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All Journal Kinerja MODUS-Jurnal Ekonomi dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi GANESHA: Jurnal Pengabdian Masyarakat
Endang Raino Wirjono
Universitas Islam Sultan Agung Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : Kinerja

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KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS Wirjono, Endang Raino
KINERJA Vol 9, No 2 (2005): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v9i2.907

Abstract

The objective of this study is to investigate the impact of institutional investors and auditquality (measured by industry market share) on earnings management (measured by discretionary accruals). Empirical researches provide evidence that firms execute income increasing or decreasing discretionary accruals in financial statement. To test alternative hypothesis, the study uses manufacturing companies listed in the Jakarta Stock Exchange during 2000-2002. There are 88 samples, which are collected from manufacturing companies. Results of this study indicated that institutional investors have significant impact on earnings management. However, this study can not support that auditor quality have interaction effect on the relationship between institutional investors and earnings managementKeywords: institutional investors, earnings management, audit quality
PERWUJUDAN CUSTOMER ORIENTATION MELALUI PERUBAHAN SISTEM AKUNTANSI MANAJEMEN DALAM INSTITUSI JASA KEUANGAN Wirjono, Endang Raino
KINERJA Vol 7, No 1 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i1.786

Abstract

This article describe how financial institutions are increasingly integrating management accounting system with customer-related activities. However, several barriers related to organization structure, resources and attitudes hamper further customer-oriented changes. Activity Based Costing can used by financial service institutions, but many practitioners view this system as too complicated and time consuming. Recently, its emerge activity analysis that offering an easy solution to eliminate traditional barriers in financial services.Keywords: customers, financial services, activity analysis
MUATAN INFORMASI (INFORMATION CONTENTS) DARI KEBIJAKAN DIVIDEN Wirjono, Endang Raino
KINERJA Vol 7, No 2 (2003): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v7i2.795

Abstract

This article has objective to describe information content of dividend policy, especially to foretell earnings growth. It has been oberved that an increase in the price of a stock, while a dividend cut generally leads to a stock price decline. However, many market observers point to the very high fraction of earnings retained (or low dividend payout ratio) as a sign that future earnings growth will be well above historical norm. In the real world, many complications exist that could confound the expected inverse relationship between current payouts and future earnings growth.Keywords: dividend policy, earnings growth, payout ratio
PENGARUH KARAKTERISTIK PERSONALITAS MANAJER TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL Wirjono, Endang Raino; Raharjono, Agus Budi
KINERJA Vol 11, No 1 (2007): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v11i1.1383

Abstract

This research examined the effects of budget participation on performance of manager in firms. Prior studies in participative budgeting suggest that personality characteristic is potential ly important explanatory variables to motivate manager achieving good performance. Data were col lected from 85 managers of firms in Yogyakarta. Results of this study indicated that interaction between need of independence and participation had significant impact on managerial performance. This research also proved that interaction between need of authority and participation in setting budgeting had significant impact on managerial performance.Keywords: need of independence, need of authority, participative budgeting, managerial performance
The Impact of Compliance Pressure, Task Complexity, and Auditor Expertise on Audit Judgment Wirjono, Endang Raino; Fridata, Vinia Filliati
KINERJA Vol. 27 No. 2 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i2.7454

Abstract

This study aims to re-examine previous research on the effect of Compliance Pressure, Task Complexity, and Auditor Expertise on audit judgment but on different objects. The research was conducted in Yogyakarta, Solo, and Semarang, with the respondents being auditors who worked in Yogyakarta, Solo, and Semarang Public Accounting Firms. Data was obtained by distributing questionnaires as many as 50 questionnaires. The number of questionnaires that were returned and processed was 40 questionnaires. Data processing is done using the multiple linear regression method after testing the validity and reliability first. The results showed that task complexity had a negative effect on audit judgment. Meanwhile, compliance pressure and auditor expertise do not affect audit judgment.
The Impact of Compliance Pressure, Task Complexity, and Auditor Expertise on Audit Judgment Wirjono, Endang Raino; Fridata, Vinia Filliati
KINERJA Vol. 27 No. 2 (2023): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v27i2.7454

Abstract

This study aims to re-examine previous research on the effect of Compliance Pressure, Task Complexity, and Auditor Expertise on audit judgment but on different objects. The research was conducted in Yogyakarta, Solo, and Semarang, with the respondents being auditors who worked in Yogyakarta, Solo, and Semarang Public Accounting Firms. Data was obtained by distributing questionnaires as many as 50 questionnaires. The number of questionnaires that were returned and processed was 40 questionnaires. Data processing is done using the multiple linear regression method after testing the validity and reliability first. The results showed that task complexity had a negative effect on audit judgment. Meanwhile, compliance pressure and auditor expertise do not affect audit judgment.
Co-Authors Ardyanto, Efrem Aurell Mandietta Budi Suprapto Deva, Kadek Bramanda Fridata, Vinia Filliati Handoko, Debora Wintriarsi Nadia Nila Sari Raharjono, Agus Budi