Articles
<![CDATA[Pengelolaan Keuangan Keluarga dalam Rangka Peningkatan Masyarakat Mandiri dan Berperan dalam Peningkatan Literasi Keuangan Indonesia (Otoritas Jasa Keuangan) ]]>
<![CDATA[Sukirman, Sukirman]]>;
<![CDATA[Hidayah, Retnoningrum]]>;
<![CDATA[Suryandari, Dhini]]>;
<![CDATA[Purwanti, Asri]]>
<![CDATA[ Jurnal Abdimas Vol 23, No 2 (2019): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang ]]>
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<![CDATA[Kegiatan pengabdian masyarakat merupakan salah satu komponen dalam Tridharma Perguruan Tinggi. Oleh karena setiap dosen memiliki kewajiban untuk melakukan pengabdian kepada masyarakat. Pengabdian yang dilakukan dalam proposal ini adalah pelatihan pengelolaan keuangan keluarga di wilayah kelurahan Sukorejo. Keluarga merupakan lini terkecil dalam mendukung pembangunan suatu negara. Negara dapat berjalan dengan baik apabila seluruh warga negaranya memiliki ekonomi keluarga yang kuat. Oleh karena itu pengabdian ini berfokus pada peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan pengelolaan keuangan. Selain itu, kegiatan pengabdian ini juga memiliki tujuan untuk mendukung program pemerintah melalui Otoritas Jasa Keuangan (OJK) dalam perencanaan keuangan keluarga. Adapun sasaran pada pengabdian masyarakat ini adalah warga di Kelurahan Sukorejo, Kecamatan Gunungpati, Kota Semarang. Program pengabdian ini dilaksanakan selama kurun waktu 6 bulan. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan juga pendampingan tentang pengelolaan keuangan keluarga. Hasil pengabdian ini menunjukkan bahwa warga sangat antusias mengikuti pelatihan pengelolaan keuangan. Lebih lanjut, dengan dilaksanakannya kegiatan pengabdian ini, masyarakat khususnya ibu rumah tangga memiliki kemampuan untuk mengelola keuangan rumah tangga sesuai dengan program pemerintah. Selain itu, kegiatan ini juga mampu memberikan dukungan agar ibu rumah tangga terhundar dari rentenir. Untuk kegiatan pengabdian selanjutnya diharapkan mampu memberikan pelatihan yang berkelanjutan yang memicu semangat ibu rumah tangga untuk menghasilkan pendapatan sendiri demi meningkatkan kesejahteraan kehidupan keluarganya.]]>
<![CDATA[The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable ]]>
<![CDATA[Oktavianto, Dimas Dwi]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 7 No 3 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v7i3.21008
<![CDATA[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.]]>
<![CDATA[Analysis of the Acceptance of Audit Opinion (A Case Study on Infrastructure, Utilities and Transportation Companies in Indonesia) ]]>
<![CDATA[Suryandari, Dhini]]>;
<![CDATA[Kiswanto, Kiswanto]]>;
<![CDATA[Ningrum, Tri Sulistya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i2.16891
<![CDATA[This study aims to determine the effect of corporate governance (CG) mechanisms and the size of the company on the acceptance of Fair with Exception (WDP) opinion. The population of this research is a number of 212 infrastructure, utility and transportation sector companies on the Indonesia Stock Exchange from 2012-2015. The sample was selected using purposive sampling and produced 88 observation units. The method of data used in this study is the logistic regression method. Data analysis shows two Corporate Governance mechanisms, namely the existence of the board of directors and the board of commissioners does not affect the acceptance of WDP opinion. On the other hand, the existence of independent commissioners and audit committees can influence the acceptance of WDP audit opinions. The conclusion of this study is that the presence of supporting bodies provides a positive injection for the company and affects the company’s accounting for the better.]]>
<![CDATA[Factors Affecting Auditor’s Ability in Detecting Fraud through Professional Scepticism ]]>
<![CDATA[Aminudin, Mohamad Rizal]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 4 (2016): November 2016 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v5i4.11906
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh fraud risk assessment, pengalaman auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan dengan skeptisme profesional sebagi variabel intervening. Populasi dan sampel penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik Kota Semarang. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel dalam penelitian ini yaitu 53 auditor. Pengumpulan data menggunakan kuesioner. Metode analisis data penelitian ini yaitu analisis regresi berganda dan uji sobel. Hasil penelitian ini menunjukkan bahwa fraud risk assessment berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Pengalaman audit dan tipe kepribadian secara parsial tidak berpengaruh signifikan terhadap kemampuan auditor dalam memdeteksi kecurangan. Skeptisme profesional dapat memediasi pengaruh hubungan antara fraud risk assessment dan pengalaman auditor tehadap kemampuan auditor dalam mendeteksi kecurangan, sedangkan skeptisme profesional tidak dapat memediasi pengaruh hubungan antara tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan. This research aims at analyze the effect of fraud risk assessment, auditor?s experience and personality type on auditor?s ability to detect fraud with professional skepticism as the intervening variable. The research population is all of auditors who work on public accountan office around Semarang. The technique for taking the sample uses a convenience sampling. There are 53 auditors as the samples in this research. Data is collected by applying questionnaire method with multiple regression analysis and sobel test. The result shows that fraud risk assessment significantly influenced auditor?s ability to detect fraud. Auditor?s experience and personality type was not significantly influenced on auditor?s ability to detetct fraud. Professional skepticism can do mediating the relation influence between fraud risk assessment and audior?s experience toward auditor?s ability to detect fraud. But, professional skepticism was able at mediating relation influence between personality type towards auditor?s ability to detect fraud.]]>
<![CDATA[The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion ]]>
<![CDATA[Munifah, Siti]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 1 (2019): March ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v8i1.27238
<![CDATA[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.]]>
<![CDATA[The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching ]]>
<![CDATA[Qomari, Aliffa Nurul]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 8 No 3 (2019): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v8i3.23532
<![CDATA[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.]]>
<![CDATA[The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance ]]>
<![CDATA[Wijayanti, Yulia]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 1 (2020): March ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v9i1.22483
<![CDATA[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.]]>
<![CDATA[Audit Quality Moderates the Effect of Independent Commissioners, Audit Committee, and Whistleblowing System on the Integrity of Financial Statement ]]>
<![CDATA[Srikandhi, Mutia Femila]]>;
<![CDATA[Suryandari, Dhini]]>
<![CDATA[ Accounting Analysis Journal Vol 9 No 3 (2020): November ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v9i3.41625
<![CDATA[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]]>
<![CDATA[Corporate Governance, Enterprise Risk Management, and Company Performance ]]>
<![CDATA[Hidayah, Retnoningrum]]>;
<![CDATA[Faizah, Siti Nurul]]>;
<![CDATA[Sukirman, Sukirman]]>;
<![CDATA[Suryandari, Dhini]]>;
<![CDATA[Zahid, Anwar]]>
<![CDATA[ Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/maj.v10i3.49518
<![CDATA[This research aims to examine the effect of good corporate governance as measured by the board of directors, audit committee, and institutional ownership on company performance with enterprise risk management as an intervening variable. The population is LQ-45 companies listed in the Indonesia Stock Exchange (BEI). The hypothesis testing is using path analysis by IBM SPSS Statistics 21 software. The results shows the board of directors has a negative effect on the company performance. The audit committees and institutional ownership have no effect on the company performance. Enterprise risk management has a positive effect on the company performance. The board of directors, audit committees, and institutional ownership have a positive effect on the enterprise risk management. This research also shows that enterprise risk management able to mediate the effect of the board of directors, and audit committees on the company performance.]]>
<![CDATA[Corporate Governance, Enterprise Risk Management, and Company Performance ]]>
<![CDATA[Hidayah, Retnoningrum]]>;
<![CDATA[Faizah, Siti Nurul]]>;
<![CDATA[Sukirman, Sukirman]]>;
<![CDATA[Suryandari, Dhini]]>;
<![CDATA[Zahid, Anwar]]>
<![CDATA[ Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/maj.v10i3.49518
<![CDATA[This research aims to examine the effect of good corporate governance as measured by the board of directors, audit committee, and institutional ownership on company performance with enterprise risk management as an intervening variable. The population is LQ-45 companies listed in the Indonesia Stock Exchange (BEI). The hypothesis testing is using path analysis by IBM SPSS Statistics 21 software. The results shows the board of directors has a negative effect on the company performance. The audit committees and institutional ownership have no effect on the company performance. Enterprise risk management has a positive effect on the company performance. The board of directors, audit committees, and institutional ownership have a positive effect on the enterprise risk management. This research also shows that enterprise risk management able to mediate the effect of the board of directors, and audit committees on the company performance.]]>
