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Dhini Suryandari, Dhini
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Journal : Accounting Analysis Journal

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Factors Affecting Fraud Trend: Perception of Employees of Semarang City Office Putri, Kristi Kemala; Suryandari, Dhini
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14402

Abstract

Penelitian ini bertujuan untuk menggali persepsi pegawai pemerintahan di Instansi Pemerintah mengenai faktor-faktor yang mempengaruhi kecenderungan kecurangan (fraud) meliputi komitmen organisasi, budaya etis organisasi, kesesuaian kompensasi, keefektifan pengendalian internal dan penegakan hukum. Populasi penelitian ini terdiri dari 1.746 pegawai dengan sampel penelitian sebanyak 102 pegawai instansi pemerintah di Dinas Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Teknik analisisdata yang digunakan dalam penelitian ini yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat pengaruh negatif antara komitmen organisasi dan penegakan hukum dengan kecurangan, tidak terdapat pengaruh antara budaya etis organisasi, kesesuaian kompensasi dan keefektifan pengendalian internal dengan kecurangan. Secara simultan komitmen organisasi, budaya etis organisasi, kesesuaian kompensasi, keefektifan pengendalian internal dan penegakan hukum berpengaruh negatif terhadap kecurangan. Simpulan dari penelitian ini yaitu variabel independen yang mempengaruhi kecenderungan kecurangan (fraud) yaitu komitmen organisasi dan penegakan hukum This study aims to explore the perceptions of government officials in government agencies regarding factors that affect fraud tendencies including organizational commitment, organizational ethical culture, compensation suitability, the effectiveness internal control, and law enforcement. The population of this study consisted of 1746 employees, with 102 employees of government agencies in the Offices of Semarang City as research sample. Data analysis techniques used in this study was multiple regression analysis. The results showed that partially there is a negative influence between organizational commitment and law enforcement with fraud tendency, partially there is no influence between organizational ethical culture, compensation suitability and the effectiveness internal control with fraud tendency. Simultaneously organizational commitment, organizational ethical culture, compensation suitability, the effectiveness internal control and law enforcement have a negative effect on fraud tendency. The conclusion of this research is the independent variabels that affect the tendency of fraud are organizational commitment and law enforcement.
The Influence of Experience and Time Budget Pressure on Audit Quality with Compensation As Moderating Variable Najib, Muhammad Ihda Ainun; Suryandari, Dhini
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.17795

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat mempengaruhi kualitas audit meliputi pengalaman sebagai faktor internal auditor, tekanan anggaran waktu dan kompensasi sebagai faktor eksternal auditor. Populasi pada penelitian ini auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Sampel pada penelitian ini diambil dari auditor Kantor Akuntan Publik di Kota Semarang yang bersedia untuk menjadi objek pada penelitian. Teknik pengambilan sampel menggunakan convenience sampling. Jumlah sampel yang diolah 61 responden. Teknik analisis statistik yang digunakan adalah analisis regresi linear berganda dan uji interaksi untuk menguji pengaruh variabel moderasi. Hasil dari penelitian ini menunjukkan pengalaman dan tekanan anggaran waktu berpengaruh negatif terhadap kualitas audit. Sedangkan kompensasi berpengaruh positif terhadap kualitas audit. Hasil dari kompensasi sebagai variabel moderasi yaitu kompensasi tidak dapat memoderasi pengaruh pengalaman terhadap kualitas audit, namun kompensasi mampu memoderasi pengaruh tekanan anggaran waktu terhadap kualitas audit. Kesimpulan dari penelitian ini, auditor yang tidak berpengalaman tetap dapat menghasilkan kualitas audit yang baik karena hasil pekerjaannya dikoreksi oleh auditor senior terlebih dahulu. This study aims to determine the factors that may affect the quality of audit include experience as an internal factor auditor, time budget pressure and compensation as an external factor auditor. The population in this study auditors who work at Public Accounting Firm in Semarang City. The sample in this study was taken from the auditor Public Accounting Firm in Semarang City that is willing to be the object of research. The sampling technique uses convenience sampling. The number of samples processed 61 respondents. Statistical analysis technique used is multiple linear regression analysis and interaction test to test the influence of moderation variables. The result of this research shows that experience and time budget pressure affects audit qualitynegatively. Besides, compensation has a positive effect on audit quality. The result of compensation as a moderating variable is that compensation can not moderate the effect of experience on audit quality, but compensation is able to moderate the effect of time budget pressures on audit quality. The conclusion of this study, inexperienced auditors can still produce a good quality audit because the work is corrected by the senior auditor first.
The Effect of Experience to the Accuracy of Giving Opinion with Audit Expertise, Professional Skeptisism, Audit Judgment as Mediators Nugraha, Asa Septa; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 1 (2018): March 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i1.18251

Abstract

This study aims to examine the role of audit expertise, professional scepticism and audit judgment in mediating the influence of experience on the accuracy of opinion by public accountants. The population in this study is the auditor at the Public Accounting Firm in the Semarang city as many as 17 firm with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 55 respondents. Methods of data analysis uses descriptive analysis, multiple linear analysis and simple, and test sobel. Research study show that experience, audit expertise, and audit judgment have a direct effect on the accuracy of opinion and professional scepticism has no effect on the accuracy of opinion, experience influencing audit expertise, professional scepticism and audit judgment. Audit expertise and audit judgment capable of mediating the influence of experience on the accuracy of opinion and professional scepticism are unable to mediate the influence of experience on the accuracy of opinion. The conclusion of this research is that experience, audit expertise, and audit judgment will result in more accurate audit opinion and audit expertise and audit judgment can strengthen the influence of experience on accuracy of audit opinion
The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable Oktavianto, Dimas Dwi; Suryandari, Dhini
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.21008

Abstract

This study aims to examine the role of understanding of information systems in moderating the influence of auditor experience and audit complexity on audit quality. The population in this study is the auditor at the Public Accounting Firm in Semarang City as many as 17 KAP with a population of 255 auditors. The sampling technique uses convenience sampling. The number of samples that can be processed by 54 respondents. The test was done by multiple regression test to test the independent variable and the interaction test (moderated regression analysis) to test the moderation variable. The results showed that partially experience of auditors does not affect the quality of audit, audit complexity negatively affect the quality of audits, and understanding of information systems have a positive effect on audit quality. The result of moderation testing shows that the understanding of the information system is not able to moderate the influence of the auditor’s experience on audit quality but can moderate the effect of audit complexity on audit quality. The conclusion of this study is that high audit complexity will reduce audit quality, and understanding of good information system will improve audit quality, and understanding of good information system will weaken audit complexity to audit quality.
The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance Wijayanti, Yulia; Suryandari, Dhini
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.22483

Abstract

The purpose of this research is to analyze the effect of variables of regional size, regional expenditure, regional wealth level, leverage, government complexity, audit findings and opinion of BPK on the financial performance of local government. The population of this research were 129 District / City in Java and Bali TA. 2014-2015. This research used purposive sampling with 202 samples of the reports of BPK-RI audit results in 2014-2015 and IHPS in 2015-2016 . The analytical tool used in this research was multiple linear regression. The result of this research for variables of regional expenditure and audit opinion have a positive effect, while regional size has a negative effect, the level of regional wealth, leverage, government complexity and audit findings do not affect on the financial performance of the local government. The conclusion of this research is simultaneous testing shows the effect between independent and dependent variables. Size, regional expenditure and audit opinion have significant effect on the financial performance of the local government and the level of regional wealth, leverage, government complexity and audit findings do not have significant affect on the financial performance of the local government.
The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching Qomari, Aliffa Nurul; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.23532

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, audit delay, dan audit fee terhadap auditor switching dengan reputasi auditor sebagai variabel moderating. Populasi dalam penelitian ini adalah 140 perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yang menghasilkan sampel sebanyak 66 perusahaan. Penelitian ini menggunakan metode analisis statistik deskriptif, regresi logistik dan uji selisih mutlak untuk menguji variabel moderating. Pengujian hipotesis menggunakan program IBM SPSS Statistic 23. Hasil penelitian menjelaskan bahwa secara parsial opini audit memiliki hubungan yang negatif dan berpengaruh signifikan terhadap auditor switching, sedangkan audit delaydan audit fee tidak memiliki pengaruh terhadap auditor switching. Reputasi auditor tidak mampu memoderasi pengaruh dari opini audit, audit delay, dan audit fee terhadap auditor switching, sehingga reputasi auditor bukanlah merupakan variabel moderating dalam penelitian ini. Simpulan penelitian ini adalah semakin baikopini audit yang diterima perusahaan maka akan menurunkan kemungkinan perusahaan untuk melakukan auditor switching. Variabel moderating reputasi auditor tidak mampu memperkuat/memperlemah pengaruh opini audit, audit delay, maupun audit fee terhadap auditor switching.
The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion Munifah, Siti; Suryandari, Dhini
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.27238

Abstract

The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility, and transportation sector which are listed on Indonesian Stock Exchange in 2013-2016. Sample in this research was selected by using purposive sampling method and yielded 88 unit of analysis. This research use regression logistic analysis. The result shows that board of commissioners negatively influence the receiving qualified audit opinion. The existence of board of commissioners as supervisory board give positive impact to better accounting practise, so that decrease the probability of receiving qualified audit opinion. The result also shows that firm size negatively influence the receiving qualified audit opinion. Firm size encourages companies to produce a good financial statement so that decrease the probability of receiving qualified audit opinion. Variables board of directors, committee audit, and managerial ownership were not influence the receiving qualified audit opinion. The conclusion of this research is corporate governance structure cannot decrease the probability of receiving qualified audit opinion directly.
Audit Quality Moderates the Effect of Independent Commissioners, Audit Committee, and Whistleblowing System on the Integrity of Financial Statement Srikandhi, Mutia Femila; Suryandari, Dhini
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.41625

Abstract

This study aims to analyze the moderation effect of audit quality on the relationship of independent commissioners, audit committee, and whistleblowing system on the integrity of financial statements. The population used State-owned companies listed on the IDX during 2014-2018. The sampling method used purposive sampling which produced 18 companies. The study used logistic regression and MRA through SPSS 23. The study results showed that independent commissioners and whistleblowing systems do not influence the integrity of financial statements. On the contrary, there is a significant positive effect of the audit committee. Audit quality moderates the relationship of independent commissioners on the integrity of financial statements. On the contrary, it does not moderate the audit committee and whistleblowing system variables. The conclusions of this study are there is a significant positive effect between the audit committee and the integrity of financial statements while there is no effect of independent commissioners or whistleblowing system on the integrity of financial statements. Audit quality strengthens the relationship of independent commissioner on the integrity of financial statements but it is unable to moderate the relationship of the audit committee and whistleblowing system on the integrity of financial statements. The absence of research using the whistleblowing system variable as the independent variable on the integrity component of financial statements makes it an important study to be examined. Keywords: Integrity of financial statements; Independent Commissioners; Audit Committees; Whistleblowing System; Audit Quality
The Analysis of Fraudulent Financial Reports Through Fraud Hexagon on Public Mining Companies Wicaksono, Agung; Suryandari, Dhini
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.54999

Abstract

This research with a purpose to verify the effect of financial targets, financial stability, external pressure, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, political connections on the fraudulent financial report through hexagon fraud theory. Mining sector companies that registered on the Indonesia Stock Exchange in the period of 2017-2019 are the population in this research. The purposive sampling technique is used to select the research sample so as obtain samples of 41 companies and 123 analysis units. Panel regression analysis is an analytical technique that used in this research. The result shows that financial targets and external pressures have positive and significant effects on fraudulent financial reports. Meanwhile, financial stability, supervision effectiveness, external auditor quality, change of auditors, CEO education, CEO duality, state-owned enterprises, and political connections do not affect the fraudulent financial report. This research deduces that the higher financial targets and external pressures in a company make the possibility of management as an agent to commit fraudulent financial reports in order to attract investors will be more vulnerable. Kata Kunci: Fraud Hexagon Theory; Fraudulent Financial Report; F-Score Model
Co-Authors A.A. Ketut Agung Cahyawan W Adris Kuncoro Agung Wicaksono Akmal, M Aliati Mukaromah, Aliati Aminudin, Mohamad Rizal Arditiyan, Arma Kharisma Arditiyan, Arma Kharisma Asri Purwanti Bisri Rahayuningsih Dayani, Luluk Dayyanah, Malikhatun Djoko Sanjoto Ely Indriyani Faizah, Siti Nurul Febi Setiawan Fian Tri Rohmah Fransiska Desi Primastuti, Fransiska Desi Hilda Vina Anisa Humaira Dinda Mulyadi Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indira Djanuarti Indriyani, Ely Islamiatun, Monita Bayu Kayati, I N Kayati, Ima Nur Khalyacara Febrianto Kuncoro, Adris Linda Agustina Malikhatun Dayyanah Melati Napitupulu, Ravlecia Munajat, Sakinatul Munajat, Sakinatul Munifah, Siti Najib, Muhammad Ihda Ainun Najib, Muhammad Ihda Ainun Ningrum, Tri Sulistya Nugraha, Asa Septa Nugraha, Asa Septa Oktavianto, Dimas Dwi Oktavianto, Dimas Dwi Olga Welly Charisma Prabowo Yudo Jayanto Putri, Kristi Kemala Putri, Kristi Kemala Qomari, Aliffa Nurul Rahayu Dinassari Rahayu, Rita Ramadhani Nurul Aisyah, Ramadhani Nurul Retno Wulandari Retnoningrum Hidayah Rohmah, Fian Tri S Sukirman Sandy Alfianto, Sandy Sanjoto, Djoko Sarifa Aini Saripah Saripah, Saripah Siti Kholipah Srikandhi, Mutia Femila Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Trisni Suryarini Wijayanti, Yulia Winda Islamiati Zahid, Anwar