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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jurnal Tekun KEUNIS Akuisisi : Jurnal Akuntansi Quantitative Economics and Management Studies Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti IIJSE Greenation International Journal of Economics and Accounting
Viska Anggraita
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics Other

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Motivasi Ikut Pendidikan Profesi Akuntansi dan Menjadi Akuntan Publik: Studi Empiris pada Mahasiswa S1 Akuntansi Sandra Aulia; F. Fitriany; Viska Anggraita; A. Arywarti
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.08 KB) | DOI: 10.15408/akt.v12i1.11427

Abstract

The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant
PENGARUH KONVERGENSI, KOMPLEKSITAS AKUNTANSI, DAN PROBABILITAS KEBANGKRUTAN TERHADAP TIMELINESS DAN MANAJEMEN LABA Asri Adika Widyawati; Viska Anggraita
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 2 (2013)
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.vol17.iss2.art5

Abstract

Penelitian ini bertujuan untuk menguji pengaruh konvergensi IFRS, kompleksitas akuntansi dan probabilitas kebangkrutan terhadap timeliness dan manajemen laba, Peneltian ini adalah penelitian empiris yang menguji perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia antara tahun 2010 dan 2011. Dengan menggunakan regresi berganda random effect, penelitian ini menemukan bahwa konvergensi IFRS yang efektif mulai tahun 2011, kompleksitas akuntansi dan probabilitas kebangkrutan memperlama penundaan audit dan pengumpulan laporan keuangan. Penelitian ini juga menemukan bahwa konvergensi IFRS pada tahun 2011 dan kebangkrutan mengurangi tingkat manajemen laba perusahaan. Akan tetapi, kompleksitas akuntansi tidak mempengaruhi tingkat manajemen laba.Kata kunci: kompleksitas akuntansi, prediksi kebangkrutan, penundaan audit, timeliness, dan manajemen laba.
Value Relevance of IFRS Adoption in ASEAN-5 Countries: Does Presentation Matters? Aria Farah Mita; Sylvia Veronica Siregar; Viska Anggraita; Fitriany Amarullah
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.331 KB) | DOI: 10.18196/jai.2103165

Abstract

Research aims: This study discusses a recent development in the adoption of International Financial Reporting Standard (IFRS) in ASEAN. The objective of this study is to examine the value relevance of the Other Comprehensive Income (OCI) after the revision of the International Accounting Standard (IAS 1) about the presentation of financial statements. Primarily, this study will examine whether the relocation of the OCI from the Statement of Changes in Owners' Equity to the Statement of Comprehensive Income will increase the value relevance.Design/Methodology/Approach: This study compares the value relevance of other comprehensive income (OCI) one year before and after the adoption of IAS 1 in each country. The study focuses on ASEAN 5 countries, namely Indonesia, Malaysia, Philippine, Singapore, and Thailand.Research findings:  The result of the study found that the OCI has higher value relevance after the adoption of IAS 1.Theoretical contribution/ Originality:.This study extends previous studies around IFRS adoption, which mostly focused on European countries. The study about IFRS adoption in ASEAN countries is limited. This study presents a unique setting since most of the Countries in ASEAN adopted IAS 1 not in the same year as the year enacted by the IASB. This study will contribute to the recent development in accounting standard, which shows the adoption of IAS No. 1 as part of the IFRS adoption in ASEAN will increase the value relevance of the financial statement.Practitioner/Policy implication: This study will imply for the Practitioner and Policymakers that the benefits of IFRS adoption aimed to improve the quality of financial reports, so users can more easily and readily process that information about company performance.Research limitation/Implication: This study only focuses on total OCI. This study does not analyze the impact of the adoption of revised IAS 1 for each items of OCI, such as available for sale component, revaluation surplus or translation component. The result is consistent with the proponent of the IFRS adoption that the revision of IAS 1 will increase the usefulness of the financial statement.
PENGARUH PERSAINGAN PASAR JASA AUDIT TERHADAP KUALITAS AUDIT: PERANAN REGULASI ROTASI DAN REGULASI CORPORATE GOVERNANCE Viska Anggraita; Fitriany Fitriany; Sandra Aulia; Arywati Arywati
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i1.656

Abstract

ABSTRACT Audit services market in Indonesia is currently dominated by Four Public Accounting Firm (KAP), which is an affiliate of the Big 4 International Accounting Firm. These Four Public Accounting Firm (KAP) holds 88% of the audit market in Indonesia. This figure shows that the audit market in Indonesia has a high level of concentration. Theoretically, the existence of a high concentration will reduce audit quality produced. This is why  audit market competition received much attention from regulators to formulate public policy regulating  auditors practice. The purpose of this study is  to empirically investigate the effect of regulation of rotation to audit market concentration in Indonesia and the effect of audit market concentration on audit quality. In addition the study also aims to examine the effect of the implementation of corporate governance regulation on the relationship between audit market competition (market concentration) on audit quality. This study used secondary data from the Annual Report from companies listed in Indonesian Stock Exchange (IDX), KAP Activity Report,  and Direktori Akuntan Publik.. Stock price and financial statements data derived from the Osiris database, IDX, ICMD and other data. Data analysis using the Least Square (LS) with panel data. In addition, trend analysis performed to analyze the market concentration in Indonesia. This study provide evidence that regulation of rotation decrease the audit market concentration in Indonesia and that market concentration (market competition) has positive (negative) effect on audit quality. Implementation of corporate governance regulation reduce the negative effect of audit service market competition on audit quality.Keywords: Audit Quality, audit market competition,  regulation of rotation
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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Abstract

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.
PROSES PENGAKUAN DAN PENGUKURAN ASET TAK BERWUJUD DATA DAN INFORMASI GEOSPASIAL: KELEMAHAN DAN KENDALA Rosdiana, Nur Sumi Mina; Viska Anggraita
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.18709

Abstract

The research was conducted to analyze the weaknesses and obstacles in the recognition and measurement process of intangible assets of geospatial data and information at the Geospatial Information Agency (BIG). These intangible assets are generated from the implementation of basic geospatial data and information activities as the main business process and thus dominate the balance sheet. In its recognition and measurement, BIG implements internal guidelines that refer to government accounting standards. Recognition is through meeting the definition and criteria of intangible assets and measurement is through identifying costs that can be capitalized into acquisition costs, related to budgeting, budget execution, and reporting. Problems occurred in the implementation of the guidelines, such as in determining the costs that can be capitalized and the number of transaction corrections that hamper the preparation of financial statements. The research was conducted through document analysis, observation, and interviews. Based on the research results, weaknesses were found in budgeting, budget execution, and reporting. Constraints based on Edwards' (1980) policy implementation model were identified in the factors of communication, resources, disposition, and bureaucratic structure and interacted simultaneously. These weaknesses and constraints have the potential to cause understated and overstated intangible assets that require value corrections and adjustment journals presented in the financial statements. This study provides recommendations to overcome the weaknesses and obstacles in the implementation of the guidelines to mitigate the number of transaction corrections that occur in the preparation of financial statements.
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.
Co-Authors A. Arywarti Amarullah, Fitriani Amarullah, Fitriany Anas Isnaeni Arie Wibowo Arie Wibowo Arywati Arywati Asri Adika Widyawati Bachtiar, Emil Dzakiyah Nur Azmie F. Fitriany Fitriany Fitriany Fitriany Fitriany Fitriany Fitriany, Fitriany Fitriany, . Khairil Anshari, Khairil Kiantara, Rio Ferdinand Lindawati Gani Luh Putu Ratna Sundari Marganingsih, Arywarti Marganingsih, Arywarti Oktaviana, Sonya Pertiwi, Hanna Rio F Kiantara Rosdiana, Nur Sumi Mina Sandra Aulia Sandra Aulia Sandra Aulia Sinaga, Ramona Sylvia Veronica Nalurita Purnama Siregar Tarko Sunaryo Yuni Fitrantinah