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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 FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN AUDIT FEES (Studi Empirik Pada Perusahaan Manufaktur di BEI) Raymond Immanuel; Etna Nur Afri Yuyetta
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 that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX) in the year 2011-2013. Factors that affect the determination of the external audit fees are the type of ownership of the company is divided into private and state-owned, firm size measured by total assets of the company, the existence of a subsidiary, KAP size divided into non-big four big four, and earnings management measured by discretionary accruals Modified Jones (2010).By using purposive sampling method samples obtained financial reports at least 138 companies. To analyze the effect of the type of ownership of the company, size of company, the existence of a subsidiary, the firm size, and earnings management, used multiple linear regression analysis. The results showed that the size of the company, a subsidiary, and the size of the firm have a significant effect in the determination of audit fees. While the variable of type of ownership and earnings management company does not have a significant effect on audit fees.
Pengaruh Kepemilikan Manajerial, Kepemilikan Pemerintah, Konsentrasi Kepemilikan, Ukuran Pemerintah, Daya Saing Industri, serta Profitabilitas Perusahaan terhadap Luas Pengungkapan Corporate Social Responsibility Zulfikar Rizky; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of ownership structure by-ownership concentration, director ownership, and government ownership- on Corporate Social Responsibility (CSR) and the association between firm characteristics by-Market Capitalization, Profitability, and degree of industry competitiveness- and the extent of CSR. This study uses Bursa Efek Indonesia(BEI)- listed-firms as sample selected based on purposive sampling method with total 80 firms selected. This study uses a CSR disclosure checklist to measure the extent of CSR disclosure in annual report and a multiple regression analysis to examine the influence of each independent variables on dependent variable.The result shows that ownership concentration has negative influence, and government ownership has positive influence on the extent of CSR on annual report. For the firm characteristics this study finds Market Capitalization and degree of indutry competitiveness have positive influences on the extent of CSR on annual report.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PROBABILITAS TERJADINYA FINANCIAL DISTRESS Maryam Maryam; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance mechanism to financial distress. The dependent variable of this study is financial distress which is proxied as dummy variable has negative net profit for two consecutive years. The independent variable of this study are managerial ownership, institutional ownership, number of board of commissioner, number of the board of directors, and proportion of independent commissioners. Control variables in this study are liquidity, leverage, and sales margin. Population of this study are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2015-2017. This study used purposive sampling method and logistic regression as the data analysis. Total samples are 279 companies. The results of analysis showed that the managerial ownership, number of board of commissioner, and number of the board of directors have significant impact on financial distress, while institutional ownership and  proportion of independent commissioners did not significantly affect the financial distress.
PENGARUH INDEPENDENSI DEWAN KOMISARIS, REPUTASI AUDITOR, RASIO HUTANG, DAN COLLATERALIZABLE ASSETS TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2009-2011) Yudi Setiawan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influences of corporate governance and firm characteristics on dividend policy. In particular, based on  agency theory ,variables which allegedly have influence on dividend policy are board independence, auditor reputation, debt ratio, and collateralizable assets. The population of this research is all of the manufacturing entities listed in Indonesian Stock Exchange during the period of 2009-2011. The sampling method used is purposive sampling. The data is acquired from Indonesian Capital Market Directory (ICMD). Linear regression method is conducted to analyze the data. The empirical results indicate that, partially, board independence and debt ratio have no influence towards dividend policy. Auditor reputation  has significantly positive influence  towards dividend policy. Collateralizable assets show significantly negative influence  towards dividend policy.
ANALISIS PENGARUH STRUKTUR DEWAN KOMISARIS, KEPEMILIKAN, DAN VARIABEL REPUTASI TERHADAP IPO UNDERPRICING DI INDONESIA Nindia Putri Patahita; 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 study aims to examine whether underpricing is associated with board of commissioners structure, ownership, and variable of reputations, and how those variables affecting IPO underpricing in the Indonesian equity market. To get the lastest development, samples in this study is using Indonesian firms that conducting IPO in the period of 2014-2017. Sampling uses a purposive sampling method that leaves 88 companies as the research sample. The independent variables in this study are size of the board of commissioners, independence of the board of commissioners, concentrated ownership, institutional ownership, underwriter reputation, and auditor reputation. This research model was tested using multiple regression analysis. The results showed that the structure of the board of commissioners, concentrated ownership, and the underwriter reputation is negatively related to underpricing which indicated that those variables had a large role to in reducing information asymmetry between the issuer and investors. The auditor reputation variable proved to have a positive effect and the last is institutional ownership variable is the only variable that had no effect on underpricing
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA INDUSTRI PERBANKAN DENGAN VARIABEL MODERATING KEPEMILIKAN MANAJERIAL ( Studi Empiris pada Periode Sebelum dan Sesudah Implementasi IFRS di Indonesia ) Muhamad Arief Sandy N; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research seeks to study the effect of implementation of IFRS to practice of earnings management through Loss Loan Provisions (LLP). The study also examined whether moderating effect of managerial ownership on earnings management loss loan provisions. The object of research used in this study is a banking company listed on the Stock Exchange 2008-2012 period. The variabels studied were measured with LLP earnings management as a proxy for income smoothing. The analysis technique used in this research is multiple linear regression. The results of this study showed existing positive effect of the Loan Charge-offs (LCO), Loan Loss Allowance (LLA), Non Performing Loan (ΔNPL), and Earnings Before Tax and Provisions (EBTP) against LLP the banking company both before and after adoption IFRS. In addition, managerial ownership variabel does not moderate the effect of earnings management on the loss loan provisions.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN: INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) Alexander Kristianto Wasisto; 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 purpose of this research is to analyze the influence of corporate governance with company performance through intellectual capital. Variables of this research are board size, board independence, board of director, managerial ownership, institutional ownership as independen variable, intellectual capital as intervening variable and company performance as dependend variable.The sample consists of 129 companies listed in the Indonesia Stock Exchanged (IDX) period 2012-2014 and provide all the data writer’s need. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using linear regression analysis. This research using intervening variable detection analysis to see that the intervening variable has an effect to intervening variable independend and variable dependend.Based on analytical results shows that variable board size, board of director, institutional ownership don’t have significant influence toward intellectual capital, while variable board of independence and, managerial ownership have significant influence toward intellectual capital and the second results of this study is intellectual capital has a significant influence toward company performance.
ANALISIS PENGARUH BIAYA AUDIT, PRAKTIK TATA KELOLA PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN TERHADAP IPO UNDERPRICING Oktiana Rustami; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit fee, corporate governance structure, such as board size, audit committee, independent board of commissioner, and ownership structure  such  as  ownership  concentration,   institutional   ownership,  and  manajerial ownership  to  IPO  underpricing.  The  sampling  method  in  this  research  is  purposive sampling. The criteria used company is the company that has complete prospectus that include the amount of accountant public fee and the non-financial company. Based on the sampling criteria established during the years 2010-2015 was obtained by 83 companies. The analysis tool used is SPSS 21 with double linier regression analysis.The results show that fee audit and board size variables had negatively significant influence on IPO underpricing. Audit committee, independent board of commissioner, ownership concentration, institutional ownership, and manajerial ownership had no significant influence on IPO underpricing.
ANALISIS INDEPENDENSI DEWAN KOMISARIS, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Non-Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Febrina Claudya Tambunan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The interaction between corporate governance mechanisms and earnings management practices is an important topic which must be analyzed deeply. This study examines the effect of corporate governance mechanisms in reducing earnings management practice. The corporate governance mechanisms included in this study are Board of Commissioner, Audit Committee, and Audit Quality.According to Agency Theory concerning about Agency Problem Type II, this study examines hypothesis about the relationship between corporate governance mechanisms and earnings management. Board of Commissioner is measured by Board of Independence Commissioner percentage. Audit Committee is measured by forming a score the number of audit committee’s meetings and the number of members formed an audit committee. Audit quality is measured by auditor’s reputation and auditor tenure.The sample of this study was obtained using purposive sampling method with the result that 126 samples of non-financial company listed on the Indonesia Stock Exchange for a year, and total of samples are 504 samples for 2016-2019. This study uses a multiple regression analysis. Statistical technique used in this study is panel data. The result of this study is corporate governance mechanisms, especially board of commissioner and audit committee, have significant association with earnings management practices.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIALMELALUI KOMITMEN ORGANISASI DANBUDGETEMPHASIS SEBAGAI VARIABEL INTERVENING (Studi Kasus pada SKPD PemerintahKabupaten Boyolali) Hidayat Setiadi; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of budgetary participation to managerial performance relationship in a public sector organization. It also attempts to examine whether organization commitment and budget emphasis mediate the budgetary participation and managerial performance relationship.This study used survey questionnaires method that was implemented toward managers in a public sector organization. Questionnaires were given to 133 respondents. From a total of 101 questionnaires which were received back, 90 questionnaires were able to be used for the research, so its response rate is 68%. A path analysis was utilized to examine the direct and indirect effects of budgetary participation toward managerial performance. The result of research analysis shows that budgetary participation has a direct effect toward managerial performance, commitment organization and budget emphasis.  Besides, budgetary participation also has an indirect effect toward managerial performance via organization commitment and budget emphasis as an intervening variable.
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