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Bwarleling, Theresia Hesti
Bunda Mulia University
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Determinan Kualitas Audit: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Arum Puji Lestari; Theresia Hesti Bwarleling
Jurnal Syntax Transformation Vol 3 No 02 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i2.512

Abstract

Audit quality is whether or not the audit process is carried out by the auditor, in the sense that each audit process is carried out according to the Public Accounting Standards (SAP) or not. An auditor must be able to examine the company and provide objective evidence that describes the actual condition of the company. The purpose of this study was to analyze the effect of audit fees, foreign ownership, KAP rotation, and firm size on audit quality. The population used in this study is the cement, ceramic & porcelain, metal and chemical sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019, which consists of 45 companies. The dataused collection techniquepurposive sampling and produced 72 samples. The data used is secondary data. The method used is descriptive statistical analysis and logistic regression analysis using the assistance program, namely IBM SPSS version 25. The results of this study indicate that audit fees have a significant effect on audit quality, where this is an indication that a low audit fee will potentially lead to a violation of the auditor’s code of ethics. Suggestions for further research, further researchers are expected to be able to increase the number of research samples and also estimate more and more recent years so that research can be produced better, and it is also expected to be able to increase the use of other industries so that they can compare the audit quality of each industry in the manufacturing company. listed on the Indonesia Stock Exchange
Pengaruh Volume Perdagangan Saham, Leverage, dan Kebijakan Dividen Terhadap Volatilitas Harga Saham Mario Ascaryo Septyadi; Theresia Hesti Bwarleling
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.251

Abstract

This study aims to determine the influence of Stock Trading Volume, Leverage, and Dividend Policy both simultaneously and partially from LQ45 Index companies listed on the Indonesia Stock Exchange in 2016-2018. The analysis technique used is multiple linear regression analysis using the IBM SPSS 26 program. This type of research is a quantitative study using secondary data, there are 18 companies as a sample of research data collected by purposive sampling technique. The dependent variable in this study is Stock Price Volatility, while the independent variables are Stock Trading Volume, Leverage, and Dividend Policy. The results showed that partially Stock Trading Volume has a positive and significant effect on Stock Price Volatility. Leverage and Dividend Policy have no significant effect on Stock Price Volatility. It is expected that the results of this study can be taken into consideration for investors to choose the right type of investment based on the level of stock price volatility that is influenced by various factors, especially stock trading volume..
APLIKASI HUKUM BENFORD DALAM MENGANALISA KASUS GARUDA INDONESIA Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 13, No 2 (2020): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v13i2.2240

Abstract

ABSTRACT: Benford's Law is a simple and effective tool in finding fraud for an auditor. The purpose of this study was to determine whether Benford's Law can be used effectively in analyzing the indication of ambiguity in the financial statements of PT. Garuda Indonesia (Persero) Tbk. 2018. To answer this question, this research uses all accounts in the company's financial statements from 2018 and 2017. In assessing whether these accounts have differences in distribution with Benford's Law, this study uses the average absolute deviation. Then the predicted absolute deviation results are tested by referring to the exposure of Garuda's incidental publications (July, 2019). The results of this study indicate that the value of the financial statements of PT. Garuda Indonesia (Persero) Tbk. in the year 2018 fulfills the Benford Law distribution pattern. Meanwhile, in 2017 there were several deviant account values which were then asked to be restated in the 2018 reporting. Benford's law has once again proven to be used as an effective tool in audit planning.Keywords: Benford Law, Garuda Indonesia Financial Statements, Average Absolute Deviation ABSTRAK: Hukum Benford merupakan alat bantu yang sederhana dan efektif dalam menemukan kecurangan bagi seorang auditor. Tujuan dari penelitian ini adalah untuk mengetahui apakah Hukum Benford dapat digunakan secara efektif dalam menganalisa adanya indikasi kerancuan Laporan Keuangan PT. Garuda Indonesia (Persero) Tbk. Tahun 2018. Untuk menjawab pertanyaan tersebut, riset ini menggunakan seluruh akun dalam laporan keuangan perusahaan tahun 2018 dan 2017. Dalam menilai apakah akun-akun tersebut memiliki perbedaan distribusi dengan Hukum Benford, penelitian ini menggunakan rata-rata deviasi absolut. Kemudian hasil rata-rata deviasi absolut diuji prediksinya dengan merujuk pada paparan publikasi insidentil Garuda (Juli, 2019). Hasil dari penelitian ini menunjukkan bahwa nilai akun Laporan Keuangan PT. Garuda Indonesia (Persero) Tbk. Tahun 2018 memenuhi pola distribusi Hukum Benford. Sedangkan pada tahun 2017 terdapat beberapa nilai akun yang menyimpang dan kemudian diminta untuk disajikan ulang di pelaporan tahun 2018. Hukum Benford sekali lagi terbukti dapat digunakan sebagai alat bantu yang efektif dalam perencanaan audit.Kata Kunci: Hukum Benford, Laporan Keuangan Garuda Indonesia, Rata-rata Deviasi Absolut
RELEVANSI DAN RELIABILITAS GOODWILL (Sesudah Penerapan ED PSAK 22 Revisi 2010) Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 7, No 1 (2014): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v7i1.775

Abstract

The purpose of this study is to examine the value relevance and reliability of reported goodwill under PSAK in 2011; a period characterised by accounting treatment for goodwill which was showing the value relevance and reliability of reported goodwill after the adoption of IFRS  (ED PSAK 22 revision 2010). By using an adaptation of Feltham and Ohlson (1995), this study found that for the average Indonesian company the information presented with respect to goodwill is value relevant but not reliable. In particular, goodwill tends to be reported conservatively Keyword : relevance, reliability, goodwill, ED PSAK 22 revision 2010
PENGARUH MODERASI PENDEKATAN PEMBELAJARAN DALAM MENINGKATKAN KINERJA AKADEMIK MAHASISWA MELALUI MODEL GROUP INVESTIGATION Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 12, No 1 (2019): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.798 KB) | DOI: 10.30813/jab.v12i1.1512

Abstract

ABSTRACT: International Accounting is one of the subjects in the field of Accounting which is not enough to only be studied conceptually, as well as accounting in general. International accounting requires understanding so that later it can be applied in cases related to international trade transactions. This is because in International Accounting, students must know how accounting standards applied to each country can then be harmonized through the convergence method. In addition, students must also understand the accounting for hedging transactions, the application of transfer pricing and translation. The purpose of this study was to describe the Model Group Investigation (GI) in an effort to improve accounting learning competencies of the students of the University of Bunda Mulia Academic Year 2018/2019. The aim to be achieved in this study is to develop a model of accounting learning package as a strategy that can improve the quality of accounting learning and improve student competency in accordance with the vision and mission of the study program. Data collection methods used in this study are observation methods (through experiments), tests and documentation (questionnaire collection). In the results of this study, there was an increase in student achievement in the accounting learning process with the Group investigation learning model and this positive influence was also strengthened through the choice of the learning approach method of the students. From the tests conducted, results have been obtained in the form of significant student achievement improvement Keyword : student competence, group investigation model, learning approach ABSTRAK: Akuntansi Internasional merupakan salah satu mata kuliah di bidang Akuntansi yang tidak cukup hanya dipelajari secara konseptual saja. begitu pula dengan akuntansi pada umumnya. Akuntansi Internasional memerlukan pemahaman agar nantinya dapat diaplikasikan dalam kasus-kasus yang terkait dengan transaksi perdagangan internasional. Hal ini dikarenakan dalam Akuntansi Internasional, mahasiswa harus mengetahui bagaimana standar-standar akuntansi yang diterapkan pada masing-masing Negara kemudian dapat diharmonisasikan melalui metode konvergensi. Selain itu, mahasiswa juga harus memahami akuntansi atas transaksi lindung nilai, penerapan transfer pricing serta translasi. Tujuan Penelitian ini adalah untuk mendeskripsikan Model Group Investigation (GI) dalam upaya meningkatkan kompetensi belajar akuntansi para mahasiswa Universitas Bunda Mulia Tahun Ajaran 2018/2019. Tujuan yang ingin dicapai dalam penelitian ini adalah mengembangkan model paket pembelajaran akuntansi sebagai suatu strategi yang dapat meningkatkan kualitas pembelajaran akuntansi serta meningkatkan kompetensi mahasiswa yang sesuai dengan visi misi program studi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode observasi (lewat eksperimen), tes dan dokumentasi (pengambilan kuesioner). Dalam hasil penelitian ini, terdapat peningkatan prestasi siswa dalam proses pembelajaran akuntansi dengan model pembelajaran Group investigation dan pengaruh positif ini juga diperkuat melalui pilihan metode pendekatan pembelajaran para mahasiswa. Dari tes yang dilakukan, telah diperoleh hasil berupa peningkatan prestasi siswa yang signifikan. Kata kunci : kompetensi mahasiswa,  model group investigation, pendekatan pembelajaran
PENDEKATAN TEORI AKUNTANSI POSITIF DALAM KASUS DERIVATIF PT. INDOSAT Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 3, No 2 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.768 KB) | DOI: 10.30813/jab.v3i2.406

Abstract

Through a positive approach to the theory of accounting, this article attempts to discuss the case of a derivative PT Indosat, which took place in 2007. In philosophy, the goal of positive accounting theory is to explain and predict the occurrence of practices - practices accepted accounting principles. Positive accounting theory tries to examine why the selection principle - the accounting principles used by practitioners in some corporate environments. Three hypotheses used in applying positive accounting theory is a hypothesis of bonus plans, debt Testament hypothesis, and assuming the political process. In the case of a derivative PT Indosat expected happened over tax evasion, so discussion paper will pay more attention to the third hypothesis, namely political hypothesis value process.Key  words : Positive Accounting Theory, Derivative, Political Cost.
PENDETEKSIAN FRAUD DENGAN HUKUM BENFORD Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.313 KB) | DOI: 10.30813/jab.v4i2.419

Abstract

The objectives of this research is to find the answers of whether Benford’s Law can be effectively used as one of the measurement of the audit planning instruments for determining whether the customs value of the sample company is acceptable or not. To answer this question, the first thing to do is to find out the custom value of the sample company. To asses whether a particular custom value is acceptable or not then a digital analysis vehicle called Benford’s Law as well as a number of statistical test is used. Assessment is done to detect fraudulent data as part of risk management in audit planning in order to choose company. The result of the research shows that Benford’s Law can be neither be used effectively to assess whether customs of the sample company is acceptable or not, nor can it be used effectively as one of the audit planning instrument for these company. However this result applies only to the sample tested and can not be generalized.Keywords: Fraud, Benford’s Law, Audit Planning
PERAN INTERNAL DAN EKSTERNAL AUDIT SEBAGAI BAGIAN dari PENERAPAN GOOD CORPORATE GOVERNANCE (Studi Kasus: PT. Bank Mandiri, Tbk) Theresia Hesti Bwarleling
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.256 KB) | DOI: 10.30813/jab.v4i1.415

Abstract

With the implementation of GCG, it is expected to maintain the control of the company that can reduce the possibility of mismanagement and create added value for the stakeholders of optimal business. Through the help of internal and external auditors, the company is expected can  provide the assurance to stakeholders that management is acting in the best way, so that business processes implemented in accordance with the concept of Good Corporate Governance to achieve growth and profitability in the long run and win the global business competition.Key words : Good Corporate Governance, internal and external auditors
Penggelapan pajak yang dimoderasi religiusitas intrinsik Nathasia Priskila; Ernie Riswandari; Theresia Hesti Bwarleling
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 2, JULI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i22022p086

Abstract

Abstract This study aims to investigate the impact of money ethics and Machiavellian on tax evasion, moderated by religiousity. From the questionnaires of 70 individual taxpayers in Bogor, this study demonstrated that money ethics affect tax evasion, while Machiavellian had no influence on tax evasion. The religiousity is found to weaken the relationship between money ethics and tax evasion, indicating that tax evasion is also influenced by psychological factors. It therefore, the government needs to consider this factor to minimize tax evasion. Abstrak Penelitian ini menginvestigasi pengaruh etika uang (money ethics) dan sifat marchiavellian terhadap penggelapan pajak dengan religiusitas sebagai pemoderasi. Data dalam penelitian ini didapatkan melalui kuesioner ke 70 wajib pajak orang pribadi yang berdomisili di Bogor. Hasil penelitian menunjukkan bahwa penggelapan pajak dipengaruhi oleh money ethic, tetapi tidak dipengaruhi oleh sifat machiavellian. Religiusitas intrinsik memperlemah hubungan antara cinta uang dengan penggelapan pajak yang menandakan bahwa kepatuhan wajib pajak dipengaruhi oleh faktor yang bersifat psikologis. Dengan demikian, pemerintah perlu memperhatikan hal tersebut untuk meminimalisir penggelapan pajak.
Faktor penentu Nilai Perusahaan pada Perusahaan Manufaktur sub sektor Makanan dan Minuman Mario Inigo Radite Kusumo; Temy Setiawan; Theresia Hesti Bwarleling
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.32

Abstract

The success of a company’s performance can be seen through the value of the company. The higher the value of the company, the investors will be interested in investing. The economic recovery after the pandemic caused people to decide to invest in company shares. The purpose of this study is to provide empirical evidence regarding the effect of corporate social responsibility, managerial gender diversity, managerial nationality diversity and managerial educational background on firm value. This study uses food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 with a total sample of 55. This research method uses multiple linear regression analysis and uses the SPPSS 26 application. The results of the study state that the variables of corporate social responsibility and managerial gender diversity have a positive effect on firm value. Meanwhile, managerial nationality diversity and managerial educational background diversity have no effect on firm value.
Co-Authors Arum Puji Lestari Catheryn Iona Nelson Ernie Riswandari Mario Ascaryo Septyadi Mario Inigo Radite Kusumo Nathasia Priskila Temy Setiawan, Temy