Article Per Year (5 Year)
p-Index From 2021 - 2026
1.683
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS JASF (Journal of Accounting and Strategic Finance) Jurnal Kedaymas JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Mopolayio : Jurnal Pengabdian Ekonomi REVIU: Accounting, Business & Organizations
Joicenda Nahumury
Universitas Hayam Wuruk Perbanas
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia Nahumury, Joicenda
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p1-19

Abstract

AbstrackThis study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation.                                                                                                                                                                           
SATU DEKADE INVESTIGASI INTERLOCKING DIRECTORATE: SEBUAH MODEL DETEKSI PRAKTIK MONOPOLI? Ahmar, Nurmala; Pujiati, Diyah; Nahumury, Joicenda
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (9743.744 KB) | DOI: 10.18202/jamal.2016.12.7031

Abstract

Abstrak: Satu Dekade Investigasi Interlocking  Directorate:  Sebuah Model Deteksi Praktik Monopoli? Artikel  ini bertujuan untuk menginvestigasi interaksi  antar perusahaan melalui jaringan dewan  direksi dan komisaris. Penelitian ini dilakukan dengan pendekatan interlock directorate. Kami menginvestigasi rangkap jabatan selama lebih dari 10 tahun. Selain itu, akses mengenai informasi interlock directorate bersumber dari www.interlockdirectorate.com. Hasil penelitian menunjukkan terdapat rangkap jabatan dalam kurun waktu dua hingga tujuh tahun. Lebih dari 49% dewan direksi dan komisaris perusahaan publik di Indonesia  melakukan rangkap jabatan. Informasi ini diharapkan dapat dimanfaatkan untuk deteksi awal praktik monopoli di Indonesia. Abstract: A Decade of Investigation Interlocking Directorate: A Model of Monopolistic Practices Detection? This aim of this article is to investigate the interaction between companies through a network of board of directors and commissioners. This research is conducted by the interlock directorate approach. We investigate the double position for more than 10 years. In addition, access about directorate interlock can be accssed in www.interlockdirectorate.com. The result of this research is a dual position in the period of two to seven years. More than 49% of the board of directors and commissioners of public companies in Indonesia do a double position. This information can be used for early detection of monopoly practices in Indonesia.
Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia Nahumury, Joicenda
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p1-19

Abstract

AbstrackThis study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation.                                                                                                                                                                           
The Compliance of Motor Vehicle Taxpayers: An Experimental Research Joicenda Nahumury; I Wayan Wisnu Utama; Diah Hari Suryaningrum
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i2.44

Abstract

This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more compliant with their tax obligations if the government performs its functions as a state apparatus properly. The government with competent authority means that there is clear accountability about the use of tax returns; it can encourage the level of tax compliance.
Investigating the Effect of Liquidity, Leverage, Sales Growth and Good Corporate Governance on Financial Distress Agustina Dianova; Joicenda Nahumury
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.49

Abstract

Large companies may experience financial distress because of their inability to compete. Therefore, investors should be more vigilant in investing their funds. Some ways that can be done is through cash flow analysis, analysis of corporate strategy, and analysis of financial statements. This study aims to determine the effect of liquidity, leverage, sales growth, and good corporate governance on financial distress. The study used 55 samples of telecommunication and non-construction companies listed in Indonesia Stock Exchange period 2013-2017. The technique sampling in this study is the purposive sampling method. The data analysis method is PLS (Partial Least Square). The results of this study indicate that liquidity, leverage, sales growth, and good corporate governance do not affect financial distress. These unexpected results may due to the limitation of this study. Therefore, for future research in financial distress, it is suggested to take into account the sample size and other variables that expected to affect financial distress.
MITIGATION OF PROFIT MANIPULATION OF REAL ACTIVITIES WITH EFFECTIVENESS OF INTERNAL GOVERNANCE STUDY ON PUBLIC COMPANIES IN INDONESIA Carolyn Lukita Sembiring; Joicenda Nahumury
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1177.225 KB) | DOI: 10.20473/baki.v3i2.9401

Abstract

This study aims to examine the effectiveness of internal governance to mitigate real activity earnings manipulation. Real activity profit manipulation as the dependent variable is measured in three proxies, namely sales activity manipulation (Abnormal CFO), production cost manipulation (Abnormal Production), and discretionary cost manipulation (Abnormal Discreationer) based on Roychowdhury, 2006). While the independent variable is internal governance, which is still relatively little researched but in several studies it has been shown to reduce real earnings management, this study measures internal governance based on Chen et al., (2016). This study also examines other variables as moderating variables, namely the control of an independent board of commissioners and institutional ownership which are thought to strengthen the effectiveness of internal governance in mitigating earnings manipulation. The data analysis technique used is multiple linear regression. This study succeeded in providing evidence that internal governance is able to mitigate earnings manipulation by managers. In addition, this study also provides support that institutional ownership and independent board of commissioners can moderate the influence between internal governance and real earnings management. The results of this study can add references to real earnings management mitigation and also as one of the considerations for long-term investment decisions in the capital market for investors.
The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI) Istainul Khasanah; Joicenda Nahumury
The Indonesian Accounting Review Vol 3, No 2 (2013): TIAR - July 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.206

Abstract

This study aims to empirically prove the effect of the audit opinion, change in management,public accountant firms size, the percentage change in ROA, financial distressand the growth of corporate on auditor switching. The samples in this study aremanufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2006-2011.There were 492 companies collected for observations in which they were taken by themethod of purposive sampling. An analytical technique employed is logistic regressionanalysis. During the six years of research, descriptive statistics indicate that only 55or 11.25% of the observed companies have changed their auditor, and the rest 437companies or 88.75% did not perform auditor switching. It was found that only publicaccountant office size that affects the auditor switching among six variables studied.The other five independent variables have no impact at all. This study has proved thatcompanies which hired the public accountant firms affiliated with the big four chooseto stay afloat using them, because in fact, the public accountant firms affiliated withthe big four are considered having a higher quality to conduct the audit on financialreports of go public companies.
The effect of professionalism and locus of control on the auditors job performance with working motivation as intervening variable Alex Dwiputra Siregar; Joicenda Nahumury
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.650

Abstract

This research aims to analyze the effect of professionalism and locus of control on the auditors job performance using work motivation as intervening variable. This study uses primary data obtained by distributing questionnaires to auditors who work at Audit Firms in Surabaya area listed on the Audit Firms (KAP) Directory issued by the Institute of Indonesia Chartered Accountants (IAPI) in 2010. The sampling is using convenience-sampling method, while the data analysis method is using path analysis. The result of path analysis test shows that (1) professionalism has an effect on the value of job performance (2) professionalism has no significant effect on the value of job performance with work motivation as an intervening variable (3) locus of control has no significant effect on the auditors job performance (4) locus of control has significant effect on the auditors job performance with work motivation as an intervening variable.
The influence of intellectual capital on company value with financial performance as an intervening variable in financing institutions in Indonesia Susi Nafiroh; Joicenda Nahumury
The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.604

Abstract

The objective of this study is to examine the influence of intellectual capital on compa-ny value with financial performance as an intervening variable in financing institu-tions listed on the Indonesian Stock Exchange (IDX) 2010 - 2014. This research uses Value Added Intellectual Coefficient (VAICTM) model that consists of three compo-nents: Value Added Capital Employed (VACA), Value Added Human Capital (VA-HU), and Value Added Structural Capital (STVA). Company value is measured using Tobin’s Q, financial performance is measured using Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS). The data consisted of 67 samples. Sampling is conducted using census method. Data analysis technique used in this study is Partial Least Square (PLS). The results show that: (1) intellectual capital has an influence on company value (2) financial performance mediates the relationship between intellectual capital and company value. The important thing in this study is that intellectual capital can be used for adding the firm value.
The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange Dewi Sri Kistini; Joicenda Nahumury
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.334

Abstract

The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are 294 companies selected by using purposive sampling method based on specific criteria. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The hypothesis is analyzed with Logistic Regression using SPSSs program 20.0 version for windows. The result of this research indicates that public accounting firm size has significanteffect on auditor switching, meanwhile financial distress, institutional ownership, and management change do not have significant effect on auditor switching.
Co-Authors Africa, Laely Aghe Agus Samekto Agustina Dianova Agustina Ratna Dwiati, Agustina Ratna Aldo Prandita Nanda Alex Dwiputra Siregar Alyana Hayyanisa Putri Dewi Sri Kistini Dewi Sri Kistini Diah Hari Suryaningrum Diyah Pujiati Ganang Setiawan Ganang Setiawan I Wayan Wisnu Utama Idlal Awwalul Anisa Ikhwan Kholid Indah Hapsari Irwandi, Sony Agus Istainul Khasanah Istainul Khasanah Lukita, Carolyn Metana, Nosy Yodi Murni, Nur Suci I Mei Nafiroh, Susi Nanda, Aldo Prandita Nita, Riski Aprillia Nurmala Ahmar Pepie Diptyana Renata Yohana Reza Arlinda Reza Tianto Siregar, Alex Dwiputra Soni Agus Irwandi Susi Nafiroh Titis Puspitaningrum Dewi Kartika Trihardhani, Kirana Utama, I Wayan Wisnu Velin Ivonialita Zajila Laily