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All Journal JURNAL AKUNTANSI DAN AUDITING Perfecting a Video Game with Game Metrics Jurnal Akuntansi Multiparadigma Journal of Innovation and Applied Technology Jurnal Teknologi Informasi dan Ilmu Komputer Journal of Accounting and Investment Journal of Information Technology and Computer Science Jurnal Ilmiah Wahana Akuntansi JAST : Jurnal Aplikasi Sains dan Teknologi The Indonesian Journal of Accounting Research
Sutrisno Sutrisno
Universitas Brawijaya
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Auditor Tenure and Audit Quality: Evidence of Mandatory Auditor Rotation in Indonesia AGUS FREDY MARADONA; SUTRISNO SUTRISNO; GRAHITA CHANDRARIN
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.220

Abstract

The main objective of this research is to investigate the effect of auditor tenure, both in the audit-firm tenure dimension and in the audit-partner tenure dimension, on audit quality. Debate over auditor rotation has been recurring recently, especially when this requirement is included in the proposed public accountant act. Our study is meant to provide empirical evidence for the debate surrounding the auditor rotation requirements in Indonesia. In this study, we identify the length of auditor tenure from the signature of audit-partner in charge on the independent auditor report. We are able to do so since unlike the U.S., the independent auditor reports in Indonesia expose name and signature of the audit-partner in charge. Using modified Jones model of discretionary accruals as our measure of audit quality, we test our hypothesis on our sample of 1,100 firm-year observations from 212 companies for the period of 1995 to 2001. We find that: (1) audit-firm tenure positively affects audit quality; (2) audit-partner tenure does not affect audit quality; and (3) there is an incremental positive effect of audit-firm tenure on audit quality which cannot be explained by audit-partner tenure. Our results suggest that there is an increase in audit quality along with an increase in audit-firm tenure. However, it also suggests that the results of this research do not support the mandatory audit-firm rotation required by the Indonesian government.
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEHTATA KELOLA PERUSAHAAN Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.827 KB) | DOI: 10.14710/jaa.15.1.69-90

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance asmoderating variable. The concept of expropriation practices in this study is measured by related partytransaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE).Analytical technique used is hierarchical regression analysis for testing hypotheses developed in thisstudy. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this studyfails to prove effect of company’s ownership through pyramid structure, and related party transactiondisclousure on expropriation practices. Furthermore, this study indicates the corporate governance canto increase the level of related party transactions disclosure, but has not been to reduce the expropriationpractices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controllingshareholders, especially the problem of information asymmetry, which can be minimized by the role ofcorporate governance.
Pelatihan Smart Multi-Culture Farming Berbasis Teknologi Cloud-AI untuk Pemantauan Objek Budidaya dengan Tenaga Surya sebagai Eco-Green Energy Masyarakat Indonesia Nurudin Santoso; Imam Cholissodin; Arief Andy Soebroto; Nurul Hidayat; Sutrisno Sutrisno; Destyana Ellingga Pratiwi; Vivien Fathuroya
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 6, No 2 (2022): EDISI DESEMBER 2022
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v6i2.4015

Abstract

Working in multicultural agriculture is exhausting and has several bad risks for farmers in rural and urban areas. The risks start from the considerable time required in cultivation, especially when maintaining the growth and development of plants and other cultivation objects, the large number of costs required in the use of irrigation for fuel purchases, and the risk of carrying out specific processes using high voltage electricity which is very dangerous for farmers. Based on these problems, an automated technology approach that can work to help farmers is necessitated. In this community service, two partners are involved, i.e., a group of farmers who are also workers in Kampung Kauman RW/RT III/03 as the primary partner and a group of farmers who are also workers at the plantation in Poncokusumo Malang as the supporting partner. Both partners used solar electricity for irrigation and other uses through the Cloud-AI approach obtained from the results of multi-disciplinary research several years earlier at the Filkom UB Intelligent Computing Laboratory. Cloud-AI can work adaptively according to weather conditions from a Web App from application programming interface (API) data to provide recommendations for predicting the length of time for irrigation in observing cultivation objects which later can be modified for other particular purposes. The activity's primary results are providing training and assistance with intelligent multi-culture farming installation tools for hydroponics, solar panels, and pumps for irrigation: cloud-AI-based agricultural training modules and educational videos with excellent responses from the partners.ABSTRAKProses pengerjaan bidang pertanian multi-culture sangat menguras banyak tenaga dan memiliki beberapa resiko kurang baik bagi petani, baik di pedesaan maupun perkotaan. Mulai dari waktu yang cukup banyak dibutuhkan dalam pembudidayaan terutama saat pemeliharaan tumbuh kembangnya tanaman maupun objek budidaya lainnya, lalu banyaknya biaya yang dibutuhkan dalam penggunaan irigasi untuk pembelian bahan bakar serta resiko ketika melakukan proses tertentu menggunakan listrik tegangan tinggi yang sangat membahayakan petani. Berdasarkan permasalahan tersebut dibutuhkan pendekatan teknologi otomasi yang dapat bekerja membantu petani. Dalam pengabdian ini melibatkan Dua Mitra, yaitu di kelompok petani yang sekaligus pekerja Kampung Kauman RW/RT III/03 dan pada Perkebunan di Poncokusumo Malang yang memanfaatkan listrik tenaga surya untuk irigasi dan kegunaan lainnya serta pendekatan Cloud-AI yang dapat bekerja secara adaptif baik luring maupun daring untuk mengendalikan kelistrikan, prediksi untuk pengambilan keputusan dalam pengamatan objek budidaya dan lainnya. Hasil utama kegiatan berupa pemberian pelatihan, lalu bantuan paket alat instalasi smart multi-culture farming untuk hidroponik, panel surya dan pompa untuk irigasi serta modul pelatihan pertanian berbasis Cloud-AI dan video edukasi dengan respon yang sangat baik dari Mitra.
Co-Authors Agus Fredy Maradona Arief Andy Soebroto Canny Amerilyse Caesar Destyana Ellingga Pratiwi Dian Eka Ratnawati Erwin Saraswati Fadli Fendi Malawat Firda Ayu Amalia GRAHITA CHANDRARIN Imam Cholissodin Imam Subekti Kurnianto, Sigit Latifah Hanum Lukman Hakim Muh Arif Rahman Nurudin Santoso Nurul Hidayat Rozaq Akbar Siti Mariyah Ulfa Vivien Fathuroya Zaki Baridwan