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All Journal Indonesian Journal of Geography Tekno - Pedagogi : Jurnal Teknologi Pendidikan Buletin Studi Ekonomi Jurnal Kebijakan Kesehatan Indonesia The Indonesian Accounting Review Infestasi Jurnal Teknologi Informasi dan Bisnis Pengabdian Masyarakat Darmajaya Jurnal Kependidikan OPERATION EXCELLENCE: Journal of Applied Industrial Engineering E-Dimas: Jurnal Pengabdian kepada Masyarakat Educational Management JOIV : International Journal on Informatics Visualization Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen STIE Muhammadiyah Palopo Tafaqquh: Jurnal Penelitian Dan Kajian Keislaman Anfusina: Journal of Psychology Jurnal Gizi Klinik Indonesia Jurnal ASET (Akuntansi Riset) SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Geografi, Edukasi dan Lingkungan JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ipteks Akuntansi Bagi Masyarakat JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Teladan: Jurnal Ilmu Pendidikan dan Pembelajaran Jurnal Ilmiah Dikdaya Majalah Ilmiah UNIKOM J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Golden Age: Jurnal Ilmiah Tumbuh Kembang Anak Usia Dini @is The Best [Accounting Information System & Information Technology Business Enterprise] Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Manusia dan Kesehatan G-Tech : Jurnal Teknologi Terapan Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Sains dan Edukasi Sains JURMATIS : Jurnal Manajemen Teknologi dan Teknik Industri Journal of Educational Experts (JEE) Jurnal Pengabdian kepada Masyarakat Nusantara Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Aksara: Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Jurnal Sosial dan Teknologi Dwija Inspira: Jurnal Pendidikan Multi Perspektif Jurnal Rekayasa, Teknologi, dan Sains Jurnal Saintekom : Sains, Teknologi, Komputer dan Manajemen AKADEMIK: Jurnal Mahasiswa Humanis REDUPLIKASI: Jurnal Penelitian Pendidikan Bahasa Indonesia Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Elektriese: Jurnal Sains dan Teknologi Elektro Jurnal Keuangan dan Akuntansi Terapan (KUAT) Berita Kedokteran Masyarakat Jurnal Teknik Industri Jurnal Pengabdian Pelitabangsa Pengabdian Pada Masyarakat Sistem Informasi Akuntansi Mandala of Health : A Scientific Journal Al Huwiyah: Journal of Woman and Children Studies Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pendidikan dan Keislaman Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Ranah Research : Journal of Multidisciplinary Research and Development Hasil Karya Aisyiyah Untuk Indonesia Jurnal Lentera Pengabdian Proceeding Mercu Buana Conference on Industrial Engineering Jurnal Pelita Pengabdian Jurnal Kesehatan Bina Husada Medika: Jurnal Ilmiah Kesehatan Jurnal Pengabdian Sosial Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga Dedikasi : Jurnal Pengabdian Lentera Emitor: Jurnal Teknik Elektro Perilaku dan Promosi Kesehatan: Indonesian Journal of Health Promotion and Behavior
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Journal : The Indonesian Accounting Review

 1   2 
The effect of experience, competence, independence, and professionalism of auditors on fraud detection Lingga Sulistyowati; Supriyati Supriyati
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.494

Abstract

This research aims to determine the effect of experience, competence, independence, and professionalism, as the independent variables, on fraud detection, as the depen-dent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study consists of 58 audi-tors working in 12 Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaires completed by senior accountants working in the Public Accounting Firm located in Surabaya City. The sampling technique is using purposive sampling method, and the research data are analyzed using mul-tiple regression analysis using SPSS version 20.00. The research results are ob-tained that the variables of experience, competence, and professionalism affect the fraud detection. But the variable of independence does not affect the fraud detection.
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Supriyati Supriyati
The Indonesian Accounting Review Vol 1, No 1 (2011): TIAR - January 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.430

Abstract

The Directorate General of Taxation has done a strategic role. One of the activities is to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of 'fiscus" and criterions of tax payer of complionce toward tax payer compliance. The procedure of data collection in this research is by distributing tie questioniaires to the tax payers in Tax Services Department of East Sidoarjo directly in 2007. The researchers have collected 43 questioners. The result of validity and relrability from 44 questions shows that all questions are valid and reliable. Accordingly, the result of normally shows that data is in a normal distribution. The result of regression shows that just tax knowledge variable infiuences significantly the tax payer's compliance. From the result of this research, it is expected that the next researchers and academicians can provide tax knowledge for the students from the low level of education to the higher levei of education. The Diiectorate General of Taxotion should also increase their quality of services.
The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry Dianita Affianti; Supriyati Supriyati
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.947

Abstract

This study aims to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population used in this study is all banking industry companies, listed on the Indonesia Stock Exchange (BEI) 2008-2015, which present good corporate governance reports completely. The sampling technique used in this research is purposive sampling method. There are 18 companies qualified as the research sample. Data analysis method used is multiple linier regres-sion analysis using SPSS 23 for Windows program, with the significance level used is 0.05. The results show that good corporate governance and firm size have no signifi-cant effect on accounting conservatism level, while leverage and profitability have significant effect on accounting conservatism level.
THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION Marthlin Novten van Harling; Supriyati Supriyati; Djuwari Djuwari
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.213

Abstract

This study aims to determine whether the quality attributes affect the quality of the audit clientsatisfaction. The primary data were taken through questionnaires using non probabilitysampling with convenience sample technique. The sample being processed consists of 37 respondentsthat financial managers of companies already involved in services, trades and industries.The statistical analysis is OLS (Ordinary Least Square) using SPSS version 17.0.The results of this study concluded that audit quality attributes are formed by the attributes ofexperience in audit, understanding industry customer to respond to the needs of the clientcomplying with common rules, the attitude of care, strong commitment to quality, audit firm,leadership participation doing work field properly, the participation of the audit committee,high ethical and not easily to believe simultaneously and partially are not influential significantlytoward the customer satisfaction. In this case, such finding is in terms of significancelevel each of audit quality has significance level above 0.05 or 5 percent.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA Indriyani, Rosmawati Endang; Supriyati, Supriyati
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.95

Abstract

The purpose of the research is determining the factors that influence audit report lag inmanufacturing companies in Indonesia and Malaysia from 2009 to 2010. Factors are firmsize, profitability, corporate income and debt to equity ratio. The data used were obtainedfrom Indonesia and Malaysia Stock Exchange. This study used purposive sampling methods.Analysis methods used descriptive analysis, the assumptions of classical test (such as normality,multicolinearity, autocorrelation and heterocedasticity) and multiple linear regressions.The results of multiple linear regression show that audit report lag in Indonesia andMalaysia simultaneously influenced by firm size, profitability, corporate income and debt toequity ratio, audit report lag in Indonesia partially influenced by firm size and debt to equityratio, and in Malaysia audit report lag partially influenced by firm size.
THE EFFECT OF AUDIT QUALITY ATTRIBUTES ON CLIENT SATISFACTION Novten van Harling, Marthlin; Supriyati, Supriyati; Djuwari, Djuwari
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.213

Abstract

This study aims to determine whether the quality attributes affect the quality of the audit clientsatisfaction. The primary data were taken through questionnaires using non probabilitysampling with convenience sample technique. The sample being processed consists of 37 respondentsthat financial managers of companies already involved in services, trades and industries.The statistical analysis is OLS (Ordinary Least Square) using SPSS version 17.0.The results of this study concluded that audit quality attributes are formed by the attributes ofexperience in audit, understanding industry customer to respond to the needs of the clientcomplying with common rules, the attitude of care, strong commitment to quality, audit firm,leadership participation doing work field properly, the participation of the audit committee,high ethical and not easily to believe simultaneously and partially are not influential significantlytoward the customer satisfaction. In this case, such finding is in terms of significancelevel each of audit quality has significance level above 0.05 or 5 percent.
PENGUJIAN EMPIRIS ATAS AUDIT DELAY PADA PERUSAHAAN PERBANKAN GO PUBLIC DI BEI JAKARTA TAHUN 2005-2009 Wulansari, Anike; ., Supriyati
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.315

Abstract

It is noted that the delay of any information will attract some negative reaction because it would be useless. The objective of this study is to analyze the influence  of profitability, profit and loss, auditor opinion, public accountant size, auditor previous opinion, going concern and company size towards the audit delay in banking companies that have been listed in Jakarta Stock Exchange, Indonesia in 2005 until 2009. This research used census method on the companies that have been listed in Jakarta Stock Exchange. The analysis of hypothesis is using Multiple Regressions. Prior to hypothesis test, normality of the data test was done using kolmogorof-Smirnov test. The result of multiple regression model shows that audit delay was influenced by profitability and auditor previous opinion, with the  significance at 10%. Yet, profit and loss, public accountant size, auditor opinion, company size and going concern were not significant factors. Based on such results, it is recommended that the auditor should increase the effectiveness and efficiency of his audit performance and, for all existing studies; they should contribute to the current  literature on Auditing.
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Supriyati, Supriyati
The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i01.430

Abstract

The Directorate General of Taxation has done a strategic role. One of the activities is to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of 'fiscus" and criterions of tax payer of complionce toward tax payer compliance. The procedure of data collection in this research is by distributing tie questioniaires to the tax payers in Tax Services Department of East Sidoarjo directly in 2007. The researchers have collected 43 questioners. The result of validity and relrability from 44 questions shows that all questions are valid and reliable. Accordingly, the result of normally shows that data is in a normal distribution. The result of regression shows that just tax knowledge variable infiuences significantly the tax payer's compliance. From the result of this research, it is expected that the next researchers and academicians can provide tax knowledge for the students from the low level of education to the higher levei of education. The Diiectorate General of Taxotion should also increase their quality of services.
The effect of experience, competence, independence, and professionalism of auditors on fraud detection Sulistyowati, Lingga; Supriyati, Supriyati
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.494

Abstract

This research aims to determine the effect of experience, competence, independence, and professionalism, as the independent variables, on fraud detection, as the depen-dent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study consists of 58 audi-tors working in 12 Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaires completed by senior accountants working in the Public Accounting Firm located in Surabaya City. The sampling technique is using purposive sampling method, and the research data are analyzed using mul-tiple regression analysis using SPSS version 20.00. The research results are ob-tained that the variables of experience, competence, and professionalism affect the fraud detection. But the variable of independence does not affect the fraud detection.
The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry Affianti, Dianita; Supriyati, Supriyati
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.947

Abstract

This study aims to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population used in this study is all banking industry companies, listed on the Indonesia Stock Exchange (BEI) 2008-2015, which present good corporate governance reports completely. The sampling technique used in this research is purposive sampling method. There are 18 companies qualified as the research sample. Data analysis method used is multiple linier regres-sion analysis using SPSS 23 for Windows program, with the significance level used is 0.05. The results show that good corporate governance and firm size have no signifi-cant effect on accounting conservatism level, while leverage and profitability have significant effect on accounting conservatism level.
Co-Authors ., Aniek ., Meliza A J, Atikah A. Santoso, Muhammad Abdoel Gafar Achmad Saiful Ulum Adi Wisaksono Adiputra, Agung Adnan, Haidar Bustomi Afandi, Haekal Ridlo Affianti, Dianita Agus Suwarno, Agus Aisha, Dinda Aji, Achmad Fahrul Amin Solihin, Amin Amir Syarifuddin Anang Kistyanto Anike Wulansari Apriantoro, Roni Ardi Prabowo, Muhamad Cahyo Arianto, Poppy Irda Ario Busono, Fawzi Arnani R, Retno Dwi Asep Muhyidin Aspandra, Rahadian Assidik, Fajar Athariq, Irsan Aulia, Afkar Bahri, Ramadhan Syaeful Baiquni, Fahmi Bhaskara, Arkananta Bowo Susilo Burhanudin Burhanudin Caesar, Imey Alviona Cahya Pratama, Yudha Herlambang Cahyo Ardi Prabowo, Muhamad Dadi Dadi Darajati, Irene Titin Darham, Darham Darmawan, Heru Darmayadi, Andrias Dewi Lutfianawati, Dewi Dewi, Annisa Ammyla Dian Anggraini Puspitasari Dianita Affianti Didin Mukodim Dilad Anian, Jihan Syifa Djuwari Djuwari Djuwari Djuwari Dwi Astuti Dwi Nur Indah Sari, Dwi Nur Indah Dwi Yulianto, Hery Efendi L, Rudi Effendi, Nur Ika Ekaningtias, Dyah Erika Maharani Erina Rulianti Evy Sulistyoningrum Febrinasari, Tantry Fernaldy, Kevin Firdayanti, Bella Cahya Gunasti Gunasti Gunasti Hudiwinarsih Harini, Rika Harini Harkina, Prida Hasbullah Hasbullah Herawati Herawati Heri yanto Herlin Fitriana Kurniawati Herman Didipu Hermawan, Muhid Herol, Herol Hidayat, Ade Nurul Hidayati, Ira Ichsyani, Meylida Ikhsan Romli Ilham Sayekti Indah Hapsari Ira Puspitawati Irwati, Dwi Iswanti, Iswanti Joko Sutarto Juhaeni, Juhaeni K, Windy Illa Kadek Pranetha Prananjaya, Kadek Pranetha Kartika, Vinda Setya Khoerunisa, Asti Kinantaka, Rizky Budiyasa Krismanto, Rendy Kurnia, Syafika Nugrah Kurniawan, Rachman Catur Kurniawan, Risky Kusmajaya, Sumardani Kustiwan, Susan La Ode Reskiaddin Laksitasari, Anindita Lestari, Adelia Putri Lilis Puspitawati Lily Arsanti Lestari Lingga Sulistyowati M, Sherina Ausina Mahendra, Nanang Marthlin Novten van Harling Marthlin Novten van Harling Mohamad Cerdika, Varian Muazaroh Muazaroh Muhamad Yusup Mukhlisin Mukhlisin Muslimin Muslimin Muttaqqin, Habib Zahar Zaki Natansya, Tyas Sylva Fitrian Netty Nurdiyani, Netty Nida An Khofiyah Ningsih, Aprillia Ningsih, Wahyu Setia Nissa, Rika Sovyatun Nuhman Nur'aeni, Nur'aeni Nurdien, Ahmad Nurhadi Nurhidayanti, Nisa Nurlaili Nurlaili Nurpribadi, Giri Nursaputro, Septiantar Tebe Oktafiani, Amanda Osesoga, Maria Stefani P, M. Cahyo Ardi Panggabean, Andre Stefanus Permadi, M. Galih Pharamitha, Pharadnya Dewi Prabowo, Muhamad Cahyo Ardi Prihandoko, Dedi Heru PURFINI, APRIANI PUTI Puspitaningrum, Ari Cahaya puti purfini, apriani Putra, Fibi Eko Putri Oktavia Putri Riandani, Andini Putri Wulanditya Putri, Asri Mutiara Putri, Diyana Afita Putri, Hanifa Oktavia Putri, Nicky Putri, Yunia Purnamasari R, Zyahra Putri Rahmad Purnama, Rahmad Rahman, Puspa Rahayu Utami Rahmawati, Fani Annisa Rahmawati, Riadini Ramadhan, Adhan Ramadhani, Adhi Fitra Ramli Ramli Relawati, Relawati Riandani, Andini Putri Rina Dwi Ariani Rindiyani, Rindiyani Riwayati, Selvi Rizalulhaq, Muhammad Rizki Ahsania, Safira Rizki Darmawan Rizqya, Nanda Rochmanto, Raditya Artha Rofii, Afif Ronny Ronny Rosita C., Erie Rosmawati Endang Indriyani SAINIL AMRAL Sandayanti, Vira Sari, Winda Retno Sari, Winda Retno Satibi, Ilham Setiadi, Ibnu Edi Setiawan Setiawan Setiawati, Desi Sri Setya Kartika, Vinda Setyorini, Haryati - Sihono Sihono Siti Rahayu Sofani, Irgi Sri Astuti Sri Kusumastuti, Sri Subawi, Subawi Suherlan, Muhamad Akbar Rahmatullah Sulistyowati, Lingga Sumiharti, Sumiharti SUMIYATI SUMIYATI Supriyati, Endah Suryono Suryono Suwandi Suwandi Suyono Suyono syahid Syahid, syahid Tri Ngudi Wiyatno Tri Siswati, Tri Wahab Sya’roni, Deden Abdul Wahyu Sulistiyo Wahyudin Wahyudin Wardhani, Ratri Wardoyo, Dewi Tri Wijayanti Widya, Adi Rusdi Widyatri, Hasyrani Widyawati, Herni Endah Wijaya, Taufik Rizal Wijayanti, Tria Wildiana, Resha Ayu Windyatri, Hasyrani Wulandari, Kartika Dewi Yudha Herlambang Cahya Pratama Yudhi Novriansyah, Yudhi Yulia Wardhani, Yulia Yuliani, Opie Oktavia YULIANTO, HERY DWI Yusuf Irfan