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<![CDATA[Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia ]]>
<![CDATA[Nahumury, Joicenda]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v2n1.p1-19
<![CDATA[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.                                                                                                                                                                          ]]>
<![CDATA[SATU DEKADE INVESTIGASI INTERLOCKING DIRECTORATE: SEBUAH MODEL DETEKSI PRAKTIK MONOPOLI? ]]>
<![CDATA[Ahmar, Nurmala]]>;
<![CDATA[Pujiati, Diyah]]>;
<![CDATA[Nahumury, Joicenda]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2016.12.7031
<![CDATA[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.]]>
<![CDATA[Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia ]]>
<![CDATA[Nahumury, Joicenda]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v2n1.p1-19
<![CDATA[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.                                                                                                                                                                          ]]>
<![CDATA[The Compliance of Motor Vehicle Taxpayers: An Experimental Research ]]>
<![CDATA[Joicenda Nahumury]]>;
<![CDATA[I Wayan Wisnu Utama]]>;
<![CDATA[Diah Hari Suryaningrum]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v1i2.44
<![CDATA[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.]]>
<![CDATA[Investigating the Effect of Liquidity, Leverage, Sales Growth and Good Corporate Governance on Financial Distress ]]>
<![CDATA[Agustina Dianova]]>;
<![CDATA[Joicenda Nahumury]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v2i2.49
<![CDATA[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.]]>
<![CDATA[MITIGATION OF PROFIT MANIPULATION OF REAL ACTIVITIES WITH EFFECTIVENESS OF INTERNAL GOVERNANCE STUDY ON PUBLIC COMPANIES IN INDONESIA ]]>
<![CDATA[Carolyn Lukita Sembiring]]>;
<![CDATA[Joicenda Nahumury]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v3i2.9401
<![CDATA[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.]]>
<![CDATA[The effect of litigation risks to earnings management using audit quality as moderating variable ]]>
<![CDATA[Titis Puspitaningrum Dewi Kartika]]>;
<![CDATA[Joicenda Nahumury]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v17i2.312
<![CDATA[In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be manipulated. One of common practice done by manager is earning management, where earning management is an accounting policy choice conducted by the managersfor the variety of specific purposes. This study tries to reveal whether audit qualities are able to reinforce the association between litigation risks to the earning management practice. Auditor litigation has 14 characteristics of companies being able to be auditor litigation by calculating LITSCORE. Earnings management is proxied by The Modified Jones Model while audit quality is proxied by industry specialization. This study uses financial statements data of the manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Analysis, which is used in this study, is the MRA(Moderated Regression Analysis). The results of this study suggest that there is influence between litigation risk to earnings management while audit quality as measured by specialized auditors cannot strengthen relationship between litigation risk and earnings management. This is because audit quality as measured by specialized auditors did not show a strong relationship.]]>
<![CDATA[The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI) ]]>
<![CDATA[Istainul Khasanah]]>;
<![CDATA[Joicenda Nahumury]]>
<![CDATA[ The Indonesian Accounting Review Vol 3, No 2 (2013): TIAR - July 2013 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v3i02.206
<![CDATA[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.]]>
<![CDATA[The effect of professionalism and locus of control on the auditors job performance with working motivation as intervening variable ]]>
<![CDATA[Alex Dwiputra Siregar]]>;
<![CDATA[Joicenda Nahumury]]>
<![CDATA[ The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v5i2.650
<![CDATA[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.]]>
<![CDATA[The influence of intellectual capital on company value with financial performance as an intervening variable in financing institutions in Indonesia ]]>
<![CDATA[Susi Nafiroh]]>;
<![CDATA[Joicenda Nahumury]]>
<![CDATA[ The Indonesian Accounting Review Vol 6, No 2 (2016): July - December 2016 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/tiar.v6i2.604
<![CDATA[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.]]>
