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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Indonesian Journal of Pharmaceutical Science and Technology BAKI (Berkala Akuntansi dan Keuangan Indonesia) Akuisisi : Jurnal Akuntansi Jurnal Mirai Management International Journal of Artificial Intelligence Research Syntax Literate: Jurnal Ilmiah Indonesia JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Lex Librum: Jurnal Ilmu Hukum Patria Artha Journal of Accounting Dan Financial Reporting JURNAL KESEHATAN PERINTIS YUME : Journal of Management JURNAL MANAJEMEN BISNIS Prosiding Semhavok Jurnal Equity MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Pendidikan dan Konseling Jurnal Riset Kefarmasian Indonesia Jurnal Bina Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Infotech: Journal of Technology Information Jurnal Kewarganegaraan Movere Journal International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Humanities Education and Social Sciences Journal of Lex Philosophy (JLP) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Paradoks : Jurnal Ilmu Ekonomi Jurnal Kesehatan Farmasi Jurnal Keuangan dan Bisnis Jurnal Cendekia Mengabdi Berinovasi dan Berkarya Jurnal Ilmiah Farmasi Simplisia Jurnal Manajemen dan Ekonomi Terapan JER Equity SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Lex Librum : Jurnal Ilmu Hukum
Verawaty Verawaty
Universitas Bina Darma
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Journal : jurnal akuntansi multiparadigma

 1 
DETERMINAN TIMELINESS PENETAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH PROVINSI Verawaty Verawaty; Ade Kemala Jaya; Megawati Megawati
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7035

Abstract

Abstrak: Determinan Timeliness Penetapan Anggaran Pendapatan dan Belanja Daerah Pemerintah Provinsi. Timeliness (ketepatan waktu) penetapan APBD merupakan hal penting dalam pengelolaan keuangan provinsi. Penelitian ini bertujuan untuk menganalisis apakah apakah ukuran pemerintah daerah, latar belakang, umur kepala daerah, ukuran DPRD, komposisi DPRD, liquidity, leverage, opini audit BPK menjadi determinan ketepatan waktu penetapan APBD pemerintah provinsi di Indonesia. Sampel penelitian ini adalah 19 pemerintah provinsi tahun 2014. Penelitian ini menggunakan model regresi logistik. Hasil penelitian menunjukkan opini audit BPK RI yang memiliki pengaruh positif terhadap ketepatan waktu penetapan APBD. Abstract: Determinant of Provincial Government Budget Timeliness Determination. Timeliness of APBD is crucial in the management of provincial finances. The research examined the effect of government size, educational background of executive, executive age, parliament size, parliament composition, liquidity, leverage and auditor's opinion Indonesia Supreme Audit Board (BPK RI) as the determinants to the timeliness of APBD in Indonesia. The samples were 19 local governments in the provincial level for the year of 2014. This study used a binary logistic regression  model. The results show audit opinion BPK RI has significant influences on the timeliness of APBD.
IMPLIKASI LIKUIDITAS PERUSAHAAN BAGI OPINION SHOPPING Verawaty Verawaty; Ade Kemala Jaya; Restu Pratiwi
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9033

Abstract

Abstrak: Implikasi Likuiditas Perusahaan bagi Opinion Shopping. Penelitian ini menguji pengaruh opinion shopping terhadap biaya audit abnormal, likuiditas, profitabilitas, dan lamanya perikatan audit. Penelitian ini menggunakan metode regresi logistic terhadap 40 perusahaan terbuka sektor manufaktur di Indonesia. Hasil analisis mununjukkan bahwa perusahaan mengalami kendala jika kurang likuid karena tidak dapat memenuhi kompensasi bagi stakeholder kreditur. Hal ini diyakini memperkuat probabilitas manajemen untuk melakukan opinion shopping demi mendapat opini wajar tanpa pengecualian. Oleh karena itu, akuntan profesional harus memegang teguh kode etik profesi untuk menjaga integritas dengan mengeluarkan opini sesuai kondisi yang sebenarnya. Abstract: The Implication of Company Liquidation for Opinion Shopping. This study examines the effect of opinion shopping on abnormal audit costs, liquidity, profitability, and length of the audit engagement. This study uses logistic regression method for 40 open companies in the Indonesia manufacturing sector. The results of the analysis indicate that the companies have a problem if it is less liquid because cannot fulfill compensation for creditor stakeholders. These are believed to strengthen the probability of management to conduct opinion shopping in order to get unqualified opinion. Therefore, the professional accountants must uphold the professional code of ethics by issuing opinions according to actual conditions.
Co-Authors A. We Tenri Fatimah Singkeruang Abas, Sofyan Abdul Wahab Abin Suarsa Abjan, Wirawati Ade Kemala Jaya Ade Kemala Jaya Ade Kemala Jaya, Ade Kemala Adithya Puspita Sari Agustin, Utria Leoni Akbar, Hidayani Akmal Abdullah Alsri, Adelita Putri Ambarita, Desi Ratnasari Anantadjaya, Samuel PD Anggraeni, Neng Hany Anshar, Muh. Ashary Aschel, Permata AYU LESTARI Azis, Murwinda Baharuddin, Megawaty Ceskakusumadewi Bayu Hardiono Benedicta Djarwati Muljani Ceskakusumadewi Ceskakusumadewi, Ceskakusumadewi Citra Indah Merina Dabur, Feliks Daniati Hi Arsyad Dhita Adriani Rangkuti Dhita Pratiwi AR Diawati, Prety Eko Ariawan Elisati, Elisati Elvi Zai, Fransiska Enjelita, Santa Erlin Dolphina Fidyah, Feny Francka Sakti Lee Frisca, Sanny Gafar, Masrin Geasela, Yemima Monica Guarto, Muji H.M, Rahmayati Hamdat, Aminuddin Hendrawan, Henky Hendy Tannady Ibrahim, Ukas Intan Puspanita Irawan, Haris Irdawati Irdawati Irene Puspa Dewi, Irene Puspa Irra Kurniawati Irra Kurniawati, Irra Irwan, Devi Damayanti Izzati, Izzati Johanes Fernandes Andry Karina Karina Karo, Mestiana Br. Kausar, Al KEZIA, KEZIA Klemens Mere Kota, Fanny Millenia Laksmitawati, Diah Ratih Lasri, Nopa M. Fahrul Husni Makmur, Syarif Manoppo, Fiska Andini Manurung, Tumpal Margareta Margareta, Margareta Maria, Anna Marlindawati Marlindawati Mattarima Mattarima Megawati Megawati Megawati Megawati Meidiawati, Christine Miftahorrozi, Miftahorrozi Mohammad Sawir Muchsiddin, Murdin Muchsidin, Feronica Fungky Muchsidin, Murdin Muh. Ashary Anshar Muhammad Ibrahim Fikri MUHAMMAD RIZAL Muhammad Salindra Mujahid Mujahid, Mujahid Muji Guarto Muji Gunarto Mulwaningsari, Etty Musdalifah Musdalifah Nawangwulan, Irma M Nespy, Reza Ningsih, Suryana Nisa, Wa Ode Khairun Noviardy, Andrian Novitarum, Lilis Nuraeni Saeni Nur’aini, Andi Nurdiani, Tanti Widia Nurhidayah Nurhidayah Nursifa, Nursifa Nuryana, Arief Orde, Ilham Maslan Patanda, Alberthin Pawennei, Mulyati Perbawa, Prayudha Tegar Puspa Dewi, Irene Puspita Sari Raharti, Rini Rahmawati, Sistya Ramdani, M. Ihsan Razak, Askari Restu Pratiwi Richa Rahmawati Rita Zulbetti Rosnaini Daga Ruby Thohary Salam, Karta Negara Salim, Reny Santi Agustianti Sari, Ade Risna Selonni, Fita Septiani Fransisca Setri Ayu Lastari Sinabutar, Pola Paulina Siti Salwa Siti Soleha Srimiyati Sugeng Santoso Sugihyanto, Toto Sugiyanto - Suharto, Imam Supiani Supiani, Supiani Suzanna, Siti Talawa, Musdalifa Terzaghi, Muhammad Titan Thohary, Ruby Tita Mendala, Tita Tuty Taslim Widyanti, Yeni Yolanda Widiati Yolantri, Afriza Yuliastuti, Hilda