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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmiah Akuntansi dan Humanika Gorga : Jurnal Seni Rupa Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Harmonia: Journal of Research and Education Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Gondang: Jurnal Seni dan Budaya Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Pantun: Jurnal Ilmiah Seni Budaya Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi CITRAWIRA : JOURNAL OF ADVERTISING AND VISUAL COMMUNICATION Jurnal Bisnis Mahasiswa PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Prabung Seni: Pengkajian dan Penciptaan Seni Pertunjukan Indonesia Accounting Research Journal
Jaeni Jaeni
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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FAKTOR–FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN DAMPAKNYA TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2015) Flourencia Claudia Kristiawan, 13.05.52.0033; Jaeni, Jaeni
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

The purpose of this research was to determine the effect firm size profit and loss, audit opinion, and size of public accounting firm to the auditor delay and its impact on the auditor switching. This research uses explanatory study, the research describes the relationship between variables. The type or types of relationships in this study is a causal link between one or more variables. Samples were taken by using purposive sampling technique. Samples were 34 companies from 130 companies listed in Indonesia Stock Exchange in 2012-2015, so that the research data was analyzed totaled 136. To analyze the hypothesis used multiple linier regression and logistic regresion analysis. The results indicate that Audit opinion and profit and loss showed negative and significant effect on audit delay. firm size and size of the public accounting firm not showed effect on audit delay. Audit delay showed positive effect on auditor switching.Keywords: Auditor Switching, Audit Delay, Firm Size, Profit and Loss, Audit Opinion and Size of The Public Accounting Firm
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2013-2015) Amy Sintia Dewi, 13.05.62.0029; Jaeni, Jaeni
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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This study aims to examine and analyze the effect of profitability, solvency, the auditors opinion, the size of the company, size of public accounting firms and age of the firm to audit delay on manufacturing companies listed in Indonesia Stock Exchange (BE). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2015 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 99 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 19. The results showed that the variables of solvency, the auditors opinion, the size of the public accounting firms are not significant positive effect on audit delay, variable sized companies significant negative effect on audit delay, and variable age of company profitability and significant negative effect on audit delay.Keywords: Audit Delay, Profitability, Solvency, The Auditors Opinion, The size of The Company, The Size of The Public Accounting Firm (KAP) and The Age of The Company
DETERMINAN KUALITAS HASIL PEMERIKSAAN (Studi Empiris Pada BPKP Perwakilan Provinsi Jawa Tengah) Evi Tiara Dewi, 13.05.52.0081; Jaeni, Jaeni
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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The purpose of this research is to examine the effect of due professional care, objectivity, independency, act upon code of ethics, accountability, proficiency, and job experience on the quality of audit result at Representatives BPKP of Central Java. The population of this study is civil servants whose work at Representatives BPKP of Central Java. The sampling technique using random samplingand sampling sufficiency with slovin formula. Based on calculations obtained by a sample of 70 respondents. Data analysis was performed with multiple linear regression model. The result showed that objectivity, act upon code of ethics and proficiency have a significant effect on quality of audit result. While the due professional care, independency, accountability, and job experience have no significant effect on quality of audit result.Keywords: Due Professional Care, Objectivity, Independency, Act upon Code of Ethics, Accountability, Proficiency, Job Experience, Quality of Audit Result
PENGARUH PARTISIPASI ANGGARAN, MOTIVASI KERJA, KEADILAN PROSEDURAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL APARAT SATUAN PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Brebes) Jaeni, Jaeni; Rizki Armanda, 11.05.52.0125
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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This study aims to examine the budgetary participation, motivation, procedural justice, organizational commitment to managerial performance SKPD apparatus. The population in this study is the structural officials Brebes District Government, consisting of Echelon II, III, and IV are still active duty. The sampling technique used purposive sampling based on various criteria: have a minimum term of two years. Test equipment using multiple linear regression. The results of this study indicate that: Participation budgetary positive and significant impact on managerial performance SKPD apparatus. Job motivation and significant positive effect on managerial performance SKPD Justice officials procedural positive and significant impact on managerial performance SKPD apparatus. Organizational commitment and significant positive effect on managerial performance SKPD apparatus.Keywords: Budget Participation, Motivation, Procedural Justice, Organizational Commitment and Managerial Apparatus Performance SKPD
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan - Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 - 2014) Erni Riana Wulansari, 12.05.52.0082; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is the open interval of number of days from the year end to the date recorded as the opinion signature date in the auditor’s report. In this study, the sampels used by 693 companies that listed on the Indonesian Stock Exchange in the year 2012 to 2014. Sampels choosed by purposive sampling method. In this study, the dependent variabel is audit delay. And the independent variables are profitability, solvability, firm size, auditor’s opinion, public accountan size, auditor’s gender, profit and loss of the firm, and audit committee. The results indicate that firm size, auditor’s opinion, profit & loss, and audit committe showed negative effect on audit delay. Auditor’s gender showed positive effect on audit delay.Profitability, solvabilty, and public accountant size have no effect on audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Auditor’s Opinion, Public Accountant Size, Auditor’s Gender, Profit And Loss Of The Company, Audit Committee
DETERMMINAN DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di Jawa Tengah) Gadis Trianita Hening, 12.05.52.0180; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students Journal of Accounting and Banking

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The research objective was to examine the influence of locus of control eksternal, the auditors performance, organizational commitment, time budget pressure, and the dignity of the dysfunctional audit on Public Accounting Firm (KAP) in Central Java. The sample in this study is contained in the auditor Public Accounting Firm (KAP) in Central Java. The sampling technique using a convenience sampling, the latest data the number of auditors, both in the level of junior, senior, and the manager can not be known with certainty. Methods of data analysis using multiple linear regression analysis. The results showed that the locus of control eksternal and time budget pressure positive and significant effect on the behavior of dysfunctional audit. Performance auditors showed that the influence of the negative and not significant to audit dysfunctional behavior. While the commitment of the organization to have a significant negative effect on the behavior of dysfunctional audit. And self-esteem showed positive and significant impact on the behavior of dysfunctional audit.Keywords: Locus Of Control Eksternal, The Auditors Performance, Organizational Commitment, Time Budget Pressure, Self-Esteem, Dysfunctional Audit
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Charellin Vita Miranda, 12.05.52.0243; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study aims to examine and analyze the effect of leverage, liquidity, company size and profitability of the timeliness corporat Internet Reporting. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period of 2013 to 2015. The technique used is purposive sampling, the sample of 102 observation data from 34 companies that meet the criteria for the research sample. Statistical analysis was performed using multiple linear regression and hypothesis testing. Based on the results of data analysis can be concluded; There is a significant negative influence and leverage the timeliness Corporate Internet Reporting, No significant effect of liquidity on the timeliness Corporate Internet Reporting, there is a negative and significant impact on the company size timeliness Corporate Internet Reporting, There is no effect of profitability on the timeliness of the Internet Corporate Reporting.  Keywords: Leverage, Liquidity, Company Size, Profitability, Timeliness Corporate Internet Reporting
PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Auditor Internal BPKP di Jawa Tengah) Yolanda Esperanza Nugroho, 13.05.52.0035; Jaeni, Jaeni
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 study aimed to examine the effect of independency, competency,and profesionalisme on audit quality which auditor ethics is moderated. Especially in teh internal auditor working on the BPKP in Central Java. The population in this study were all auditors working on the BPKP in Central Java. Sampling was done using method random sampling which Disproportionate stratified random sampling and sample size were 72 respondents. The primary data collection method used survei method was used a questionnaire . Data were analyzed using technical analyze Moderate Regression Analyze (MRA). The result showed that the independency, competency, and profesionalisme affect the quality of the audit. And for moderation variable between independency and auditors ethics influence to quality of audit. While competency variable and profesionalisme variable with auditor ethics have no effect on quality audit.Keywords: Independency, Competency, Profesioalisme, Auditors Ethics, Quality of Audit
FAKTOR PENENTU PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Wahyu Aprilia, 13.05.52.0206; Jaeni, Jaeni
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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This study examines and analyzes the influence of company size, leverage, profitability, age and independent commissioner to intellectual capital disclosure. Company size, leverage, profitability,age and independent commissioner which is the independent variable in this study. Disclosure of intellectual capital is the dependent variable. The total sample was 90 banking companies listed at BEI start from 2013 to 2015 were determined through purposive sampling. This study analyzed the annual reports of companies using content analysis. Data analysis was performed with the classical assumption, hypothesis testing and regression analysis method. The results showed that the size of the company, profitability, and independent commissioner positive effect, while the leverage and age of the company has no effect on intellectual capital disclosure.Keywords: Size, Leverage, Profitability, Company Age, and Independent Commissioner, Intellectual Capital Dislosure
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN TUNAI DENGAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Yang Terdaftar di BEI Tahun 2012-2015) Tri Retno Ningsih, 12.05.52.0244; Jaeni, Jaeni
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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This study examines the effect of liquidity and leverage on dividend policy with profitability and good corporate governance as an intervening variable. This research was conducted on the companies included in the Corporate Governance Perception Index (CGPI) and listed on the Indonesia Stock Exchange (BEI). The sampling method using purposive sampling the study period of 2012 to 2015. The relationship and influence between variables or described by using multiple linear regression analysis and path analysis. The results showed that the liquidity and leverage jointly significant positive effect on profitability. Liquidity no significant negative effect on good corporate governance, while leverage significant positive effect on good corporate governance. Liquidity and leverage jointly not significant positive effect on dividend policy, the profitability of significant positive effect on dividend policy, while the influence of good corporate governance on dividend policy is a significant negative. Liquidity and leverage simultaneous positive effect on dividend policy through profitability and good corporate governance.  Keywords: Dividend Policy, Profitability, Good Corporate Governance, Liquidity, Leverage
Co-Authors 07.05.52.0153 Syifa Budi Hananto 0725030008 Diacz Pradiani. S 0725030069 Danang Rahudiono 08.05.52.0012 Dina Oktafiya 08.05.52.0046 Ferza Rizky Pandeskawira 08.05.52.0063 Yayan Amri Wijaya 08.05.52.0092 Siti Musyarofah 08.05.52.0128 Catur Santoso 08.05.52.0186 Ahmad Ghofar Fanani 08.05.52.0189 Daniel Akbar 0835030706 Dewi Ariyana 09.05.52.0032 Siti Mutiah 09.05.52.0041 Rachmawati Khoirina 09.05.52.0046 Atik Alisti Permitasari 09.05.52.0050 Ary Dwi Prasetyo 09.05.52.0058 Arif Ardiansyah 09.05.52.0154 Santi Eka Tita Riani, 09.05.52.0154 09.05.52.0160 Nurulia Anis Ruswita 10.05.52.0031 Ivantunus Jehuni, 10.05.52.0031 10.05.52.0062 Jevi Wulan Yuliana 10.05.52.0065 Dwi Okto Imtichanah 10.05.52.0103 Rosyid Adhi Santoso, 10.05.52.0103 10.05.52.0104 Habibi Anggoro Kusumo 10.05.52.0179 Muhammad Fadhlullah 10.05.52.0188 Dewi Puspita Sari 11.05.52.0040 Wahyuning Retno Pawitrasari, 11.05.52.0040 11.05.52.0055 Azalika Milati, 11.05.52.0055 12.05.52.0062 Nur Laila Hasna, 12.05.52.0062 12.05.52.0071 Fitri Wahyu Nisviana, 12.05.52.0071 12.05.52.0082 Erni Riana Wulansari, 12.05.52.0082 12.05.52.0180 Gadis Trianita Hening, 12.05.52.0180 Achmad Badjuri Achmad Badjuri Amalia nurqaidah Amalia Yudhanti, 12.05.52.0157 Amalia Yudhanti, 12.05.52.0157 Amy Sintia Dewi, 13.05.62.0029 Amy Sintia Dewi, 13.05.62.0029 Andreas Deska Trianto, 13.05.52.0040 Andreas Deska Trianto, 13.05.52.0040 Angelia Irma Yunita, 14.05.62.0019 Anggana L, Greg. Anggi Pratiwi, 14.05.52.0131 Anisa Munasifah, 14.05.52.0193 Anisa Munasifah, 14.05.52.0193 Arief Himmawan Dwi Nugroho Arti Setiyani, 13.05.52.0245 Arti Setiyani, 13.05.52.0245 Atikasari, Dewi Ayu Kurnia, Alifia Cahyani, Magfi Redia Ceacilia Srimindarti Charellin Vita Miranda, 12.05.52.0243 Charellin Vita Miranda, 12.05.52.0243 Ditya, Cahya Anin Dwijayanti Rahayu, 14.05.52.0261 Dwijayanti Rahayu, 14.05.52.0261 Eka Sri Wahyuni, 14.05.52.0295 Eka Sri Wahyuni, 14.05.52.0295 Eka Yuliyanti Ernawati Ernawati Ernawati, 15.05.52.0097 Evi Tiara Dewi, 13.05.52.0081 Evi Tiara Dewi, 13.05.52.0081 Fauzy Arie Sandy, 14.05.52.0031 Febrilian, Tiffany Nabila Fifie Silmi Zakiyah Fitri Romadhoni, 14.05.52.0103 Flourencia Claudia Kristiawan, 13.05.52.0033 Flourencia Claudia Kristiawan, 13.05.52.0033 Ganjar Zamzam Budaya, 14.05.52.0289 Greg Anggana Lisiantara Greg. Anggana L Hadi, Teguh Parmono HaulaRizqiMonadia, 14.05.62.0002 Hemas Citra Maharani Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Imelda Adhistya Kusuma Dewi, 13.05.52.0085 Irvan Agy Pranandika Kartika Andi Khanifah Khanifah Khesa Widhastama, Valentina Adventa KHOIRUN NISAK Khoirun Nisak, 15.05.52.0121 Lisiantara, Gregorius Anggana Lorenza Aryatama, 14.05.52.0293 Maulana, Dondi meifiani Meifiani Nur Istiqomah Monita Precillia Muhammad Ali Ma’sum Niken Ajeng Pertiwi, 14.05.52.0142 Niken Ajeng Pertiwi, 14.05.52.0142 Nova Ayu Damayanti, 13.05.52.0116 Novi Safitri Novianti Mugi Rahayu, 16.05.62.0024 Oktavianti, Yeni Sari Pancawati Hardiningsih Permata, Permata Pradita Selviarini, 14.05.52.0279 Pranadita, Pranadita Prima Rohardian Sari Purwoko Setya Nugroho, 12.05.52.0014 Purwoko Setya Nugroho, 12.05.52.0014 Rachmawati Meita Oktaviani Rahayu, Tasya Sukma Rahmania Mustahidda Ratih Dewi Dewantari, I6.05.62.0004 Ridhan Azka Hani Fanu, 15.05.62.0012 Ridhan Azka Hani Fanu, 15.05.62.0012 Riskawati Nurul Maulidiyah, 16.05.62.0021 Rizki Armanda, 11.05.52.0125 Rizki Armanda, 11.05.52.0125 Saktiyana Nurcahyani Sari Rahmadhani Sari, Prima Rohardian Selo Sulistyo, Selo Sri Suning Kusumawardani Sukmawati Saleh Sunarto Sunarto Tirza Amelia Hestiwardani, 14.05.52.0085 Toifatul Hanik, 12.05.52.0138 Toifatul Hanik, 12.05.52.0138 Tri Retno Ningsih, 12.05.52.0244 Tri Retno Ningsih, 12.05.52.0244 Wahyu Aprilia, 13.05.52.0206 Wahyu Aprilia, 13.05.52.0206 Wiwik Ardiani, 13.05.52.0258 Wiwik Ardiani, 13.05.52.0258 Yolanda Esperanza Nugroho, 13.05.52.0035 Yolanda Esperanza Nugroho, 13.05.52.0035 Yuditiyani, Yuditiyani Zakiyah, Fifie Silmi Zati Rizka Fadhila, 13.05.52.0227