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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Falah : Jurnal Ekonomi Syariah AKUNTANSI DEWANTARA Jurnal Manajemen dan Bisnis Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ACCRUALS (Accounting Research Journal of Sutaatmadja) Kajian Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Riset Akuntansi Journal of International Conference Proceedings Bandung Conference Series: Accountancy IJBEM : Indonesian Journal of Business Economics and Management Kajian Akuntansi Insight Management And Business

Rudy Hartanto

Program Studi Akuntansi, Fakultas Ekonomi Bisnis, Universitas Islam Bandung

Author-ID : 3112070

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PERAN TATA KELOLA PERBANKAN SYARIAH TERHADAP RISIKO PERBANKAN SYARIAH DI INDONESIA Rudy Hartanto
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 1 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

The increased penetration of the Islamic banking market in Indonesia is one of the highest in ASIA. The enhancement in the market has an impact on increasing the risk complexity of Islamic banking business activities. Sharia banking risks need to be managed and controlled properly in order to prevent banking failures. Bank governance (corporate governance) is indicated as one of the things that plays an important role in determining the level of risk faced by banks. The purpose of this study is to examine whether good governance can reduce the risk of Islamic banking. This study uses the population of Islamic banking from 2014-2018. The samples obtained in this study are 58 Islamic banks. The results showed that good governance can reduce the banking risk. In addition, the testing using control variables showed that the greater the size of the banking system that is proxied by the total assets, the higher the risk received by banks both from credit risk to investment risk.

Pengaruh Ukuran Perusahaan, Proporsi Komisaris Independent dan Ukuran Komite Audit terhadap Pemilihan Kantor Akuntan Publik (KAP) Hamidah Anugerah Wardani; Magnaz Lestira Oktaroza; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 2 No. 1 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Abstract. This study aims to determine the effect of firm size, the proportion of independent commissioners, and the size of the audit committee on the selection of public accounting firms in state-owned companies. This study uses public accounting firms affiliated with the Big Four and Public Accounting Firms not affiliated with the Big Four as proxies in the selection of Public Accounting Firms to be chosen by the company. The data in this study is secondary data by taking data from the company’s annual report. This research uses descriptive research methods with a quantitative approach. The sample in this study amounted to 22 state-owned coppanies listed on the IDX in the 2016-2020 period. Determination of the sample obtained by using the technique of saturation sampling, The analytical method used is logistic regression analysis. The results of this study indicate that the size of the company has a positive effect on the selection of auditors, while the proportion of independent commissioners and the size of the audit committee has asignificant effect on the selection of a Public Accounting Firm Abstrak. Penelitian ini bertujuan untuk mengetahui perngaruh ukuran perusahaan, proporsi komisaris independen dan ukuran komite audit terhadap pemilihan Kantor Akuntan Publik yang berafiliasi dengan Big Four dan Kantor Akuntan Publik yang tidak berafiliasi dengan Big Four sebagai proksi dalam pemilihan Kantor Akuntan Publik yang akan dipilih oleh perusahaan. Data dalam penelitian ini merupakan data sekunder dengan mengambil data pada laporan tahunan perusahaan. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kuantitatif. Adapun sampel dalam penelitian ini berjumlah 22 perusahaan BUMN yang listing di BEI pada periode 2016-2020. Penentuan sampel diperoleh dengan menggunakan teknik saturation sampling. Metode analisis yang digunakan adalah analis regresi logistic. Hasil penelitian ini menunjukan bahwa ukuran perusahaan berpengaruh positif terhadap pemilihan auditor, sedangkan proporsi komisaris independen dan ukuran komite audit memiliki pengaruh tetapi tidak signifikan terhadap Pemilihan Kantor Akuntan Publik

Pengaruh Ukuran Perusahaan dan Laba Perusahaa terhadap Audit Delay Dea Rizky Amalia Putri; Pupung Punamasari; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 2 No. 1 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Abstract. This study aims to determine the effect of firm size and firm profit on audit delay. This research was conducted on the food and beverage sub-sector consumer good industry companies on the Indonesia Stock Exchange in 2019-2020. The method used in this research is the verification method with a quantitative approach. The data source used is secondary data and the technique used by the researcher is purposive sampling method. So get the data in accordance with the criteria that have been set. The sample used in this study were 66 companies. The hypothesis testing used is multiple linear regression analysis with SPSS version 23 statistical tool. The data analysis process carried out first is descriptive statistics, classical assumption tests (Test for normality, test for heteroscedasticity, test for multicollinearity, test for autocorrelation), multiple regression analysis and then hypothesis testing. From the results of the tests carried out, the results of this study partially show that only company profits have a significant negative effect on audit delay, while company size does not affect audit delay. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan laba perusahaan terhadap audit delay. Penelitian ini dilakukan pada perusahaan consumer good industry sub sector makanan dan minuman di Bursa Efek Indonesia tahun 2019-2020. Metode yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif.Sumber data ang digunakan ialah data skunder dan teknik yang digunakan peneliti menggunakan metode purposive sampling. Sehingga mendapatkan data sesuai dengan kriteria yang telah ditetapkan. Sampel yang digunakan dalam penelitian ini sebanyak 66 perusahaan. Pengujian hipotesis yang digunakan adalah analisis regresi linear berganda dengan alat statistik SPSS versi 23.Proses analisis data yang dilakukan terlebih dahulu adalah statistik deskriptif, uji asumsi klasik klasik ( Uji normalitas, Uji heteroskedastisitas, Uji multikolinearitas, Uji autokorelasi), analisis regresi berganda lalu kemudian pengujian hipotesis. Dari hasil pengujian yang dilakukan, hasil penelitian ini secara parsial menunjukkan bahwa hanya laba perusahaan yang berpengaruh negative secara signifikan terhadap audit delay, sedangkan ukuran perusahaan tidak mempengaruhi audit delay.

Pengaruh Kemampuan dan Pengalaman Auditor Investigatif terhadap Pendeteksian Kecurangan Laporan Keuangan Fuji Siti Fajriani; Pupung Purnamasari; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 2 No. 1 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Abstract. This study aims to determine the effect of the investigative auditor's ability and experience on the detection of financial statement fraud. This research was conducted at the Office of the Financial and Development Supervisory Agency for West Java Province with a sample of 35 respondents. The method used in this study is a descriptive method with a quantitative approach. The data source used is the primary data source with the data collection technique used is a questionnaire. The sample in this study used a non-probability sampling method with purposive sampling technique. The hypothesis testing used is multiple linear regression analysis with SPSS version 23 statistical tool. From the results of the tests carried out, the results of the study indicate that (1) the Investigative Auditor Ability has no effect on the Detection of Fraudulent Financial Statements, (2) Investigative Auditor Experience has a significant effect on Fraud Detection of Financial Statements. Suggestions for further researchers are expected to be able to examine investigative auditors who work in other representative areas. Then it is suggested to add other variables or other factors to the Fraud Detection of Financial Statements. Improve the understanding of investigative auditors in detecting fraudulent financial statements so that they are very clear and understandable so that their use makes investigative auditors complete audit tasks more quickly. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kemampuan dan pengalaman auditor investigatif terhadap pendeteksian kecurangan laporan keuangan. Penelitian ini dilakukan pada Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Jawa Barat dengan sampel yang diperoleh 35 responden. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah sumber data primer dengan teknik pengumpulan data yang digunakan adalah kuesioner. Sampel dalam penelitian ini menggunakan metode non-probability sampling dengan teknik sampling purposive. Pengujian hipotesis yang digunakan adalah analisis regresi linier berganda dengan alat statistic SPSS versi 23. Dari hasil pengujian yang dilakukan, hasil penelitian menunjukkan bahwa (1) Kemampuan Auditor Investigatif tidak berpengaruh terhadap Pendeteksian Kecurangan Laporan Keuangan, (2) Pengalaman Auditor Investigatif berpengaruh secara signifikan terhadap Pendeteksian Kecurangan Laporan Keuangan. Saran bagi peneliti selanjutnya diharapkan dapat meneliti auditor investigatif yang bertugas di daerah perwakilan lainnya. Kemudian disarankan untuk menambah variabel lain atau faktor-faktor lain terhadap Pendeteksian Kecurangan Laporan Keuangan. Meningkatkan pemahaman auditor investigatif dalam pendeteksian kecurangan laporan keuangan agar sangat jelas dan dapat dimengerti sehingga penggunaannya membuat auditor investigatif lebih cepat menyelesaikan tugas audit.

Pengaruh Moralitas Individu terhadap Kecurangan dengan Budaya Etis Organisasi sebagai Variabel Moderasi Syifa Aghnia; Magnaz Lestira Oktaroza; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Abstract. This research is based on a phenomenon that still occurs in State-Owned Enterprises (BUMN) where there are still many incidents of fraud, one of which is caused by a moral crisis. Therefore, this study aims to examine the effect of individual morality on fraud with organizational ethical culture as a moderating variable. This research is a quantitative research with verification method. Respondents in this study were 155 employees of State-Owned Enterprises (BUMN) in the Strategic and High Technology Defense Industry Sector in Bandung City. The method used for sampling is non-probability with the technique used is purposive sampling. This study uses primary data collected through the distribution of questionnaires. The hypothesis testing used is simple regression analysis and moderated regression analysis (MRA) with the help of SPSS version 23 statistical tool. The results show that individual morality has a significant effect on fraud and organizational ethical culture is not able to moderate the influence of individual morality on fraud. Abstrak. Penelitian ini didasarkan pada fenomena yang masih terjadi pada perusahaan Badan Usaha Milik Negara (BUMN) dimana masih banyak terjadi peristiwa kecurangan, yang salah satunya diakibatkan oleh sebuah krisis moral. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh Moralitas Individu Terhadap Kecurangan dengan Budaya Etis Organisasi sebagai variabel pemoderasi. Penelitian ini merupakan penelitian kuantitatif dengan metode verifikatif. Responden dalam penelitian ini adalah 155 orang karyawan Badan Usaha Milik Negara (BUMN) Sektor Industri Pertahanan Strategis dan Teknologi Tinggi di Kota Bandung. Adapun metode yang digunakan untuk pengambilan sampel yaitu non-probability dengan teknik digunakan adalah purposive sampling. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Pengujian hipotesis yang digunakan adalah analisis regresi sederhana dan analisis regresi moderasi atau moderated regression analysis (MRA) dengan bantuan alat statistik SPSS versi 23. Hasil penelitian menunjukan bahwa moralitas individu berpengaruh signifikan terhadap kecurangan dan budaya etis organisasi tidak mampu memoderasi pengaruh moralitas individu terhadap kecurangan

Pengaruh Fraud Triangle Theory terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi Sri Nurhasanah; Pupung Purnamasari; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Abstract. The purpose of this study is to determine the effect of fraud triangle theory on financial statement fraud which is proxied by three variables, namely financial stability, ineffective monitoring, and change auditors by adding a moderating variable, namely the audit committee. The sample in this study were 29 companies in the primary consumer industrial sector listed on the Indonesia Stock Exchange (IDX) with the type of data used in the form of secondary data, namely financial statement data and data for the three-year research period, 2018-2020. The hypothesis testing method in this study is the method of multiple linear regression analysis and moderated regression analysis (MRA) with SPSS 23 software. The results of this study indicate that the fraud triangle theory which is proxied by the ineffective monitoring variable has a significant negative effect on financial statement fraud. The other two variables, namely financial stability and change in auditor have no significant effect on financial statement fraud. This study also proves that the audit committee variable does not moderate the effect of the fraud triangle on financial statement fraud. The suggestions for further research are to use other variables, use samples from other sectors, use qualitative data for audit committee variables, and increase the research period. Abstrak. Tujuan peneltian untuk mengetahui pengaruh fraud triangle theory terhadap kecurangan laporan keuangan ynag diproksikan dengan tiga variabel yaitu financial stability, ineffective monitoring, dan change auditor dengan menambahkan variabel moderasi yaitu komitee audit. Sampel pada penelitiian ini yaitu sebanyak 29 perusahaan di sektor industri konsumen primer ynag terdaftar di Bursa Efek Indonesia (BEI) dengan jenis data ynag digunakan berupa data sekunder yaitu data laporan keuangan dan data periode penelitian tiga tahun yaitu 2018-2020. Adapun metode pengujian hiipotesis pada penelitian ini yaitu metode analisis regresi linier berganda dan analisis regresi moderasi menggunakan software SPSS 23. Kesimpulan pada penilitian ini yaitu membuktikan bahwa fraud triangle theory ynag diproksikan oleh variabel ineffeective moniitoring berpengaruh negatiif signifkan terhadap kecuranganilaporan keuangan. Adapun 2 variabelilainnya yaitu fnancial stabilityidan change in auditor tidakiberpengaruh signifkan terhadap kecurangan pelaporan keuangan. Penilitian ini juga membuktiikan bahwasanya variabel komitee audit tidak memoderasi pengaruh fraud triangle terhadap kecurangan pelaporan keuangan. Adapun saran bagi penelitian selanjutnya yaitu menggunakan variabel lain, menggunakan sampel sektor lain, menggunakan data kualitatif untuk variabel komitee audit, dan menambah periode penelitian.

Pengaruh Kualitas Audit dan Komite Audit terhadap Manajemen Laba Faisal Baqir Tahmidi; Magnaz Lestira Oktaroza; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Abstract. This research was conducted with the aim of knowing the effect of audit quality and audit committee on earnings management. The objects that become variables in this research are audit quality, audit committee, and earnings management. The subjects in this research were manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The research method is a verification method with a quantitative approach. In testing the research objectives, the researchers used multiple regression analysis with a research sample of 30 companies or 150 observations with an observation period of 2016 – 2020. The results of the research test showed that audit quality had a significant negative effect on earnings management, while the audit committee had a significant negative effect on earnings management. Suggestions for further researchers are that it is expected to extend the observation period which is expected to reproduce data and provide better results, and it is expected to be able to add other independent variables that can explain earnings management such as company size, auditor reputation, audit tenure and ownership structure on earnings management, and expanding the sample of companies, such as banking, property, or all companies listed on the Indonesia Stock Exchange. Abstrak. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kualitas audit dan komite audit terhadap manajemen laba. Objek yang menjadi variabel dalam penelitian ini adalah kualitas audit, komite audit, dan manajemen laba. Subjek dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode verifikatif dengan pendekatan kuantitatif. Dalam melakukan pengujian terhadap tujuan penelitian, peneliti menggunakan analisis regresi berganda dengan sampel penelitian sebanyak 30 perusahaan atau 150 pengamatan dengan rentang waktu pengamatan 2016 – 2020. Hasil pengujian penelitian menunjukan bahwa kualitas audit berpengaruh negatif signifikan terhadap manajemen laba, sedangkan komite audit berpengaruh negatif signifikan terhadap manajemen laba. Saran bagi peneliti selanjutnya yaitu diharapkan untuk memperpanjang periode pengamatan yang diharapkan dapat memperbanyak data dan memberikan hasil yang lebih baik, dan diharapkan untuk dapat menambahkan variabel independen lain yang dapat menjelaskan manajemen laba seperti ukuran perusahaan, reputasi auditor, audit tenure dan struktur kepemilikan terhadap manajemen laba, serta memperluas sampel perusahaan, seperti perbankan, properti, atau seluruh perusahaan yang terdaftar di Bursa Efek Indonesia.

Ownership Structure and Auditor Choice: Evidence in State-Owned Enterprises in Indonesia Rudy Hartanto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6549

This study was conducted to examine whether the ownership structure, namely large shareholders and multiple shareholders in SOE, has an influence on the selection of external auditors through the approach to ownership structure and board characteristics. This test is carried out on SOEs listed on the Indonesia Stock Exchange (IDX). The sample in this study is as many as 20 SOEs have been listed on the IDX, with a total 120 samples of SOEs from 2016 to 2021. The test results show that the ownership structure consisting of multiple large stakeholders and large stakeholders has no effect on auditors’ choice. This can happen because the ownership structure of all SOEs is still dominated by ownership from the government. In addition, independent commissioners also have no influence on auditors’ choice. An independent commissioner in a SOE is a matter that must be fulfilled based on the laws and regulations. Other findings in the form of firm size and audit committee have a positive effect on auditor choice. This shows that the larger a SOE and the more audit committees, the greater the need for a better audit than the big four auditors.

Maqasid Sharia Index and Efficiency Indonesian Sharia Banking: Pre-Merger & Post Merger Riyang Mardini; Irena Paramita Pramono; Rudy Hartanto; Fathurahman Marshall Avicenna; Ilmawati Aranni; Rida Adinda
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.10183

This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative research model that uses secondary data in the form of quarterly financial reports obtained from the annual report. The data analysis used is a non-parametric approach Data Envelopment Analysis (DEA) and Maqasid Syariah Index (MSI) to measure the level of efficiency of the financial performance of the Islamic banking industry in Indonesia through three main categories of Ibn Ashur's maqashid sharia developed by Abu Zahrah, namely tahdzib al-fard ( individual education), iqamah al-adl (justice) and maslahah (welfare). The result of this study show that Islamic Financial Performance and Efficiency Level have not shown a significant increase.

Pengaruh Kondisi Keuangan, Kompleksitas Operasi dan Umur Perusahaan terhadap Audit Report Lag Wildan Bani Adam; Pupung Purnamasari; Rudy Hartanto
Jurnal Riset Akuntansi Volume 2, No. 2, Desember 2022, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v2i2.1495

Abstract. This study aims to determine the effect of financial condition, operating complexity, and company age on audit report lag. The sample in this study were 34 property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange (IDX) with the type of data in the form of secondary data, namely financial statement data and data for the three-year research period, 2018 to 2020 with a total of 102 observational data. Sampling using purposive sampling method that follows predetermined criteria. The hypothesis testing method in this research is using multiple regression analysis method using SPSS software version 23. The results of this study indicate that simultaneously financial condition, operating complexity, and company age affect audit report lag. However, partially or individually, it shows that the complexity of the operation and the age of the company affect the audit report lag. Meanwhile, the financial condition variable has no effect on audit report lag. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kondisi keuangan, kompleksitas operasi, dan umur perusahaan terhadap audit report lag. Sampel pada penelitian ini sebanyak 34 perusahaan sektor properti, real estate, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) dengan jenis data berupa data sekunder yaitu data laporan keuangan dan data periode penelitian selama tiga tahun yakni tahun 2018 sampai dengan tahun 2020 dengan total 102 data pengamatan. Pengambilan sampel menggunakan metode purposive sampling yang mengikuti kriteria yang sudah ditentukan. Metode pengujian hipotesis pada penelitian ini yaitu menggunakan metode analisis regresi berganda dengan menggunakan software SPSS versi 23. Hasil penelitian ini menunjukkan bahwa secara simultan kondisi keuangan, kompleksitas operasi, dan umur perusahaan berpengaruh terhadap audit report lag. Tetapi, secara parsial atau individu menunjukkan bahwa kompleksitas operasi dan umur perusahaan berpengaruh terhadap audit report lag. Sementara itu variabel kondisi keuangan tidak berpengaruh terhadap audit report lag.

Co-Authors Adila Syakira Al-alliya Alia Alifa Ibrahim Andhika Anandya Annisa Nadiyah Rahmani Atwal Arifin Atwal Arifin, Atwal Aulia, Asti Taskiyatul Boyke Rahmat Ramdani Dea Rizky Amalia Putri Dwi Rahayu Edi Sukarmanto Epi Fitriah Faisal Baqir Tahmidi Fathurahman Marshall Avicenna Fuji Siti Fajriani Hamidah Anugerah Wardani Helni Mutiarsih Jumhur Hilman Ferianto Ilmawati Aranni irena Paramita Pramono Irena Paramita Pramono Irena Paramita Pramono Kamila, Zahra Kania Nurcholisah Laksono Trisnantoro Lukmannul Hakim Firdaus Magnaz Lestira Oktaroza Mahameru Rosy Rochmatullah Mey Maemunah Nopiyanti, Witri Nurleli Nurleli Pramono, Irena Paramita Pupung Punamasari Pupung Purnamasari Puspita, Nadiya Dwi Rida Adinda Rini Lestari Riyang Mardini Rochmatullah ., Rochmatullah Salma Sania Sri Fadilah Sri Nurhasanah Suangga, Asri Syifa Aghnia Tria Apriliana Wildan Bani Adam Yuhka Sundaya Yuni Rosdiana

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