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All Journal Jurnal Akuntansi Multiparadigma Profita : Komunikasi Ilmiah dan Perpajakan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Andi Manggala Putra
Universitas Pembangunan Nasional Veteran Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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APAKAH OPINI AUDIT PENTING DALAM MANAJEMEN SKANDAL KORUPSI DAN HUKUM? Indah Permata Sari; Andi Manggala Putra; Sumilir Sumilir
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.23

Abstract

Abstrak - Apakah Opini Audit Penting dalam Manajemen Skandal Korupsi dan Hukum?Tujuan Utama - Penelitian ini berupaya menguji probabilitas karakteristik opini audit terhadap manajemen skandal korupsi dan hukum.Metode – Penelitian ini menggunakan regresi logistik sebagai metode. Sampel yang digunakan adalah perusahaan listing di Bursa Efek Indonesia periode 2015-2019.Temuan Utama – Hasil pengujian menunjukkan opini audit wajar tanpa pengecualian dengan paragraf penjelas berdampak pada kemungkinan terjadinya manajemen skandal korupsi dan hukum. Hal tersebut disebabkan oleh temuan negatif dan perilaku konservatif auditor. Selain itu, ruang lingkup audit keuangan hanya menilai kewajaran laporan keuangan.Implikasi Teori dan Kebijakan – Stakeholder sebaiknya tidak mengambil keputusan dengan hanya mempertimbangkan hasil opini audit. Opini audit hanya menilai kewajaran laporan keuangan dan belum mampu untuk mendeteksi adanya kecurangan hingga skandal.Kebaruan Penelitian – Kebaruan penelitian ini dapat dilihat dari penekanan kewaspadaan stakeholder terhadap opini audit dalam manajemen skandal korupsi dan hukum. Abstract - Is Audit Opinion Important in Corruption and Legal Scandal Management?Main Purpose - This study examines the probability characteristics of audit opinion on the management of corruption and legal scandals.Method – This study uses logistic regression as a method. The sample used is a company listed on the Indonesia Stock Exchange for the 2015-2019 period.Main Findings – This study shows that an unqualified audit opinion with explanatory paragraphs impacts the likelihood of corruption and legal scandal management occurring. This finding is caused by the negative findings and conservative behavior of the auditors. In addition, the scope of the financial audit only assesses the fairness of the financial statements.Theory and Practical Implications – Stakeholders should not make decisions by only considering the results of the audit opinion. Audit opinion only assesses the fairness of financial statements and has not detected fraud or scandals.Novelty – The novelty of this research can be seen from the emphasis on stakeholder awareness of audit opinion in the management of corruption and legal scandals.
Analisis Faktor-Faktor Yang Memengaruhi Kualitas Laba Setelah Penerapan International Financial Reporting Standard (IFRS) Bonna Marietta Bardo; Akhmad Saebani; Andi Manggala Putra
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.010

Abstract

This study is a quantitative study that aims to find out the factors that influence earnings quality after IFRS implementation. The dependent variable in this study is earnings quality measured by the calculation of discretionary accruals. And the independent variable for this research is company size measured using the natural logarithm of total assets, profitability using ROA and capital structure using DAR. The sample used was at property and real estate companies listed on the Indonesia Stock Exchange as many as 55 companies in 2012-2018. The sampling technique used in this study was by purposive sampling, which is the technique of determining the sample by considering a certain thing based on relevant criteria if it is associated with the research. The data analysis method used is a fixed effect regression model. Data processing in this study uses STATA. This study uses agency theory to strengthen research. The results showed that company size, profitability and capital structure had a significant positive effect on earnings quality.
PENGARUH MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN SETELAH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) Megawati Marine Putri; Akhmad Saebani; Andi Manggala Putra
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1848

Abstract

This study aims to examine the effect of real earnings management on company performance after IFRS convergence. Research sampling is 329 selected by the purposive sampling method. The results showed that after the convergence of IFRS, real earnings management still occurred in the company as a substantive method from other methods of performance improvement. Unreasonably increased sales and excess production levels do not affect the company's performance. While the decrease in discretional expenses has a positive effect on company performance. companies can use real earnings management as another way to improve company performance that is measured in broad terms through the value of company assets and the amount of profit generated by the company in a certain period. Although it does not provide a large enough influence in improving company performance. Therefore it needs to be further analyzed for company managers to add other ways to improve company performance.
ANALISIS PENERAPAN SISTEM PENGENDALIAN MUTU DALAM MENINGKATKAN EFEKTIVITAS PERENCANAAN AUDIT KANTOR AKUNTAN PUBLIK ABC Ratih Puspitasari; Rudi Ginting; Andi Manggala Putra
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 9, No 2 (2020): July 2020
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v9i2.8388

Abstract

This research is using qualitative reasearch method with etnomethodology approach and interpretive paradigm that aims to know the suitability and compliance of quality control policies established by KAP ABC with the SPAP. Quality control policies set forth in the Quality Control Standard (SPM) number 1 year 2013 which has been set by the Indonesia Institute of Public Accountant (IAPI), SPM is consisted of six elements, namely the leadership of KAP’s leadership, applicabel ethical and professional provisions, acceptance and sustainability of relationships with clients and certain engagement, human resources, impelemntation of alliances, and monitoring. Also to find out the implementation quality control system to improving audit planning effectiveness of Public Accounting Firm ABC. The data were obtained from observation, interviews, and documentation. The results showed that the SPM set in KAP ABC was already accordance with SPM number 1 year 2013 by IAPI, But for the documentation of consultant with external parties need to be improved. The results of this research showed that quality control system in improving audit planning effectiveness which is be the guideline for KAP to carrying out assingments by prioritizing quality and assisting auditors in determining risks, by conducting first survey of the prospective client for consideration in accepting clients, make a time schedule that suits the actual situation, including preparing competent and professional auditors, as well as preparing adequate testing and conduct discussions and consultations of any conditions that require more attention.
Analisis Dampak Financial Distress Terhadap Hubungan Antara Pengungkapan Laporan Keberlanjutan Dan Konservatisme Hanan Octiana; Anita Nopiyanti; Andi Manggala Putra
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.368

Abstract

This research is a quantitative study that aims to determine the influence of the impact of financial distress moderate relationship between sustainability reports on conservatism. Which is measured using the method with the amount of time required. Financial distress as measured by modified zscore, sustainability report measured by sustainability report index GRI G4, conservatism as measured by market to book ratio. The population used in this study is a manufacturing company in The Sub Consumer Good Industry Sector,which is listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample used was 40 manufacturing companies in The Sub Consumer Good Industry Sector listed on the Indonesia Stock Exchange and the official website of each company in the 2016-2018 period, which selected the use of the non-probability method as a method. The study tested the hypothesis using Multi Linear Regression analysis with the STATA 13 program and there was a signification level 0.5 or 5%. The results of examination are obtained (1) there is no significant effect of sustainability reports on conservatism, (2) there is no effect of financial distress moderating the relationship between sustainability reports and conservatism. Keywords: financial distress, sustainability report, and conservatism
Ganti atau Pertahankan Tahta: Pergantian Dewan pada Eksposur dan Performa Direksi Ihramsjah Muhamad Sadikin; Andi Manggala Putra; Anita Nopiyanti
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.250

Abstract

This study aims to board online exposure, board tenure, and firm performance to change of director in 50 non-financial indexed companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. This research is quantitative research using secondary data in the form of annual reports and financial reports. This study uses Pooled Least Square (PLS) with panel regression data processed through STATA 16. The results of this study found that exposure had a positive effect on the decision to add library members. The term of office simultaneously has a negative effect on the decision to add and remove members of the board of commissioners and the library. The company's performance has a positive effect on the reduction of commissioners. Online exposure and firm performance correlate with director turnover as a corporate governance control mechanism. This research has an implication to practitioners considering that one determining factor of director turnover is their exposures.
Koneksi Politik dan Manajemen Skandal: Sebuah Temuan Empiris Perusahaan BUMN Ronauli V Marbun; Andi Manggala Putra; Aniek Wijayanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.351 KB) | DOI: 10.33795/jraam.v5i2.002

Abstract

This study aims to examine the probability of scandal management for state owned enterprises that are politically connected companies, and further compares the same phenomena with private companies. Scandal management in this study uses two measurements, financial report restatement and disclosure of companies’ scandals in the media. The Method used is the Quantitative Response Model (QRM). The test result show that restatement has no effect on scandal management while the news of companies scandal has a significant effect on scandal management. The results indicate that state-owned-companies whice are politically connected have a greater probability of scandal management than private companies. Abstrak Penelitian ini bertujuan untuk menguji probabilitas terjadinya manajemen skandal pada perusahaan milik negara yang terkoneksi politik dan membandingkannya dengan fenomena serupa pada perusahaan swasta. Manajemen skandal dalam penelitian adalah faktor dependen yang diperkirakan dipengaruhi oleh penyajian ulang laporan keuangan dan pemberitaan skandal perusahaan pada media publik. Metode yang digunakan adalah Quantitative Response Model (QRM). Hasil pengujian menunjukkan bahwa restatement tidak berpengaruh terhadap manajemen skandal sedangkan pemberitaan skandal berpengaruh signifikan terhadap manajemen skandal. Hasil ini menunjukkan bahwa BUMN yang merupakan perusahaan terkoneksi secara politik memiliki probabilitas lebih besar terhadap manajemen skandal dibandingkan perusahaan swasta.
Co-Authors Aniek Wijayanti Anita Nopiyanti Bonna Marietta Bardo Hanan Octiana Ihramsjah Muhamad Sadikin Indah Permata Sari Megawati Marine Putri Ratih Puspitasari Ronauli V Marbun Rudi Ginting Saebani, Akhmad Sumilir Sumilir