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All Journal Abdimas Jurnal Riset Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi)
Murdiawati, Dewi
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Arts Humanities Economics, Econometrics & Finance Social Sciences

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Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan Tat, Robertus Nakacama Erik; Murdiawati, Dewi
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24543

Abstract

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.
REVALUASI ASET TETAP : SUDUT PANDANG PMK No. 191/PMK.010/2015 DAN RELEVANSI NILAINYA Hapsari, Indah; Murdiawati, Dewi
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13737

Abstract

Abstract. This study aims to provide empirical evidence regarding the success of PMK No.191/PMK.010/2015 revaluation of fixed assets and also test the value relevance of its accounting information. The research sample is a banking sector company listed on the Indonesia Stock Exchange during 2014-2016. Analytical techniques used to determine the success of PMK No. 191 / PMK.010 / 2015 is McNemar Test, and multiple linear regression tests by emphasizing the explanatory power of the Feltham and Ohlson models to test the value relevance of the accounting information content. Based on the results of McNemar Change Test, it can be concluded that there are differences in method selection of fixed assets at the time before and after the implementation of PMK No.191/PMK.010/2015. Meanwhile, the information presented at fair value have a value relevance of its accounting information.   
Audit Internal “Pengelolaan Aset Tetap” pada UMKM Jasa Fotocopy Almilia, Luciana Spica; Murdiawati, Dewi; Badriyah, Lailatul
Jurnal Abdimas Vol 25, No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v25i1.24891

Abstract

Tujuan kegiatan pengabdian masyarakat ini bagi UMKM adalah memberikan solusi kepada UMKM terkait pengelolaan aset tetap melalui aktivitas audit internal. Tujuan kegiatan pengabdian masyarakat ini bagi mahasiswa adalah melatih mahasiswa untuk melakukan proses audit internal pada usaha skala kecil. Hasil temuan audit pada UMKM jasa Fotocopy adalah pemilik dalam menjalankan usaha fotocopy adalah pada printer dan mesin fotocopy yang rusak, akibat kurang dan salahnya perawatan. Kendala terhadap kecepatan dan gangguan internet dari pusat. Kendala yang dihadapi fotocopy-ku Rapopo di koperasi kampus 2 adalah kurangnya laptop atau computer (hanya dibatasi 2 laptop oleh pihak kampus) yang tersambung ke internet. Kendala pada karyawan jika karyawan malas dan kurang mematuhi aturan atau perintah. Hasil Audit yang telah dilaksanakan, tim auditor menawarkan beberapa solusi yaitu UMKM lebih baik memfokuskan pada pengendalian atas risiko terhadap aset tetap, merencanakan aktivitas-aktivitas yang bertujuan untuk mengendalikan risiko, memiliki prosedur tertulis terkat cara penggunaan asset tetap yang dimiliki, dan menentapkan standar-standar tertentu, misalnya standar pembelian printer bekas atau standar pembelian mesin fotocopy bekas.
Co-Authors Indah Hapsari Lailatul Badriyah Luciana Spica Almilia Tat, Robertus Nakacama Erik