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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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ANALISIS DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN FRAUD DIAMOND (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI pada Tahun 2016 – 2018) Arifiandhita Salsabila Istiyanto; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and provide empirical evidence of the influence of elements of diamond theory fraud on the potential of financial statement fraud. The independent variables of this study are financial stability, financial targets, audit committee financial expertise, ineffective monitoring, rationalization, and capability. The dependent variable of this study is the potential of financial statement fraud.The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016 – 2018. Sampling was carried out using a purposive sampling method, so that a sample of 74 companies was obtained with 171 research data. The analytical method used is multiple linear regression analysis.The results of this study indicate that financial stability and financial target have a positive and significant effect on the potential of financial statement fraud, the financial expertise of the audit committee and changes in the board of directors have a negative and significant effect on the potential of financial statement fraud, and ineffective monitoring and audit opinion have no effect on the potential of financial statement fraud.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT Irawan Jati Kusumo; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the relationship between the quality of auditing results with an auditor's independence, the time pressure given, and the auditor's competence. This study uses measures of independence, competence, and time pressure as the dependent variable. This research was conducted by using questionnaire method that was spread to 15 Public Accounting Firms (PAF) with target of eight auditors in each PAF.The results show that independence, competence, and time pressure play a significant role in the quality of audit results.
DAMPAK PENGUNGKAPAN PENDAPATAN KOMPREHENSIF LAIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Pramestya Galih Bima; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the impact of the disclosure of other comprehensive income to earnings management that occurs in a manufacturing company in Indonesia over the period 2014 -. 2015. The variables used in this study is the earning manajement, other comprehensive income, company size, leverage and cash flow from operating activities.This study uses secondary data from financial statements and annual reports published by companies manufacturing in Indonesia. Selection of the samples in this study using purposive sampling method. Data analysis techniques in this study using descriptive statistics and multiple linear regression to determine the impact of the disclosure of other comprehensive income to earnings management. The detection of earnings management using Modfied Jones Models.The results of this study indicate that the disclosure of other comprehensive income tehadap significant influence earnings management practices. The greater the disclosure of other comprehensive income, the greater the restrictions on earnings management practices by managers.
PENGARUH KINERJA LINGKUNGAN, DEWAN KOMISARIS, LEVERAGE, DAN POLITICAL VISIBILITY TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI INDONESIA Amaryllia Sari Kartika; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the factors that can affect corporate social responsibility disclosure. The dependent variable of this study is corporate social responsibility which is measured using GRI G-4 Standard. The independent variables of this study are environmental performance, the board of commissioner, leverage, and political visibility. Political visibility variable is proxied by company size and industry type. The population of this study are all of the manufacture companies listed in Indonesia Stock Exchange (BEI) in 2016-2018. This study used purposive sampling method. Total samples are 99 companies. The research model was tested using multiple regression. The result of analysis showed that the environmental performance, the board of commissioner, and company size which is a proxy of political visibility have significant impact on  corporate social responsibility disclosure, while leverage and industry type which is a proxy of political visibility did not significantly affect the corporate social responsibility disclosure.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEKTOR PERBANKAN DENGAN METODE CAMEL DI INDONESIA (STUDI KOMPARATIF: BPD, BANK BUMN, BANK SWASTA NASIONAL, DAN BANK ASING) Pangihutan Siallagan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to compare the financial performance of the banking sector between the regional development banks, government-owned banks, national private banks and foreign banks were assessed with the CAMEL method on the timeframe 2013 – 2015. The CAMEL method is performance assessment reviewed aspects of Capital, Asset Quality, Management, Earnings, Liquidity. The variables in this study is the ratio-financial ratio used in the assessment of the financial performance of the bank. Ratio-the ratio used is the Capital Adequacy Ratio (CAR), the Non Performing Loan (NPL), Expenditure to Income Ratio, Return on Assets (ROA), Return on Equity (ROE), and Loan to Deposit Ratio (LDR).This study uses secondary data i.e. financial statements and annual reports published by the bank. Information of financial ratio obtained from the financial reports and the annual report of the bank. The selection of the sample in this study using the purposive sampling method. Technique of data analysis in this study uses descriptive statistics and Kruskal Wallis tests to find out if there is a difference based on the bank's financial performance motode CAMEL on any type of bank.The results showed that foreign banks have the best performance in terms of aspect capital and asset quality, the govenrment-owned bank have the best performance in terms of earnings and management aspects, and national private banks have the best performance in terms of liquidity aspects. Kruskal Wallis test based on it can be concluded that there is a difference between regional development bank financial performance, the govenrment-owned bank, national private banks and foreign banks on a CAR, NPL, ratio of Expenditure to Income Ratio, ROA, ROE, and LDR.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN DALAM INDEKS LQ 45 Tahun 2010-2013 Ade Affinanda; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study seeks to learn some financial ratios that can be used as a predictor of short return on investment. The object of research used in this study is a company incorporated in the LQ 45 during the 2010-2013 study periode. The variables studied were Profitability and Solvency. The analysis technique used in this research is multiple linear regression.This research was conducted with quantitative methods on the financial statements of listed companies in the LQ 45 during the period 2009-2010. The total sample was 19 companies, which are determined through purposive sampling   method.   Method   of   hypothesis   testing   using   different   test   t-test   and   linear regression.Results of research in line with the results of research conducted by Yeye  (2011). The results of this study showed no positive effect between the Gross Profit Margin (GPM), Net Profit Margin (NPM), return on assets (ROA), Return on Equity (ROE), and Debt To Equity (DER) toreturn stock companies listed in LQ45 on Indonesia Stock Exchange during the period 2010-2013.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI (Studi Empiris pada Pegawai Direktorat Jenderal Perbendaharaan Kementerian Keuangan di Kota Semarang) Komang Yuli Pridarsanti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the determinants of employees’ performance in Direktorat Jenderal Perbendaharaan (DJPBN) Kementerian Keuangan in Semarang City. Data collection was conducted by questionnaire survey method on the non-managerial employees of Kantor Wilayah DJPBN Provinsi Jawa Tengah and Kantor Pelayanan Perbendaharaan Negara Semarang II. Using primary data collected from 107 respondents, employees’ performance was regressed on work motivation, work competency, role perception and perceived organization support. Multiple regression model was employed to analyze the data. The results of this study indicate that : (1) work motivation has positive and significant effect on employees’ performance, (2) work competency has positive and significant effect on employees’ performance, (3) role perception has no significant effect on employees’ performance,and (4) perceived organization support has no significant effect on employees’ performance
PENGARUH KONFLIK AGENSI TERHADAP PROFITABILITAS PERUSAHAAN KELUARGA DENGAN NON-FAMILY AFFILIATED MANAGEMENT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keluarga di Bidang Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Chikita Juniarti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of agency conflicts on family firm’s profitability, which are: 1) the impact of PA conflicts on family firm’s profitability; and 2) the impact of PP conflicts on family firm’s profitability. This research also examines the moderating impact of non-family affiliated management on the initial relationship between each type of agency conflict and family firm’s profitability. The dependent variable that is used in this research is profitability, while the independent variables that are used in this research are PA conflicts and PP conflicts. The number of sample in this research are 192 samples taken from 64 family firms in manufacturing sector that are listed on the Indonesia Stock Exchange during the period of 2016-2018. The data used in this research are secondary data that were selected using purposive sampling method taken from the said firms’ annual reports. The technique of analysis used to examine the hypothesis was OLS regression analysis. The empirical results of this research show that PA conflicts affect family firm’s profitabilty positively, while PP conflicts affect family firm’s profitabilty negatively. The results also show while non-family affiliated management enhances the positive impact of PA conflicts on family firm’s profitability, it has no moderating impact on the initial relationship between PP conflicts and family firm’s profitability.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PERTAMBANGAN DI INDONESIA Cahyo Kurniawan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
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Abstract

This research aims to analyze the effect of the variables in predicting the company's capital structure. The variables in this research consist of free cash flow (FCF), tangible assets (TAN), firm size (SIZ), and profitability (PRO). The population of this study was all  mining company listed in Indonesia Stock Exchange (ISX) in 2009-2013. Sampling was done by using purposive sampling method and obtain 23 companies with a total of 115 data in this research period. This research used multiple linear regression analysis for testing the influence of independent variables on dependent variable.Results from this research showed that free cash flow significantly and have an influence on the increase or decrease the company's capital structure. Tangible assets and profitability negative significantly influence to the mining company's capital structure. Firm size did not significantly influence to the mining company's capital structure.
ANALISIS PENGARUH CORPORATE GOVERNANCE STRUCTURE TERHADAP FEE AUDIT EKSTERNAL Meliani Mukti; Etna Nur Afri Yuyetta
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   corporate  governance   structure  such  as non- executive   board   independence,    non-executive    board   size.   non-executive    hoard   meeting,   audit committee  size,  audit  committee   meeting,   audit  committee   expertise.and   ownership   concentration to the external  audit fee.  17w population   used  in this study  consist  of manufacture  firms   listed  on the Indenesia  Stock  Exchange   in 2012-2014.   The sampling   method  used  in this study  is purposive sampling   and  obtained   33  samples.   This  study  uses  multiple   regression   analysis  for   hypotheses testing.   The   results   of  this  study   show   that   variables   of  non-executive    board   size   and   audit committee   size  had positively   significant   influence   on external  audit fee,  while  variables   of non- executive   board   independence,    non-executive    board   meeting,   audit   committee   meeting,    audit committee   expertise.   and  ownership   concentration   had  no significant   influence   on external  audit fee.
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