Articles
<![CDATA[PENERAPAN STANDAR PROFESIONAL AUDIT INTERNAL DAN KUALITAS AUDIT: SEBUAH TINJAUAN LITERATUR ]]>
<![CDATA[MELINDA CAHYANING RATRI]]>;
<![CDATA[YUSTRIDA BERNAWATI]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v22i1.605
<![CDATA[Penerapan standar atribut dan standar kinerja audit internal adalah salah satu fitur paling penting yang dapat menunjukkan kualitas audit internal. Artikel ini bertujuan untuk memberikan tinjauan literatur terkait dengan pentingnya kepatuhan dalam penerapan Standar Profesional Internasional untuk Praktik Audit Internal yang dikeluarkan oleh Institute of Internal Auditor (IIA). Artikel ini menjelaskan perkembangan praktik audit internal, yang berfokus pada kepatuhan dan komitmen terhadap standar profesional audit internal. Perusahaan dapat memperoleh manfaat dari kepatuhan auditor internal, selain dapat membantu perusahaan mencapai tujuannya juga mencerminkan reputasi perusahaan yang baik dan dapat meningkatkan kualitas audit internal. Penjelasan dalam artikel ini diharapkan dapat memperkaya literatur yang terkait dengan standar audit internal dan dapat membantu manajemen dalam memilih auditor internal.]]>
<![CDATA[RISK BASED APPROACH DAN TREN MENDATANG DALAM INTERNAL AUDIT TOOLS & TECHNIQUES ]]>
<![CDATA[DYAH AYU LARASATI]]>;
<![CDATA[YUSTRIDA BERNAWATI]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v22i1.618
<![CDATA[Internal auditors have begun to shift from a traditional approach to risk-based approach. This article will review the previous literature on risk based audit approach, risk based audit plan and the forthcoming trends for internal audit tools and techniques (TTs) based on Common Body of Knowledge (CBOK) survey in 2007 and 2010. Based on surveys conducted by IIA in 2007 and 2010 the risk based audit plan continues to occupy the top position in the TTS used by internal auditors. It is argued that the risk-based audit plan will continue to be used by auditors in the future, because internal auditors conceive that if the internal audit plan is based on key risks that exist within the organization, it will enhance Chief Audit Executive (CAE)'s ability to match the audit plan to organizational needs..]]>
<![CDATA[Gender on Board and the Impact to Firm Performance through Innovation as Mediating Variable: Evidence from Indonesian non-Financial Firms ]]>
<![CDATA[Zahwaril Hasina]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v25i2.5462
<![CDATA[This study examines the effect of gender on board on firm performance in Indonesia through innovation as mediation. The independent, dependent, and mediating variable used in this research is the gender of the board of directors, firm performance, and innovation. This analysis uses Indonesian non-financial firms that perform any innovation activities and are listed on the Indonesian Stock Exchange in 2009-2019 as our sample. The method used in this study is the quantitative method and processed by using SPSS tools to test the hypothesis. The results showed that gender onboard has no effect on firm performance directly but positively affects innovation. Meanwhile, innovation has a positive effect on firm performance. Then gender on board has a positive impact on the firm performance through innovation as the mediation variable. The novelty of this research is to add an innovation variable to clarify the effect of gender on board to the firm performance. This research can be used to consider companies and other policymakers to determine the board in the company.DOI : https://doi.org/10.26905/jkdp.v25i2.5462]]>
<![CDATA[Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan ]]>
<![CDATA[Yessy Aryanti Lestari]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v20i2.740
<![CDATA[This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an independent appraiser help the company to minimize the occurrence of fraud. Therefore, optimizing its role is necessary to consider in preventing and detecting fraud. This role encourages the entity to make the internal audit function more effective. Aspects considered in creating an effective internal audit role are competence, size, independence, activities, management support for internal audit, and gender of CAE.]]>
<![CDATA[Effectiveness of Corporate Governance and Audit Quality: The Role of Ownership Concentration as Moderation ]]>
<![CDATA[Natasya Adela Widani]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ ETIKONOMI Vol 19, No 1 (2020) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/etk.v19i1.14893
<![CDATA[The case of corporate financial statement fraud committed by company management is a phenomenon that often occurs and occurs repeatedly. This condition is exacerbated by the involvement of external auditors to support the fraud. This study aims to determine the effect of corporate governance and audit quality and find out the ownership concentration moderating corporate governance and audit quality. This study uses moderated regression analysis and research samples on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018. The results of the study stated that corporate governance did not affect audit quality, and the presence of ownership concentration strengthened the effect of the effectiveness of corporate governance on audit quality. The implication of this research is to minimize earnings management practices. The effectiveness of corporate governance expects to run well and regulate the composition of ownership into something fundamental to implement.JEL Classification: G32, G34How to Cite:Widani, N. A., & Bernawati, Y. (2020). Competitive Strategy Analysis to Increase Consumer Purchasing Decisions on Minimarket Business. Etikonomi: Jurnal Ekonomi, 19(1), 131 – 140. https://doi.org/10.15408/etk.v19i1.14893.]]>
<![CDATA[The Effect of Organizational, Individual, and Demographic Factors on the Whistle-blowing Intention ]]>
<![CDATA[Yustrida Bernawati]]>;
<![CDATA[Giovani Beatrice Napitupulu]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v1i01.21
<![CDATA[Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was a quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblowing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.]]>
<![CDATA[Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia ]]>
<![CDATA[Utami Nuur Lailatul Idzniah]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 3 No 2 (2020): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v3i2.111
<![CDATA[Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty Program by the Directorate General of Taxation (DJP), which began in June 2016. Therefore, this study aims to obtain empirical evidence of the influence of good corporate governance and executive compensation on corporate tax avoidance. This study used 215 banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2018. This study using a purposive sampling method that produced 119 suitable samples. The analytical method used is multiple linear regression analysis through IBM SPSS Statistics 25 software. Computation of tax avoidance is proxied by computing of Effective Tax Rates (ETR). Good corporate governance is proxied by the size of the board of directors and the audit committee, and executive compensation is proxied by all director compensations. The size of the audit committee is a total of the audit committee in one period. The size of the board of directors is the total of the board committee in one period. This study used ROA and Leverage as a control variable. In this study, it was found that executive compensation and good corporate governance, which was proxied by the Size of the board of directors and the Size of the audit committee shown a positive effect on tax avoidance. Investors who do not want tax avoidance must pay attention to executive compensation and good corporate governance in the company. In contrast, control variables have not significant effect on tax avoidance.]]>
<![CDATA[INTERNAL AUDIT FUNCTION SEBAGAI PENYEDIA “KENYAMANAN” KOMITE AUDIT ]]>
<![CDATA[Debi Setyawati]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2020.11.3.38
<![CDATA[ABSTRAK : Internal Audit Function sebagai Penyedia “Kenyamanan” Komite Audit. Penelitian ini menjelaskan makna “kenyamanan” dalam perspektif internal audit function (IAF) dengan komite audit. Metode yang digunakan adalah studi literatur pada sejumlah jurnal bereputasi. Penelitian ini menemukan bahwa keefektifan IAF memberikan jaminan peningkatan pengendalian internal serta peningkatan kenyamanan yang signifikan untuk komite audit. Pengetahuan unik, pertemuan interpersonal rutin, dan kolaborasi korporatif antara auditor internal dengan auditor eksternal juga mampu meningkatkan kenyamanan komite audit. Beberapa manfaat lainnya juga dihasilkan dari kerjasama IAF dengan komite audit untuk menambah kenyamanan. ABSTRACT: Internal Audit Function as a "Convenience" Provider for Audit Committee. This study explained the meaning of "comfort" in the perspective of the internal audit function (IAF) with the audit committee. The method used was a literature study in a number of reputable journals. This study found that the effectiveness of the IAF provides a guarantee of increased internal control as well as a significant increase in comfort for the audit committee. Unique knowledge, regular interpersonal meetings, and corporate collaboration between internal and external auditors were also able to increase the comfort of the audit committee. Several other benefits also resulted in added convenience.]]>
<![CDATA[The Odd-Even Effect in The Boards of Commissioners and Corporate Values ]]>
<![CDATA[Ardhi Islamudin]]>;
<![CDATA[Gerrinko Giffari Wurintara]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2020.v15.i02.p12
<![CDATA[This article enlarges the literacy about the characteristics on board of commissioners by adding a new perspective, namely the odd-even effect in board of commissioners’ structure. This type of research was quantitative research. When the board of commissioners is formed with an odd number, the decision making process will be easier and more efficient. It is because there is no possibility of a voting tie and result the one directional perspective. It is different, when the board of commissioners is formed with an even number. It will trigger a voting tie in the decision making process. Therefore, there is a possibility of different perspective in the board of commissioners. As a result, the odd or even proportions number in the board of commissioners affects the corporate value. The smaller number board of commissioner’s forms a stronger board of commissioners. Then, the company that have odd boards of commissioners has a higher corporate value than the company that has an even board of commissioners. Keywords: corporate value, odd-even effects, board of commissioners.]]>
<![CDATA[Karakteristik Auditor Internal dan Eksternal terhadap Manajemen Laba pada Perusahaan Perbankan ]]>
<![CDATA[Fauziyyah Sukmawati Kurniawan]]>;
<![CDATA[Yustrida Bernawati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 12 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i12.p14
<![CDATA[Earnings management can be minimized by implementing good governance. The principles of good governance can be realized through: completeness and implementation of the committee's duties that carry out the internal control function, as well as the implementation of the audit function, and the implementation of the audit. This study shows the effect of the ratio of internal auditor certification, realization of internal auditors / audits, number of internal auditors, size of KAP, tenure of KAP, and KAP specialists on earnings management.. This study uses a quantitative approach with secondary data derived from the IDX website data. The sampling technique was carried out using a purposive sampling method. The analytical method used is multiple linear regression analysis. The results of the analysis show that the variables of the number of internal auditors, size of KAP, and tenure of KAP have a significant effect on earnings management of banking companies. Variables of certification, realization of internal auditors, and KAP specialists have no significant effect on earnings management of banking companies. Keywords: Earning Management; Internal Auditor; External Auditor.]]>
