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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi : Journal of Economic Journal of Economics, Business, & Accountancy Ventura DiE: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Manajemen & Keuangan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Ilmiah Mandala Education (JIME) EKUITAS (Jurnal Ekonomi dan Keuangan) Sebelas Maret Business Review TECHNOBIZ : International Journal of Business Airlangga Journal of Innovation Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Civil Engineering Science & Technology (CI-TECH) AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Accounting and Finance Management (JAFM) SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Riwayat: Educational Journal of History and Humanities SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Widi Hidayat
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA Abadi, Jimy; Hidayat, Widi
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.942 KB) | DOI: 10.14710/jaa.8.1.55-68

Abstract

Each company which is had by public needs public accountant opinion about financialstatement that was prepared by the management. Audit of financial statement is done forincrease financial statement credibility through push down information risk. Stakeholderslook at independent auditor report for the financial statement include reasonable assuranceabout relevance and reliability. But without independence, the attestation function will be nil.In other words, the independence is perhaps the most essential factor in existence of a publicaccounting profession. The goal of this research are to examine and to get empirical evidenceabout influence of audit committee effectiveness, professional commitment, tenure of the auditfirm, and competition among public accountant firms to accountant public independenceaccordance external auditor perception in Surabaya. The analysis model for this researchuses multiple regression analysis. This research uses 91 samples of questionnaire responsefrom staffs of non big four affiliation and non-affiliation CPA firm. The result of this researchis committee audit effectiveness and commitment professional have significant influence topublic accountant independence individually. Tenure of the audit firm doesn’t havesignificant influence to public accountant independence individually. And the competitionamong public accountant firms has significant influence to public accountant independenceindividually for non affiliation CPA firms, while the competition among public accountantfirms doesn’t have significant influence to public accountant independence individually fornon big four affiliation CPA firms.Keywords:public accountant independence, audit committee effectiveness, professionalcommitment, tenure of the audit firm, competition among public accountant firms,external auditor perception
Faktor-Faktor yang mempengaruhi kualitas Pelaporan Keuangan pada Perusahaan Manufaktur yang Go Public di Indonesia Hidayat, Widi; Elisabet, Elisabet
Jurnal Ekonomi : Journal of Economic Vol 1, No 1 (2010): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v1i1.1211

Abstract

This research aim to study and obtains empiric evidence to independent variable influence con-sisted of by corporate governance proxy to become ownership of institution, ownership of mana-gement and composition of board of commissioners, auditor independency, company growth, company age and leverage to quality of financial reporting of manufacturing business which go public in Indonesia. Besides also studies and obtains empiric evidence to operating cycle and com-pany size as control variable to quality of financial reporting of manufacturing business which go public in Indonesia. This research applies sample 67 companies with overall of sample 333 cases in range of time five years that is from the year 2002 up to the year 2006. This research measures quality of financial reporting based on estimation cash flow from operation applies Ordinary Least Squares. After found residual value each company every year his then is searched absolute of its value. When value absolute smaller than residual value absolute of industrial median (|ei,t=1|< Industry Median |ei,t=1|) hence variable quality of financial reporting will be given assessed by 1 and if other hence will be given value 0. After that, measurement of independent variables influence to variable quality of financial reporting is done to applies binary logistic regression. Fac-tors influencing quality of financial reporting to indicate that ownership of institution, ownership of management and composition of board of commissioners of all showing influence that is is not sig-nificant to quality of company financial reporting of hence inferential that corporate governance doesn't have an effect on significant to quality of company financial reporting. Company growth, le-verage and company size also has influence that is is not significant to quality of company financial reporting. While auditor independency, company age and operation cycle of company has influence signifikan to quality of company financial reporting. And together all the regressors have significant on quality of company financial reporting. Keywords: Financial Reporting Quality, Corporate Governance, Auditor Independency
IMPLEMENTASI MANAJEMEN AUDIT SUMBER DAYA MANUSIA UNTUK MENCAPAI PENINGKATAN EFISIENSI DAN EFEKTIVITAS USAHA SERTA KINERJA MANAJEMEN Hidayat, Widi
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 4 No 4 (2008)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v4i4.17

Abstract

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PERANAN PRINSIP AKUNTANSI BERTERIMA UMUM DALAM KEPATUHAN PEDOMAN GOOD CORPORATE GOVERNANCE Hidayat, Widi
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 5 No 1 (2008)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v5i1.23

Abstract

Generally accepted accounting principle included doctrin of  accounting are materiality, consistency, objectivity, matching, conservation and accounting assumption are economic entity, going concern, monetary unit, historical cost, periodicity, revenue recognition doctrin of accounting and accounting assumption support by good audit system of corporate governance. Regulatory the objective of system audit good corporate governance regulatory is the appreciated  of transparancy, accountability. Responsibility of information income statement corporation through the maximalization the value of the firm by shareholder wealth. Keywords :     Generally accepted accounting priciples, doctrin accounting. System audit good corporate governance.
ANALISIS FINANCIAL DISTRESS BAGI PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA SEBAGAI DAMPAK KRISIS EKONOMI ASIA Hidayat, Widi
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 6 No 1 (2009)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v6i1.89

Abstract

The impact of economic crisis in Asia is financial distress for manufacturing companies listed in Bursa Efek Indonesia. The indicator of external factors is inflation rate, interest rate and exchange rate rises and causation the investment, financial and dividend decision be careful.          The indicator of Internal Financial Decision is Profitability, fixed asset utilization, capital intensiveness, inventory intensiveness and receivable intensiveness declined and leverage still high. Deficit free cash flow and shareholder wealth is dividend yield and capital gain yield declined.          Manufacturing companies must be reinventing the strategy of financial decision because investment risk is higher. Government especially Bank Indonesia and BAPEPAM to make regulation macro economic variable, because the effect of higher inflation rate, interest rate, and exchange rate could be declined purchasing power of society and rises the cost of good manufacturing and added unemployment. Keywords :   inflation rate, interest rate, exchange rate, internal financial decision, financial distress.
Earnings persistence, earnings power, and equity valuation in consumer goods firms Nurani Fatma; Widi Hidayat
Asian Journal of Accounting Research Volume 5 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-05-2019-0041

Abstract

The purpose of this paper is to examine the influence of earnings persistence and earnings power on equity valuation.The purposive sampling method was applied to determine the samples of selected 100 firms. This study employed secondary data obtained from the annual reports and financial statements of consumer goods firms listed on the Indonesian Stock Exchange for the period 2010–2014. The analysis technique used a multiple regression analysis.The study result shows that, partially, earnings persistence and earnings power affect equity valuation by investors. Earnings persistence has a negative influence, whereas earnings power has a positive influence on equity valuation.This study throws additional lights on equity valuation specific to consumer goods industries.
Analisis Faktor-Faktor Yang Memengaruhi Dividend Payout Ratio Pada Saham-Saham Indeks LQ45 Di Bursa Efek Indonesia Tahun 2011-2017 Dewi Marina; Widi Hidayat; Ake Wihadanto
Jurnal Manajemen dan Keuangan Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v9i2.2637

Abstract

Kegiatan para investor memiliki harapan dari investasi yang dilakukannya di pasar modal, yaitu dividen dan capital gain. Investor lebih menyukai dividen daripada capital gain karena dividen memberikan harapan sesuatu yang lebih pasti daripada mengandalkan pada perubahan harga saham. Informasi yang akurat untuk menilai kesehatan keuangan dan kinerja perusahaan adalah dari sisi likuiditas, solvabilitas dan profitabilitas perusahaan. Penelitian ini bertujuan melakukan analisis faktorfaktor yang memengaruhi Dividend Payout Ratio Pada Saham-Saham Indeks LQ45 di Bursa Efek Indonesia Tahun 2011 - 2017. Variabel independen yang digunakan dalam penelitian ini adalah Likuiditas (Current Ratio), Solvabilitas (Debt to Equity Ratio), dan Profitabilitas (Return on Asset), sedangkan variabel dependen adalah Dividen (Dividend Payout Ratio). Populasi penelitian adalah 87 emiten dan 14 sampel. Hasil uji hipotesis menunjukkan terhadap Dividen (Dividend Payout Ratio), bahwa Likuiditas (Current Ratio) secara parsial tidak berpengaruh, Solvabilitas (Debt to Equity Ratio) secara parsial berpengaruh negatif dan signifikan, dan Profitabilitas (Return on Asset) secara parsial berpengaruh positif dan signifikan
AKUNTABILITAS AKUNTAN PUBLIK DALAM MEMENUHI KUALITAS AUDIT Ni Nyoman Alit Triani; Widi Hidayat; Ardianto Ardianto
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.13

Abstract

Abstrak: Akuntabilitas Akuntan Publik dalam Memenuhi Kualitas Audit. Tujuan penelitian ini untuk melihat akuntabillitas akuntan publik dengan memenuhi peraturan IAPI Nomor 4 Tahun 2018 melalui kompetensi, etika dan independensi. Metode yang digunakan studi kasus dengan pendekatan single case with embedded. Penelitian ini menunjukkan penerapan kompetensi, etika, dan independensi akuntan publik secara keseluruhan telah diaplikasikan oleh akuntan publik untuk meningkatkan kualitas audit. Kantor akuntan publik memiliki standar kebijakan berbeda dalam meningkatkan kualitas audit. Meskipun demikian, akuntan masih bergantung dari kebijakan masing-masing kantor akuntan publik dalam hal peningkatan kompetensi. Abstract: Accountability of Public Accountants in Fulfil Audit Quality. The purpose of this study is to see the accountability of public accountants by fulfilling IAPI regulation number 4 of 2018 through the competence, ethics and independence. The method used is a case study with a single case embedded approach. This research shows that the application of competency, ethics, and independence of accountants as a whole has been applied by accountants to improve audit quality. Public accounting firms have different policy standards for improving audit quality. Nevertheless, accountants still depend on the policies of each public accounting firm in terms of increasing competence.
ANALISIS STRUKTUR BIAYA, PENGELUARAN MODAL, DAN PROFITABILITAS PERUSAHAAN SEBELUM DAN SESUDAH PERUBAHAN KEEMPAT UU PPH 1984 (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Jessica Natanael Gunawan; Widi Hidayat; Sudibjo Sudibjo
Jurnal Ekonomi dan Bisnis Airlangga Vol. 30 No. 1 (2020): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V30I12020.29-37

Abstract

Introduction: Tax rate changes in Income Tax Law 1984 can be provided companies more beneficial so investment and tax revenue should be increased. The change in tax regulation will be affect to companies’ cost structure. Tax influence capital budgeting by tax effect in cash flow calculation and companies’ longterm capital expenditure too. In the end, cost structure and capital expenditure activities change will be affect companies’ net income after tax.Methods: Almost all companies which listed in stock exchange are manufacture industry, so manufacture handle an important part in Indonesian economic. To see the effect of tax regulation changes which is recently valid, then need to do comparison between before and after period of implementation Income Tax Law changes. The sample is taken by using purposive sampling from manufacture companies which listed in Indonesia Stock Exchange. The data is secondary data, financial annual report since 2008 up to 2010.Results: The result for hypothesis testing show that cost structure of manufacture industry is statistically different. Conclusion and suggestion: Capital expenditure and profitability of manufacture industry is not statistically different before and after period of implementation Income Tax Law 1984.
Analysis of financial soundness of manufacturing companies in Indonesia Stock Exchange Widi Hidayat
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 1 (2016): April - July 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i1.541

Abstract

This study aims to provide information to the issuer and Bapepam and Indonesian Institute of Accountants with additional important information content of ratings and financial soundness of the indicators that do not harm investors. This is an explanatory and descriptive nature of causality using quantitative methods, using all companies listed on the Indonesia Stock Exchange (ISE) taken as the sample. The data were analyzed using discriminant statistical analysis tools are processed with SPSS. The results showed that the level of financial soundness of the manufacturing industries listed on the ISE such as 23 (62%) Companies Current Asset Growth (CAG) is low as well as Fixed Asset growth (FAG) 28 (76%) companies is still low, Equity Growth (EqG) by 27 (73%) the company, Revenue growth (RG) 27 (65%) companies and Net Income Growth (NIG) 35 (95%) firms. Two manufacturing companies have a very high NIG, thus, NIG average is very high. The seven models of financial soundness were tested based on the growth of corporate finance such as CAG, FAG, LG, EqG, RG, ExG and NIG. Only one model is not significant, the model RG, while the other model is a significant, with a significant difference be-tween the growths rates of the sound and unsound corporate finances industry groups.
Co-Authors Ake Wihadanto Albar, Muhammad Iqbal Ali Muktiyanto Ali Muktiyanto Ardianto Ardianto Cinthya Ratna Yuniar Citra Lutfia Dewi Marina Dian Anita Nuswantara Elisabet Elisabet, Elisabet Emilia Desi Listyaningsih* Frida Fanani Rohma Ign. Advent Susilojati Isnalita Jessica Natanael Gunawan Jimy Abadi Mik Wanul Khosiin Mik Wanul Khosiin Muktiyanto, Ali Ni Nyoman Alit Triani Nitami Galih Pangesti Nurani Fatma Run, Pharatt Sinye Polani Thoomaszen Siska Wijayanti, Siska Siti Sundari Sudarman, WIdya Aulia Sudibjo Sudibjo Sutrisno, Sutrisno Tatang Ari Gumanti Tatang Ari Gumanti Tri Ratnawati Tri Ratnawati WIdya Aulia Sudarman