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All Journal Jurnal Akuntansi Bisnis Jurnal Ekonomi dan Bisnis Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekonomi Jurnal Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Stefani Lily Indarto
Fakultas Ekonomi Dan Bisnis, Universitas Katolik Soegijapranata
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR DALAM PENUGASAN AUDIT Chendy Alfa, Rosa De Lima; Indarto, Stefani Lily
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The auditor is required to have a skeptical attitude on the evidence given by his clients in order to produce a good quality audit. Auditors professional skepticism is an attitude that is always questioning and critical evaluation of the audit evidence. Professional skepticism, the auditor is required to minimize the mistakes made during the investigation auditors on the financial statements. Public confidence in the quality of public accounting firm will be higher if the profession is to apply high quality standards for the implementation of the professional work done by members of the profession, so that auditors can be expected to exhibit professional skepticism attitude. However, on the one hand people are still often dubious level of professional skepticism by auditors owned KAP. This study aimed to examine the effect of trust, fraud risk assessment, internal locus of control, professional ethics, competence, and risk audits of professional skepticism. Respondents in this study is an auditor in public accountant in Yogyakarta. The results of this study the lower confidence auditor, the higher the professional skepticism by auditors indicated. conversely, higher level of fraud risk assessment, internal locus of control, professional ethics, competence, and audit risk held by the auditor, the higher the professional skepticism by auditors indicated
Peran Auditor Dalam Menurunkan Biaya Utang Sebelum Dan Setelah Go Public Sansaloni Butar Butar; Stefani Lily Indarto; Sih Mirmaning Damar Endah
Jurnal Akuntansi Bisnis Vol 17, No 1: Maret 2019
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v17i1.2283

Abstract

Abstract his study examine the role of auditors and firm’s reputation in lowering firm’s cost of debt before and after Initial Public Offering. Firms gradually build reputation and history in the capital markets and thus information of older firms are widely available and increasing with age. Firms with highly regarded reputation are predicted to pay lower interest rate relative to those with lower reputation. To test the hypothesis, as much as 161 sampel firms are collected from Indonesia Stock Exhange over period 2003-2012. Results show, contrary to the prediction, that auditor reputation has no association with cost of debt. However, negative association between auditor reputation and cost of debt was found for firms with short private history. In additon, the results also provide no evident of the interaction between auditor reputation and age. Taking as a whole, the findings in this study shows that the role of auditors in reducing cost of debt were effective only before firms went public. Abstrak Studi ini menguji peran auditor dan reputasi perusahaan dalam menurunkan biaya hutang perusahaan sebelum dan sesudah go public. Perusahaan membangun reputasi dan sejarah di pasar modal secara bertahap sehingga informasi mengenai perusahaan yang telah lama beroperasi tersedia secara luas. Penelitian ini berargumen bahwa perusahaan dengan reputasi yang baik membayar suku bunga yang lebih rendah dibandingkan. Untuk menguji hipotesis, sebanyak 161 sampel perusahaan dikumpulkan dari Bursa Efek Indonesia selama periode 2003-2012. Hasil analisis regresi menunjukkan bahwa reputasi auditor tidak berpengaruh pada biaya hutang. Selain itu, hasilnya juga tidak memberikan bukti interaksi antara reputasi dan usia auditor. Namun, hubungan negatif antara reputasi auditor dan biaya hutang ditemukan untuk perusahaan dengan sejarah pribadi yang pendek. Secara keseluruhan, temuan dalam penelitian ini menunjukkan bahwa peran auditor dalam mengurangi biaya hutang hanya efektif sebelum perusahaan go public.
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR DALAM PENUGASAN AUDIT Rosa De Lima Chendy Alfa; Stefani Lily Indarto
Jurnal Akuntansi Bisnis Vol 11, No 22 (2013)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v11i22.418

Abstract

The auditor is required to have a skeptical attitude on the evidence given by his clients in order to produce a good quality audit. Auditor's professional skepticism is an attitude that is always questioning and critical evaluation of the audit evidence. Professional skepticism, the auditor is required to minimize the mistakes made during the investigation auditors on the financial statements. Public confidence in the quality of public accounting firm will be higher if the profession is to apply high quality standards for the implementation of the professional work done by members of the profession, so that auditors can be expected to exhibit professional skepticism attitude. However, on the one hand people are still often dubious level of professional skepticism by auditors owned KAP. This study aimed to examine the effect of trust, fraud risk assessment, internal locus of control, professional ethics, competence, and risk audits of professional skepticism. Respondents in this study is an auditor in public accountant in Yogyakarta. The results of this study the lower confidence auditor, the higher the professional skepticism by auditors indicated. conversely, higher level of fraud risk assessment, internal locus of control, professional ethics, competence, and audit risk held by the auditor, the higher the professional skepticism by auditors indicated
Interaksi Indepedensi, Pengalaman, Pengetahuan, Due Professional Care, Akuntabilitas dan Kepuasan Kerja Terhadap Kualitas Audit Melody Iskandar; Stefani Lily Indarto
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.554 KB) | DOI: 10.24914/jeb.v18i2.257

Abstract

This study aims to determine whether job satisfaction influences the relationship between the independence, experience, knowledge, due care professionals, and accountability on audit quality among auditor who worked at public accounting firms in Semarang. The examination results should be able to present accountability and assessment toward fairness of the financial statements, as well as the appropriateness of the financial information with the criteria or rules that have been set. The auditor is expected to carry out the audit properly and resolve any audit process steps, and considering the sufficient audit evidence discovered to ensure the audit quality. The population comprises auditors who work at public accountant firms in Semarang. This research uses 45 auditors as samples. The data is processed using multiple regressions to analyze the relationship between the dependent and independent variables. The results of this study indicate that job satisfaction affects only the relationship between independency and accountability on audit quality. While job satisfaction does not affect the relationship between the due professional care, experience and knowledge to audit quality.
Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments? Sansaloni Butar-Butar; Stefani Lily Indarto Lily Indarto
Jurnal Akuntansi dan Keuangan Vol. 20 No. 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.658 KB) | DOI: 10.9744/jak.20.1.1-12

Abstract

This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps. The first step is to provide evidence that earnings quality, measured by earnings persistent, of firms operating in the complex and non-complex industry are different. The second step is to compare the absolute abnormal accruals of companies engaged in the complex industry with those from non-complex industry audited by non-specialist and specialists auditors. Results show: 1) earnings persistence of firms in complex industries are lower than those in non-complex industries. 2) absolute abnormal accruals of firms operating in complex industries are higher than those in non-complex industries regardless industry specialization. Overall, the results suggest that auditor industry expertise does not play a significant role in improving the quality of audited earnings in complex business environ­ment.
ANALYSIS OF INTERNAL CONTROL AND READINESS OF INFORMATION TECHNOLOGY ADAPTATION IN COOPERATIVES USING COBIT 5 FRAMEWORK Tanti Widia Nurdiani; Pandu Adi Cakranegara; Stefani Lily Indarto; Vany Terisia; Muhammad Ilham Pakawaru
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

Every organization must have a strong ambition to develop the application of information technology (IT) since IT application considerably assists the business processes of a company. Obviously, prior to undertaking the development of IT implementation, it is required to evaluate the company's preparedness and maturity in implementing IT-based infrastructure, human resource management, and processes. Using the Control Objectives for Information and Related Technology (COBIT 5) framework to evaluate the maturity level of IT cooperatives. The results indicated that the Maturity level value of the APO Domain from eight questions was 3.18, which is at level 3 (Defined), namely that in order to optimize the use of IT, the cooperative can make efforts to increase it, such as developing the quality of human resources in the company, building an organizational structure for IT management, procuring IT equipment based on company needs, and developing the use of IT on a regular basis. Administrative management that still relies on the Excel application must be enhanced by introducing a computerized system that makes data management simpler for cooperatives
DETERMINASI GOOD CORPORATE GOVERNANCE, CSR, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TERDAFTAR DI BEI Laurencia, Lau Sylvia; Indarto, Stefani Lily
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.707

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), intensitas modal, dan leverage terhadap penghindaran pajak pada perusahaan PROPER yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022 sebanyak 97 perusahaan. Masalah utama yang dihadapi adalah kecenderungan perusahaan untuk meminimalkan kewajiban pajak melalui berbagai strategi penghindaran, yang dapat mempengaruhi pendapatan negara. Sebagai solusi, penelitian ini memberikan wawasan tentang hubungan antara praktik tata kelola, tanggung jawab sosial, dan struktur keuangan dengan ketaatan pajak, sehingga membantu perusahaan dalam merancang kebijakan yang lebih berkelanjutan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda dan menggunakan program SPSS 21. Sampel diambil dengan menggunakan teknik purposive sampling dari perusahaan PROPER di BEI. Hasil penelitian menunjukkan bahwa GCG dan CSR berpengaruh negatif terhadap penghindaran pajak. Sedangkan intensitas modal dan leverage berpengaruh positif terhadap penghindaran pajak.
Pengaruh Komisaris Independen, Kepemilikan Institusional, Kualitas Auditor, Volatilitas, Siklus Operasi, Keandalan Terhadap Persistensi Laba Sulistiyo, Glenaydick Ezequiel; Indarto, Stefani Lily
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6985

Abstract

This study aims to analyze the effect of Independent Board of Commissioners, Institutional Ownership, Auditor Quality, Cash Flow Volatility, Operating Cycle, and Accrual Reliability on the earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach with secondary data from financial statements and annual reports. The data analysis technique used in this study is multiple regression analysis technique with SPSS version 26 program. The results of the analysis show that the significance value of t for the Independent Board of Commissioners is 0.222> 0.05 with a beta coefficient value of -0.003, which means that the Independent Board of Commissioners has no effect on Earnings Persistence, the significance value of t for Institutional Ownership is 0.014 <0.05 with a beta coefficient value of +0.000, which means that Institutional Ownership has a positive effect on Earnings Persistence, the significance value of t for Auditor Quality is 0.020 <0.05 with a beta coefficient value of +0.012, which means that Auditor Quality has a positive effect on Earnings Persistence, the significance value of t for Cash Flow Volatility is 0.000 <0.05 with a beta coefficient value of +0.488, which means that Cash Flow Volatility has a positive effect on Earnings Persistence, the significance value of t for Operating Cycle is 0.019 < 0.05 with a beta coefficient of -0.000, meaning that the Operating Cycle has a negative effect on Earnings Persistence and the significance value of t for Accrual Reliability is 0.003 < 0.05 with a beta coefficient value of +0.008, meaning that Accrual Reliability has a positive effect on Earnings Persistence. The limitation of this study lies in its scope which only covers the manufacturing sector in Indonesia, so the results cannot necessarily be generalized to other sectors. This finding contributes to understanding the factors that influence earnings persistence and highlights the need for further research related to the effectiveness of supervision by the Independent Board of Commissioners in corporate governance of manufacturing companies in Indonesia.
Nilai Perusahaan Dalam Perspektif Manajerial dan Lingkungan: Kajian Risiko, Dividen, CSR, dan Strategi Pajak Triastuti, Margaretha Septiani; Indarto, Stefani Lily
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.892

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Risiko Perusahaan, Kebijakan Dividen, Kepemilikan Manajerial, Corporate Social Responsibility (CSR), Pengungkapan Emisi Karbon, dan Penghindaran Pajak terhadap Nilai Perusahaan. Studi ini menggunakan data dari 80 perusahaan PROPER yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Fokus utama penelitian adalah bagaimana memaksimalkan nilai perusahaan demi kepentingan pemegang saham sekaligus membangun kepercayaan, dengan asumsi bahwa nilai perusahaan yang tinggi akan meningkatkan kesejahteraan pemiliknya. Penelitian ini menawarkan solusi berupa hubungan antara pengelolaan risiko manajerial yang tepat, kebijakan pembagian dividen, keterlibatan manajerial, tanggung jawab sosial perusahaan, pelaporan emisi karbon, serta pengelolaan kewajiban pajak yang mampu memperkuat kepercayaan pemangku kepentingan secara berkelanjutan. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis regresi linier berganda, dan pengambilan sampel secara purposive sampling, dan dianalisis menggunakan perangkat lunak SPSS versi 22. Temuan penelitian menunjukkan bahwa risiko perusahaan, kepemilikan manajerial, CSR, dan penghindaran pajak berpengaruh positif terhadap nilai perusahaan, sementara kebijakan dividen dan pengungkapan emisi karbon berpengaruh negatif terhadap nilai perusahaan.
Co-Authors Cakranegara, Pandu Adi Laurencia, Lau Sylvia Melody Iskandar Muhammad Ilham Pakawaru Rosa De Lima Chendy Alfa Rosa De Lima Chendy Alfa, Rosa De Lima Sansaloni Butar Butar Sansaloni Butar-Butar SANSALONI BUTAR-BUTAR Sih Mirmaning Damar Endah Sulistiyo, Glenaydick Ezequiel Tanti Widia Nurdiani Triastuti, Margaretha Septiani Vany Terisia