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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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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.
Analisis Komparatif Tingkat Manajemen Laba Berbasis Akrual dan Riil pada Perusahaan Industri Dasar dan Kimia yang Tergabung dalam Indeks Saham Syari’ah Indonesia (ISSI) Khanifah, Khanifah; Yuyetta, Etna Nur Afri; Sa?diyah, Erwin
Jurnal Bisnis dan Ekonomi Vol 27 No 1 (2020): Vol. 27 No. 1 EDISI MARET 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Earnings management is an effort by a company manager to intervene or influence information in financial statements with the aim of fooling stakeholders who want to know the performance and condition of the company (Sulistyanto, 2014). The purpose of this study was to compare the level of accrual and real earnings management in Basic and Chemical Industry companies listed in the Indonesian Syari'ah Stock Index (ISSI) in 2013-2016. In this study, accrual earnings manipulation was measured by variable discretionary accruals with the Jones modified model approach. Whereas for real earnings manipulation is measured through three variables, namely through operating cash flow, production costs and discretionary expenses with an approach developed by Roychowdhury, 2006. This research was conducted using secondary data in the form of financial statements. First, regression analysis was performed to find the estimated value of discretionary accruals, normal and abnormal values ​​of operating cash flows, production costs and discretionary expenses. Furthermore, descriptive statistics and comparative descriptive analysis were performed to compare accrual and real earnings management. The results of this study indicated that basic industrial and chemical companies incorporated in the Indonesian Shari'ah stock index (ISSI) in 2013-2016 tend to manipulated real earnings rather than through accrual activities with different patterns.
THE SUPPLY SIDE FACTORS IMPACT ON THE EFFECTIVENESS OF INDONESIAN GOVERNMENT INTERNAL AUDIT FUNCTION Alwi, Bramastya Datum; Yuyetta, Etna Nur Afri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12736

Abstract

This study examines the effect of supply-side variables on the effectiveness of the Government Internal Supervisory Apparatus (GISA) function. These variables are organizational competence, organizational independence, compliance with audit implementation standards, risk-based audit planning, implementation of the Quality Assurance and Improvement Program (QAIP) and auditee attributes. The samples used in this study were 81 GISA units at the level of district and city governments. This work used a questionnaire to measure variables. Each unit of GISA was represented by a structural official or supervisor/auditor. Personnel occupying these positions were selected because they are considered to have an adequate understanding of the GISA. This study provides empirical evidence that, in the context of the Indonesian Government, organizational competence, risk-based audit planning and implementation of QAIP do not have a significant positive effect on the effectiveness of GISA’s function. Meanwhile, organizational independence, compliance with audit implementation standards and auditee attributes have a significant positive effect on the effectiveness of GISA’s function.
The Support of Sharia Rural Banks Financing on National Financial Inclusion Ariani, Nenny; Yuyetta, Etna Nur Afri; Hardiningsih, Pancawati
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): IJIBEC VOL. 4 NO. 1 JUNE 2020
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.63 KB) | DOI: 10.28918/ijibec.v4i1.1980

Abstract

The purpose of this study is to examine the effect Sharia Rural Banks Financing through Micro Small Medium Entreprise (MSMEs) financing on Financial Inclusion in Indonesia from 2011 to 2018. The study samples consists of Financial Reporting of Sharia Rural Bank from the Indonesian Financial Service Authority and Financial Inclusion from Growth Economi Report of Indonesia Central Bank. This study uses a quantitative approach with secondary Financial Inclusion data as measured by MSME Business Expansion Credit and Gross Domestic Product (GDP) using linear regression method to test the effect of variables.The results show that Sharia Rural Banks Financing has a significant effect to GDP (Gross Domestic Product) as a Financial Inclusion in Indonesia. The results of the study also showed that MSMEs Financing in Sharia Rural Banks did not have a significant relationship with Net Expansion credit because of Internal inhibiting the development of MSMEs such as low human resources, organizational management, addition limitations information technology and creativity
Pengaruh Indepedensi, Kompetensi Dan Skeptisme Profesional Auditor Internal Pada Pencegahan Fraud Karyawan Di Universitas Akbar Malik Muharam; Etna Nur Afri Yuyetta
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 11 No 2 (2022): Forum Bisnis Dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v11i2.2236

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, kompetensi dan skeptisme professional auditor internal berpengaruh terhadap pendeteksian fraud karyawan di universitas secara parsial maupun secara simultan. Populasi dalam penelitian ini yaitu salah satu universitas di sebanyak 328 orang dan sampel penelitian sebanyak 42 orang responden diambil menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode kuesioner dan dianalisis menggunakan analisis statistik deskriptif dan analisis statistik inferensial dengan alat uji SPSS versi 25. Hasil penelitian menunjukkan pendeteksian fraud di universitas yang diteliti menggunakan variabel independensi, kompetensi dan skeptisme professional auditor internal bahwa berpengaruh secara signifikan dan positif terhadap pendeteksian fraud karyawan di universitas.
Analisis Komparatif Tingkat Manajemen Laba Berbasis Akrual dan Riil pada Perusahaan Industri Dasar dan Kimia yang Tergabung dalam Indeks Saham Syari’ah Indonesia (ISSI) Khanifah Khanifah; Etna Nur Afri Yuyetta; Erwin Sa’diyah
Jurnal Bisnis dan Ekonomi Vol 27 No 1 (2020): Vol. 27 No. 1 EDISI MARET 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.08 KB)

Abstract

Earnings management is an effort by a company manager to intervene or influence information in financial statements with the aim of fooling stakeholders who want to know the performance and condition of the company (Sulistyanto, 2014). The purpose of this study was to compare the level of accrual and real earnings management in Basic and Chemical Industry companies listed in the Indonesian Syari'ah Stock Index (ISSI) in 2013-2016. In this study, accrual earnings manipulation was measured by variable discretionary accruals with the Jones modified model approach. Whereas for real earnings manipulation is measured through three variables, namely through operating cash flow, production costs and discretionary expenses with an approach developed by Roychowdhury, 2006. This research was conducted using secondary data in the form of financial statements. First, regression analysis was performed to find the estimated value of discretionary accruals, normal and abnormal values ​​of operating cash flows, production costs and discretionary expenses. Furthermore, descriptive statistics and comparative descriptive analysis were performed to compare accrual and real earnings management. The results of this study indicated that basic industrial and chemical companies incorporated in the Indonesian Shari'ah stock index (ISSI) in 2013-2016 tend to manipulated real earnings rather than through accrual activities with different patterns.
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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT DENGAN TASK COMPLEXITY SEBAGAI PEMODERASI (Studi Kasus pada Auditor Kantor Akuntan Publik di Kota Semarang) Silmy Alfatir Karimullah; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research examines and provides the empirical evidence of the influence of learning goal orientation, proving performance goal orientation, avoiding performance goal orientation, self-efficacy, and time budget pressure to audit judgement with task complexity as moderacy. The data were collected by using the given questionnaire to auditors from 28 public accounting firm in Semarang. The samples were selected by using a purposive sampling method. This research used multiple regression analysis as analyse of method and SPSS 25.The results from this research showed learning goal orientation, proving performance goal orientation, and self-efficacy have no significant effect on audit judgement, while avoiding performance goal orientation has a negative effect and time budget pressure has a positive effect on audit judgement. It also showed task complexity moderated the influence of learning goal orientation, proving performance goal orientation, avoiding performance, and time budget pressure on audit judgement.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK DIREKTUR UTAMA TERHADAP TINDAKAN PAJAK AGRESIF DI INDONESIA Robi Asroni; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze the effect of corporate governance, executive compensation, and CEO characteristics on the level of tax aggressiveness. Tax aggressiveness measured  by the effective tax rate (ETR). Corporate governance proxied by the amount of the board of directors and the percentage of independent commissioners. CEO characteristics are proxied by the age and tenure of CEO. Firm size, firm performance, and capital intensity are used as control variables.The population of this research was all financial sectors firm listed on the Indonesia Stock Exchange (IDX) during 2014-2016. The sample was selected using a purposive sampling method and obtained 191 companies. This research uses quantitative methods using multiple linear regression analysis.The results showed that the size of the amount of board directors and the percentage of independent commissioners have a significant positive effect on tax aggressiveness. The executive compensation and the CEO age have a negative effect on tax aggressiveness. Meanwhile, the term of CEO tenure has a positive but not significant effect on tax aggressiveness.
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