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All Journal Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Riset Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Islamic Business and Economics (IJIBEC) Forum Bisnis dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia International Journal of Islamic Business and Economics (IJIBEC)
Etna Nur Afri Yuyetta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Diponegoro Journal of Accounting

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PENGARUH KUALITAS AUDIT DAN TENURE AUDIT TERHADAP AUDIT REPOT LAG (ARL) DENGAN SPESIALISASI AUDITOR INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan–Perusahaan Manufaktur yang Listing di BEI tahun 2010–2012) Permata Dewi, Sandiba Giwang; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze how audit quality and tenure audit correlate affect audit report lag with auditor industry specialization as a moderating variable of empirical studies on manufacturing companies listed in Bursa Efek Indonesia during the period of 2010 – 2012. Audit quality using earning surprise benchmark proxy and tenure audit are utilized as independent variables. Dependent variable in this research is audit report lag.            Data used in this research are collected from financial statements of manufacturing companies listed in IDX fact book and Indonesian Capital Market Directory. The population of this research comprise of manufacturing companies listed in Bursa Efek Indonesia during the period of 2010 – 2012 with a total of 75 companies. The samples are determined using purposive sampling method. Data used in this research are secondary data from financial statement of the aforementioned manufacturing companies. Analysis of data is carried out using multiple regression method with the aid of SPSS Version 16 computer program.            This research reveals that tenure audit moderated by auditor industry specialization shows shorter audit report lag compared to that of the non-specialists, whereas the audit quality with earning surprise benchmark proxy is not moderated by auditor industry specialization. Good audit quality moderated by auditor industry specialization does not contribute to audit report lag.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Claudia, Andriane; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of  intellectual capital on financial performance and market value of the company. Independent variable used in this study is intellectual capital which measured by VACA, VAHU, and STVA, while dependent variable are financial performance consists of Return on Asset, Return on Equity, Growth Revenue, and Economic Value Added, and the market value measure by Market to Book ValueThe population used in this study consist of stated-own enterprises listed on the Indonesia Stock Exchange in 2010-2014. The sampling method used in this study is purposive sampling and obtained 17 companies. This study uses multiple regression analysis for hypotheses testing.The results of this study showed that intellectual capital simultaneously influence in return on asset, return on equity, growth revenue, economic value added and market to book value, but when its component partially tested, each component showed a different effect to the dependent variables.
PENGARUH CORPORATE SOCIAL RESPONSIBILTY (CSR) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013) Ramadhana, Yusri; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine how the effect of the practice of Corporate Social Responsibility (CSR) by companies to the corporate performance, specifically corporate financial performance (accounting-based view) and corporate market performance (market-based view). In this study, the independent variable CSR that consists of six categories of CSR according to Global Reporting Initiative (GRI) namely economical impact, employment, environtment, product responsibilty, Social-Human Rights, and local people and based on Clarkson stakeholder framework will be tested its effect on the dependent variable corporate’s financial performance which is proxied by Return on Assets (ROA), Return On Equity (ROE), and Return On Sales (ROS) and corporate 's market performance which is proxied by Tobin's q. This study also used control variables, namely firm size, sales growth, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period in 2009-2013 with the total sample were 617 companies which determined by purposive sampling method. Data analysis in this research carried out by using the classical assumption, whereas hypothesis testing carried out by using multiple linear regression analysis with two-equation model. The results of this study show that CSR has positive and significant effect on the corporate's financial performance and corporate’s market performance. This study also found that the corporate's size has positive and signifikant effect on corporate’s market performance; leverage has negative and significant effect on the corporate's financial performance, and has positive and signifikant effect on corporate’s market performance; the corporate's sales growth has positive and significant effect on corporate’s financial performance and corporate’s market performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA PENAWARAN UMUM SAHAM PERDANA Purbarangga, Ade; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aim to examine the variables that influence the level of underpricing oninitial public offering. The variables examined include auditor reputation, firm size, firmage, return on equity, and the precentage of offers moderated by market capitalization andtotal liabilities. The research was carried out by multiple regression analysis. Datacollection tools used were observational studies and literature study with purposivesampling method. Sample of 91 companies from a population of 132 companies. Theresearch concluded that first auditor reputation not proven effect on the level ofunderpricing, second firm size not proven effect on the level of underpricing, third firm agenot proven effect on the level of underpricing, fourth return on equity not proven effect onthe level of underpricing, and fifth the precentage of offers not proven effect on the level ofunderpricing.
ANALISIS PERBEDAAN PENGARUH INFORMASI LABA DAN RUGI TERHADAP KOEFISIEN RESPON LABA Titriadi, Brian; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is measuring the market reaction toward the information contents of earnings and losses. The huge of market reaction can be seen from the amount of earnings responses coefficient that earnings (losses) has. Research carried out by testing the influence of toward PEPS, LEPS, PORD, LORD, POP, LOP, PFIN, LFIN, PEXT, TAX earnings response coefficients (ERC). This study is using earnings-book value capitalization models that devided into three research models and purposive sampling methode for taking sample. Based on the criteria of purposive sampling, data is obtained 300 manufacture companies over a three year period of observation. Then, there are 86 samples that included outlier should be excluded from samples of observation. So, sample which is used for this study is 214 manufacture companies. Analysis technique which is used in this study is multilinier regression of ordinary least square and hypotheses test used partial t test and adjusted R square. Based on analytical results shows that variable PEPS, PORD, POP, and LFIN have significant influence toward earnigs response coefficient (ERC), while variable LEPS, LORD, LOP, PFIN, PEXT  and TAX  doesn’t have significant influence toward earnings response coefficient (ERC). Explanatory Power of the research models decrease These is shown by adjusted R ² of the models are 0,227 (Model 1), 0.212 (Model 2), 0.111 (Model 3).
ANALISIS PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH ADOPSI IFRS Simangunsong, Andrian Hardianto; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of board of commissioners, audit committee, and audit quality on earning management before and after adoption of IFRS and this study also examine the difference between effect of board of commissioners, audit committee and audit quality on earning management before and after adoption of IFRS in Indonesia.This research was conducted by quantitative method and used data of non financial company listed in Indonesia Stock Exchange (IDX). The data was analyzed separately between two period by using multiple linear regression model. Total sample was 300 companies for each period. This research also used Chow test and Robustness test as an additional test.The result of this study showed that on before adoption of IFRS period, only audit quality has significant and positive effect on earning management. However on after adoption of IFRS period, this study showed that board of commissioners and audit committee have significant and positive effect on earning management. The result of chow test showed that there was structural change on effect of board of commissioners, audit committee and audit quality on earning management. The other test which is robusness test suggested that the interaction effect of audit quality and IFRS has significant and negative effect on earning management.
KESENJANGAN HARAPAN AUDIT BERDASARKAN PERSEPSI AUDITOR INSPEKTORAT DAN PEMAKAI LAPORANNYA (Studi pada Pemerintah Kota Denpasar, Pemerintah Kabupaten Gianyar) Hutabarat, Jeremy A.S.; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to explore the existence of audit expectation gap based on perception, between internal uditors and the users of performance audit report, in accountability and audit concept, including auditor independece, auditor competence, materiality, audit evidence, perfomance audit, and audit report, in the regional government of The City of Denpasar and The Regency of Gianyar. The population in this study are the internal auditors and the heads of agencies as the user of audit report, of both regional governments. The samples used are 38 respondents of internal auditors and 42 respondents of heads of agencies. This study uses primary data obtained by questionaire distributed drectly to the respondents. The hypothesis tested with Mann – Whitney U test. The results of this study are :1. There is an audit expectation gap in materiality, between internal auditors and the heads of agencies as the users of perfomance audit reports in The City of Denpasar and The Regency of Gianyar.2. There is no audit expectation gap in accountability, auditor independence, and perfomance audit, between internal auditors and the heads of agencies as the users of perfomance audit reports in The City of Denpasar and The Regency of Gianyar.
PENGARUH KOMITE AUDIT,KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DENGAN MENGGUNAKAN BENEISH M-SCORE MODEL Fahren K, Ramdhani; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to investigate the relationship between audit committee, audit quality, ownership structure and earnings management. In this paper, earnings management was measured by using Beneish M-Score model which consist 5 variables which are days sales in receivable index, gross margin index, asset quality index, sales growth index and total accruals to total assets to determine M-Score of each company. Research samples are Indonesian manufacturer companies listed in Indonesia Stock Exchange (IDX) by the year 2013 up to 2015 exclude companies that suffer losses, not / have not been registered in the period of observation and companies with incomplete data. The results showed that the audit committee, audit quality and ownership structure did not have a significant effect on earnings management measured using Beneish M-Score models.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROBABILITAS FINANCIAL DISTRESS PERBANKAN INDONESIA Choirina, Putri Mutia; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the variabels to predict Indonesian Banks’s financial distress. Those variabel was chosen by using 5C methods. The 5C methods consist of GCG (good corporate governance), NCF (net cash flow), CIR (cost income ratio), LDR (loan to deposit ratio), ETA (equity capital to total asset), TAG (total asset growth), NPL (non performing loans), PE (price to earning ratio), PB (price to book ratio). The population of this study was all banks listed in Indonesia Stock Exchange (ISX) in 2008-2013. Sampling is done by using purposive sampling method, until founded that was 25 financial distress phenomena that happens in that periods.This study used logistic regression analysis for testing the influence of independent variables on dependent variable.The results of this study showed good corporate governance, equity capital to total asset, and price to book ratio negative significantly influence to the probability of financial distress. Meanwhile price to earning ratio positive significantly influence to the probability of financial distress. Cost income ratio, loan to deposit ratio, total asset growth and non performing loans had no significantly influence to to the probability of financial distress.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada LKPD Kabupaten/Kota Provinsi Jawa Tengah 2010-2012) Heri Atapson V Girsang; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of some factors on disclosure level of Local Government Financial Report (LGFR) District/City of Central Java Province. The factors used in this study are the size of the local government, the financial self-sufficiency ratio of the local government, functional differentiation of the local government, debt financing of the local government, intergovernmental revenue of local governments, and the age of the of the local government.            The disclosure level of Local Government Financial Report (LGFR) calculated by counting the adherence of disclosure to the Government Accounting Standards and Permendagri No. 13 of 2006. The analytical method used is data panel regression. This research’s sample consisted of 105 LGFR district/city along 2010-2012 audited by Audit Board of the Republic of Indonesia Representative of Central Java Province. Data were obtained from the Audit Board of the Republic of Indonesia Central Java Province Representative. The results showed that the size of the local government, the financial self-sufficiency ratio of the local government, functional differentiation of the local government, debt financing of the local government, intergovernmental revenue of local government, and the age of the of the local government are proved to have no significant influence on the disclosure level of Local Government Financial Report (LGFR) District/City of Central Java Province.
Co-Authors Ade Affinanda Ade Purbarangga Akbar Malik Muharam Alexander Kristianto Wasisto Alwi, Bramastya Datum Amaryllia Sari Kartika Anggi Pradipta Nugrohadi Annas Budi Wicaksono Ariani, Nenny Arifiandhita Salsabila Istiyanto Arlissa Rizky Audityani Audito, Judhistira Aulia Dewi Afdhalastin Bramastya Datum Alwi Brian Titriadi Cahyati, Tenia Nur Cahyo Kurniawan Chikita Juniarti Claudia, Andriane Deby Dwi Rahma Gusti Dian Elmawati Erwin Sa’diyah Fagry Maulana Fahren K, Ramdhani Fajar Dewantoro Fajar Jias Nugroho Febrina Claudya Tambunan Fiolina, Allisa Francisca Bulan Fransiska Dian Fransiska Dian Gea Randu Septiana Heri Atapson V Girsang Hidayat Setiadi Indah Purwati Irawan Jati Kusumo Irene Maitri Pandansari Isti Nazilah Hidayati Jeremy A.S. Hutabarat Khanifah Khanifah Khanifah Khanifah Komang Yuli Pridarsanti Leonardo Butarbutar Lovink Angel Dwi Karina Lyna Yuliana Maharani Syifa Dewi Azzahra Maryam Maryam Meliani Mukti Mochammad Aziz Ghoffar Muhamad Arief Sandy N Muhammad Noor Ardiansah Mutiara Hisanah Harahap Neni Hendayani Nenny Ariani Nidza Annisa Aziz Nindia Putri Patahita Nisa Alisva Anggreini Noviatara Dwi Putri Nur Istriasih Oktiana Rustami Pancawati Hardiningsih Pangihutan Siallagan Petrus Fraidylegif Putra Djatu Pramestya Galih Bima Putri Mutia Choirina, Putri Mutia Ramadhani, Risti Kurnia Raymond Immanuel Resa Setya Nugroho Resty Ramandini Reyhan Fadhil Zachary Rizqy Ade Katutari Robi Asroni Rusdan Radifan Rusli Tohir Sa?diyah, Erwin Saesar Adhidewanto Sandiba Giwang Permata Dewi Setia Eka Winasis Silmy Alfatir Karimullah Simangunsong, Andrian Hardianto Sindi Retno Noviana Theofilus Kristian Besir Thresya Stephani Titis Muktiasih Tria Karina Putri Virky Septiani Putri Wina Anindya Yudi Setiawan Yunika Dewi Lestari Yusri Ramadhana, Yusri Zulfikar Rizky