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Expert System dan Aplikasinya dalam Auditing: Suatu Metode Mempelajari Pertimbangan Materialitas Erni Suryandari
Journal of Accounting and Investment Vol 2, No 2: July 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Expert system is an intellegence computer system that uses knowledge and inference procedures to solve quite a difficult problem which in unstructured in its nature. This purpose of this study is to discuss the benefit of expert system as an aid in decision making by auditors in auditing financial statement, especially when auditors are making audit planner. In making audit planner, expert system helps evaluate audit risk and judgment materiality. Judgment materiality planning will effect the nature, time and the extent of audit procedure. In the future, expert system will be a challenge to the accounting profession in order to get the benefit from the coming technology to improve performance and reduce cost.

Pengaruh Amortisasi Goodwill terhadap Kegunaan Informasi Laba pada Perusahaan Manufaktur Erni Suryandari; Putria Yunitha
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The purpose of this study is to examine the usefulness of earnings and goodwill amortization by comparing the earnings before goodwill and the reported earnings (which include goodwill amortization). In addition, this study also investigates whether goodwill amortization contains incremental value-relevant information. We use 25 firm-year observations selected purposively from 2001 to 2008 of all listed companies in Bursa Efek Indonesia (BEI) that report goodwill, as our sample. We find that earnings before goodwill amortization does not explain significantly more of the observed distribution of share prices than do earnings after goodwill amortization. Our result suggest that goodwill amortization contain incremental value-relevant information. In other words, it have any unique contribution in the relation between earnings and share velue.

Pengaruh Karakteristik Personal Auditor terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit Erni Suryandari
Journal of Accounting and Investment Vol 8, No 2: July 2007
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The role of external auditor opinion is vital in ensuring the proper production of financial report. However, cases of dysfunctional audit behavior has adversely affect the credibility of external auditors opinion. Among the contributing factors to such dysfunctional audit behavior is the personal characteristic of the auditor. The research seek to analyze the relationship between auditors’ individual characteristic and their acceptance to dysfunctional audit behavior. The data is collected from 108 auditors working in audit firms located in Yogyakarta, Surakarta and Semarang. The methodology used is structural equation modeling as it facilitates the use of manifest and latent variables as well as accommodating the existence of inter-relationship among independent variables. The study show that the level of auditor’s locus of control, turnover intention and self esteem in relations to ambitions has significant positive relationships with the level of acceptance of dysfunctional audit behavior, while the self-rated auditor performance have significant negative relationships with the level of acceptance of dysfunctional audit behavior.

Desentralisasi, Sistem Pengendalian Akuntansi Dan Kinerja Organisasi Ietje Nazaruddin; Erni Suryandari; Barbara Gunawan
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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This study examines the relationship between the use accounting controls system and decentralization with manager’s performance on public sector organizations. Decentralization refers to the level autonomy delegated to the manager’s public sector organizations. Responses of 45 managers public sector organizations in Yogyakarta were analyzed by using a path analytic technique. The relationships between variables were specified by a series of path coefficient, which are equivalent to standardized beta coefficient. The result studies indicate a positive and significant relationship between decentralization and use of accounting controls system, thereby supporting H1. Other result reveal a positive and significant relationship between the use of accounting controls system and decentralization with performance, thus H2, H3 could be supported. The results of study indicate that the use of accounting controls system acts as mediator in the relationship between decentralization of decision making and performance of managers public sector on Yogyakarta. The result reveal that increased level of decentralization is associated with and increased use accounting controls system which, in turn, is associated with improved managers performance on public sector organizations

PENGARUH FAKTOR KULTUR ORGANISASI, MANAJEMEN, STRATEGI, KEUANGAN, AUDITOR DAN PEMERINTAHAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Eka Fransiska Firdaus; Erni Suryandari
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Accounting fraud, where the financial reports are reported not in compliance with the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research population was 805 companies listed in the Indonesian Stock Exchange (IDX). The research samples were 125 public companies consisting 12 fraud firms and 113 non- fraud firms. Binary logistic regression was used to test the hypothesis. The results showed that number of related party transactions, firm size, and auditor's unqualified opinion affected the tendency of accounting fraud significantly. Current asset composition in total asset, capital turnover, aquitition, financial leverage, CEO age, CEO MBA, KAP, professional accountant and good corporate governance, These results advance the understanding of accounting fraud.

ANALISIS RASIO KEUANGAN DAN FAKTOR NON KEUANGAN YANGMEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDITGOING CONCERN PADA AUDITEE Veri Anang Putra; Erni Suryandari
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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In this study, we attempt empirically to investigate the effect between financial ratios (liquidity, profitability, solvability, activity, leverage, sales growth, market value, size) and non financial factors (public accountant reputation, previous audit report, auditor-client tenure, audit lag) on going concern audit opinion. Sample of 148 manufacturing companies listed at Jakarta Stock Exchange from 2004-2007. Logistic regression is used to examine hypothesis.The results indicated that liquidity, profitabilitas, and previous audit lag are significantly affect the going concern audit opinion. On the hand, solvability, activity, leverage, sales growth, market value, size, public accountant reputation, auditor-client tenure, audit lag does not affect on going concern audit opinion.

Pengaruh Risiko Litigasi dan Tingkat Kesulitan Keuangan Perusahaan terhadap Hubungan antara Konflik Kepentingan dan Konservatisme Akuntansi Erni Suryandari; Rangga Eka Priyanto
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of litigation risk on the positive relation between conflict of interest and accounting conservatism, and the effect of company’s financial distress on the positive relation between conflict of interest and accounting conservatism.The sample of this research was extracted with purposive sampling method. The populations of this research are all of the manufacturing company, which are listed at Indonesian Capital Market Directory (ICMD). The 125 corporate financial statements were analyzed as a sample. The technique for examining hypothesis is simple regression analysis to examining the first hypothesis and Moderated Regression Analysis (MRA) to examining the second dan the third hypothesis by using SPSS 17.00 program.The results of the research show that: firstly, conflict of interest has a signification positive effect on accounting conservatism. Secondly, litigation risk has a significant positive effect on the positive relation between conflict of interest and accounting conservatism. And the third, company’s financial distress have a significant positive effect on the positive relation between conflict of interest and accounting conservatism.

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