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All Journal Journal of Economics, Business, & Accountancy Ventura AKRUAL: Jurnal Akuntansi Jurnal Equity Journal of International Conference Proceedings Equity Journal of Business and Information System ETIC (EDUCATION AND SOCIAL SCIENCE JOURNAL)
Kusharyanti Kusharyanti
UPN "Veteran" Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of Economics, Business,

 1 
ANALYSIS OF THE FACTORS DETERMINING THE AUDIT FEE Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 1 (2013): April 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i1.131

Abstract

There are some factors considered to have an effect on the audit fee amount. These are importantfor the researchers to analyze. This research aimed to test the determinants of auditfee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of thisstudy were 60 companies in period 2010-2011. The data was taken from annual report of thecompany. The hypothesis was tested by linier regression which consisted of two variables.First variable was dependent variable that was audit fee. The second variables were independentvariables which consist of client size, audit complexity, audit risk, company size, clientfinancial condition, audit committee characteristic, and auditor tenure. The result of thestudy shows that there are three significant independent variables influencing the audit feei.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.
ANALYSIS OF THE ROLE OF INTERNAL AUDITORS’ FUNCTION TOWARDS THE LENGTH OF AUDIT DELAY Astuti, Sri; Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.229

Abstract

The role of internal auditors’ function is very important. This research investigates the effect of the function and contribution of internal auditor on audit delay. Audit delay is measured by using the number of days between a firm’s fiscal yearend and the audit report date. In doing this analysis, this research used samples from 218 companies other than financial institutions listed on Indonesia Stock Exchange that published annual report at 2012. The method used was purposive sampling. The analysis was done by means of multiple regression, with dependent variable is audit delay and independent variables are of quality and contribution of internal auditor function. The results of this research show that there is no significant effect of quality and contribution of an internal auditor function in a firm on audit delay.
Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors Astuti, Sri; Zuhrohtun, Zuhrohtun; Kusharyanti, Kusharyanti
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.454

Abstract

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do not give unqualified opinion for fraud firms. The sample consists of 380 firms listed on Indonesia Stock Exchange. The 39 of 380 firms have received punishment from BAPEPAM during 2007-2010 periods. This study uses logistic regression to test the first hypothesis and correlation to test the second hypothesis. The finding suggests that: 1) fraud triangle (opportunity, pressure, and rationalization) does not affect the fraudulent financial reporting; 2) auditor opinion has a positive correlation towards fraudulent financial reporting.
Co-Authors Adi Soeprapto Amelia Husna, Zahra Dian Indri Purnamasari Djaja, Sylvia Indah Handono, Wiyasto Dwi Heri Susanto Marita Marita, Marita Noto Pamungkas, Noto Nurmalasari, Putri Prasetio, Januar Eko Pujiono Pujiono Simamora, Puput Melati Simon Pulung Nugroho, Simon Pulung Sri Astuti Sriyono Sriyono Sujatmika, Sujatmika Yuliana, Dhea Arsinta Zahra Amelia Husna Zuhrohtun Zuhrohtun