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Supriyati .
Accounting Departement, STIE Perbanas Surabaya, Indonesia
Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGUJIAN EMPIRIS ATAS AUDIT DELAY PADA PERUSAHAAN PERBANKAN GO PUBLIC DI BEI JAKARTA TAHUN 2005-2009 Anike Wulansari; Supriyati .
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.315

Abstract

It is noted that the delay of any information will attract some negative reaction because it would be useless. The objective of this study is to analyze the influence of profitability, profit and loss, auditor opinion, public accountant size, auditor previous opinion, going concern and company size towards the audit delay in banking companies that have been listed in Jakarta Stock Exchange, Indonesia in 2005 until 2009. This research used census method on the companies that have been listed in Jakarta Stock Exchange. The analysis of hypothesis is using Multiple Regressions. Prior to hypothesis test, normality of the data test was done using kolmogorof-Smirnov test. The result of multiple regression model shows that audit delay was influenced by profitability and auditor previous opinion, with the significance at 10%. Yet, profit and loss, public accountant size, auditor opinion, company size and going concern were not significant factors. Based on such results, it is recommended that the auditor should increase the effectiveness and efficiency of his audit performance and, for all existing studies; they should contribute to the current literature on Auditing.
The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors Dedi Heru Prihandoko; Supriyati Supriyati
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.2033

Abstract

The purpose of this study is to analyze the effect of company growth and financial distress on auditor switching with going concern audit opinion as a moderating variable. The data used in this research are secondary data obtained from Indonesia Stock Exchange. The sample used in this study is 25 infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX). The study period is 5 years (2013-2017). Sampling in this study is conducted using purposive sampling method. The analysis techniques used are descriptive analysis, logistic regression, and moderated regression analysis. The dependent variable used is auditor switching, while the independent variables are company growth and financial distress, with going concern  audit opinion as the moderating variable.  The results show that company growth has no effect on auditor switching, financial distress has an effect on Auditor switching, going concern audit opinion has no affect and cannot moderate the effect of company growth on auditor switching, going concern audit opinion has an effect but cannot moderate the effect of financial distress on auditor switching.
INDUSTRIALISASI PERTAMBAKKAN KABUPATEN SIDOARJO SEBAGAI UPAYA PENINGKATAN KEMAKMURAN MASYARAKAT Supriyati Perbanas; Aniek Perbanas; Meliza Perbanas
JPM17: Jurnal Pengabdian Masyarakat Vol 2 No 03 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v2i03.1073

Abstract

Kabupaten Sidoarjo sejak tahun 2012 telah menetapkan kecamatan Candi, Jabon dan Sedati sebagai kawasan minapolitan. Kawasan minapolitan ini diharapkan akan menjadi kawasan industrialisasi pertambakkan yang akan mampu meningkatkan perekonomian masyarakat. Kawasan minapolitan diarahkan pada perubahan teknologi budidaya tambak, penciptaan jiwa kewirausahaan dan komersialisasi industri pertambakkan. Kegiatan ipteks bagi wilayah yang telah dilaksanakan selama tiga tahun ini bertujuan untuk mendukung dan melakukan pendampingan terwujudnya kawasan minapolitan di Kabupaten Sidoarjo. Kegiatan yang dilakukan berupa diskusi, pelatihan dan pendampingan kepada kelompok tani tambak yang ada di desa Kedung Peluk dan Gebang Kecamatan Candi Sidoarjo. Hasil kegiatan pengabdian kepada masyarakat menunjukkan bahwa pertama teknologi budidaya organik sangat tepat untuk kondisi lahan pertambakkan di wilayah itu khususnya setelah adanya lumpur lapindo. Kedua, munculnya wirausaha baru melalui kelompok bandeng badjuri yang dititikberatkan pada pengolahan hasil tambak mampu meningkatkan perekonomian masyarakat. Ketiga, guna menunjang upaya mewujudkan minapolitan tersebut perlu didukung dengan peningkatan jejaring bersama pihak ketiga, dukungan infrastruktur pemerintah daerah, dukungan pihak akademisi. Kawasan minapolitan ini harus diwujudkan melalui kegiatan perancangan, sosialisasi, publikasi dan evaluasi yang berkesinambungan.Keyword: Minapolitan, Budidaya, Kewirausahaan, Komersialisasi.
Does Tax Avoidance Matter in Sustainaility Reporting-Financial Performance Relationship: Evidence From Indonesia Nadya Indah Pangestu; Supriyati
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p1-13

Abstract

Financial performance is a measure of the success of a company's operation. Optimum financial performance is said to be achieved when company operation successfully increases company turnover. Sustainability reporting uncovers the financial and non-financial aspects of this company's operations. This research aims to examine the effect of sustainability reporting on financial performance with tax avoidance as mediating variable. This research was conducted in 58 companies that led sustainability reporting in the 2014-2018 period. Data were analyzed with regression and causal step testing. This research has some results, which among others are: that sustainability reporting has a positive effect on corporate financial performance and that tax avoidance has a negative effect on corporate financial performance. It was also found that tax avoidance is not mediating variable for the effect of sustainability reporting on corporate financial performance.
Co-Authors Aniek Perbanas Anike Wulansari Dedi Heru Prihandoko Meliza Perbanas Nadya Indah Pangestu