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DEWI KURNIA INDRASTUTI
Trisakti School of Management
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REPUTASI AUDITOR DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA DEWI KURNIA INDRASTUTI; VENIA MARIA DJOJO
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.923

Abstract

The purpose of this study is to analyze the impact of public accountant firm size, auditor specialization, company size, operating cash flow, leverage, return on assets, market to book value ratio, independent commissioners and firm age on earnings management. Purposive sampling method is used to obtain samples from manufacturing companies that listed in Indonesian Stock Exchange during 2015-2018. There are 71 companies meet the criteria and the hypothesis was tested using multiple linear regression analysis. The results indicate that company size, operating cash flow, leverage and return on assets have a significant effect on earnings management. Other independent variables such as public accountant firm size, auditor specialization, market to book value ratio, independent commissioners and firm age have no influence on earnings management.
THE DRIVING FACTORS OF EARNINGS MANAGEMENT Calvin; Dewi Kurnia Indrastuti
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.2007

Abstract

One important part of the company's financial statements is earnings because it provides information to stakeholders about the company's performance. Earnings are used to evaluate management and one of the determinants of the amount of management compensation and to estimate the company's prospects in the future. Earnings management is a practice used by businesses to enhance financial statements over time. The purpose is to attract the attention of users of financial statements to make decisions on investing and granting credit. Therefore, the aim of this study is to determine whether independent commissioners, independent audit committee, audit committee expertise, activity audit committee, size audit committee, leverage, and firm size affect earnings management. This study uses non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period as research objects. The sample selection method used is purposive sampling. The results of this study indicate that leverage and firm size have a positive effect on earnings management. The higher the leverage, the higher the risk of default on the debt owned by the company, among other things because there is an element of uncertainty in business conditions. This is avoided by investors and is a factor that causes the company's management to practice profit management to beautify its financial reports company size has a positive effect on earnings management because large companies will tend to carry out earnings management so that the company is still considered good by investors. While independent commissioners, audit committee size, audit committee independence, audit committee expertise, and audit committee activities have no effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR MANUFAKTUR Andreanto Chandra; Dewi Kurnia Indrastuti
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.461 KB)

Abstract

This study aims to analyze what factors affect audit report lag. These factors consist of profitability, auditor opinion, auditor switching, complexity, company reputation, board of size of directors, company size, and leverage as independent variables in this study. Meanwhile, audit report lag is the dependent variable in this study. Samples were taken from manufacturing firms listed on Indonesia Stock Exchange for year 2018-2020 using the purposive sampling method. Based on this, 234 research data meet the criteria as samples in this study. The result of this study is that profitability and leverage significantly positively affect audit report lag. Auditor switching, complexity, company reputation, board of size of directors, and company size have no effect on audit report lag.
Audit Report Lag: Peran Key Audit Matters, Karakteristik Firma Audit, dan Faktor Lainnya Aulia Fasha Julianti; Dewi Kurnia Indrastuti
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/pezyq695

Abstract

The purpose of this study is to examine empirically how important key audit matters, audit firm characteristics, and other variables affect audit report lag. The independent variables employed in this study include profitability, firm size, auditor specialization, key audit matters, audit opinion, and public accounting firm, while audit report lag is used as the dependent variable. The object of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. A purposive sampling method was used in selecting the research sample, resulting in 225 companies with a total of 675 firm-year observations that met the research criteria. Using multiple linear regression analysis, the data were examined. The results of this study indicate that profitability, audit opinion, and public accounting firms have a negative effect on audit report lag because higher profitability encourages timely financial reporting, companies that receive an unqualified audit opinion face fewer material issues so that the audit can be completed without extended procedures, and companies audited by Big Four public accounting firms benefit from more efficient audit resources and methodologies. Meanwhile, firm size, auditor specialist, and key audit matters are found to have no significant effect on audit report lag.
Edukasi Pemaparan Pencegahan, Deteksi Dan Investigasi Atas Tindak Kecurangan Paulina Sutrisno; Agustin Palupi; Dewi Kurnia Indrastuti
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): September 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/te1a5p24

Abstract

Pengabdian masyarakat dengan tema the prevention, detection, investigation of fraud yang dtujukan ke kalangan umum seperti para pelaku industri, karyawan perusahaan, mahasiswa maupun masyarakat umum ini merupakan hasil kerjasama antara Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM). Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan secara ringkas mengenai bagaimana mencegah, mendeteksi dan melakukan investigasi atas terjadinya fraud yang marak terjadi pada beberapa waktu belakangan ini. Pemaparan dilakukan oleh dosen akuntansi Trisaksi School of Management yaitu Ibu Agustin Palupi dan Ibu Dewi Kurnia Indrastuti yang memiliki pengalaman sebagai praktisi maupun akademisi. Kegiatan pengabdian masyarakat ini dilakukan secara daring dengan jumlah peserta sebanyak 411. Kegiatan pengabdian masyarakat tersebut diselenggarakan pada hari Kamis, 31 Oktober 2024 selama 3 jam dari pukul 09.00-12.00 WIB. Antusias peserta terlihat dari banyaknya pertanyaan yang dilontarkan baik melalui chat maupun Tanya jawab secara langsung. Kedepannya Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM) menyepakati untuk mengadakan webinar series lanjutan yang diadakan setiap 3 bulan sekali.
Model Fraud Hexagon untuk Mengidentifikasi Kecurangan Laporan Keuangan Pratiwi Harmawati; Dewi Kurnia Indrastuti
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/kg13bb52

Abstract

This study aims to examine the influence of independent variables on fraudulent financial statements. The independent variables analyzed include financial stability, financial targets, external pressure, personal financial needs, collusion, capability, nature of the industry, effective monitoring, ego, and change in auditor. The sample consists of 121 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023, totaling 363 data points. The methods used are purposive sampling and logistic regression. The analysis results indicate that the Nature of Industry shows a negative effect on fraudulent financial statements. Higher receivables tend to reduce the risk of fraudulent financial statements, as they require comprehensive disclosure and in-depth analysis, enhancing creditor oversight. Meanwhile, Financial Stability, Financial Targets, External Pressure, Personal Financial Needs, Collusion, Effective Monitoring, Capability, Ego, and Change in Auditor do not significantly influence fraudulent financial statements.
Akuntabilitas dan Amanah : Evaluasi Pengelolaan Dana Kurban Pada RT X di Kota Bekasi Dewi Kurnia Indrastuti; Rinjani
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jaxbxg82

Abstract

Qurban funds are collected from individuals who want to perform qurban. The funds are managed by the organizing committee and used to purchase sacrificial animals to be distributed to eligible beneficiaries. This study evaluates the management of qurban funds by RT “X” in Bekasi City for the year 2026 to assess whether the process was carried out in an accountable manner. Data were collected through interviews and document reviews. These processes were conducted from early June to early July 2026. The findings indicate that all major stages of the process including fund collection, procurement of sacrificial animals, slaughtering, distribution of the meat, and the return of any remaining funds were implemented transparently and supported by adequate evidences, Drawing on Stewardship theory and The COSO Internal Contro Framework, this study recommends a clearer segregation of dusties among committee members, particularly in the area of fund management, procurement, and reporting. Strengthening the division of responsibility is expected to enhance the effectiveness of the committee’s operations while simultaneously promoting transparency, accountability, and good governance in the management of future qurban funds..
Co-Authors Agustin Palupi Andreanto Chandra Aulia Fasha Julianti Calvin Pratiwi Harmawati Rinjani Sutrisno, Paulina VENIA MARIA DJOJO