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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking
Arief Himmawan
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Economics, Econometrics & Finance

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FAKTOR–FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR Doni, 13.05.52.0118; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The deterioration of the auditor independence lately become the main cause of bankruptcies and corporate scandals in different companies in the world. Companies such as Enron case in the United States is manipulating financial statements aided by the firm Arthur Andersen to make investors remain interested in the shares sold Enron. The population in this study were all auditors working in the public accounting firm in Central Java and Yogyakarta. Sampling was done by using a convenience sampling method and the total sample of 73 respondents. Primary data collection method used is the questionnaire. Data were analyzed using multiple linear regression model. The results showed that the intervention of client management and relationship duration audit positive effect on auditor independence, while the termination of audit, audit tight time budget and no significant negative effect on the independence of auditors. While the audit fees but not significant positive effect on the auditor independence.Keywords: Client Management Interventions, Termination of Auditors, High Audit Fees, Audit Tight Time Budget, Length of Relationship with The Audit Client and Auditor Independence
FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI AUDITOR DALAM PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Inayatus Sholekhah, 13.05.52.0196; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

Many auditors who perform actions on premature termination of audit procedures, resulting in reduced quality of the audit. Though the information of the results of the audit is required by the entity to get an investor. Rhode (1978) conducted a survey of senior auditor of public accounting firms in six major Irish and showed that 89 percent of respondents reported having some form of audit quality reduction behavior. The population in this study is the auditor who works at KAP in Semarang, Solo, and Yogyakarta (DIY). Sampling was done by purposive sampling technique and the total sample of 62 respondents. Methods of collecting primary data by spreading the questionnaire. The results of this study that partially Locus Of Control, Turnover Intentions, Time Pressure, Audit Risk, and Materialitas has a positive and significant impact on the premature termination of audit procedures. Professional Commitment and Review Procedure And Quality Control has no effect on the premature termination of audit procedures.Keywords: Locus Of Control, Turnover Intentions, Time Pressure, Audit Risk, Professional Commitment, Review Procedure and Quality Control, Materiality, and Premature Termination of The Audit Procedures
PENGARUH TENURE AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING Agustin Yustinawati Tiffani, 13.05.52.0192; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aimed to examine the influence of tenure audit and company size on the integrity of the financial statements with audit quality as intervening variabel. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period from 2013 to 2015. Sampling technique based on specified criteria namely purposive sampling. The relationship and influence between variabels or described using multiple regression analysis with path analysis. The result of the research shows that of tenure audit has a positive effect on integrity of the financial statements, while company size and audit quality have no effect on integrity of the financial statements. While the tenure audit and company size have a positive effect on audit quality.Keywords: Tenure Audit, Company Size, Audit Quality, Integrity of The Financial Statements
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERSI Ahmad Zainudin, 13.05.52.0211; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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The purpose of this study is to examine the influence of competence and independence on the quality of auditors with auditor ethics as an intervening variable. The sampling technique used in this study is the convenience sampling / sample selected with consideration of convenience. This is because there are some limitations, because not all the KAP contained in Semarang, Solo and Daerah Istimewa Yogyakarta can be visited and obtained data for research. The result of the research shows that Independence has negative effect not significant to audit quality in KAP in Central Java. Competence has no significant negative effect on audit quality with auditor ethics as moderating variable in KAP in Central Java. Independence has a significant positive effect on audit quality with auditor ethics as moderating variable in KAP in Central Java.Keywords: Audit Quality, Competence, Independence, and Auditor Ethics
PENGARUH AUDIT TENUR DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Real Estate dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Shofi Aulia Rahman, 13.05.52.0207; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims obtain empirical evidence about the influence of tenure audit and firm size to integrity of financial statements with audit quality as intervening variable at real estate and property companies which listed in the Indonesia Stock Exchange. The population on this research is all real estate and property company in the Indonesia Stock Exchange in 2013 - 2015. The sampling technique used was purposive sampling. The analytical tool was used is Multiple Regression Analysis. Partial results of this study show the Tenure Audit have no efect significant on Integrity of Financial Statements, Firm Size significant with Integrity of Financial Statements, Audit Quality significant with Integrity of Financial Statements, Tenure Audit have no efect significant on Audit Quality, and Firm Size significant on Audit Quality.Keywords : tenure audit, firm size, audit quality and integrity of financial statments
PENGARUH KOMPETENSI, INDEPENDENSI DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Kantor Akuntan Publik di Jawa Tengah dan DIY) Agnes Cahyani, 14.05.52.0077; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Audit quality is the quality of the work of an auditor who is shown with a reliable report of the results of the examination. Audit quality is influenced by various factors such as independence, experience, objectivity, competence and auditor ethics. This study aims to examine the influence of competence, independence, objectivity on audit quality with auditor ethics as a moderation variable. The population in this study are all auditors who work in Public Accounting Firm in Jawa Tengah and Daerah Istimewa Yogyakarta (DIY). Sampling was done by using purposive sampling method and obtained a sample of 65 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using multiple linear regression model and absolute differenc test to test the effect of moderation variable by SPSS 19.0. The results of this study show that competence, independence, objectivity have a positive effect on audit quality. The ethics of the auditor does not moderate the influence of competence, independence, on audit quality. And the ethics of the auditor does moderate the influence of objectivity on audit qualit. Keywords: competence, independence, objectivity, auditor ethics and audit qualit.
PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Auditor Kantor Akuntan Publik di Jawa Tengah dan DIY) Novi Anggraeni, 14.05.52.0107; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Audit quality is the quality of the work of an auditor who is shown with a reliable report of the results of the examination. Audit quality is influenced by various factors including competence, independence, experience and auditor ethics. This study aims to examine the influence of competence, independence and experience on audit quality with auditor ethics as a moderation variable. The population in this study are all auditors who work in Public Accounting Firm of Central Java and Yogyakarta Special Region DIY. Sampling was done by using convinience sampling method and obtained a sample of 65 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using the test of absolute difference value to test the effect of the moderation variable through SPSS 19.0. The results of this study indicate that competence has a positive and significant effect on audit quality, independence has no significant effect on audit quality and experience has no significant effect on audit quality. The ethics of the auditor does not moderate the influence of competence, independence, experience on audit quality. Keywords: competence, independence, experience, auditor ethics and audit quality
PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kantor Akuntan Publik di Jawa Tengah dan DIY) Dhika Bachtiar Putranto, 14.05.52.0161; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

ABSTRACT Factors that influence audit quality are competence, independence, and accountability. However, audit quality is also closely related to auditor ethics. This study aims to examine the influence of competence, independence, and accountability on audit quality with auditor ethics as a moderating variable. This study aims to examine the effect of competence, independence, and accountability on audit quality with auditor ethics as a moderating variable.The population in this study are all auditors who work in Public Accounting Firm in Central Java and Yogyakarta. Sampling was done using convenience sampling method and obtained sample of 61 respondents. The method of collecting primary data was conducted through survey method using questionnaire. The data obtained were analyzed using the absolute difference test model to test the effect of the moderation variable through SPSS 19.0. The data obtained were analyzed using the absolute difference test model to test the effect of the moderation variable. The results of this study show that competence and independence affect the quality of audit, while accountability does not affect the quality of the audit. Based on the moderating test that is the absolute difference test, it is concluded that the auditor ethics moderate between the competence to audit quality, while the auditor's ethics does not moderate the independence and the accountability to audit quality. Keywords: Competence, Inependence, Accountability, Audit Quality and Auditor Ethics
PENGARUH KOMPLEKSITAS TUGAS DAN INDEPENDENSI TERHDAP KUALITAS AUDIT DENGAN INTEGRITAS AUDITOR SEBAGAI VARIABEL MODERASI (Studi Pada Auditor di KAP di Jawa Tengah dan DIY) Akbar Wiba Erlandi, 14.05.52.0190; Himmawan, Arief
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

Audit quality is the quality of an auditor's work which is shown by a reliable audit report. Audit quality is influenced by various factors including task complexity, independence and auditor integrity. This study aims to examine the effect of task complexity and independence on audit quality with auditor integrity as a moderating variable. The population in this study were all auditors working in the Public Accounting Firm in Central Java and Yogyakarta Special Region (DIY). Sampling was carried out using convenience sampling method and obtained a sample of 73 respondents. Primary data collection methods are carried out through a survey method using a questionnaire. The data obtained were analyzed using multiple linear regression models and used a residual test to examine the effect of the moderating variable through SPSS 21.0. The results of this study indicate that the complexity of the task does not affect audit quality. Independence has a positive effect on audit quality, and Integrity Auditors do not moderate the influence of task complexity and independence on audit quality. Keywords: task complexity, independence, auditor integrity and audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK, WAJIB PAJAK INDIVIDU YANG MEMILIKI PEKERJAAN BEBAS (Studi pada UMKM di Semarang) Djoko Wahjudi; Arief Himmawan
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 1 (2015): Vol. 4 No. 1 (2015) EDISI MEI 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system
Co-Authors 08.05.52.0016 Pristiani Nunki Handayani 08.05.52.0033 Bernad Yonggo Wibowo 08.05.52.0086 Riama Maymunah Aisyah 08.05.52.0157 Emanurela Septiatanti W I 08.05.52.0160 Ryzza Chunaifi Agnes Cahyani, 14.05.52.0077 Agustin Yustinawati Tiffani, 13.05.52.0192 Agustin Yustinawati Tiffani, 13.05.52.0192 Ahmad Zainudin, 13.05.52.0211 Ahmad Zainudin, 13.05.52.0211 Akbar Wiba Erlandi, 14.05.52.0190 Dhika Bachtiar Putranto, 14.05.52.0161 Djoko Wahjudi Doni, 13.05.52.0118 Doni, 13.05.52.0118 Inayatus Sholekhah, 13.05.52.0196 Inayatus Sholekhah, 13.05.52.0196 Novi Anggraeni, 14.05.52.0107 Shofi Aulia Rahman, 13.05.52.0207 Shofi Aulia Rahman, 13.05.52.0207