22219/mb.v12i01.15642
<![CDATA[Microfinance institutions are the main source of finance for the poor and the women in many country, therefore the sustainability of these companies is a concern, but that cannot be achieved without proper internal control mechanism to detect any attempt frauds that could harm the operations of microfinance institutions. The research will used literature review method by digging into previous researches to see the main courses of the failure of many microfinance institutions. The research found out that most of the microfinance institution failed due to inadequate control in place to detect malfunctions or fraud at the earlier stages that can safeguard the operations of microfinance institutions.]]>
<![CDATA[Kinerja Pelayanan Publik Pemkot Surabaya Menurut Persepsi Masyarakat (Survey Pada Dispenduk Dan Puskemas) ]]>
<![CDATA[Erina Sudaryati]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v3n2.p167-195
<![CDATA[AbstractThis study aims to analyze the performance of Local Government Task Force related to services provided Surabaya public/ community as intended by Permendagri 73/2009. And to know the correspondence between the performance of services with the expectation or level of use of public interest services Surabaya Local Government Unit according to the index specified by KepMenpan No. 25/KEP/M.PAN/2/2004, Measurement of the dimensions of service quality is the 14 indicators specified in the questionnaire KepmenPan which were translated into 33 subindikator. The population in this study were all community care service users SKPD selected, the Office of Population and Civil serving the needs of birth certificates and service records related to identity issues and health centers (one selected health centers in the suburbs, namely Eastern Surabaya). While samples taken accidental sampling, ie respondents who can be found by the researchers. Results showed that administration of the health center service is good but still can be improved and Dispenduk still not satisfactory.]]>
<![CDATA[Do Managerial Ability Impact Indonesian Firm Risk-Taking Behavior? ]]>
<![CDATA[Emiliya Rahma Wati]]>;
<![CDATA[Heru Tjaraka]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v12n1.p18-33
<![CDATA[This study aims to examine the role of managerial in firm decisions. This study recognizes that managerial plays an important role in corporate decision making. Decisions carried out by the company are not only influenced by the manager's explicit mandate to maximize firm value, but also by the manager's ability to manage the company. In previous research it was found that high-ability and low-ability managers have opposite effects on firm behavior and firm value. High-ability managers accept risk-taking whereas low-ability managers refrain from taking risks. Managerial Ability in this study was measured using DEA (Data Envelopment Analysis) while for firm risk-taking behavior using the return on assets (ROA), return on equity (ROE), and research and development costs to total assets (R&D). The model used in this study is a causality model or the relationship of influence between research variables. The proposed model is analyzed using the Structural Equation Model (SEM) causality technique. This research was conducted on manufacturing companies listed on IDX (Indonesian Stock Exchange) in 2013-2017. However, unlike previous studies, the results of this study indicate that highly capable managers play a role in minimizing corporate risk taking. This research contributes as a reference for Indonesian corporate investors and also regulators as a reflection of the effectiveness of regulations made in Indonesia.]]>
<![CDATA[MEDIASI PROFESIONALISME PADA PENGARUH INTENSITAS MORAL DAN RELIGIUSITAS TERHADAP PERILAKU ETIS AUDITOR ]]>
<![CDATA[Jihan Fitria Dhamasanti]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 4 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2020.v4.i4.4564
<![CDATA[Good and Clean Governance yang dilakukan pemerintah harus selalu berhubungan dengan penerapan internal yang memadai. Badan Pengawas Keuangan dan Pembangunan (BPKP) mempunyai tujuan yang sentral bagi kesuksesan atau keberhasilan dari system kontrol internal instansi tertentu. Seorang BPKP diberi kewajiban untuk mempunyai berbagai keahlian yang penting bagi sebuah instansi. Di lain hal intensitas moral juga merupakan suatu komponen yang berpengaruh saat mengambil keputusan etis. Religiusitas adalah sebuah variabel yang memiliki pengaruh pengambilan keputusan etis dalam lembaga atau instansi. Penelitian ini bertujuan guna memberi gambaran, penjelasan, dan analisis tentang intensitas moral dan religiusitas pada profesionalisme auditor internal, intensitas moral dan religiusitas pada pengambilan keputusan etis, dan profesionalisme auditor internalpada pengambilan keputusan etis pada Badan Pengawas Keuangan dan Pembangunan (BPKP) Jawa Timur (Jatim).Pendekatan menggunakan pendekatan kuantitatif. Populasi yang diambil adalah seluruh auditor internal pada BPKP Jatim. Digunakan teknik sampling jenuh untuk mengambil sampel dengan kriteria seluruh auditor internal digunakan sebagai sampel. Sampel akhir yang terpilih yaitu 50 auditor internal.Hasil analisis didapatkan apabila Intensitas moral dan Religiusitas memberikan pengaruh positif dan signifikan pada profesionalisme auditor internal BPKP dan pengambilan keputusan etis BPKP; sedangkan Profesionalisme auditor internal, Intensitas moral, dan Religiusitas memberikan pengaruh positif serta signifikan pada pengambilan keputusan etis Melalui Profesionalisme Auditor Internal BPKP.]]>
