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All Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara
Aryanto Aryanto
Universitas Sriwijaya
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Journal : SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS

 1 
Role Stress, Supervisor Support and Burnout in Local Government Internal Auditors Agil Novriansa; Aryanto Aryanto; Burhanuddin Burhanuddin; Mega Aulia Putri; Renaldi Setiawan
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 3, September 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i3.245-260

Abstract

This study aims to empirically examine the relationship between role stress and supervisor support with burnout on local government internal auditors. Sampling was carried out by purposive sampling method with criteria in the form of local government internal auditors who had at least one year of audit experience. The results of an online survey on the auditors of the Regency/City Government Inspectorate in Southern Sumatera Province were obtained as many as 155 respondents who participated as samples of this study. The results of data analysis using SEM-PLS show that role conflict is not associated with emotional exhaustion and reduced personal accomplishment, but is positively associated with depersonalization. Role ambiguity is positively associated with emotional exhaustion and reduced personal accomplishments, but role ambiguity is negatively associated with depersonalization. Role overload is positively associated with emotional exhaustion and depersonalization but negatively associated with reduced personal accomplishment. Supervisor support is negatively associated with all burnout dimensions.
Escalation of Commitment: Supporting Role from Accountants Agil Novriansa; Ahmad Subeki; Aryanto Aryanto
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 2, June 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i2.87-94

Abstract

Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However, in the capital budgeting process, before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers, especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test, it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior
Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees Agil Novriansa; Asfeni Nurullah; Aryanto Aryanto; Muhammad Akbar Prayoga Putra; Dela Mutia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.359-370

Abstract

This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation. The sample for this research is a non-financial company registered on the Indonesian capital market in 2012-2020. The results of purposive sampling showed that the number of samples in this study was 414 firm-year observations. The results of panel data regression analysis with the fixed effect model and clustered standard error show that risk management committee and PA firm size are positively related to audit fees, while company complexity is not related to audit fees. An important implication of the results of this research is that it is important for companies to have a risk management committee that stands alone in order to improve the corporate governance process.
Auditor Choices in Family Companies Hasni Yusrianti; Tertiarto Wahyudi; Aryanto Aryanto
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 2, June 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i2.79-92

Abstract

This study aims to empirically examine the comparison of auditor choice and audit fees in family firms, as well as to test more comprehensively how the characteristics of family firms will influence the choice of auditors and audit fees in family firms. The purposive sampling results of this study show that the number of sample companies in this study is 133 non-financial companies listed on the Indonesia Stock Exchange in 2015-2021, with a total of 931 observations. The results of the logistic regression analysis of the auditor's choice model in this study indicate that family firms tend to be less choosing a high-quality auditor (auditor of KAP BIG4) and the presence of a CEO who is descended from the founder's family company is negatively related to the appointment of an auditor for KAP BIG4. In addition, the percentage of family ownership, the presence of the founder CEO of the family company and the presence of a professional CEO of the family company are not related to the appointment of KAP BIG4 auditors. The results of ordinary least square regression analysis using the robust standard error estimation method on the audit fee model show that family firms and the percentage of family members in top management are negatively related to audit fees, while the percentage of family ownership and the percentage of family members on the board of commissioners is not related to audit fees.
Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees Agil Novriansa; Asfeni Nurullah; Aryanto Aryanto; Muhammad Akbar Prayoga Putra; Dela Mutia
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v6i4.359-370

Abstract

This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation. The sample for this research is a non-financial company registered on the Indonesian capital market in 2012-2020. The results of purposive sampling showed that the number of samples in this study was 414 firm-year observations. The results of panel data regression analysis with the fixed effect model and clustered standard error show that risk management committee and PA firm size are positively related to audit fees, while company complexity is not related to audit fees. An important implication of the results of this research is that it is important for companies to have a risk management committee that stands alone in order to improve the corporate governance process.
Auditor Choice in Indonesia Listed Family Firms Hasni Yusrianti; Tertiarto Wahyudi; Aryanto Aryanto
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 2, June 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i2.79-92

Abstract

This study aims to empirically examine the auditor choice in family firms. The study investigates the relationship between family firms, family ownership, and the family identity of the CEO with auditor choice. The research sample consists of 931 firm-year observations non-financial listed companies on the Indonesia Stock Exchange in 2015- 2021. A company is considered to use a high-quality auditor if it is audited by one of the BIG 4 Firms. Logistic regression analysis results indicate that family firms are less likely to hire high-quality auditors compared to non-family firms. Besides, the percentage of family ownership is negatively related to auditor choice, where companies with higher family ownership less likely to hire high-quality auditors. In terms of the family identity of the CEO, companies with a descendant CEO are less likely to hire high-quality auditors. However, the presence of a founding family CEO and a professional CEO is not related to auditor choice.
Co-Authors Agil Novriansa Ahmad Subeki Asfeni Nurullah Avissa Benita Elizabeth Tamba Burhanuddin Burhanuddin Dela Mutia Ermadiani, Ermadiani Fida Muthia Fuadah, Lukluk HASNI YUSRIANTI Mega Aulia Putri Meiriza Riyandini Muhammad Akbar Prayoga Putra Peri Purwanti Renaldi Setiawan Tertiarto Wahyudi Unggu Prayogi Yulia Saftiana