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All Journal The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) Mopolayio : Jurnal Pengabdian Ekonomi
Mardijuwono, Agus Widodo
Department Of Accountancy, Universitas Airlangga, Surabaya, Indonesia
Humanities Economics, Econometrics & Finance Other

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The effect of company characteristics and auditor characteristics to audit report lag Muhammad Rifqi Abdillah; Agus Widodo Mardijuwono; Habiburrochman Habiburrochman
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-05-2019-0042

Abstract

The purpose of this paper is to examine and analyze the factors that affect an auditor’s efficiency in completing the audit process proxied by audit report lag. The factors used in this study are selected by looking at the characteristics of the company and the characteristics of an auditor.Company characteristics were proxied by the audit committee effectiveness, financial condition, accounting complexity and profitability, whereas auditor characteristics were proxied with auditor reputation, audit tenure and auditors industry specialization. Populations of this study were all manufacturing companies listed in Indonesian Stock Exchange in 2014–2016. Based on the purposive sampling method, the number of samples obtained from 231 companies was 77. Multiple linear regression method was used to analyze this study. Hypothesis testing was done by statistical t-test (partial).The results showed that partially variables of the audit committee effectiveness and profitability had a significant negative effect on audit report lag while the variable financial condition had a significant positive effect on audit report lag. Meanwhile, variables of the accounting complexity, auditor reputation, audit tenure and auditors’ industry specialization did not show significant influence on audit report lag.This study tests both company’s and auditor’s characteristic on audit report lag that as far as authors know never been tested simultaneously.
Relationship between auditor integrity and organizational commitment to fraud prevention Mohammad Husen Rifai; Agus Widodo Mardijuwono
Asian Journal of Accounting Research Volume 5 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-02-2020-0011

Abstract

The purpose of this research is to obtain empirical evidence about the impact of auditor’s integrity and organizational commitment to the prevention of fraud.This research was conducted using questionnaires distributed to all internal auditors who worked at East Java Representatives Office of Indonesia’s National Government Internal Auditor. One hundred and thirteen questionnaires were distributed, and fifty-seven questionnaires were received, and all have validity eligible to use in this research. The hypothesis of this research was tested using the partial least square analysis with WarpPLS version 6.0 software.The result of this research found that auditor’s integrity and organizational commitment affect positively to fraud prevention.Using government internal auditors, this study believed, brings a new insight into government internal auditor behavior.
Independence, professionalism, professional skepticism Agus Widodo Mardijuwono; Charis Subianto
Asian Journal of Accounting Research Volume 3 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-06-2018-0009

Abstract

The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0.The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant.The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.
Meta-Analysis: a Decade Study about the Determinants of Earnings Response Coefficient (ERC) in Indonesia Fitria Pradandari; Zaenal Fanani; Khusnul Prasetyo; Agus Widodo Mardijuwono
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1185.699 KB) | DOI: 10.33312/ijar.367

Abstract

Abstract: This research tries to study the determinants of earnings response coefficients (ERC) with 10-year data from published and unpublished journals in Indonesia. The purpose of this research is to examine the association between earnings growth, earnings predictability, earnings persistence, industry type, capital structure, auditor quality, income smoothing, timeliness, firm size, gain/loss of foreign currency transaction, beta risk, voluntary disclosure, CSR disclosure, and audit committee with the ERC. This research applies the meta-analysis technique developed by Hunter et al. (1982) to a sample of 20 articles published from 2002 until 2011 to cumulate and integrating across studies. The articles used are selected studies from five publicly accredited journal in Indonesia and Simposium Nasional Akuntansi (SNA) as the representative of an unpublished journal. This research shows that earning persistence, earnings growth, earnings predictability, beta risk, industry type, audit quality, CSR disclosure, timeliness, audit committee, and transaction gains (losses) are the factors which significantly associate with the ERC.Meanwhile, capital structure, firm size, income smoothing, and voluntary disclosure are found to be not significantly associated with the ERC. Thus, ten variables found to be the robust test determinants of ERC. This research is an integrated study that never done before in the ERC research.Abstract: Penelitian ini mencoba untuk mempelajari faktor-faktor penentu koefisien respons laba (ERC) dengan data 10 tahun dari jurnal yang diterbitkan dan tidak diterbitkan di Indonesia. Tujuan penelitian ini adalah untuk menguji hubungan antara pertumbuhan laba, prediktabilitas laba, persistensi laba, jenis industri, struktur modal, kualitas auditor, perataan laba, ketepatan waktu, ukuran perusahaan, keuntungan / kerugian transaksi mata uang asing, risiko beta, pengungkapan sukarela , Pengungkapan CSR, dan komite audit dengan ERC. Penelitian ini menerapkan teknik meta-analisis yang dikembangkan oleh Hunter et al. (1982) untuk sampel 20 artikel yang diterbitkan dari 2002 hingga 2011 untuk mengumpul dan mengintegrasikan seluruh studi. Artikel yang digunakan adalah studi yang dipilih dari lima jurnal yang terakreditasi publik di Indonesia dan Simposium Nasional Akuntansi (SNA) sebagai perwakilan dari jurnal yang tidak dipublikasikan. Penelitian ini menunjukkan bahwa persistensi pendapatan, pertumbuhan laba, prediktabilitas pendapatan, risiko beta, jenis industri, kualitas audit, pengungkapan TSP, ketepatan waktu, komite audit, dan keuntungan (kerugian) transaksi adalah faktor-faktor yang secara signifikan berhubungan dengan ERC. Sementara itu, struktur modal, ukuran perusahaan, perataan laba, dan pengungkapan sukarela ditemukan tidak terkait secara signifikan dengan ERC. Dengan demikian, sepuluh variabel yang ditemukan menjadi penentu uji kuat ERC. Penelitian ini merupakan penelitian terpadu yang tidak pernah dilakukan sebelumnya dalam penelitian ERC.
Pengembangan Usaha Kelompok Pengrajin Keris Desa Aeng Tong Tong dan Desa Palongan Kabupaten Sumenep Bambang Tjahjadi; Noorlailie Soewarno; Agus Widodo Mardijuwono
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 2 No. 3 (2023): Mopolayio : Jurnal Pengabdian Ekonomi Volume 2 Number 3 (July 2023) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v2i3.67

Abstract

Desa Aeng Tong Tong merupakan desa terdepan dalam pengembangan ekonomi kreatif berbasis budaya keris, diikuti oleh desa-desa lainnya, seperti Desa Palongan. Berdasarkan hal tersebut maka desa Aeng Tong Tong dan desa Palongan dijadikan sebagai sasaran program Program Kemitraan Masyarakat (PKM). Program ini merupakan kelanjutan dari hasil kajian yang sebelumnya telah dilakukan oleh Pusat Tata Kelola dan Daya Saing (PTD) Universitas Airlangga bekerja sama dengan Kementerian Koordinator Bidang Pembangunan Manusia dan Kebudayaan pada tahun 2017. Beberapa permasalahan dirasa cukup mengganggu kelancaran pengembangan wirausaha ekonomi kreatif berbasis budaya keris, antara lain masalah regulasi, SDM & organisasi, produksi, pemasaran dan permodalan. Dalam menangani permasalahan ini, dilakukan melalui serangkaian lokakarya dan pendampingan, serta membangun pola pikir/mindset masyarakat desa tentang usaha keris dan jasa lainnya dengan meningkatkan kerjasama dalam nilai gotong royong terutama bagaimana membangun tim super yang terdiri dari 2 (dua) desa.
Co-Authors Bambang Tjahjadi Charis Subianto Fitria Pradandari Habiburrochman . Mohammad Husen Rifai Muhammad Rifqi Abdillah Noorlailie Soewarno Prasetyo, Khusnul Zaenal Fanani