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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 PENGARUH STRUKTUR KEPEMILIKAN TERKONSENTRASI, KOMPLEKSITAS, PROFITABILITAS, DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE Aulia Dewi Afdhalastin; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The different business environment in each company causes the audit fees used by each company to be different for external auditors. This study aims to examine the effect of family ownership, government ownership, institutional ownership, complexity, profitability and client risk as independent variables on audit fees as the dependent variable.The sample data population in this study were all LQ45 companies listed on the IDX in 2015 - 2019. The purposive sampling method was used in this study to determine the sample company data to be tested. Using this method, data were obtained for 106 companies from the total data of 350 companies.The results of this study indicate that the variables of family ownership and institutional ownership have a positive and significant relationship with the audit fee. The independent variables of client complexity, client profitability and  client risk have a negative and significant relationship with the dependent variable on audit fees. Meanwhile, the goverment ownership has a significant positive relationship to the audit fee.
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 STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Noviatara Dwi Putri; 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 research aims to analyze the effects of ownwership structure and audit quality on earning management of manufacturing sector in Indonesia’s companies The sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2011. The number of sample used were 39 companies listed were taken by purposive sampling. The analysis method of this research used multiple linear regression analysis. The result of this research showed that ownership of managerial and audit firm size had negative and significant influence to earning management; meanwhile ownership of institutional, auditor independence and industry specialization auditor had not significant effect to earning management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKTIVITAS PERDAGANGAN SAHAM Reyhan Fadhil Zachary; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that influence stocks trading activity in companies listed on the Indonesia Stock Exchange. Stock trading activity is measured by the number of times the company's stock transactions in a certain period. Stock that are slightly traded are called inactive stock or sleep stocks, and shares that are heavily traded are called active stocks. The independent variables used are the ratio of return on assets (ROA), debt to equity ratio (DER), and price to book value (PBV).The data used in this research is secondary data using purposive sampling method as a method of determining the sample. Sampling was taken from 45 LQ45 stocks and 45 stocks with the least transaction frequency in the Indonesia Stock Exchange, so that a research sample of 360 data (4 years) was obtained. This study uses binomial logistic regression analysis to test the research hypothesis.The results of this research successfully demonstrated that return on asset (ROA) has a significant positive effect on stocks trading activity. However, debt to equity ratio (DER) and price to book value (PBV) has no effect on stocks trading activity.
ANALISIS PENGARUH CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN, DAN KEKUATAN PASAR TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA Resty Ramandini; 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 the effect of the impact of corporate governance, firms growth, and market power on dividend policy in Indonesia. Independent variabels used in this research is corporate governance, firms growth, and market power while the dependent variabel in this research is the dividend policy.The population of this research is manufacturing companies listed in Indonesia Stock Exchange are always distributed dividends in 2015-2017. This study using purposive sampling method, the total sample obtained amounted to 102. The research data is secondary data from the financial statements and annual reports of companies manufacturing. The analytical method used in this research is multiple regression analysis.The analysis showed that corporate governance does not have a significant effect on dividend policy, firms growth has a significant negative effect on dividend policy, as well as market power have a significant impact to the company's dividend policy.
PENGARUH CORPORATE GOVERNANCE TERHADAP CAPITAL STRUCTURE (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Francisca Bulan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of corporate governance on capital structure. Companies are required to establish rigorous in combined debt and equity (capital structure) to create an optimal capital structure for the company. Determining capital structure can not be separated from the stakeholders who have interest against the company. The close relationship between capital structure with stakeholders triggering the need for a mechanism that ensures the interests of stakeholders. Corporate governance appears as a series of mechanisms that direct and control a corporation that runs the company's operations in accordance with the expectations of the stakeholders. Corporate governance used in this study is board size, remuneration of directors, meetings of directors, and audit committee. This study was conducted using data companies listed in Indonesia Stock Exchange (IDX ) 2010-2012. The sampling method in this research is purposive sampling, the amount of samples are 88 samples. Hypothesis testing is done by using multiple regression analysis.The results of this study indicate that board meeting has positive influence to the capital structure. While the other variable such as board size, remuneration of directors, and audit committee are not significantly affected to capital structure. 
PENGARUH RISIKO LITIGASI DAN CORPORATE GOVERNANCE TERHADAP KEBERADAAN AHLI AKUNTANSI DALAM KOMITE AUDIT Saesar Adhidewanto; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine association betweeen litigation risk and corporate governance mechanisms consisting of the ownership of controlling shareholders, foreign ownership, government ownership, board size, the size of board commissioners, independent commissioners, capital adequacy ratio (CAR) and the external auditor Big 4 with the proportion of accounting financial experts within banking firm’s audit committee. Based on purposive sampling method, 69 banking firms which consistently have been listing in Indonesia Stock Exchange (BEI) from 2009-2011 are obtained. The data was analyzed with classic assumption test and the hypotheses were examined using linear regression model. The result of this study provides evidence that litigation risk which is considered as external factor and  independent commissioners as a part of corporate governance mechanisms significantly associated with proportion of accounting  financial experts within banking firm’s audit committee. However, the other corporate governance mechanisms which are the ownership of controlling shareholders, foreign ownership, government ownership, board size, the size of board commissioners, capital adequacy ratio (CAR) and the external auditor Big 4 have no significant association with proportion of accounting financial experts within audit committee. 
The Supply Side Factors Impact on The Effectiveness of Indonesian Government Internal Audit Function Bramastya Datum Alwi; Etna Nur Afri Yuyetta
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 Nenny Ariani; Etna Nur Afri Yuyetta; Pancawati Hardiningsih
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 UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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
Dampak Kinerja Investasi, Risiko Keuangan, Nilai Perusahaan dan Perataan Laba Terhadap Tingkat Profitabilitas Industri Konstruksi Muhammad Noor Ardiansah; Etna Nur Afri Yuyetta
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja investasi, leverage keuangan, nilai perusahaan, dan praktik perataan laba terhadap profitabilitas. Studi ini dilakukan pada 45 perusahaan konstruksi yang terdaftar di BEI pada 2014-2018, yang diuji dengan analisis regresi. Temuan ini secara empiris telah membuktikan bahwa kinerja investasi, risiko keuangan, dan nilai perusahaan memiliki pengaruh signifikan pada tingkat laba perusahaan, tetapi praktik perataan laba ditemukan tidak berpengaruh. Penelitian ini memberikan kontribusi praktis kepada manajemen sebagai dasar untuk mempertimbangkan variabel apa yang perlu dipertimbangkan untuk meningkatkan laba perusahaan.
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