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All Journal Kinerja MODUS-Jurnal Ekonomi dan Bisnis Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship The Indonesian Journal of Accounting Research Jurnal Atma Inovasia
Aloysia Yanti Ardiati
Universitas Atma Jaya Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH POTENSI KEBANGKRUTAN PERUSAHAAN PUBLIK TERHADAP PERGANTIAN AUDITOR Setyorini, Theresia Niken; Ardiati, Aloysia Yanti
KINERJA Vol 10, No 1 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.921

Abstract

The main objective of this paper is to examine the effect of failing firms (firms which arepotential to be bankrupt) on auditor switching. Hypothesis was derived from Schwartz and Menon (1985) which implies that failing firms have a greater tendency to switch auditors than healthier firms do. The Z score (Altman model) was used as a proxy to measure the potential of bankruptcy. This method was applied since it has been developed in several countries such as US, Germany, Brazil, Australia, England, Ireland, Canada, the Netherlands, and France. Annual report and Indonesian Capital Market Directory were used to collect the data for a sample of 7 firms that changed their auditors and 7 firms that did not. Those four-teen (14) firms have been selected as sample among firms in consumer goods industries to answer the question about the impact of firns with potential to go bankrupt on auditor switching. Chi-Square result shows that firms with potential to go bankrupt could not influence auditor switching.Keywords: auditor switching, bankruptcy, Altman Z-Score, failing firm
PENGARUH STANDAR AKUNTANSI KEUANGAN INDONESIA BARU, UKURAN KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG Sitorus, Novita Jayanti; Ardiati, Aloysia Yanti
Modus Journals Vol 29, No 2 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i2.1328

Abstract

This study aims to determine the effect of New SAK, KAP size, firm size and age of the company to Audit Report Lag. Research data is secondary data obtained by downloading data of financial statements of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014 through the official website BEI www.idx.ac.id. The analysis tool used is multiple regression analysis.The results show that New SAK and firm size have no effect on Audit Report Lag. Whereas, firm size and age has significant influence on Audit Report Lag.Keywords: New SAK, KAP Size, Company Size, Company Age, Audit Report Lag.
PENGARUH KARAKTERISTIK KOMITE AUDIT, PREDIKSI KEBANGKRUTAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG Ratnasari, Inneke Kusuma; Ardiati, Yanti
Modus Journals Vol 28, No 2 (2016): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.846

Abstract

Submission of Annual Financial Statements in Indonesia organized by theFinancial Services Authority (Otoritas Jasa Keuangan/OJK). All of the Company thatthe shares are traded on the Indonesia Stock Exchange (IDX) shall submit the AnnualFinancial Report. The Indonesian Capital Market Supervisory Agency Rule (2003), listedcompanies are required to submit the audited annual financial statement to BAPEPAMand Indonesian Stock Exchange (IDX) at the latest at the end of the third month after thedate of the statement.This research was conducted in order to test the effect of the characteristics of theaudit committees, predictions of bankruptcy and public ownership lag effect on the auditreport. The study was conducted at the manufacturing companies listed in Indonesia StockExchange in 2010-2014.The results showed that the characteristics of the audit committee and bankruptcyprediction have effect on audit report lag but public ownership has no effect on audit reportlag.Keywords: audit committees characteristics, audit report lag, bankruptcy prediction,manufacturing companies, public ownership.
PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP FEE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 Cristansy, Jesslyn; Ardiati, Aloysia Yanti
Modus Journals Vol 30, No 2 (2018): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i2.1747

Abstract

Fee audit adalah imbalan yang diterima oleh auditor dari entitas kliennya sehubungan dengan pemberian jasa audit. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas perusahaan, ukuran perusahaan, dan ukuran KAP terhadap fee audit yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2016. Pengambilan sampel didasarkan pada teknik purposive sampling dengan menggunakan criteria tertentu sehingga memperoleh sampel sebanyak 75. Fee audit diukur menggunakan besarnya fee audit yang diungkapkan dalam laporan tahunan. Kompleksitas perusahaan diukur menggunakan jumlah anak perusahaan, ukuran perusahaan diukur menggunakan total aset perusahaan, dan ukuran KAP dibedakan menjadi dua yaitu KAP Big Four dan KAP non-Big Four. Kata kunci:  fee audit, kompleksitas perusahaan, ukuran perusahaan, ukuran KAP 
Pengaruh Manajemen Laba Terhadap retun Saham pada Perusahaan yang Diaudit KAP Big 5 dan KAP Non Big 5 ardiati, Aloysia yanti
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.141

Abstract

This study examines whether a relation exists between audit quality and earnings management. Accrual based earnings is considered superior to cash flows. Accruals let managers communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value. Auditing plays an important role in mitigating these agency costs by constraining opportunistic management of accruals. Earnings management is proxied by discretionary accruals which are estimated using cross-sectional version of Jones (1991) model. The findings of this study indicate that the effect of earnings management on stock returns is greater for firms audited by Big 5 auditors than audited by non-Big 5 auditors.
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP PEMBAYARAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013-2017 Herdianta, Herdianta; Ardiati, Aloysia Yanti
Modus Journals Vol 32, No 2 (2020): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v32i2.3502

Abstract

ABSTRACTDividend payment is measured by dividend payout ratio (DPR). DPR is a ratio that shows the percentage of net income paid out to shareholders as dividends. The higher is a DPR, the higher is the percentage of net income paid out to shareholders as dividends. Therefore, DPR is an important part of a company and its shareholders. This study aims to find evidence of the effects of return on assets, debt to equity, free cash flow and company size on dividend payout ratio in the companies listed on Indonesia Stock Exchange from 2013 to 2017. The results of this study show that return on assets and company size significantly positively affect dividend payout ratio, while debt to equity and free cash flow do not affect dividend payout ratio.  Keywords: dividend payout ratio; return on assets; debt to equity ratio; free cash flow; company size ABSTRAKPembayaran dividen diukur dengan dividend payout ratio (DPR). DPR adalah rasio yang menunjukkan persentase dari net income perusahaan yang akan dibayar kepada para pemegang saham dalam bentuk dividen. Semakin besar dividend payout ratio suatu perusahaan menandakan bahwa semakin besar persentase dari net income yang dibayarkan kepada pemegang saham dalam bentuk dividen. Oleh karena itu, dividend payout ratio merupakan bagian terpenting bagi perusahaan dan pemegang saham perusahaan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh return on asset, debt to equity, free cash flow dan ukuran perusahaan terhadap dividend payout ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Hasil pada penelitian ini menunjukan bahwa return on assets dan ukuran perusahaan berpengaruh positif signifikan terhadap dividend payout ratio, sedangkan debt to equity dan free cash flow tidak berpengaruh terhaap dividend payout ratio. Kata kunci: dividend payout ratio; return on assets; debt to equity ratio; free cash flow; ukuran perusahaan
PENGARUH POTENSI KEBANGKRUTAN PERUSAHAAN PUBLIK TERHADAP PERGANTIAN AUDITOR Theresia Niken Setyorini; Aloysia Yanti Ardiati
KINERJA Vol. 10 No. 1 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.921

Abstract

The main objective of this paper is to examine the effect of failing firms (firms which arepotential to be bankrupt) on auditor switching. Hypothesis was derived from Schwartz and Menon (1985) which implies that failing firms have a greater tendency to switch auditors than healthier firms do. The Z score (Altman model) was used as a proxy to measure the potential of bankruptcy. This method was applied since it has been developed in several countries such as US, Germany, Brazil, Australia, England, Ireland, Canada, the Netherlands, and France. Annual report and Indonesian Capital Market Directory were used to collect the data for a sample of 7 firms that changed their auditors and 7 firms that did not. Those four-teen (14) firms have been selected as sample among firms in consumer goods industries to answer the question about the impact of firns with potential to go bankrupt on auditor switching. Chi-Square result shows that firms with potential to go bankrupt could not influence auditor switching.Keywords: auditor switching, bankruptcy, Altman Z-Score, failing firm
PENGARUH KARAKTERISTIK KOMITE AUDIT, PREDIKSI KEBANGKRUTAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG Inneke Kusuma Ratnasari; Yanti Ardiati
Modus Vol. 28 No. 2 (2016): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v28i2.846

Abstract

Submission of Annual Financial Statements in Indonesia organized by theFinancial Services Authority (Otoritas Jasa Keuangan/OJK). All of the Company thatthe shares are traded on the Indonesia Stock Exchange (IDX) shall submit the AnnualFinancial Report. The Indonesian Capital Market Supervisory Agency Rule (2003), listedcompanies are required to submit the audited annual financial statement to BAPEPAMand Indonesian Stock Exchange (IDX) at the latest at the end of the third month after thedate of the statement.This research was conducted in order to test the effect of the characteristics of theaudit committees, predictions of bankruptcy and public ownership lag effect on the auditreport. The study was conducted at the manufacturing companies listed in Indonesia StockExchange in 2010-2014.The results showed that the characteristics of the audit committee and bankruptcyprediction have effect on audit report lag but public ownership has no effect on audit reportlag.Keywords: audit committees characteristics, audit report lag, bankruptcy prediction,manufacturing companies, public ownership.
PENGARUH STANDAR AKUNTANSI KEUANGAN INDONESIA BARU, UKURAN KANTOR AKUNTAN PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG Novita Jayanti Sitorus; Aloysia Yanti Ardiati
Modus Vol. 29 No. 2 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i2.1328

Abstract

This study aims to determine the effect of New SAK, KAP size, firm size and age of the company to Audit Report Lag. Research data is secondary data obtained by downloading data of financial statements of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014 through the official website BEI www.idx.ac.id. The analysis tool used is multiple regression analysis.The results show that New SAK and firm size have no effect on Audit Report Lag. Whereas, firm size and age has significant influence on Audit Report Lag.Keywords: New SAK, KAP Size, Company Size, Company Age, Audit Report Lag.
PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP FEE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 Jesslyn Cristansy; Aloysia Yanti Ardiati
Modus Vol. 30 No. 2 (2018): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v30i2.1747

Abstract

Fee audit adalah imbalan yang diterima oleh auditor dari entitas kliennya sehubungan dengan pemberian jasa audit. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas perusahaan, ukuran perusahaan, dan ukuran KAP terhadap fee audit yang dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2016. Pengambilan sampel didasarkan pada teknik purposive sampling dengan menggunakan criteria tertentu sehingga memperoleh sampel sebanyak 75. Fee audit diukur menggunakan besarnya fee audit yang diungkapkan dalam laporan tahunan. Kompleksitas perusahaan diukur menggunakan jumlah anak perusahaan, ukuran perusahaan diukur menggunakan total aset perusahaan, dan ukuran KAP dibedakan menjadi dua yaitu KAP Big Four dan KAP non-Big Four. Kata kunci:  fee audit, kompleksitas perusahaan, ukuran perusahaan, ukuran KAP 
Co-Authors Alouisius Ariantoro Pratama Anggreni Dian Kurniawati ANNA PURWANINGSIH Budisantoso, A. Totok Cristansy, Jesslyn Herdianta Herdianta Herdianta, Herdianta Ignatia Ryana Widyatini, Ignatia Ryana Inneke Kusuma Ratnasari Inneke Kusuma Ratnasari, Inneke Kusuma Jesslyn Cristansy Maria Dini Yanuariska Novita Jayanti Sitorus Pratama, Alouisius Ariantoro Pratama, Yohanes Mario Pratiwi Budiharta, Pratiwi Sitorus, Novita Jayanti Tabita Indah Iswari, Tabita Indah Theresia Niken Setyorini Theresia Niken Setyorini, Theresia Niken