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Endang Kiswara
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ANALISIS PENERAPAN INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 PADA PT. SAMPOERNA AGRO, Tbk Adita Adita; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Biological assets are plant and animal live which have biological transformation. Biologicaltransformation consists of a process of growth, degeneration, production, and procreation thatcause qualitative and quantitative changes. Standards which arrange the biological asset is IAS 41.The analysis of this study was conducted using comparative qualitative method through a casestudy in one of the farm company which is listed in Indonesia Stock Exchange, PT. SAMPOERNAAGRO, Tbk. The data which is used is secondary data from annual report in 2011. The analysis ofthis data was processed using descriptive quantitative method in order to find the impact of theapplication of IAS 41 in that company. The results of this study showed there was no significantdifferent between the measurement, recognition, and disclosure of biological assets before andafter applied IAS 41. But when IAS 41 was applied there was no confession about the existence ofaccumulation depreciation, so that there is an increase of those biological assets. Themeasurement of biological assets used fair value so that it is more relevant than today. Thebiological assets are grouped based on the age of the plant to measure the fair value.
PENGARUH PERGANTIAN ANGGOTA DIREKSI TERHADAP RENDAHNYA BEBAN PENELITIAN DAN PENGEMBANGAN : PENGUJIAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL INDEPENDEN DAN VARIABEL MODERATING (Studi Pada 10 Perusahaan Go Public) Irma Lutfiana; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the relationship between the turnover member of directors with the research and development expenditures, to testing the ownership as independent variables and moderating variables. This research refers to research conducted by Graber (2003). There are differences between this study with research conducted by Graber (2003). In their study, Graber (2003) did not conduct testing of managerial ownership, but in his study, Graber (2003) reveals a theory which states that ownership can alleviate negative influence between the turnover member of directors and research and development expenditures. Based on the theory of managerial ownership tested as moderating variables. In connection with the theory expressed by Graber (2003), the test is also performed managerial ownership as an independent variable that refers to the study Cho (1992). This is to test whether managerial ownership is the independent variable or moderating variables in the relationship between the turnover member of directors with research and development expenditures. The research was conducted by quantitative methods on the financial statements of listed companies in Indonesia Stock of Exchange during the period 2007-2011. Total sample is 10 firms, determined by purposive sampling method. The method of testing hypotheses using multiple regression test. The results in line with those performed by Graber (2003), which showed a negative and not significant correlation between turnover member of directors with research and development expenditures. The results also showed that both managerial ownership is not as independent variables and the variables moderating the negative relationship between turnover member of directors and research and development expenditures.
PENGUKURAN TERHADAP PENGGUNAAN TEKNOLOGI INFORMASI AUDIT DAN PERSEPSI KEGUNAAN Yosua Carisma; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Information technology today is growing very rapidly so that information technology plays an important role and become a staple of the human. This research aims to examine the use of information technology auditing and perceived importance. This research is a replication of the research that has been done by Janvrin et al (2008) in the United States with some modifications due to differences in the location of the object population, and methods of analysis. Totally responden of 46 auditors who work in the public accountant Bigfour and non Bigfour used in this study. Data analysis method that has been used is Partial Least Square with statistical programs SmartPLS 2.0 M3. This research is expected to measure the importance of the use of information technology audit so that it can directly affect the audit assessment and the effectiveness and efficiency of the work of auditors. The result of this researchindicate that perceived usefulness has a positive and significant influence with the examination of the use of information technology and the importance of perception.
FAKTOR-FAKTOR EFEKTIVITAS SISTEM E-AUDIT (STUDI EMPIRIK PADA E-AUDIT PERJALANAN DINAS BPK RI PERWAKILAN PROVINSI JAWA TENGAH) Dewi Nindyastuti; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors the effectiveness of e-audit system in the BPK RI Representative of Central Java province. The variables associated with the effectiveness of e-audit system, such as the competence of the examiner, the audit findings, perceived ease, perceived usefulness, quality systems, and quality information. This study was conducted with non-probability method through a case study with a population of respondents is representative examiner BPK which has implemented the e-audit as many as 17 people. Tests were conducted in the study using SPSS 19 with the type of non -parametric tests such as the Shapiro Wilk normality test, and hypothesis testing with Pearson Product Moment correlation test.The results showed that there is a positive and significant relationship between the variables of audit findings, perceived ease of use, perceived usefulness, system quality, information quality and effectiveness of e-audit system.
PENGARUH KETERLIBATAN AUDITOR INTERNAL DALAM MANAJEMEN RISIKO PERUSAHAAN Yosua Hasudungan Nainggolan; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is to examine and give evidence empirical on the influence of level involvement of internal auditor and characteristic relations with auditor internal audit committee against reporting damage procedure risk management company. This research is replication of research de Zwaan, et al( 2009 ) who examines about the role of internal auditor in risk management companies in Australia with test level involvement of internal auditor in risk management and characteristic relations with auditor internal audit committee. On current internal auditors should role well based on procedure and duty anyway because almost any company currently has implemented risk management company ( ERM ).There are 2 variables in this research, namely the levels the involvement of internal auditor with an indicator ERM  roles and characteristic of relations with the auditors internal audit committee with an indicator the level of objectivity. The population of this research is the internal auditor and audit committee working state companies. A sample of research accounts for 47 one who will next measured based on high and low level of involvement in the company, they risk management weak and strong their relationships with audit committee. The method used is a 2-way ANOVA method.            Based on the results of the study can be obtained from the conclusion that the internal auditor's engagement level high in ERM influential negatively to reporting procedures, the risk of damage while the characteristics of the internal auditor's relationship with the audit committee has no effect on the reporting of the damage risk procedures. The implication of this research is the internal auditor should not be too involved in the risk management process and the level of objectivity that should always be observed, although there is a strong relationship with the audit committee. 
ANALISIS TERHADAP PENERAPAN THEORY OF CONSUMER ACCEPTANCE TECHNOLOGY PADA E-SPT Prita Saraswati; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to predict the factors that influence taxpayer behavior towards the use of E-SPT interests in Indonesia. This research is a replication of the study Kulviwat, et al. (2007) that integrates Technology Acceptance Model (TAM) by Pleasure, Arousal, and Dominance (PAD) into a model of Consumer Acceptance Technology (CAT). The research was conducted on corporate taxpayers in Jakarta, Indonesia. The object of this research is the application of taxes in particular E-SPT was developed by the Indonesian Directorate General of Taxation. The sample used in this study were 57 companies that have used the tax application in particular E-SPT. Data analysis method used is Smart PLS 2.0.This study uses the variable perceived of relative advantage, perceived usefulness, perceived ease of use, pleasure, arousal, dominance, attitudes, and intentions in using E-SPT. The results of this study indicate that the taxpayer attitudes are the main factors affecting the taxpayers interest in using e-SPT. Consumer Acceptance Technology (CAT) can be integrated as a research model for explaining the corporate taxpayers to use E-SPT.The results of this study showed that the perceived of relative advantage, pleasure, arousal, and dominance have significant and positive impact on the attitude required to use E-SPT. Perceived usefulness and perceived ease of use have no significant effect on the attitude of taxpayers to use E-SPT. So, to increase the use of E-SPT returned by the taxpayer perceived of relative advantage, pleasure, arousal, and dominance of E-SPT need to be improved. 
Analisis Hubungan Antara Opini Auditor dan Kualitas Audit dengan Penjualan Saham Institusional Isasari Karuniani Gusti; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relation of auditor opinion and audit quality to stocks traded. This study is using ANOVA, which is used for examine the relation of independent variable with dependent variable. Data samples for this study is 350 companies listed in Indonesia Stock Exchange in 2010.The results indicate that the size of audit firms which is audited the company does influence the shares traded. The size of audit firms uses t-test. Auditor opinion, audit contract, and auditor specialization not make difference significantly to the shares traded. These variables use ANOVA. The importance of auditor opinion indicates the needed of the investor to do more research about company before invest to the company and for company to publish more company profile for external user.
ANALISIS HUBUNGAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Marisanti Marisanti; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the relationship between the profitability with the level of Intellectual Capital Disclosure on banking industry in Indonesia. The profitability is measured using the ratio of Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) and net income to its total assets, and the level of Intellectual Capital Disclosure (ICD) is measured using Intellectual Capital Disclosure Index. The population on this study was a banking industry listed in Indonesia Stock Exchange (IDX) for the year 2010 and 2011. The research sample is 54 companies. Type of data used is secondary. Analysis tool used was pearson correlation. The analysis data technique and hypothesis testing using SPSS software. The result of this research supported a statistically significant inverse relationship between the level of intellectual capital disclosure with EBITDA and net income. The simultaneous analysis resulted that both EBITDA and net income affect the level of intellectual capital disclosure but not inferential for all populations sampled research.
PERAN AUDIT INTERNAL DALAM PENGUNGKAPAN KELEMAHAN MATERIAL SEBAGAI PENUNJANG TATA KELOLA PERUSAHAAN YANG BAIK Samatha Adisty Ekasiwi; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors and the role of internal audit that affect the likelihood of disclosure of material weaknesses in the company in Indonesia. This research study is a replica of Lin et al. where the difference with previous studies is the study conducted in Indonesia and had conducted a survey using a questionnaire first. There are six variables that might impact on the disclosure of material weaknesses in the company. The three variables are indicators of the Attributes of Internal Audit Function (IAF), namely competence, objectivity, and investment. Three other variables are indicators of the Internal Audit Activity Function (IAF) is the grade of internal audits, follow-up and coordination.The results show the competence of internal auditors has no effect on the disclosure of material weaknesses, internal auditor objectivity positive influence on disclosure of material weaknesses, investments in internal auditor has no effect on the disclosure of material weaknesses, internal audit grade does not affect the disclosure of material weaknesses, follow-up on audit findings are not affect the disclosure of material weakness, and coordination between the internal auditor with the external auditor has no effect on the disclosure of material weaknesses.Implications of the results of research on good corporate governance, internal auditor competence is not in line with the principles of accountability, objectivity of internal auditors in line with the principles of transparency and independence, investment in internal auditors do not fit the principles of fairness and equity, internal audit grade do not meet the principles of accountability, follow-up audit findings has not been effective in accordance basic guidelines for transparency, coordination with external auditors can not satisfy the principle of independence.
ANALISIS PERBEDAAN RASIO KEUANGAN SEBAGAI TOLOK UKUR KINERJA PERUSAHAAN ASURANSI UMUM JOINT VENTURE Dewi Pramita; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to distinguish between Joint Venture General Insurance Companies that have a good performance and those who are less performing well. This research is a replication of the research that has been done by Soekarno and Azhari (2009), with different variables, sample, and analyzed method. This difference occurs because of differences in rating source, this research used the rating of general insurance company from infobank magazine, while previous research was rated by AAUI (Indonesia General Insurance Association). The purpose of replication in this research was to determine whether differences in rating source will affect the differences in research results.Totally 14 samples of Joint Venture General Insurance Companies was used in this research. Data analysis method that has been used is Kruskal Wallis Test with SPSS 19 statistic program.The surveys’ results showed that there was a significant different between Joint Venture General Insurance Companies that have a good performance and those who are less performing well. There are also four ratios which are RBC, Technical Reverse to Investment Ratio, Investment to Technical Reverse and Debt on Claims Ratio, and Expense Ratio that stand as the most influential ratios to distinguish the performance of joint venture general insurance companies. In addition, the result suggest business people to be concerned toward those four ratios, to increase their companies’ performance.    
Co-Authors Adita Adita Aloysius Christian Rico Aditama Dewi Nindyastuti Dewi Pramita Enjelina Intan Prima Dewi Erdhina Putri Riyanti Fatkhur Haris Irfan Firdaus Nikmatullah Akbar Hadjar Annisya Irma Lutfiana Isasari Karuniani Gusti Marisanti Marisanti Muhammad Evan Secarian Pradesta Ariningtika Prita Saraswati Riyan Kurniawan Samatha Adisty Ekasiwi Tegar Satriyo Notohatmodjo Yosua Carisma Yosua Hasudungan Nainggolan