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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) Indonesian Journal of Islamic Literature and Muslim Society 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 Other

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Gender, Independensi Penampilan (IN - APPEARANCE), Pengalaman, Self-Efficacy dan Kinerja Auditor dalam Pembuatan Audit Judgement Dewi Maharani Kartika Untari; Sigit Handoyo
Jurnal Aplikasi Bisnis Volume 16 Nomor 9, September 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol16.iss9.art2

Abstract

This study aims to test effect of gender, independence in appearance, experience, and self effiicacy on performance of auditors in making audit judgement. Sample of this study is auditor from audit firm in Yogyakarta and Solo. The instrument of this study is questionnaire which distributed directly to auditors. Data analysis with SPSS 17. The results show that gender, independence in appearance, and self-efficacy have an effect in making audit judgement.
AUDIT REPORT LAG OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE Nur Mazkiyani; Sigit Handoyo
Jurnal Aplikasi Bisnis Volume 17 No. 1, Juni 2017
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol17.iss1.art5

Abstract

ABSTRACTRecently, the timeliness of audited financial statement contributed enormously in the consideration of decision-making process. Therefore, the audited financial statement must be published on time, as well as the availability and accuracy of the financial information required for shareholders, investors and other users as decision makers. Interval time to the completion of financial statement audit report can be measured by duration of the days required to obtain independent auditor report. The duration counted from the date of companies' financial statement year-end until the date of audit report, known as audit report lag. Previous research regarding audit report lag has been conducted, along with the results that show some of factors which are significantly affect audit report lag including; company size, profitability, public accounting firm, auditors’ opinion, leverage, solvability, type of industry and profit / loss operation. This research aims to analyze factors that affect audit report lag in some of public companies in Indonesia. This research examines the influence of company size, profitability, solvability, age of company, accounting firm size and audit committee towards audit report lag. The total sample consists of 332 firm-years observations of manufacturing companies listed in Indonesia Stock Exchange during 2009-2012. Analysis hypothesis is using multiple regressions. The results of multiple regression show that profitability and accounting firm size significantly influence audit report lag. Whereas, company size, solvability, age of company and audit committee does not influence audit report lag. Keywords: Audit report lag, company size, profitability, solvability, age of company, accounting firm size, audit committee. ABSTRAKAkhir-akhir ini, ketepatan waktu laporan keuangan yang telah diaudit memberikan kontribusi besar dalam pertimbangan proses pengambilan keputusan. Oleh karena itu, laporan keuangan yang telah diaudit harus dipublikasikan secara tepat waktu, karena ketersediaan dan juga keakuratan informasi keuangan diperlukan bagi pemegang saham, investor dan pengguna lain sebagai pengambil keputusan. Jangka waktu penyelesaian audit laporan keuangan dapat diukur berdasarkan lamanya hari yang dibutuhkan untuk memperoleh laporan auditor independen, terhitung sejak tanggal tahun tutup buku perusahaan sampai tanggal yang tertera pada laporan auditor independen, dikenal dengan audit report lag. Penelitian sebelumnya mengenai audit report lag telah dilakukan, dengan hasil yang menunjukkan beberapa faktor-faktor secara signifikan mempengaruhi audit report lag diantaranya; ukuran perusahaan, profitabilitas, ukuran kantor akuntan publik, auditor opinion, leverage, sovabiltas, jenis industri dan operasi laba/rugi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi audit report lag di beberapa perusahaan di Indonesia. Penelitian ini menguji pengaruh ukuran perusahaan, profitabilitas, solvabilitas, umur perusahaan, ukuran kantor akuntan publik (KAP) dan komite audit terhadap audit report lag. Jumlah sampel penelitian terdiri dari 332 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2009-2012. Analisis hipotesis penelitian menggunakan  regresi linear berganda. Hasil dari analisis regresi berganda menunjukkan profitabilitas dan ukuran kantor akuntan publik secara signifikan mempengaruhi audit report lag. Sedangkan ukuran perusahaan, solvabiltas, umur perusahaan dan komite audit tidak memiliki pengaruh terhadap audit report lag. Kata kunci: Audit report lag, ukuran perusahaan, profitabilitas, solvabilitas, umur perusahaan, ukuran kantor akuntan publik (KAP), komite audit.
MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA Wirawan Hardinto; Sigit Handoyo; Mahdalena Toha
Indonesian Journal of Islamic Literature and Muslim Society Vol. 3 No. 1 (2018): June 2018
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v3i1.1340

Abstract

This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.
MEASUREMENT OF THE PERFORMANCE AND ACCOUNTABILITY OF ZAKÄ€H ORGANIZATIONS IN YOGYAKARTA Wirawan Hardinto; Sigit Handoyo; Mahdalena Toha
Indonesian Journal of Islamic Literature and Muslim Society Vol. 3 No. 1 (2018): June 2018
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/islimus.v3i1.1340

Abstract

This study aimed to investigate the influence of spirituality, internal control, and organization commitment toward Zakāh organization performance and internal control toward accountability in Zakāh organizations. The population of the study is the staff of BAZ and LAZ in Province of DI Yogyakarta who has a minimum position at the middle manager. There are 16 of 28 BAZ and LAZ in Province of DI Yogyakarta which participated in this research. The number of the sample was 63 respondents. All data of the respective measurement items are tested with reliability and validity test based on Alpha Cronbach to the internal consistency by using SPSS program version 15 and to analyze the structural equation model by using PLS (Partial Least Square). The model of the relationship between five variables is shown that internal control has positive effects on accountability. Accountability has a positive relation with Zakāh organization performance. Internal control has a positive relation with Zakāh organization performance. Meanwhile, organization commitment does not influence on Zakāh organization performance. Spirituality has a positive relation to Zakāh organization performance.
VALUE OF THE COMPANY AND IT’S FACTORS (STUDY IN INDONESIA’S MINING COMPANY SECTOR) Handoyo, Sigit; Ardiami, Kinanthi Putri; Perdana, Rifqi Setya
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5716

Abstract

Many financial and non-financial factors that can affect the value of the company. This study aims to examine the effect of tax avoidance, disclosure of corporate social responsibility, firm size and sales growth on firm value in mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research uses descriptive statistical test, classical assumption test and multiple linear regression test. The results showed that the disclosure of Corporate Social Responsibility and sales growth had a positive effect on firm value, while tax avoidance and firm size had no effect on firm value.
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

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