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All Journal Jurnal Reviu Akuntansi dan Keuangan E-Jurnal Akuntansi Universitas Udayana Jurnal Universitas Paramadina Journal of Economic, Bussines and Accounting (COSTING) International Journal of Social Science and Business Jurnal Akuntansi Perspektif Akuntansi Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Suzy Noviyanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Karakteristik Komite Audit terhadap Financial Distress Masak, Febri; Noviyanti, Suzy
International Journal of Social Science and Business Vol 3, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.241 KB) | DOI: 10.23887/ijssb.v3i3.21002

Abstract

Kondisi kesulitan keuangan atau financial distress yaitu suatu kondisi yang terjadi sebelum perusahaan mengalami kebangkrutan. Penelitian ini bertujuan untuk mengetahui pengaruh empat karakteristik komite audit yaitu ukuran komite audit, independensi komite audit, frekuensi pertemuan komite audit dan jumlah ahli keuangan komite audit terhadap kondisi kesulitan keuangan atau financial distress perusahaan. Metode penelitian ini yaitu kuantitatif dengan teknik pemilihan sampel menggunakan metode purposive sampling. Terpilih 45 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sebagai sampel penelitian. Uji hipotesis menggunakan regresi linier berganda dan analisis data menggunakan SPSS. Hasil penelitian menunjukkan bahwa karaktersistik ukuran komite audit mempunyai pengaruh negatif terhadap financial distress perusahaan sedangkan independensi komite audit, frekuensi pertemuan komite audit dan jumlah ahli keuangan komite audit berpengaruh positif terhadap financial distress yang dialami perusahaan. 
FRAUD RISK ASSESSMENT: EXPERIMENTAL STUDY ON THE ALTERNATIVE FRAUD MODEL AND AUDITOR RISK PREFERENCES Artati, Arintyas Kristi; Noviyanti, Suzy
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.174 KB) | DOI: 10.22219/jrak.v10i1.11430

Abstract

Fraud risk assessment is an important part of the audit process and one of the toughest challenges faced by auditors. In considering fraud risk assessment, fraud models and risk preferences can influence auditor’s decisions. This study uses a 2x2 between-subject experimental design with a total of 110 auditors of public accountant firms in Central Java as participants and produces 60 data ready for processing. Participants were formed into 4 groups with different treatments which the treatments consist of Diamond Fraud model with high and low risk preferences and Pentagon Fraud model with high and low risk preferences. The results show that the use of Pentagon Fraud model will result a more conservative fraud risk assessment. When auditors dare to take high risk action, the resulting fraud risk assessment will be low. In addition, the fraud model and risk preference variables show a significant influence on the performing of fraud risk assessment. There is an interaction between fraud models and auditors’ risk preferences in the performance of fraud risk assessment.
PERANAN SIKAP SKEPTIS AUDITOR DAN PENAKSIRAN RISIKO KECURANGAN DALAM MENDETEKSI KECURANGAN Suzy Noviyanti
Jurnal Universitas Paramadina Vol 10 No 1 (2013)
Publisher : Universitas Paramadina

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Abstract

AbstractThe purpose of this research is to examine the efect of skeptical attitude and fraud risk assessment on auditors’ professional skepticism behavior of fraud detection. Experimental design is used in this research. The subject of this experiment consist of junior auditors, and senior auditor who work in public accounting firms in Central Java. ANOVA was conducted in this study to analysis the variance of auditor’s professional skepticism behavior between groups of auditors.There are some results in this research. First, skepticism attitude, and fraud risk assessment, influence the behavior of auditors' professional skepticism of fraud detection. Second, a motivation from the auditor’s supervisor such as a high assessment of fraud risk has an important role to maintain and improve auditors’ professional skepticism behavior particularly for auditors who have weak skepticism attitude. This results are supported the theory of attitudes – behavior relation described by Fazio (1990) in the MODE model (Motivation and Opportunity as DEterminants of the attitude-behavior relation) which states that when people are sufficiently motivated to do so, they can construct their attitude toward an object in an effortful manner. When motivation is low, only strong attitude – being chronically accessible – are likely to influence behavior (Fazio, 1990; Fazio and Towles-Schwen, 1999).Keywords: fraud risk assessments, auditor’s professional skepticism, fraud detection.
Intensi Whistleblowing dalam Organizational Commitment dan Obedience Pressure Auditor Naomi Gerallda; Suzy Noviyanti
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p10

Abstract

Organizational commitment encourages individuals to act positively, such as by complying with applicable rules, having responsibilities, and maintaining good relations with their professional colleagues. However, auditors often get pressure from their superiors to take actions that violate the code of ethics. This study aims to determine whether the auditors' whistleblowing intention is influenced by organizational commitment and obedience pressure. This study used an 2x2 experimental design of 2x2 between subjects using the data obtained from a total of 66 auditors. The results show that the auditors had a whistleblowing intention if organizational commitment is high and obedience pressure low. Keywords: Obendience Pressure; Organizational Commitment; Whistleblowing.
Pengaruh Ukuran Perusahaan, Kualitas, Dan Independensi Komite Audit Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan BEI Fitriyani Fitriyani; Suzy Noviyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2288

Abstract

Penelitian ini menguji pengaruh ukuran perusahaan, kualitas, dan independensi komite audit terhadap kecurangan pelaporan keuangan pada perusahaan BEI. Populasi yang dipakai pada penelitian ini adalah perusahaan yang terdaftar di BEI pada tahun 2014 sampai dengan tahun 2018. Berdasarkan data dan kriteria yang tersedia, diperoleh sampel sebanyak 100 perusahaan dimana 60% merupakan perusahaan non fraud dan 40% sisanya merupakan perusahaan fraud. Teknik analisis yang dipakai pada penelitian ini adalah metode regresi logistik yaitu dengan membandingkan perusahaan fraud dan perusahaan non fraud. Sebelum pengujian dilakukan, terlebih dahulu dilakukan analisis deskriptif pada data. Hasil penelitian membuktikan bahwa ukuran perusahaan dan independensi komite audit tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Sedangkan kualitas komite audit sangat berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Penelitian ini bisa dijadikan sebagai bahan pertimbangan untuk investor apakah mereka ingin menanamkan modalnya di perusahaan yang akan dipilihnya nanti. Selain itu penelitian ini juga bermanfaat bagi para manajer, pemegang saham, dan pembuat kebijakan pada suatu perusahaan untuk dapat menyempurnakan sistem tata kelola perusahaan. Kata Kunci : kecurangan pelaporan keuangan, komite audit, kualitas.
Pengaruh Pelaksanaan Penyuluhan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dian Kartika Zega; Suzy Noviyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2362

Abstract

This research is a qualitative research that aims to identify the effect of the implementation of tax regulation counseling on taxpayer compliance. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for the purposes of the state for the greatest prosperity of the people. Compliance with taxation is a manifestation of tax regulations in reporting and depositing taxes owed by taxpayers. Socialization is an interaction that is carried out to increase the knowledge of taxpayers and prospective taxpayers related to taxation. This study took 4 (four) resource persons consisting of two Gunungsitoli KP2KP employees and two registered taxpayers. Research data collection was carried out through unstructured interviews by directly visiting sources and asking questions about the information needed by researchers. The results of this study indicate that taxpayer compliance that occurs greatly affects taxpayer knowledge of tax regulations and the quality of tax services provided by KP2KP. Keywords: Taxpayer Compliance, KP2KP, Tax Counseling, Tax Consultation
Pengaruh Corporate Governance Dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Agnes Megawaty Lumban Gaol; Suzy Noviyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2656

Abstract

This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data using a purposive sampling method by obtaining 33 companies for 3 years of observation with 99 observations. The data in this study uses secondary data from annual financial reports and sustainability reports. This research is a quantitative research with data processing using Statistical Product and Service Solution (SPSS). The analysis process used is descriptive statistical analysis, classical assumption test, multiple regression analysis and then hypothesis testing. The independent variables in this study are corporate governance with proxies of the board of directors, independent commissioners, audit committee, and sustainability report. The dependent variable in this study is financial performance with ROE as a proxy. The results of the study show that corporate governance as proxied by the board of directors, independent commissioners, and the audit committee has no effect on financial performance, while the disclosure of sustainability reports has no effect on financial performance. Keywords: Corporate governance, board of directors, independent commissioner, audit committee, sustainability report, ROE
Pengaruh Independensi Auditor, Good Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Mahesa Deni Dwi Permana; Suzy Noviyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2365

Abstract

The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate governance by examining the number of independent commissioners and audit committees, and quality audit of the integrity of financial statements. The data used are the annual financial statements of each manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2019. This study used 31 manufacturing companies selected using purposive sampling technique with a population of 167 companies. This research is a quantitative study with the program used in data processing is Statistical Product and Service Solution (SPSS). The analysis of this study used multiple regression analysis and the significance value of each variable was measured using the t-test. The results of this study indicate that auditor independence has a significant effect on the integrity of financial statements, while independent commissioners, audit committee and audit quality have no significant effect on the integrity of financial statements. Keywords: Auditor Independence, Good
Audit Committee And Earnings Management: The Role Of Gender Widya. A. Sudarman; Suzy Noviyanti; Jony Oktavian Haryanto; Lanita Winata
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.603

Abstract

This study has a purpose to investigate the effect of committee audit on earnings management. Using a sampel of companies companies listed in Indonesia Stock Exchange (IDX) 2013-2017. Results of this study shows that gender of audit committee significantly effect earnings management, it explains that female on audit committee are more careful and allow for discretion in terms of financial reporting. The results explain gender theory that women are more risk averse and ethical than men. This research provides new insights for management so that they can consider gender in the selection of committee audit to be appointed by the company with regard to the financial reporting process.
Desain dan Implementasi Audit Operasional pada bagian Perpustakaan SMA Laboratorium Kristen Satya Wacana Intan Chelsye Rossa Rumbino; Selvi Andriani; Intan Putri Estikasari; Ari Wicaksono; Rizky Sandhi Setyaki; Intiyas Utami; Suzy Noviyanti
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 2 (2020)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.429 KB) | DOI: 10.24246/jms.v1i22020p278-295

Abstract

Kegiatan pengabdian masyarakat bidang audit internal dilakukan di Bagian Perpustakaan SMA Laboratorium Kristen Satya Wacana untuk menilai 3E (efisien, efektif, dan ekonomis) yang ada. Metode yang dilakukan dalam kegiatan audit internal ini diantaranya mengidentifikasi risiko, membuat program dan prosedur audit, wawancara, observasi, konfirmasi, pembagian kuisioner, serta memberikan rekomendasi atas temuan-temuan audit yang diperoleh. Hasil pengabdian masyarakat ini adalah berupa rekomendasi untuk pencegahan, perbaikan, dan pengingkatan kegiatan operasional perpustakaan secara berkesinambungan berdasarkan prinsip 3E.
Co-Authors Agnes Megawaty Lumban Gaol Andreas Setio Adiputro Ari Wicaksono Artati, Arintyas Kristi Dian Kartika Zega Fita Fadillah Fitriyani Fitriyani Intan Chelsye Rossa Rumbino Intan Putri Estikasari Intiyas Utami Jony Oktavian Haryanto Lanita Winata Mahesa Deni Dwi Permana Masak, Febri Naomi Gerallda Rizky Sandhi Setyaki Selvi Andriani Widya. A. Sudarman