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All Journal Jurnal Keuangan dan Perbankan AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Aplikasi Bisnis Unisia Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA)
Reni Yendrawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN-PERUSAHAAN GO PUBLIC DI BEJ Reni Yendrawati; Fandli Rokhman
Jurnal Keuangan dan Perbankan Vol 12, No 1 (2008): January 2008
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.087 KB) | DOI: 10.26905/jkdp.v12i1.872

Abstract

Timeliness represented a very important matter in determining financial statementvalue. This research was purposed to investigate the influence of audit delay factors, namelycompany size, company that announced loss, level of company profitability, auditors opinionand industrial sector. Audit delay could affect the timeliness of accounting information releases,and it would be known that timeliness was associated with the market reaction to theinformation released. Sampels were selected by method of purposive sampling. Regressionanalysis was used to investigate audit delay factors. The results could be interpreted thataudit delays tended to be longer for the company that announced loss in non-manufacturessampel, auditors opinion in overall sampel and auditors opinion in non-manufactures sampel.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP SET KESEMPATAN INVESTASI (IOS) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Reni Yendrawati; Feby Rezki Adhianza
Asian Journal of Innovation and Entrepreneurship Vol 2 No 01 (2013): January 2013
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajie.vol2.iss1.art5

Abstract

The increase inhigh-growth companies and rapidly be characterized by highlevels of investment opportunity set. IOS provides guidance where the value ofthe company as the company's goals dependson investment opportunities and spending in the future. This Study aims to identify and examine the dividend policy, the investment risk, profitability, liquidity, activity and solvency of the investment opportunity set. The population in this study all manufacturing companies listed on the Indonesian Stock Exchange from 2008 to 2011. While sampling technique using purposive sampling that sample with certain criteria, such as having complete financial statement data, has positive earnings and pay dividends in a row from 2008 to 2011. The number of samples that meet the criteria of a sample of 33 companies. To test the hypothesis proposed using multiple linear regression analysis. The test results found that dividend policy has a negative impavt on the invesment opportunity set, profitability and activity positively to the opportunity to grow the company. While the risk of investment, liquidity and solvency ratio did not affect the growth opportunities of the company.Keywords : Dividend Policy, Investment Risk, Profitability, Invesment Opportunity Set
PENGARUH GENDER, PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, KEMAMPUAN KERJA DAN PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGEMENT Reni Yendrawati; Dheane Kurnia Mukti
Asian Journal of Innovation and Entrepreneurship Vol 4 No 01 (2015): January 2015
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajie.vol4.iss1.art1

Abstract

This research was aimed to examine and to obtain empirical evidents on effects of gender, auditor experience, task complexity, obedience pressure, ability and knowledge toward audit judgement taken by auditor. This research was carried out at the DIY BPK representative. Collecting data was conducted by questionare distributed as much 40, however only 35 questionaires replayed, that gender didn’t significanly affect audit judgement, experience, task complexity, ability and knowledge significanly positive affect audit judgement, and obidience pressure significanly negaative effect audit judgement. Keywords: gender, auditor’s experience, task complexity, obidience pressure, ability, knowledge, audit judgement.
THE EFFECT OF CORPORATE GOVERNANCE, TENURE AUDIT AND QUALITY OF EARNINGS TOWARDS AUDIT DELAY WITH AUDITOR’S SPECIALIZATION AS THE VARIABLE OF MODERATION Reni Yendrawati; Anggi Prayuda Panggabean
Asian Journal of Innovation and Entrepreneurship Vol 1 No 01 (2016): January 2016
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajie.vol1.iss1.art5

Abstract

This study was aimed to find out the effect of corporate governance, tenure audit, and quality of earning towards audit delay (audit report lag) with auditor’s specialization as the variable of moderation (empirical studies on manufacturing companies listed in Indonesian Stock Exchange in 2011-2013). Corporate governance authorized with the managerial ownership, independent board, institutional ownership, tenure audit and quality of earning became independent variables. Audit delay (audit report lag) became the dependent variable. The total of samples tested by 67 companies was selected by purposive sampling method. The data used is secondary data with the media in the form of financial reports of manufacturing companies. This study analyzed the company's audited financial reports by employing an analysis technique using descriptive and statistical analysis. The finding of this study indicated that the tenure audit moderated by auditor’s specialization provides audit delay which is shorter than the non-specialist auditors, while managerial ownership, independent board, institutional ownership and quality of earning is not proven to be moderated by the auditor’s specialization towards audit delay.
Faktor Eksternal dan Faktor Internal yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur Prosedur Audit Reni Yendrawati; Wenny Hartanti Putri
Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol15.iss9.art5

Abstract

This study aims to analyze whether Time Pressure, Risk Audit, Materiality, Procedures Review and Control of Quality, Supervision Measures, External Locus of Control and Self Esteem auditor effect on premature sign off audit procedures. Data collection was conducted by giving questionnaires to auditors working in KAP Yogyakarta. The method of data analysis is validity and reliability testing, hypothesis testing by means of logistic regression analysis and Friedman test. Hypothesis testing is first performed using the Friedman test and the second to the eighth hypothesis using logistic regression. Friedman test showed that there is a priority order audit procedure that are likely to be abandoned. From the results mean rank from Friedman test indicates that the use of information management assertion is a procedure that is often to be abandoned, while the physical examination is the procedure most often to be abandoned. From the logistic regression showed that time pressure, review and quality control procedures, supervision measures, external locus of control and self-esteem have a significant effect on premature sign of audit procedures. But the audit risk and materiality has no affect the premature termination of audit procedures.
Analisis Faktor-faktor yang Mempengaruhi Keinginan Masyarakat untuk Menerima Perbankan Syariah Reni Yendrawati; Achmad Tirto Sudiro
Jurnal Aplikasi Bisnis Volume 8 Nomor 2, Januari 2010
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol8.iss2.art3

Abstract

This research titled "Analyzes the Factors that have an Effect Towards Society Intention to Accept on Islamic" which is purposed to test the factors that influent the Intention to accept of society into Islamic Banking as an alternative of financial. This research use source not only from Indonesian research and literature but also from foreign research and literature which is focus om internal variable, economic factors and religious factors also external variable that is quality of service, geographic acces and brand then test the influence of each its variable into the dependent variable which is intention to accept. Test on ths research use doubled regression formula.This research takes sample society on Daerah Istimewa Yogyakarta. Sampling based on society jobs which classified into four class that are Mahasiswa, Pegawai Negeri Sipil, Pegawai Swasta and UKM (Usaha Kecil dan Menengah). It's use accidental sampling technic, that spread 200 of quesiner but only 134 that can be process. Data were analyzed using statistical software SPSS version 16.0 and AMOS version 16.0.From five hypothesis only one that prove influencing the intention to accept on Islamic Banking. It's show that Daerah Istimewa Yogyakarta society intention to accept on Islamic Banking as an altenative of financial institutions only influenced by religious factors not economic factors, quality of service, geographic acces or brand.
Pengaruh Sifat Machiavellian, Locus of Control, dan Independensi Terhadap Perilaku Etis Auditor (Studi Empiris pada Kantor Akuntan Publik di Yogyakarta) Reni Yendrawati; Witono Witono
Jurnal Aplikasi Bisnis Volume 10 Nomor 9, Maret 2011
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol10.iss9.art3

Abstract

Penelitian ini dilakukan untuk memperoleh pemahaman tentang bagalmana pengaruh sifat machiavellian, locus of control, dan independensi  terhadap perilaku etis auditor. Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh variabel sifat machiavellian, locus of control dan independensi terhadap perilaku etis auditor. Literatur menunjukkan bahwa individu dengan tingkat machiavellian tinggi dan lebih rendah tingkat penalaran etika cenderung kurang mandiri dan lebih cenderung setuju dengan perilaku yang tidak etis. Kemerdekaan dalam audit berarti mengambil sudut pandang yang tidak bias dalam pelaksanaan pengujian audit, evaluasi hasil, dan penerbltan laporan audit. Beberapa hipotesis yang dikembangkan untuk menyelidiki; pertama pengaruh sifat machiavellianism yang negatif terhadap sikap etis auditor. Kedua, hubungan antara locus of control dan perilaku etis auditor, yang terakhir adalah hubungan antara independensi auditor dan perilaku etis auditor.Penelitian ini menggunakan sampel staf auditor yang bekerja di Kantor Akuntan Publik (KAP) yang ada di kota Yogyakarta. Metode analisis yang digunakan dalam penelitian ini adalah metode regresi berganda, dengan metode ini dapat dillhat bagaimana pengaruh setiap variabel seperti sifat machiavelltanisme, locus of control, dan independensi terhadap perilaku etis auditor.Hasil dari penelitian ini hipotesis satu dan tiga terbukti sedangkan hipotesis kedua tidak terbukti hal ini mungkin disebabkan karena auditor lebih memilih bekerja menggunakan ketrampilan yang dimiliki dan tidak berdasarkan locus of control diri mereka sendiri.
PERSEPSI AKUNTAN PUBLIK, PEMAKAI INFORMASI AKUNTANSI DAN MAHASISWA AKUNTANSI TERHADAP ADVERTENSI AKUNTAN PUBLIK Reni Yendrawati
Jurnal Aplikasi Bisnis Volume 8 Nomor 1, Juni 2009
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol8.iss1.art6

Abstract

Penelitian ini dilakiikan untukmengetahui apa sebenamya yang menjadi persepsi atau pendapat para praktisi di bidang akuntansi mengenai advertensi Kantor Akuntan Publik. Penelilian ini dilakukan di Propinsi Daerah Istimewa Yogyakarta. Responden penelitian initerdiri 30dari Kantor Akimtan Publik, 30 dari pemakai inforntasi akuntansi dan 30 dari mahasiswa akuntansi.Hasil dari penelitian ini adalah diperolehnya bukti empiris bahwa para praktisi di bidang akuntansi memiliki persepsi yang positif terhadap advertensi Kantor Akuntan Publik. Hal ini semakin menguatkan hasil penelitian yang telah dilakukan di propinsi Daerah Khusus Ibukota.
Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgment Reni Yendrawati; Anita Sulistia Ragil
Jurnal Aplikasi Bisnis Volume 11 Nomor 9, September 2011
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol11.iss9.art2

Abstract

This study aims to examine the influence of gender, compliance pressure, task complexity and experience of the audit judgment. The research was conducted in Denpasar by using 57 public accountants as respondents. Convenience sampling was chosen in the process of collecting data.The research proved that gender did not significantly affect the audit judgment, while the obedience pressure, task complexity have negative affect. Experience has significant and positive impact on audit judgment.
Pengaruh Pergantian Manajemen, Kesulitan Keuangan, Fee Audit, Opini Akuntan dan Ukuran Kap Terhadap Audit Changes Reni Yendrawati
Unisia No. 75: Tahun XXXIII Triwulan VII 2011
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol33.iss75.art6

Abstract

The number of public accountant firms increasing may result in commpetition between public accountant firms. In such condition, a corporation may change the auditor. The purpose of this research is to know whether the change of management, financial distress, audit fee, accountant opinion and public accountant firm's size may influence limited corporations in indonesia to change auditors. The data being used is form manufacturing company which is listed in Indonesia Capital Market in 2007 - 2010 periods. The data is analyzed with logistic regression. This research resuit in audit fee and public accountant firm's size as variables influencing auditor changes of accountant opinion, financial distress and change of management as variables not influencing auditor changes.Keywords: auditor changes, change of management, financial distress, audit fee and accountant opinion  
Co-Authors Achmad Tirto Sudiro Aditya Wahyu Nugraha Anggi Prayuda Panggabean Anita Sulistia Ragil Becdivanto Trianjas Hutomo Aji Bryan Wicaksono Dheane Kurnia Mukti Fandli Rokhman Feby Rezki Adhianza Hielnanda Yasmin Azzahra Wenny Hartanti Putri Wildan Said Witono Witono