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Does Attribute Framing Exist in Audit Decision Aid? Dovi Septiari; Goedono Goedono
Journal of Accounting and Investment Vol 20, No 1: January 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to test the framing effect in audit decision aid. The research employs a between-subject experimental design involving 56 undergraduate students as the sample. The dependent variable is the tendency to follow the aid recommendation which is measured using Gomaa, Hunton, Vaassen, and Carree's (2011) scenario. Framing effect is manipulated as follows: (1) positive framing, (2) negative framing. The result shows that framing effect exists in audit decision aid, especially, in how the aid reliability presented (positive or negative) influences the final participant's decision. This research seeks to contribute to the development of framing theory, particularly to test the framing phenomena in audit decision aid. Previous studies on this realm focus on health, politic, finance, business, and marketing areas and only a few studies are found discussing this issue in the auditing area. The result would also be useful in the practical field where it should now be obvious that an auditor should never be over-reliant on decision aid. Decision aid can indeed make decision bias if the auditor thinks using only the aid is enough to make a decision and forgets to use professional judgment. The result of the study gives a warning to auditors that the way information on the reliability of a decision aid is presented can make a decision bias.

Pengaruh Manajemen Laba Riil terhadap Audit Fee: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Panji Mustipa Arbi; Charoline Cheisviyanny; Dovi Septiari
Jurnal Eksplorasi Akuntansi Vol 4 No 3 (2022): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v4i3.542

This study aims to examine the effect of real earnings management (REM) on audit fees. This research was conducted on companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample from this study was selected using purposive sampling technique that produces sample of 138 companies. The dependent variable of Audit fee is measured using the actual value of the audit fee divided by 100,000. REM as an independent variable is measured using Roychowdhury (2006) model which has been modified by Suksonghong and Amran (2020) which focuses on abnormal discretionary costs and abnormal production costs. The results of this study found that companies involved in REM activities carried out by client companies had a positive and significant effect on the audit fees paid to auditors.

Accounting Ethics: From Professionals Views Dovi Septiari; Nayang Helmayunita; Vanica Serly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18084

This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.

Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach Wibowo, Agung Septia; Istianah, Iis; Sari, Nia Pramita; Septiari, Dovi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.339

Digital transformation has the potential to fundamentally change companies and create value. This study examines the impact of digital transformation and sustainability strategies on the earnings quality of Indonesian listed companies on three sectors: infrastructures, transportation and logistics, and consumer non-cyclicals. Using text mining techniques to measure intensity of digital transformation and sustainability strategies, we found that sustainability strategy shown in the companyâ€™s annual report reflects lower level of earnings management especially in accrual earnings management, while companies with digital transformation strategy, particularly in artificial intelligence technology, are less likely to engage real earnings management. Findings of this study provide insights into the effect of digital transformation and sustainability on the quality of accounting information and corporate governance, and offer implications for corporate digital transformation and government regulation.

Penyuluhan dan Pelatihan Pembuatan Produk Hand Sanitizer Berbasis Minyak Atsiri dari Tanaman Sereh Wangi sebagai Upaya Pengembangan Ekonomi Kreatif Masyarakat di Nagari Harau Kecamatan Harau Kabupaten 50 Kota Ringga Novelni; Dovi Septiari; Maulani Meutia
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 2 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i2.447

Selama masa pandemi kebutuhan akan hand sanitizer menjadi kebtuhan pokok masyarakat dunia, tanpa terkecuali Indonesia. Menjaga jarak dan menjaga kebersihan tangan dengan mencuci tangan menggunakan sabun atau hand sanitizer merupakan salah satu bentuk protokol kesehatan yang harus diterapkan untuk menekan laju penularan virus corona. Hand sanitizer digunakan sebagai alternatif pada kondisi sulit mencuci tangan, akan tetapi masyarakat pedesaan khususnya di Nagari Harau Kecamatan Harau Kabupaten Lima Puluh Kota hingga saat ini kurang dapat memanfaatkannya karena keterbatasan akses dan ekonomi. Kegiatan pengabdian kepada masyarakat berupa penyuluhan dan pelatihan pembuatan hand sanitizer berbasis minyak atsiri dari tanaman sereh wangi dapat menjadi solusi dalam mengatasi hal tersebut. Kegiatan ini diharapkan dapat memberikan pengetahuan dan meningkatkan kreatifitas masyarakat guna menunjang perekonomian masyarakat di Nagari Harau. Adapun bahan utama yang digunakan untuk membuat hand sanitizer ini adalah dari tanaman yang banyak ditemukan di Nagari Harau, yaitu tanaman sereh wangi. Selain itu, produk hand sanitizer yang dihasilkan dapat dimanfaatkan masyarakat untuk kehidupan sehari-hari dan juga dapat diperjual-belikan sehingga dapat meningkatan pendapatan masyarakat

Accounting Ethics: From Professionals Views Dovi Septiari; Nayang Helmayunita; Vanica Serly
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18084

This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.

Information Technology Governance and Performance of Local Government Organizations: Testing Mediation Role of Accounting Information System Quality Sofyani, Hafiez; Sani, Maratussholichah Kurnia; Putra, Adli Zuliansyah; Septiari, Dovi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31758

This study aims to empirically test the role of effective information technology (IT) governance on local government organizations' (LGOs) performance with the quality of Accounting Information System (AIS) as a mediating variable. The samples of this study are LGOs in Yogyakarta, Indonesia. A total of 140 LGO officials, users of AIS software, are selected as the respondents. Data was collected through questionnaires. The minimum number of sample size is determined using the PLS-based 10 times rule of thumbs approach. This study uses Partial Least Square (PLS) to examine the relationship among variables. The results revealed that effective IT Governance did not increase LGOs' performance directly, but it should be through AIS quality as a mediator. This research results provide valuable input for LGOs particularly in emerging economies to enhance their performance by paying attention to the correlation between effective IT governance and AIS quality.

Evaluating the Impact of Digital Transformation and Sustainability Strategies on Earnings Management: A Text Mining Approach Wibowo, Agung Septia; Istianah, Iis; Sari, Nia Pramita; Septiari, Dovi
Asia Pacific Fraud Journal Vol. 9 No. 1: 1st Edition (January-June 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i1.339

Digital transformation has the potential to fundamentally change companies and create value. This study examines the impact of digital transformation and sustainability strategies on the earnings quality of Indonesian listed companies on three sectors: infrastructures, transportation and logistics, and consumer non-cyclicals. Using text mining techniques to measure intensity of digital transformation and sustainability strategies, we found that sustainability strategy shown in the companyâ€™s annual report reflects lower level of earnings management especially in accrual earnings management, while companies with digital transformation strategy, particularly in artificial intelligence technology, are less likely to engage real earnings management. Findings of this study provide insights into the effect of digital transformation and sustainability on the quality of accounting information and corporate governance, and offer implications for corporate digital transformation and government regulation.

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