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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Bulletin Research In Management and Accounting (RIMA) Journal of International Conference Proceedings Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance Risk Management Compliance and Sustainability Research In Management and Accounting (RIMA)
Indra Kusumawardhani
UPN “Veteran” Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI YANG MEMPENGARUHI PILIHAN KARIR Pasaribu, Hiras; Kusumawardhani, Indra
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to determine the differences in perception between accountingstudents start the semester and final semester of the factors that influence careerchoices in terms of financial rewards, professional training, social values, the workenvironment, job security and the labor market and personality. The study wasconducted on 100 students in the first year of the study period and 100-yearstudents at the end of the study program at the Faculty of Economics of AccountingStudies UPN "Veteran" Yogyakarta. Of the 200 respondents to respond to thequestionnaire. Hypothesis testing is done with different test independent sample T-test if the data were normally distributed and using Mann-Whitney test when thedata are not normally distributed. The results showed that perceptions of accountingstudents regarding the factors that influence career choices, it can be concluded thatthere are differences in perceptions of accounting students start the semester andfinal semester as seen from accountants who desire a career in terms of salary orfinancial rewards, professional training, professional recognition, social values, workenvironment and personality. While considerations of labor market concluded thatthere is no difference in the views of accounting students start the semester andfinal semester.Keywords: perceptions and career choices
PENGARUH KONDISI KEUANGAN, FINANCIAL DISTRES, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Kusumawardhani, Indra
Jurnal Bulletin Vol 16, No 1 (2018): April
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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Abstract

Effect of Financial Conditions, Financial Distress, Profitability and Company Size on Going Concern Audit Opinions. The aim of this study is to examine whether Financial Condition, Firm Size, Profitability and Financial Distress affect Going Concern Audit Opinion on the mining companies listed in Indonesian Stock Exchange during 2011-2015. 30 samples were obtained with purposive sampling. Results show that Financial Condition, Financial Distress and Profitability affect Going Concern Audit Opinion, while only Firm Size did not affect Going Concern Audit Opinion.
THE INFLUENCE OF REAL PROFIT AND CORPORATE GOVERNANCE MANAGEMENT AGAINST CREDIT RATING IN INDONESIA Kusumawardhani, Indra; Windyastuti, Windyastuti; Susanto, Anindyo Aji
RIMA - Research In Management and Accounting Vol 2, No 1 (2019): June
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2600

Abstract

This research investigated whether real earnings management and corporate governance affect the firm’s credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm’s credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm’s credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.
Comparative Analysis of the Financial Performance of Financing Institutions Before and After the Credit Delay Policy Pambudi, Bryan Akram; Kusumawardhani, Indra; Zuhrohtun, Zuhrohtun
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2014

Abstract

This study aims to examine differences in the financial performance of the Financial Institutions. The measured financial performance is Non Performing Loan (NPL), Return On Asset (ROA), and Current Ratio. The population in this research is a financial institution listed on the Indonesia Stock Exchange (IDX). The sampling method used purposive sampling technique with the criteria of companies that have businesses in the consumer finance sector and have complete information to process research data. The samples obtained from the use of this technique is 8 companies and 48 observations. The analytical method used is the Wilcoxon/Shapiro-Wilk test to test the hypothesis. The results show that there are significant differences in Non Performing Loan  (NPL), Return On Assets (ROA), and Current Ratios of Financing Institutions before and after credit payment delay policy.
Determinants of Financial Statement Integrity Hia, Hidayanti; Kusumawardhani, Indra
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2677

Abstract

Firms and financial statements are closely related. This study examine whether intellectual capital, managerial ownership, institutional ownership and firm size affect  the integrity of financial statements. This study uses the consumer goods sector firms that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Purposive sampling is used as a method of selecting research samples and analyzed by multiple regression methods. The result show that intellectual capital, managerial ownership and firm size affect the integrity of financial statements. But institutional ownership does not affect the integrity of financial statements.
Determinants of Financial Statement Integrity Hia, Hidayanti; Kusumawardhani, Indra
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2677

Abstract

Firms and financial statements are closely related. This study examine whether intellectual capital, managerial ownership, institutional ownership and firm size affect  the integrity of financial statements. This study uses the consumer goods sector firms that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Purposive sampling is used as a method of selecting research samples and analyzed by multiple regression methods. The result show that intellectual capital, managerial ownership and firm size affect the integrity of financial statements. But institutional ownership does not affect the integrity of financial statements.
The Effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management Kusumawardhani, Indra; Murdianingrum, Sri Luna
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 1 (2022): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.635 KB) | DOI: 10.31098/jgrcs.v2i1.801

Abstract

Earnings are commonly used as one of the measuring instruments to determine firms’ performance. Earnings numbers indicated firms' ability to manage resources and earnings information will be used by users to make decisions related to firms' performance and tax collection. Earnings management practices are mostly influenced by the conflict of interest between principals and agents, but they can be minimized with good corporate governance. The objective of this research is to determine the effect of Institutional Ownership, Managerial Ownership, and Deferred Tax Expense on Earnings Management. Research samples were taken from 383 nonfinancial firms listed on the Indonesia Stock Exchange from 2017 to 2019 by using the purposive sampling technique. The independent variables used in this research were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Research results suggested that Institutional Ownership and Managerial Ownership affected Earnings Management, while Deferred Tax Expenses have no effect on Earnings Management
The Effect of Time Budget Pressure, Integrity, and Motivation on Auditor Performance: A Case Study on the Development Supervisory Board Special Region of Yogyakarta Representative Marits, Nadhira Elmaghani; Kusumawardhani, Indra
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3549

Abstract

This study aims to examine and provide empirical evidence on the effects of time budget pressure, integrity, and motivation on auditor performance. The research was conducted at the Representative Office of the Development and Financial Supervisory Board located in the Special Region of Yogyakarta, Indonesia. A quantitative research method was employed to systematically analyze the relationships between the variables. Primary data was collected through online questionnaires administered to respondents via Google Forms, ensuring convenience and accessibility. The study utilized a purposive sampling technique, selecting respondents based on specific criteria. The criteria included auditors who had successfully completed auditor training and education programs and possessed a minimum of one year of work experience in the field. A total of 61 respondents participated and completed the questionnaire, providing a robust dataset for analysis. The findings of the study revealed that time budget pressure, integrity, and motivation each have a significant and measurable impact on auditor performance, highlighting their importance in the auditing profession
FRAUD HEPTAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING USING THE METHOD OF BENEISH M-SCORE Handayani, Deanita; Kusumawardhani, Indra
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23440

Abstract

This research examines the determinants of fraudulent financial reporting among banking companies listed on the Indonesia Stock Exchange during the period 2019–2023, employing the Fraud Heptagon Theory and the Beneish M-Score approach. The study seeks to empirically assess the influence of financial stability, personal financial need, external pressure, financial targets, industry characteristics, ineffective oversight, total accruals, board of director changes, the frequency of corporate governance training, and executive director remuneration on the occurrence of fraudulent financial reporting. The results indicate that financial stability, financial targets, and total accruals have a significant impact on fraudulent financial reporting, whereas the remaining variables do not exhibit a statistically significant relationship. This study enhances the understanding of fraud detection in financial disclosures and underscores the necessity of robust oversight and achievable financial objectives to reduce fraudulent behavior. Future studies are encouraged to investigate additional predictors and utilize alternative models to better forecast financial statement fraud.
THE INFLUENCE OF REAL PROFIT AND CORPORATE GOVERNANCE MANAGEMENT AGAINST CREDIT RATING IN INDONESIA Kusumawardhani, Indra; Windyastuti, Windyastuti; Susanto, Anindyo Aji
Research In Management and Accounting (RIMA) Vol. 2 No. 1 (2019): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2600

Abstract

This research investigated whether real earnings management and corporate governance affect the firm’s credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm’s credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm’s credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.
Co-Authors Handayani, Deanita Hia, Hidayanti Hiras Pasaribu Kunti Sunaryo Marits, Nadhira Elmaghani Pambudi, Bryan Akram Sari, Hana Indah Sri Luna Murdianingrum, Sri Luna Susanto, Anindyo Aji Windyastuti Windyastuti, Windyastuti Zuhrohtun Zuhrohtun