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All Journal Jurnal Akuntansi, Auditing dan Keuangan BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Prosiding Seri Seminar Nasional IIJSE Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Petrus Ridaryanto
Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: SKEPTISME DAN AUDIT TENURE Sudiardjo, Ferryanto; Siregar, Anitaria; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6229

Abstract

Financial statements are one of the main things that can make investors invest their capital in business, this is the basic reference for investors/investors to see if the company has good/bad quality. This study aims to analyze the influence of keptism and audit tenure on audit quality. The polulation of this research is an external auditor who is still actively working around the province of DKI Jakarta with the level of junior director, senior auditor, supervisor, manager, and partner. The sampling method used in this study is random sampling. And this study managed to collect 32 respondents. The data analysis methods used are descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests using statistical for social science software version 26. The results of the hypothesis test show that skepticism influences audit quality, and tenure audit has no effect on audit quality.
ANALISIS PENGARUH KARAKTERISTIK PERSONAL TERHADAP PERILAKU MENYIMPANG PELAKSANAAN AUDIT Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.71

Abstract

This study aims to analysis the impact of personal characteristic toward dysfunctional audit behaviour. The characteristic personal as independent variabel consist of gender, education level and job experience.Sample in this research is auditors who work in Public Accounting Office in Jakarta. Data is collected by quetioner and the result survey is 130 auditors.Data analysis used Statistical Package for the Social Sciences versi 24.The result of this study show that education and job experience have effected toward dysfunctional audit behavior, while gender has not effected toward dysfunctional audit behavior.
ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT Setiawan, Esther Monica; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3510

Abstract

This study examine the effect of Board of Commissioner’s Effectiveness, as measured by ther size, gender diversity and board of commissioners’s education and the Audit Committee’s Effectiveness as measured by size, number of meetings, and the audit committes’s accounting education onthe quality of sustainability report. This study uses the secondary data from mining companies from 2015 to 2019 from IDX. The sample selection method used is purposive sampling, obtained 12 companies with total of 43 sample. The analytical method used is multiple regression analysis with SPSS 26. The results showed that the size of board of commissioners, the gender diversity of the board of the commissioners, the education of the board of the commissioners, the size of the audit committee had no effect on the audit quality of the sustainability report so that all of the hypotheses that had been made were rejected.
PENGARUH STRATEGI PEMASARAN, KEPEMIMPINAN, RISIKO SUKU BUNGA TERHADAP KINERJA KEUANGAN KOPERASI SIMPAN PINJAM Sari, Agnes Kartika Mutiara; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4299

Abstract

The purpose of this study is to examine the effect of marketing strategy, leadership and interest rate risk on the financial performance of Credit Union. The sample of this study is 44 Credit Union members of the Credit Union Central of Jakarta. The author conducted a questionnaire survey to collect data and test the hypotheses developed in this study. the author sent the questionnaires to the boards and managers of Credit Union. Regression analysis of multiple linear was applied to analyze the data. The results show that leadership has a positive and significant effect on the financial performance of Credit Union. Marketing strategy and interest rate risk have no effect on the financial performance of Credit Union.The results of this study can be used as consideration for the Credit Union to improve skills leadership of the boards and managers.The study has three limitation. First the authors collect data from Credit Union to minimize the effect of data heterogeneity. To improve the generalizability of the study, future study might consider using data from other types of cooperatives. Second, this study uses primary data so it has risks respondent subjectivity, future study might use different ways of measuring interest rate risk using more objective empirical proxies such as income gap
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, ENTERPRISE RISK MANAGEMENT, DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Nauli, Cindy; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i1.4302

Abstract

The purpose of this research is to analyze the effect of CSR disclosure, enterprise risk management, and audit committee to firm value mediated by earnings management. CSR disclosure is measured by the level of firm’s disclosure of 45 aspect in 3 large component of CSR based on GRI standards. Enterprise risk management is measured by the disclosure of 20 component in 5 risk managemet dimensions conducted by COSO. Audit committee is measured by the number of audit committee with accounting or finance education background. The population of this research is non-financial industries listed in Indonesia Stock Exchange at the period of 2017-2019. Samples are taken using random sampling technique. The result of this research indicates that CSR disclosure, enterprise risk management, and audit committee have no significant influence towards earnings management. CSR disclosure and enterprise risk management also have no significant influence towards firm value, whereas audit committee has negative significant influence towards firm value. Earnings management also has no significant influence towards firm value
ANALISIS PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, DAN LOCUS OF CONTROL TERHADAP INTENSI WHISTLEBLOWING Fiddini, Fadia Tara; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5402

Abstract

It is not easy for individuals to decide to carry out whistleblowing. Individuals will be faced with the dilemma of whether to blow the whistle or just let the violation happen because of concerns about the negative impact it will have on them. Therefore, it is important to research the factors that can influence whistleblowing intentions, so that organizations can understand the dynamics behind individual decisions to report violations or unethical behavior. This research aims to analyze the influence of professional commitment, moral intensity, and locus of control on whistleblowing intentions. In collecting data, the author distributed questionnaires online with a research sample of 45 respondents who were employees of 3 companies in Jakarta that had implemented a whistleblowing system, namely PT Telkom Indonesia, PT Telekomunikasi Selular, and PT Bursa Efek Indonesia. The collected data was analyzed using multiple regression analysis method. The research results show that professional commitment has a positive influence on whistleblowing intentions. Meanwhile, moral intensity and locus of control have no influence on whistleblowing intentions. Keywords: Professional Commitment, Moral Intensity. Locus of Control, Whistleblowing Intentions
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: SKEPTISME DAN AUDIT TENURE Sudiardjo, Ferryanto; Siregar, Anitaria; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6229

Abstract

Financial statements are one of the main things that can make investors invest their capital in business, this is the basic reference for investors/investors to see if the company has good/bad quality. This study aims to analyze the influence of keptism and audit tenure on audit quality. The polulation of this research is an external auditor who is still actively working around the province of DKI Jakarta with the level of junior director, senior auditor, supervisor, manager, and partner. The sampling method used in this study is random sampling. And this study managed to collect 32 respondents. The data analysis methods used are descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests using statistical for social science software version 26. The results of the hypothesis test show that skepticism influences audit quality, and tenure audit has no effect on audit quality.
ANALISIS PENGARUH KARAKTERISTIK PERSONAL TERHADAP PERILAKU MENYIMPANG PELAKSANAAN AUDIT Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.71

Abstract

This study aims to analysis the impact of personal characteristic toward dysfunctional audit behaviour. The characteristic personal as independent variabel consist of gender, education level and job experience.Sample in this research is auditors who work in Public Accounting Office in Jakarta. Data is collected by quetioner and the result survey is 130 auditors.Data analysis used Statistical Package for the Social Sciences versi 24.The result of this study show that education and job experience have effected toward dysfunctional audit behavior, while gender has not effected toward dysfunctional audit behavior.
PENGARUH KARAKTERISTIK KOMITE AUDIT, FUNGSI AUDIT INTERNAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUKARELA: THE EFFECT OF THE CHARACTERISTICS OF THE AUDIT COMMITTEE, THE FUNCTION OF INTERNAL AUDIT, AND THE QUALITY OF AUDIT ON VOLUNTARY DISCLOSURE Nicko, Felisitas; Ridaryanto, Petrus; Sitompul, Renato
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.62-71

Abstract

The aim of this study is to build empirical evidence that audit committee composition, internal audit function, and audit quality all have an impact on voluntary disclosure. Data in this study was collected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2015 to 2019. In this study, samples were determined using purposive sampling techniques with criteria tailored to data requirements. After sampling, the total number of samples was 150. To reduce data bias, the data analysis method first used Ordinary Least Squares (OLS) along with the classical assumption test procedure. The findings show that the characteristics of the audit committee, internal audit function, and audit quality have a positive effect on voluntary disclosure.
ANALISIS PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, DAN LOCUS OF CONTROL TERHADAP INTENSI WHISTLEBLOWING Fiddini, Fadia Tara; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5402

Abstract

It is not easy for individuals to decide to carry out whistleblowing. Individuals will be faced with the dilemma of whether to blow the whistle or just let the violation happen because of concerns about the negative impact it will have on them. Therefore, it is important to research the factors that can influence whistleblowing intentions, so that organizations can understand the dynamics behind individual decisions to report violations or unethical behavior. This research aims to analyze the influence of professional commitment, moral intensity, and locus of control on whistleblowing intentions. In collecting data, the author distributed questionnaires online with a research sample of 45 respondents who were employees of 3 companies in Jakarta that had implemented a whistleblowing system, namely PT Telkom Indonesia, PT Telekomunikasi Selular, and PT Bursa Efek Indonesia. The collected data was analyzed using multiple regression analysis method. The research results show that professional commitment has a positive influence on whistleblowing intentions. Meanwhile, moral intensity and locus of control have no influence on whistleblowing intentions. Keywords: Professional Commitment, Moral Intensity. Locus of Control, Whistleblowing Intentions
Co-Authors A. S. Marsudi Almatius Marsudi Esther Monica Setiawan Felisitas Nicko Fiddini, Fadia Tara Hansa, Everina Lily Suhaily Nauli, Cindy Nicko, Felisitas Renato Sitompul Sari, Agnes Kartika Mutiara Setiawan, Esther Monica Sinta Boentoro Sinta Boentoro Siregar, Anitaria Sitompul, Renato Sudiardjo, Ferryanto