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All Journal Jurnal Sinergi Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Keuangan dan Perbankan Optimum : Jurnal Ekonomi dan Pembangunan JEJAK Future : Jurnal Manajemen dan Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Aplikasi Bisnis Indonesian Journal of Islamic Literature and Muslim Society
Sigit Handoyo, Sigit
Univeristas Islam Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : jurnal akuntansi

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The Comparison Study of Accounting Standards: Implementation On Phar-maceutical Company Sigit Handoyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Difference on characteristics in various countries will influence the implementation of accounting standard. Such conditions may include economic, social, cultural, and political condi-tions. As there are differences of accounting standard between one country and another, there also will be dissimilarities of financial reporting disclosure. Consequently, different accounting standard implementation will cause barriers to the users of financial report from a company, par-ticularly multinational enterprises, in foreign country. This article will analyse some differences in some posts as the result of unalike implementation of accounting standard, which will influence the number of rupiahs and dollars presented in the financial report. The samples of the research are four well-known pharmacy companies from four different countries namely Boehringer Ingel-heim in Germany, Pfizer in United States of America, CSL Ltd. in Australia, and PT. Kalbe Farma Tbk. in Indonesia. Those samples represent the implementation of four different reporting standard i.e. HGB (Handelsgesetzbuch), US GAAP, IFRS, and PSAK. Furthermore, this study will discuss the possibility of implementing harmonization as the consequence of difficulties faced by the users of financial report in comparing company performance caused by dissimilarities of ac-counting standard in those countries. Keywords: Accounting Standard, HGB, US GAAP, IFRS, PSAK
COMMITMENT, SENSITIVITY ETHICS, AND INDEPENDENCE OF AUDITOR Anggit Senja Nugraha; Sigit Handoyo
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk melihat hubungan antara komitmen, sensitivitas etik terhadap perilaku dan pengalaman, terhadap independensi auditor. Sampel penelitian adalah auditor yang bekerja di kantor akuntan publik di Yogyakarta. Data yang terkumpul dianalisis menggunakan regresi. Penelitian menunjukkan bahwa komitmen mempunyai hubungan positif dan signifikan terhadap independensi auditor. Selain itu, hasil penelitian menunjukkan terdapat hubungan positif antara sensitivitas etik dan pengalaman terhadap independensi auditor.Kata kunci: Auditing, komitmen, sensitivitas etik terhadap perilaku dan pengalaman, independensi auditor.
Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism Handoyo, Sigit; Febriani, Ninditya Wahyu
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art6

Abstract

This study aims to analyze the factors that influence audit quality, namely the audit committee, audit tenure, audit fee, PAF (Public Accounting Firm) rotation, and client company size. The population in this study were all manufacturing companies on the Indonesia Stock Exchange for the 2019-2022 period and the sample of this study was 76 manufacturing companies that met the sample criteria during the study period. The sampling technique in this study used the purposive sampling method and used logistic regression to analyze. Based on the study, it can be concluded that the audit committee, audit tenure, and PAF rotation do not have an effect on audit quality. Meanwhile, audit fees and client company size have a positive effect on audit quality. This shows that large companies are able to pay high fees to auditors will obtain quality audit results. The implications of this study indicate that there is a tendency that auditors in Indonesia will work as well as possible if they get a promising fee, so it is necessary to emphasize to auditors the importance of a professional attitude that a professional's work does not only depend on the fee they get.
Co-Authors Anggit Senja Nugraha Ardiami, Kinanthi Putri Aulia, Hilda Rizki Cahyono, Nike Ardhini Candrapuspa, Hardhika Maghribi Darmastuti, Lina Trianita Dewi Maharani Kartika Untari Dwiayu Fatmasari Erza Diandra Maulana Febriani, Ninditya Wahyu Fitria Rahmadani Putri Hardinto, Wirawan Hilda Rizki Aulia Levi Tri Istorini Lina Trianita Darmastuti Mahdalena Toha Meutia Rahma Nike Ardhini Cahyono Nur Mazkiyani Perdana, Rifqi Setya Putri Kartika Sari Rahma, Meutia Ridho Dwitama Safri Fathurrizki Salihah, Riadhani Tito Jakasurya Toha, Mahdalena Wilastri, Siwi Filastri Windri Bulan Agustianingrum Wirawan Hardinto