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FAKTOR – FAKTOR YANG MEMPENGARUHI PEMILIHAN MODEL REVALUASI SEBAGAI MODEL PENGUKURAN ASET TETAP DAN DAMPAKNYA TERHADAP MANAJEMEN LABA Rini Martini; Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Since the emergence of the revaluation model as another option in the measurement of fixed assets, the participation of public companies in Indonesia in the implementation of fair value began to increase. The aim of this study is to investigate factors that affecting the decisions made by the company to perform revaluation model of fixed asset and the effect of revaluation model on earnings management. The sample used in this research were non financial companies listed at Indonesia Stock Exchange 2013-2015. Samples are collected by purposive sampling and resulted in 180 firms as the final sample. The statistic method used was binary logistic regression method, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is SPSS 23. The result of this research indicates that company value has negative significant influence and fixed asset intensity has positive significant influence on revaluation model implementation. Meanwhile leverage and liquidity do not have significant influence on revaluation model implementation. Revaluation model implementation does not have significant influence on earnings management. This research also showed that asset revaluation implementation can be used to reduce information asymmetry and give positive signal to financial statement users. But apparently asset revaluation implementation does not have significant influence with earnings management because fair value implementation has not been optimal in Indonesia's public company.Keywords : Fixed asset, revaluation model, leverage, liquidity, company value, fixed asset intensity, earnings management.

PENDEKATAN AUDIT INTERNAL BERBASIS RISIKO (RISK BASED INTERNAL AUDITING) UNTUK MENDUKUNG PERANAN BARU AUDIT INTERNAL Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Before the Sarbanes-Oxley Act of 2002 -- the government's response to the infamous years of Enron, WorldCom and Adelphia -- the internal audit function focused largely on financial reporting and compliance. Today, in the growing uncertainty of turbulent market, internal audit functions are being asked to raise their game and deliver increased value to the organization by covering the risks that matter. This means covering not only compliance and financial risks but expanding focus to include strategic and operational risk areas. The internal audit focus on how to give the added value for organization to meet overall organization objectives by establishing a systematic and disciplined approach to assessing, evaluating, and improving the quality and effectiveness of risk management processes, systems of internal control, and corporate governance processes. Risk Based Internal Auditing is a new approach that can help internal audit function to achieve its new role. Keywords: Risk Based Internal Auditing, Risk Management, Internal Audit, Risk Register, Risk & Audit Universe (RAU), Assurance Approach, Consultancy Approach

ANALISA TINGKAT KEPATUHAN PENGUNGKAPAN WAJIB KONVERGENSI IFRS 2012 : STUDI KASUS PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA 2011-2012 Kurniawati Kurniawati
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.v7i1.772

A recent trending issue in the world of accounting is the issue of the convergence of the 2012 International Financial Reporting Standards (IFRS). The process of this convergence has started since 2008 and is expected to be finished by 2011, so that it may be fully implemented in 2012. There are several main characteristics of IFRS, i.e. principal based, fair value, and disclosure.This research is conducted with the purpose of assessing the level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies listed in the Indonesian Stock Exchange within the period of 2011-2012. The sample is selected using purposive sampling techniques and twenty seven (27) research samples are acquired in the consumer goods industry. To measure the level of compliance with mandatory disclosure, the Dichotomous method is used in this research by using items from the IFRS Presentation & Disclosure Checklist issued by Deloitte in 2012.The result of this research shows that the average level of compliance with mandatory disclosure IFRS Convergence 2012 for consumer goods companies is 75.95% which can be seen from four PSAK, i.e. PSAK 14, PSAK 16, PSAK 13 and PSAK 30.The highest level is from PSAK 16, followed by PSAK 14 in second, and PSAK 13 and PSAK 30 in third and fourth respectively. Keyword: International Financial Reporting Standards (IFRS) Convergence, Compliance, Mandatory disclosure level, International Accounting Standards, Consumer goods company

PENGARUH ENTERPRISE RISK MANAGEMENT, CORPORATE SOCIAL RESPONSIBILTY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Cristofel Cristofel; Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 14, No 1 (2021): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v14i1.2468

ABSTRACT: Firm value describes the quality of a company. There are several factors that affect firm value, including, firm risk, the company’s concern for the environment, and how the company is well managed. This research aims to investigate the influence of enterprise risk management, corporate social responsibility and institutional ownership on the firm value. Based on sampling criteria obtained 69 observations of LQ-45 companies during 2016-2018. Multiple linear regression is used to analyze this research. The statistical tool used to process hyphothesis at significance level (α) = 5% is SPSS version 25. The results reveal that enterprise risk management has negative and significance effect on the firm value. This occurs because the disclosure of ERM is more focus on risk (event) identification and lack of information regarding risk assessment and risk response/risk mitigation so that it is captured as negative (bad) news by investors. Meanwhile, corporate social responsibility and institutional ownership have positive and significant effect on the firm value. The result of this research can be used as further study for management to give more attention how the company mitigates its risk so that it provides a positive signal for investors. In addition it is important for the company to maintain the extent of CSR disclosure in the annual report and the effectiveness of monitoring company performance by institutions so as to increase firm valueKeywords: enterprise risk management, corporate social responsibility, institutional ownership, firm value ABSTRAK: Nilai perusahaan menggambarkan kualitas suatu perusahaan. Terdapat sejumlah faktor yang mempengaruhi nilai perusahaan diantaranya risiko perusahaan, kepedulian perusahaan terhadap lingkungan, dan bagaimana perusahaan itu dikelola dengan baik. Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh enterprise risk management, corporate social responsibility dan kepemilikan institusional terhadap nilai perusahaan. Berdasarkan kriteria sampel diperoleh 69 data observasi atas perusahaan LQ-45 selama periode 2016-2018. Analisis regresi linear berganda digunakan untuk melakukan analisis atas penelitian ini. Alat statistik yang digunakan untuk mengolah pengujian hipotesis pada tingkat signifikasi (α) = 5% adalah SPSS versi 25. Hasil penelitian mengungkapkan bahwa enterprise risk management memiliki pengaruh signifikan negatif terhadap nilai perusahaan. Hal ini terjadi karena pengungkapan ERM lebih terfokus kepada identifikasi risiko/kejadian dan kurangnya penjelasan terkait penilaian risiko dan respon atau mitigasi risiko sehingga hal ini ditangkap sebagai berita negatif (bad news) oleh investor. Disisi lain corporate social responsibility dan kepemilikan institusional menunjukkan hasil positif dan signifikan terhadap nilai perusahaan. Hasil penelitian ini dapat menjadi suatu kajian bagi pihak manajemen untuk lebih memberi perhatian tentang bagaimana perusahaan memitigasi risikonya sehingga memberikan sinyal positif bagi investor. Selain itu penting bagi perusahaan untuk tetap menjaga tingkat keluasan pengungkapan CSR di laporan tahunan dan efektivitas pengawasan kinerja perusahaan oleh pihak institusi sehingga meningkatkan nilai perusahaanKata Kunci: manajemen risiko , tanggung jawab sosial, kepemilikan institusional, nilai perusahaan.

INTEGRASI BALANCED SCORECARD DENGAN COSO ENTERPRISE RISK MANAGEMENT FRAMEWORK Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 4, No 2 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Companies in the 21st century face a complex business environment, full of opportunities, but pitted with the risks, in which they should make effective business decisions, improve interpersonal relations, meet societal obligations with the right strategy and manage risks. To overcome those challanges, the company needs management tools that can help the company to achieve its objective. Balanced Scorecard (BSC) dan COSO Enterprise Risk Management (ERM) Framework are management tools that are well-recognized and accepted among academicians and more importantly business leaders. They link the high level corporate strategies as determined by top level management with the day-to-day activities of the employees within the organization. Surprisingly, most of companies view BSC and COSO ERM as separate, unrelated management initiatives. In this article, we studies the feasibility of integrating BSC with the COSO ERM Framework, the framework for state-of-the art risk management, similiar to the way the BSC can be integrated with a variety of business management frameworks and methods. The integration of these two management tools (BSC and COSO ERM Framework) is a natural step in the evolution of corporate management.Keywords: Balanced Scorecard, COSO Enterprise Risk Management Framework, Strategic Management System, Risk Management, Key Performance Indicators, Key Risk Indicators.

STRATEGI PROGRAM STUDI AKUNTANSI UNIVERSITAS BUNDA MULIA DALAM MENGHADAPI KONVERGENSI IFRS 2012 Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 5, No 1 (2012): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The Indonesian Institute of Accountants (IIA) plans to implement the IFRS convergence in 2012 has created a big challenge for several parties, including the accounting education sector in Indonesia. The industry sector hopes that the future accounting graduates will have sufficient knowledge of International Financial Reporting Standards (IFRS). This of course has brought a rather substantial impact for the development of the educational sector in universities, including Bunda Mulia University. This research is a qualitative research that explores which strategies should be used by the Accounting Program at Bunda Mulia University in order to deal with the IFRS convergence 2012, along with the obstacles that the Accounting Program may face with this convergence.To achieve this goal, a questionnaire was distributed and in-depth interviews were conducted to all active accounting lecturers teaching in the odd semester of 2011/2012. The result of this research is expected to give a profile that illustrate the strategies that the Accounting Program at Bunda Mulia University implement to deal with the IFRS convergence 2012.Keywords: IFRS Convergence 2012, Strategy, Accounting Curriculum, International Financial Reporting Standards, IFRS integration.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, SET KESEMPATAN INVESTASI (IOS) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Kurniawati Kurniawati
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The quality of earnings reported in the financial statements is one of the key factors to make a decision. This study aims to examine the effect of the mechanism of Good Corporate Governance (GCG), which is proxied by board of commissioner and institutional ownership, the investment opportunity set and the size of the company to the quality of earnings.The sample used in this researchwere LQ45 companies listed at the Indonesia Stock Exchange during 2012-2015.Samples are collected by purposive sampling and resulted in 15 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests (α = 5%).The results of this research showed that the institutional ownership has a significant influence to the quality of earnings, while board of commissioner, investment opportunity set and the size of the company has no significant influence to the quality of earnings.Keywords : good corporate governance, board of commissioner, institutional ownership, investment opportunity set, size of the company, quality of earnings.

DAMPAK INTERNAL PERUSAHAAN DAN KONEKSI POLITIK TERHADAP BIAYA AUDIT Martinus Martinus; Kurniawati Kurniawati
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.201

This research aims to analyze the influence of audit committee, company complexity, political connection, and company risk on audit fee. The population of this research are financial sompanies listed on the Indonesia Stock Exchange in 2018-2021. The sample selection used a purposive sampling technique in accordance with predetermined criteria. Samples that met the criteria were 54 companies which produced 208 sample data. Hypothesis testing was carried out using multiple linear regression analysis with a significance level of 5%. The results of this research show that company complexity, political connection, and company risk have a positive and significant effect on audit fee. Meanwhile audit committee has negative significant effect on audit fee.

PENGARUH PROFITABILITAS, ENVIRONMENTAL MANAGEMENT SYSTEM, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP CARBON EMISSIONS DISCLOSURE Yenty Suherman; Kurniawati Kurniawati
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.289

This study aims to analyze the effect of profitability, environmental management systems, institutional ownership, and audit committees on carbon emission disclosure. The research population is energy companies registered on the Indonesia Stock Exchange in 2019-2021. The sample selection used a purposive sampling technique and resulted in 47 companies as the final sample. The results of this study show that the environmental management system and audit committee significantly affect carbon emission disclosure. In contrast, profitability and institutional ownership do not significantly affect carbon emission disclosure.

Pengaruh Skeptisisme Profesional, Analisis Big Data, Pengalaman Auditor terhadap Pendeteksian Kecurangan STEVE KURNIAWAN; KURNIAWATI KURNIAWATI
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.6828

Penelitian ini bertujuan untuk menguji pengaruh skeptisisme profesional, analisis big data, dan pengalaman auditor terhadap pendeteksian kecurangan. Data yang digunakan untuk pengujian adalah data primer yang dikumpulkan dari 56 responden auditor eksternal yang bekerja di Kantor Akuntan Publik yang terdaftar dalam direktori Ikatan Akuntan Publik Indonesia (IAPI) di wilayah Jakarta. Penelitian ini merupakan penelitian kuantitatif asosiatif dengan menggunakan aplikasi SPSS 26. Analisis data dalam penelitian ini menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa pengalaman auditor dan analisis big data berpengaruh positif signifikan terhadap pendeteksian kecurangan. Sedangkan skeptisisme profesional auditor tidak berpengaruh signifikan terhadap pendeteksian kecurangan.

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