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All Journal KEUNIS Akuisisi : Jurnal Akuntansi Quantitative Economics and Management Studies Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia
Viska Anggraita, Viska
Fakultas Ekonomi Universitas Indonesia
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics

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ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK Siregar, Sylvia Veronica; Fitriany, Fitriany; Wibowo, Arie; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR Fitriany, Fitriany; Gani, Lindawati; Siregar, Sylvia Veronica; Marganingsih, Arywarti; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.
Evaluation of Tax Management Related to the Implementation of Effective Rate Income Tax 21 at PT XYZ Pertiwi, Hanna; Anggraita, Viska
Quantitative Economics and Management Studies Vol. 5 No. 6 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3607

Abstract

The application of effective rates of Income Tax 21 has the potential to cause excess tax payments, this is because Income Tax 21 that has been deducted in each tax period throughout the tax year will be recalculated at the end of the year using progressive rates. This study aims to evaluate the application of tax management in the implementation of the imposition of effective rates of Income Tax 21 related to the implementation of obligations and rights to Income Tax at PT XYZ as a BUMN company. The method in this study is qualitative with a study approach and using triangulation. The results of this study indicate that PT XYZ has implemented tax management for the implementation of its obligations and rights to the implementation of effective rates of Income Tax 21 well. However, PT XYZ can improve the efficiency and effectiveness of the stages of implementation and control of tax management.
Akuntabilitas dan Transparansi Laporan Keuangan Partai Politik di Indonesia Oktaviana, Sonya; Amarullah, Fitriani; Anggraita, Viska; Bachtiar, Emil
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2352

Abstract

PThis article is devoted to accountability and transparency of political party financial report in Indonesia, to review the compliance of preparing financial report as stated in regulations, and accordance relevant accounting standard. This is qualitative research using secondary data, analyzing political party financial report; as public entity receiving allocation from national budget. The result shows that majority of political party have not prepared financial report, or have prepared financial report but not audited yet. Novelty of this research is analyzing political party financial report comprehensively, refer to relevant regulation, and accounting standard. Contribution of this research is to recommend alternative ways to cope with regulation and accounting standard weaknesses
EVALUATING AUDIT MARKET COMPETITION AND PRICING IN INDONESIA Anggraita, Viska; Fitriany, Fitriany; Sinaga, Ramona; Kiantara, Rio Ferdinand
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.4470

Abstract

The purpose of this research is to examines how is the competition and pricing for audit services in the audit service market in Indonesia from the perspective of the auditors. This study uses a questionnaire with auditor respondents at manager level to audit partners. The data analysis technique used in this research is descriptive statistical analysis. By using a total of 414 respondents from audit firms Big 4 and non-Big 4, this research found that most of the respondents considered the audit service market competition in Indonesia to be high and agree that competition for audit services creates pressure that creates relatively low audit fee in Indonesia. The results of this study confirm and strengthen previous studies which using secondary data that the level of concentration of the audit services market is related to the level of competition for audit services and create pressure to reduce audit fee.   The implication of this research is that further research needs to be carried out using more objective secondary data to examine the impact of the level of competition of audit services on audit fees and audit quality as well as evaluating whether regulations are needed to determine minimum  audit  fees.
Analisis Perubahan Kebijakan Akuntansi Dari Sak Etap Ke Sak Ep (Studi Kasus: Entitas X) Anshari, Khairil; Anggraita, Viska
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 10 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i10.4946

Abstract

Laporan keuangan adalah laporan yang secara sistematis memberikan gambaran tentang kondisi dan hasil keuangan suatu entitas, yang digunakan oleh manajemen sebagai bentuk pertanggungjawaban atas pengelolaan sumber daya perusahaan. Penelitian ini bertujuan untuk menganalisis dampak perubahan kebijakan akuntansi dari SAK ETAP ke SAK EP pada Laporan Keuangan Entitas X Tahun 2024. Berdasarkan SAK EP yang berlaku efektif per 1 Januari 2025, setiap entitas yang sebelumnya menggunakan SAK ETAP sebagai pedoman dalam pelaporan keuangan diwajibkan untuk menyusun laporan keuangannya sesuai dengan SAK EP. Terkait perubahan kebijakan akuntansi ini, Entitas X perlu mempersiapkan implementasi laporan keuangan berdasarkan SAK EP. Penelitian ini menganalisis perubahan mendasar antara SAK ETAP dan SAK EP akibat adanya perubahan kebijakan akuntansi tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan data primer yang dikumpulkan melalui wawancara dan data sekunder yang diambil dari laporan keuangan Entitas X. Hasil penelitian ini mengidentifikasi bahwa dampak signifikan dari perubahan kebijakan akuntansi dari SAK ETAP ke SAK EP pada Entitas X terletak pada penyajian laporan keuangan, prinsip konsolidasi, pajak tangguhan, instrumen keuangan dan laporan arus kas.
Co-Authors Amarullah, Fitriani Arie Wibowo Arie Wibowo Bachtiar, Emil Fitriany Fitriany, Fitriany Fitriany, . Khairil Anshari, Khairil Kiantara, Rio Ferdinand Lindawati Gani Luh Putu Ratna Sundari Marganingsih, Arywarti Marganingsih, Arywarti Oktaviana, Sonya Pertiwi, Hanna Sinaga, Ramona Sylvia Veronica Siregar