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All Journal Jurnal Akuntansi & Auditing Indonesia JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business IJBE (Integrated Journal of Business and Economics) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi ACCRUALS (Accounting Research Journal of Sutaatmadja) JAAF (Journal of Applied Accounting and Finance) FIRM: Journal of Management Studies The Indonesian Journal of Accounting Research Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Journal of Social Research (IJSR) Journal of Financial and Behavioural Accounting Journal of the Community Development in Asia Jurnal Akuntansi
Yustina, Andi Ina
Faculty Of Business, Accounting, President University, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia Irana Hertiningtyas; Andi Ina Yustina
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.503

Abstract

This study aims to identify the ranking of taxation ethical issues regarding the frequency of occurrence and importance based on tax professionals' perspectives. Additionally, this study also examines the ethical climate of tax professionals in their practice. Questionnaires were distributed through a web-based survey and seminar. One hundred and sixty-seven useable questionnaires with a 29% respondent rate were analyzed. The results showed that tax avoidance is perceived as the most critical and frequent issue in Indonesia. Comparing the top 10 rankings of importance and occurrence issues, eight issues are added in both of the rankings, such as continuing to act, reporting position, tax audit, loophole seeking, tax minimization, technical competence, supervision of audit, and tax avoidance. The results also demonstrated that the examining professionals' ethical climate through peer reviews revealed that tax professionals have been living in an environment that they considered ethical, even though they believe that many opportunities exist for them to do unethical actions.
Study of Cikadu Edutourism Value Chain as A Buffer Zone of Tanjung Lesung Filda Rahmiati; Andi Ina Yustina
Journal of The Community Development in Asia Vol 5, No 1 (2022): Journal of The Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.361 KB) | DOI: 10.32535/jcda.v5i1.1381

Abstract

This paper profoundly examines the tourism value chain for a strategic advantage. A descriptive method was conducted by surveys and in-depth interviews with stakeholders in Cikadu Edutourism, including businesses, SMEs, community people, academicians, and the media. The value chain components of edutourism value chain's development strategy were evaluated to construct a comprehensive chain. Our findings indicate that the proposed programs could give Cikadu Edutourism a competitive edge by enhancing the quality of life, increasing revenue as a product sold to visitors, and a range of other benefits.
The Moderating Effect of Subjective Well-Being and Proactive Personality in the Relationship between Job Insecurity and Turnover Intention Among Auditors Fairiz Ayesha Achmad; Andi Ina Yustina
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 2 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i2.6993

Abstract

This study examines whether job insecurity among auditors who work at a public accounting firm in Jakarta associates with their turnover intention and whether subjective well-being and proactive personality have a moderating effect. The data of the study were collected from a web-based questionnaire that amounted to 166 auditors in Jakarta, Indonesia, and used the SEM-PLS approach in testing the hypotheses. This study found that job insecurity has a positive relationship with turnover intention as well as a proactive personality relationship with turnover intention. This study found a negative relationship between subjective well-being and turnover intention. However, the moderating effect of subjective well-being and proactive personality was not proven in this study. Therefore, future studies are recommended to explore external turnover and test the construct in different fields or areas to get more significant results.
THE ROLE OF PROFESSIONAL COMMITMENT AND SUSPENSION OF JUDGMENT IN DECREASING AUDITORS’ PREMATURE SIGN-OFF Andi Ina Yustina; Irina Kristela Sutarsa
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.153-164

Abstract

Premature sign-off is the action that can affect to reduced audit quality. The objectives of this research are to examine the effect of professional commitment and suspension of judgment towards premature sign-off. The researcher used the survey method on auditor working in a big ten public accounting firm in Jakarta. There is a total of 126 respondents who contributed to this research. The data was analyzed using Structural Equation Model-Partial Least Squares (SEM- PLS) analysis. From the data quality test results of reliability and validity test shows that all variables can be said to be valid and reliable. The result of this research shows that professional commitment affects premature sign-off and fully mediated by the suspension of the judgment of the auditors.
The Negative Effect of Work Environment and Team & Co-Worker Toward Employee Burnout: Testing The Mediating Role of Engagement Angela, Clara; Yustina, Andi Ina
Indonesian Journal of Social Research (IJSR) Vol 5 No 1 (2023): Indonesian Journal of Social Research (IJSR)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ijsr.v5i1.255

Abstract

Due to its relevance to businesses, employee engagement has been the subject of extensive study, and many scholars have linked it to burnout as its antipode. The work environment and team and co-worker interactions promote engagement and reduce burnout if well-managed. This study investigates the function of engagement as a mediator between the indirect effects of work environment, team, and co-worker relationships on employee burnout. Respondents are sourced from a public firm employee (Tbk). Using SEM-PLS, three hundred thirty-one obtained data are processed. The results indicate that burnout is negatively related to the work environment and team and co-worker relationships and that employee engagement somewhat mediates these relationships. To mitigate burnout, an additional study can investigate employee satisfaction and performance.
Halo Effect in Subjective Performance Evaluation Bias Yustina, Andi Ina; Gudono, Gudono
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.621

Abstract

This study aimed not only to examine the effect of the objective measure and controllability on subjective performance evaluation but also to prove empirically the halo effect phenomenon which is present in the evaluation process when evaluators are faced with two or more different measurement dimensions. This study used a 2x2 factorial web-based experiment involving 62 undergraduate students and 77 sales managers in the Telecommunications industry. The results reveal the subjective performance evaluation manager is directly influenced by objective measurement based on sales performance. Subjective evaluation of performance evaluator will be high when the objective performance information managers showed a high score and vice versa. The level of controllability affects undergraduate students in conducting subjective performance rating. This evidence suggests that the two subjects of this research using their discretion in conducting the performance appraisal rating. Halo effect is proven to have high correlation with two different dimensions of performance measurement.
Audit judgment through time budget pressure, quality of sleep, and ego depletion Yustina, Andi Ina; Aritonang, Elisha Princess Christin Natalia; Andrianantenaina, Hajanirina
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art6

Abstract

This study aims to investigate whether time budget pressure, sleep quality, and ego depletion affect the quality of audit judgment. A quantitative approach was used to collect data from 100 auditors working in both Big Four and Non-Big Four accounting firms. We tested the hypothesis using the Sequential Equation Model-Partial Least Squares (SEM-PLS) technique. The results of this study showed that time budget pressure and sleep quality do not have a significant impact on audit judgment. However, ego depletion has a negative impact on audit judgment. These findings can be beneficial in two ways. Firstly, the study provides an early warning to the human resources department or partner of a public accounting firm about the current phenomenon among auditors. Secondly, other researchers who are interested in exploring factors influencing audit judgment during the high season or peak season can benefit from this study.
Study of Cikadu Edutourism Value Chain as A Buffer Zone of Tanjung Lesung Filda Rahmiati; Andi Ina Yustina
Journal of The Community Development in Asia Vol 5, No 1 (2022): January 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v5i1.1381

Abstract

This paper profoundly examines the tourism value chain for a strategic advantage. A descriptive method was conducted by surveys and in-depth interviews with stakeholders in Cikadu Edutourism, including businesses, SMEs, community people, academicians, and the media. The value chain components of edutourism value chain's development strategy were evaluated to construct a comprehensive chain. Our findings indicate that the proposed programs could give Cikadu Edutourism a competitive edge by enhancing the quality of life, increasing revenue as a product sold to visitors, and a range of other benefits.
Dampak Kelelahan Auditor Terhadap Perilaku Kewarganegaraan Organisasional: Pengujian Komitmen Professional Dan Kepusaan Kerja Sebagai Variabel Pemoderasi Claudia Hana Debora; Andi Ina Yustina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 9 No 2 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v9i2.1585

Abstract

Studies show that Organizational Citizenship Behavior (OCB) becomes an important part of an organization's sustainability, even to the individualistic level. But it is difficult to realize with this intention when workers experience high levels of work fatigue, because of excessive workload This study aims to investigate the impact of the Auditor Burnout or auditory fatigue in OCB aspect, which also investigates the dimensions that mediate between two aspects namely professional commitment and satisfaction of work simultaneously. This study uses primary data, where surveys are distributed to auditors working in public accounting firms that have international affiliations. The number of samples is 150 auditors. This study uses a survey to collect data and the data collected is then analyzed using SEM. The findings of this study indicate that auditor fatigue, mediated by professional commitment and job satisfaction, will have a negative impact on OCB. It can be concluded that auditors will experience fatigue or lack of application to OCB.
Negative Effect of Job Insecurity in the Relation between Ethical Leadership and Emotional Exhaustion in Auditor Andi Ina Yustina; Rudy Aunallah Bumi Satrio; Khairul Shaleh
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2500

Abstract

This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders.
Co-Authors Aeniyatul Muhaqiyah Agung Tri Atidhira Andrianantenaina Hajanirina Andrianantenaina, Hajanirina Angela, Clara Aritonang, Elisha Princess Christin Natalia Azlani Diva Regina Christine Novita Dewi Christine Novita Dewi Claudia Hana Debora Debora, Claudia Hana Donald Samuel Slamet Santosa, Donald Samuel Slamet Fairiz Ayesha Achmad Filda Rahmiati Gonadi, Stephanie Angelica Gudono Gudono Gudono Gudono hadi mahmudah Hesty Juni Tambuati Subing Imas Nur Islami Irana Hertiningtyas Irina Kristela Sutarsa Irina Natasha Jony Oktavian Haryanto Karinna Firdiastella Khairul Shaleh Khairul Shaleh Lorensia Lorensia Marvin Wijaya Mila Austria Reyes Rendika Nugraha RINI RINI Rudy Aunallah Bumi Satrio Safiq, Muhamad Santa Grace Meybiola Silalahi Saragih, Masriani Satrio, Rudy Aunallah Bumi Setyarini Santosa Shaleh, Khairul Shania Dwi Rantika Surya Mutiara Saragih Tifanny Valerina Wang Gen