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All Journal Perspektif Akuntansi Jurnal Riset Akuntansi dan Keuangan
Christine Novita Dewi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Fraud di Pemerintahan Analisis Meta: Studi di Indonesia Natasya Febriola Haurissa; Christine Novita Dewi
Perspektif Akuntansi Vol 4 No 3 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v4i3.p297-319

Abstract

The aim of this research is to study the determinants of fraud in government sector using 8 years observation period. The purpose of this research is to examine the association between appropriateness of compensation, internal control system, organizational ethical culture, distributive justice, procedural justice, internal control compliance, organizational commitment, leadership style, law enforcement, unethical behavior, information asymmetry, pressure, opportunity, rationalization, performance accountability, regional income, e-government, internal audit, audit response, public official wages, collusion, ability to pay debt, individual morality, negative motivation, irregularities, risk assessment, control activities, monitoring, cash control systems, good governance, needs, and greed to fraud in government sector. This research accumulates and integrates existing studies using Meta Analysis techniques on 35 articles published between 2012-2019. Result of this study confirms the fraud triangle theory, as pressure, opportunity, and rationalizations are factors of fraud occurrence. Other variables that influence the fraud occurrence are the eligibility of compensation and unethical behavior. There are 17 variables that have been tested and robust to be a factor that influence fraud occurrence in government sector. This research can be used as a consideration of steps to be taken to prevent the occurrence of factors that can cause fraud in the government sector.
KEKUASAN CEO DAN PEMILIHAN AUDITOR Claudia Palembangan; Christine Novita Dewi
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.132.282

Abstract

ABSTRACTThis study purposed to find the impact of CEO power on auditor choice, Big4 or Non Big4. The research supported by delegation of authority to appoint independent auditors as variable independent, firm size and firm performance as variable control. Sampel research are manufactur firms listing at Bursa Efek Indonesia from period 2006-2015. From total 160 manufacture firms, 148 firms meets the criteria. Hypothesis test using logistic regression with SPSS 21th. This research find that CEO power have negative significant impact to auditor choice Big4, delegation of authority have positive significant impact to auditor choice Big4, firm size have positive significant impact to auditor choice Big4, firm performance have positive significant impact to auditor choice Big4.ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kekuasaan CEO terhadap pemilihan auditor Big4 atau non Big4. Penelitian ini juga didukung dengan variabel bebas lain yakni variabel delegasi wewenang penunjukkan auditor independen serta variabel kontrol berupa ukuran perusahaan, kinerja perusahaan. Sampel yang digunakan merupakan perusahaan manufaktur dan yang terdaftar di Bursa Efek Indonesia tahun 2006-2015. Dari total 160 perusahaan manufaktur,sebanyak 148 yang memenuhi kriteria sampel penelitian yang telah ditetapkan. Pengujian hipotesis menggunakan regresi logistik dengan bantuan SPSS 21. Hasil penelitian ini menunjukkan bahwakekuasaan CEO berpengaruh negatif signifikan terhadap pemilihan auditor Big4, delegasi wewenang kepada dewan komisaris berpengaruh positif signifikan terhadap pemilihan auditor Big4, ukuran peruusahaan berpengaruh positif signifikan terhadap pemilihan auditor Big4, kinerja perusahaan berpengaruh positif signifikan terhadap pemilihan auditor Big4
PENGARUH ADOPSI IFRS TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Tegangatin Tegangatin; Christine Novita Dewi
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1778.397 KB) | DOI: 10.21460/jrak.2014.101.179

Abstract

This paper provides empirical evidence to answer the concern of business professional due to The Indonesian Institute of Accountants (IAI) officially stated that Indonesia would fully adopt the International Financial Reporting Standard (IFRS) in 2012. The implementation of IFRS has its various complications to companies depending the type of industry and transaction, financial report element and accounting policy options and that would be influence in delaying audit report. Therefore, this research aims to empirically test the influence of IFRS adoption towards audit delay. The methodology of this research is using regression analysis. Population used in this research is manufacturing and financial companies that are listed in Jakarta Stock Exchange (JSX) in the period of 2009-2013. From the population, selected sample based on criteria, resulted 110 samples per year or total sample of 440 companies. Through Eview, no relation is found between IFRS adoption and audit delay. This suggests that both management and auditor have been prepared well in implementing IFRS. Keywords: Audit Delay, IFRS Adoption
EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL Yuliani Yuliani; Christine Novita Dewi
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.112.16

Abstract

h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings
LEVERAGE DAN OPINI AUDIT GOING CONCERN Kaihatu Bryan Petrus; Christine Novita Dewi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.122.236

Abstract

The purpose of this research is to examine and analyse the impact of leverage towards acceptance ofaudit opinion going concern. Population of this research is manufacturing company listing inIndonesia Stock Exchange (BEI) during 2004-2013. From total 125 manufacturing companies, thereare only 31 companies that fulfill criteria of research sample. This research is using audited financialreport to determine whether company received going concern opinion or not. The result shows thatleverage has significantly positive impact to audit report-going concern. The increase of debt toequity ratio, the more potential company receives audit going concern opinion. This result becomesstronger when the company is audited by bigfour.Keywords: Leverage, Audit Opinion, Going Concern, Big Four
Co-Authors Claudia Palembangan Kaihatu Bryan Petrus Natasya Febriola Haurissa Tegangatin Tegangatin Yuliani Yuliani