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All Journal Jurnal Riset Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Equity
Poppy Sofia Koeswayo
Universitas Padjadjaran
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Relevansi Nilai PSAK 73: Studi Pasar Modal Indonesia Jonatan, Arif; Koeswayo, Poppy Sofia; Puspitasari, Evita
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.33689

Abstract

Accounting standard and treatment for leasing is one that draws a lot of debate. Accounting treatment for leasing in PSAK 30 causes off-balance sheet transactions, where assets and liabilities of a leasing transaction are not recorded on financial statements. PSAK 73 introduces Right-of-Use model that could reflect leasing transactions on financial statements. This introduction is expected to increase the value relevance of financial statement for its users. Does PSAK 73 truly increase value relevance of financial statements? The authors answered the question by performing empirical research of value relevance in Indonesian Stock Exchange, especially constituents of Kompas 100 index, using Ohlson (1995) model. Authors found that contrary to expectation, PSAK 73 does not necessarily increase value relevance of financial statements for its users Although, it’s indicated that its relevance depend on the intensity of lease transactions to the company’s business. Authors discussed findings, along with recommendations for future research. Standar dan perlakuan akuntansi sewa adalah standar yang menuai banyak perdebatan. Perlakuan akuntansi sewa dalam PSAK 30 membuat adanya transaksi off-balance sheet dimana aset dan liabilitas dari suatu transaksi tidak tercatat dalam laporan keuangan. PSAK 73 memperkenalkan model Right-of-Use yang dapat merefleksikan transaksi sewa dalam laporan keuangan. Hal ini diharapkan akan meningkatkan relevansi laporan keuangan bagi penggunanya. Apakah PSAK 73 benar meningkatkan relevansi laporan keuangan? Penulis menjawab hal tersebut dengan melakukan penelitian empiris relevansi nilai di pasar modal Indonesia, terutama perusahaan konstituen Kompas 100, menggunakan model Ohlson (1995). Penulis menemukan bahwa bertentangan dengan ekspektasi, PSAK 73 tidak serta merta meningkatkan relevansi nilai laporan keuangan bagi penggunanya. Meski begitu, terindikasikan bahwa relevansi nilai PSAK 73 bergantung pada intensitas transaksi sewa bagi bisnis perusahaan. Penulis mendiskusikan temuannya, beserta dengan rekomendasi untuk penelitian selanjutnya
Relevance of Intangible Asset, Equity Book, and Earning Value on Stock Price in Information Technology Era Filosofi Putri Aulia; Poppy Sofia Koeswayo; Djoemarma Bede
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25943

Abstract

This study aims to provide an overview for issuers related to investors' behavior in using the values presented in financial statements in the information technology era, by measuring the moderation effect of intangible assets on the relevance of earnings and book value of equity on stock prices. It tested using a price multiple moderated regression model and LQ45 indexed issuers on the Indonesia Stock Exchange from 2012 to 2018 as a sample. The results of the study show that investors in the Indonesian capital market use the magnitude of profits and intangible assets as a material for consideration in making investment decisions, and no longer use book value of issuer's equity. They do not fully switch to using intangible assets as the creator of the main value of issuers but instead use them as one of the considerations in buying shares of an issuer. However, now investors use the value of intangible assets more dominant than using the value of profits.
Fraud Pentagon in Fraudulent Financial Statements Dea Arme Tiara Harahap; Poppy Sofia Koeswayo; Cahya Irawady
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1568

Abstract

This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationalization, ability and arrogance in fraudulent financial statements. This type of research is descriptive verification which is causality in nature. The unit of analysis in the research is BUMN listed on the Indonesia Stock Exchange in 2015-2019. This research data is a sample with purposive sampling technique and obtained 30 data samples. And analyzed by logistic regression analysis techniques. The results of this study show partially the effectiveness of proxy control of opportunity to influence financial statement fraud. Meanwhile, financial pressure (ROA), rationalization (auditor change), and arrogance (share ownership) have no effect on fraudulent financial statements
The Effect of Competence and Independence on Fraud Detection (Empirical Study at The West Java Representatives of The Audit Board of The Republic of Indonesia) Nenden Indriani; Poppy Sofia Koeswayo; Cahya Irawady
Journal of Accounting Auditing and Business Vol 5, No 2 (2022): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i2.38367

Abstract

This research examines whether good auditor competence and independence affect fraud detection by the West Java representatives of the Audit Board of the Republic of Indonesia. The population in this research was the auditors of the West Java representatives of the Audit Board of the Republic of Indonesia. The purposive sampling technique was used to obtain 106 auditors of the Audit Board of the Republic of Indonesia. The data for this research were obtained from primary data through a questionnaire. Multiple. Linear regression analysis. It was used to analyze the data in the study. The regression. The coefficient of the competence variable indicates that the variable has a partially positive and significant effect on fraud detection. The regression. The coefficient of the independent variable suggests that the variable has partial and insignificant. Effect on fraud detection. Simultaneous hypothesis testing shows the competence and independence of the West. Java representatives. of the Audit. The Board of the Republic of Indonesia. have a significant and positive. Effect on fraud detection
The Effect of Firm Size and Financial Distress on Going Concern Audit Opinion Muhammad Arya Lokamandala; Poppy Sofia Koeswayo; Devianti Yunita Harahap
Journal of Accounting Auditing and Business Vol 6, No 1 (2023): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i1.43085

Abstract

This study aims to analyze the effect of firm size and financial distress on the reception of the going concern audit opinion in the Accommodation and Food and Beverages Sub-Sector listed in the Indonesian Stock Exchange between 2019 and 2021. This study employed the quantitative approach and the methods of descriptive and verification analysis. The data analyzed in this study came from secondary sources. The data were analyzed using descriptive and logistic regression analysis. These analyses show that firm size and financial distress do not significantly impact the going concern audit opinion in the Accommodation and Food and Beverages sector between 2019 and 2021. These variables only contribute 5.8% to the reception of the going concern audit opinion. 
Understanding How Investigative Auditors' Competence, Independence, and Experience Affect the Efficiency with Which Audit Procedures are Implemented in Fraud Proof Dyah Sisca Putri Pramesti; Poppy Sofia Koeswayo; Sony Devano
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2329

Abstract

Fraud is increasingly widespread in Indonesia. In detecting and proving fraud, a special audit is needed, namely an investigative audit. Auditors who carry out investigative audits are called investigative auditors. This study aims to determine the effect of investigative auditor competence on the effectiveness of audit procedures in proving fraud, the effect of investigative auditor independence on the effectiveness of audit procedures in proving fraud, the effect of investigative auditor experience on the effectiveness of audit procedures in proving fraud, the effect of auditor experience on auditor competence. , and the influence of investigative auditor competence on the effectiveness of the implementation of audit procedures in proving fraud through auditor experience. This study uses a quantitative research method using primary data obtained from the results of questionnaires distributed to investigative auditors at the Supreme Audit Agency (BPK RI). The population in this study is the Main Investigation Auditorate at the Supreme Audit Agency of the Republic of Indonesia. The sample used is the Main Investigation Auditorate at BPK RI. The data analysis technique used is path analysis with a significance level of 5% using SPSS 26 software. The results of this study are that the competence of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, the independence of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, the experience of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud, there is a positive effect of auditor experience on auditor competence, and the experience of investigative auditors has a positive effect on the effectiveness of implementing audit procedures in proving fraud through auditor competence.
PENGARUH AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Setyawati, Dinie; Koeswayo, Poppy Sofia; Puspitasari, Evita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2846

Abstract

Riset ini bertujuan buat mengenali pengaruh audit fee pada integritas laporan keuangan serta untuk mengenali moderasi kepemilikan institusional pada pengaruh audit fee dan integritas laporan keuangan. Pada riset ini integritas laporan keuangan diukur dengan akrual diskresioner. Metode deskriptif merupakan metode yang digunakan dalam riset ini. Populasi pada riset ini adalah perusahaan sektor keuangan yang sudah tercatat dalam daftar Bursa Efek Indonesia pada tahun 2017 - 2019. Teknik purposive sampling dengan beberapa standar digunakan untuk menentukan sampel pada riset ini. Model analisis regresi data panel digunakan sebagai teknik analisis data pada riset ini. Hasil dari riset ini menunjukan audit fee berpengaruh signifikan terhadap integritas laporan keuangan sementara kepemilikan institusional tidak dapat memoderasi pengaruh dari audit fee terhadap integritas laporan keuangan.
Locus of Control, Self Efficacy, and Time Budget Pressure in Audit Judgment: The Moderating Role of Task Complexity Erlangga Prakasa; Poppy Sofia Koeswayo; Ahmad Zakie Mubarrok
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10625

Abstract

This research uses task complexity as a moderating variable to empirically evaluate the effects of locus of control, self-efficacy, and time budget pressure on audit judgment. This study collected answer from auditors who worked for KAP in Bali.   The collected data was analyzed using IBM SPSS Statistics in order to assess validity, reliability, and hypotheses. The results of the research show that locus of control, self-efficacy, and time budget pressure have a significant impact on audit judgment.   The results of the moderation test show that task complexity affects the link between audit judgment and time budget pressure, but it has no effect on the relationship between self-efficacy and locus of control. Keywords: Time Budget Pressure; Audit Judgment; Self Efficacy; Locus Of Control; Task Complexity.
Moderating Task Complexity in the Influence of Locus of Control, Self-Efficacy, and Time Budget Pressure on Audit Judgment: A Bibliometric Analysis Prakasa, Erlangga; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Auditors play a crucial role in ensuring that the financial statements presented by audited entities are prepared fairly and accurately. In the auditing environment, where the application of audit judgment is critical, its significance becomes even more pronounced under conditions of high uncertainty and limited time. This study focuses on the factors influencing auditors’ audit judgment, particularly locus of control, self-efficacy, and time budget pressure. Audit judgment is essential when auditors are confronted with task complexity and incomplete information, requiring them to exercise professional discretion in evaluating and determining audit outcomes. This research adopts a bibliometric literature review method, wherein relevant scientific articles published in the Scopus database between 2015 and 2025 were systematically collected, screened, and analyzed using VOSviewer software. Through this bibliometric approach, the study identifies publication trends, dominant keywords, co-authorship patterns, and thematic clusters related to the factors affecting audit judgment. The review highlights key variables such as locus of control—which pertains to auditors' perceived control over their professional responsibilities; self-efficacy—which reflects their belief in their ability to carry out audit tasks effectively; and time budget pressure—which represents the constraints imposed by limited time during audit engagements. Additionally, the findings indicate that task complexity serves as a moderating variable that may amplify or diminish the effects of these factors on the quality of audit judgment.
Co-Authors Ahmad Zakie Mubarrok Cahya Irawady Dea Arme Tiara Harahap Devianti Yunita Harahap Djoemarma Bede Dyah Sisca Putri Pramesti Erlangga Prakasa Filosofi Putri Aulia Jonatan, Arif Mubarrok, Ahmad Zakie Muhammad Arya Lokamandala Nenden Indriani Prakasa, Erlangga Puspitasari, Evita Puspitasari, Evita Setyawati, Dinie Sony Devano