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FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE Hafizah, Nurul; Respati, Novita Weningtyas; Chairina, Chairina
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange. This researchâ€™s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method todetermine the samples. Total sample of this research are 57 companies. This research useslogistic regression analysis to examine the effects of various independent variables on financialstatement fraud. The independent variables in this research are factors in fraud triangle. Theresult of this research indicated that financial stability influences the financial statementfraud. However, other variabel like external pressure, personal financial need, financial targets,nature of the industry, effective monitoring, and rationalization were not influence on financialstatement fraud.Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization

PENGARUH FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN, RENTABILITAS, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR Maryani, Sri; Respati, Novita Weningtyas; Safrida, Lili
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress,pertumbuhan perusahaan,rentabilitas, ukuran KAP dan ukuran perusahaan terhadappergantian auditor. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakanialah data kuantitatif dan sumber data yang digunakan adalah sumber data sekunder. Penelitianini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun2008-2015 dengan jumlah pengamatan sebanyak 52 sampel penelitian yang diperoleh denganmetode purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metodedokumentasi. Teknik analisis data dengan menggunakan analisis regresi logistik. Hasilpenelitian ini menunjukkan bahwa variabel financial distress, pertumbuhan perusahaan danukuran perusahaan tidak berpengaruh terhadap pergantian auditor.Sedangkan variabelrentabilitas ukuran KAP berpengaruh terhadap pergantian auditor.Kata Kunci : Pergantian Auditor, Financial Distress, Pertumbuhan Perusahaan, Rentabilitas,Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan

Pengaruh Mekanisme Corporate Governance Dan Ukuran Perusahaan Terhadap Manajemen Laba Launa, Elvia; Respati, Novita Weningtyas
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to examine the influence of the corporate governance mechanismÂ and firm size concerning to the earnings management. Corporate governance mechanism in thisÂ study include managerial ownership, independent commissioner and audit committee. TheÂ samples of this research are 7 real estate companies listed in Indonesian Stock Exchange periodÂ 2009-2013. This study using a purposive sampling method to determining the number of samplesÂ used. The method of analysis on this research is using multiple linear regression analysis.Â The result of the study shows that managerial ownership, independent commissioner, auditcommittee and firm size are not influence to earnings management. Managerial ownership hasÂ no influence to earnings management due to low managerial ownership owned by the samplecompany, while the independent commissioner has no influence because the placement of theindependent commissioner only act to fulfill the formal provisions. Audit committee has noinfluence to earnings management because the member size of audit committee still relativelystandard with the Capital Market Supervisory Agency regulation and firm size has no influenceto earnings management because earnings managementâ€™s action not influenced by the firm size.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS Muhammad Rinaldi; Novita Weningtyas Respati; Fatimah Fatimah
SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i02.118

This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.

Pengaruh Mekanisme Corporate Governance Dan Ukuran Perusahaan Terhadap Manajemen Laba Elvia Launa; Novita Weningtyas Respati
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to examine the influence of the corporate governance mechanism and firm size concerning to the earnings management. Corporate governance mechanism in this study include managerial ownership, independent commissioner and audit committee. The samples of this research are 7 real estate companies listed in Indonesian Stock Exchange period 2009-2013. This study using a purposive sampling method to determining the number of samples used. The method of analysis on this research is using multiple linear regression analysis. The result of the study shows that managerial ownership, independent commissioner, auditcommittee and firm size are not influence to earnings management. Managerial ownership has no influence to earnings management due to low managerial ownership owned by the samplecompany, while the independent commissioner has no influence because the placement of theindependent commissioner only act to fulfill the formal provisions. Audit committee has noinfluence to earnings management because the member size of audit committee still relativelystandard with the Capital Market Supervisory Agency regulation and firm size has no influenceto earnings management because earnings management’s action not influenced by the firm size.

FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE Nurul Hafizah; Novita Weningtyas Respati; Chairina Chairina
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method todetermine the samples. Total sample of this research are 57 companies. This research useslogistic regression analysis to examine the effects of various independent variables on financialstatement fraud. The independent variables in this research are factors in fraud triangle. Theresult of this research indicated that financial stability influences the financial statementfraud. However, other variabel like external pressure, personal financial need, financial targets,nature of the industry, effective monitoring, and rationalization were not influence on financialstatement fraud.Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization

PENGARUH FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN, RENTABILITAS, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR Sri Maryani; Novita Weningtyas Respati; Lili Safrida
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress,pertumbuhan perusahaan,rentabilitas, ukuran KAP dan ukuran perusahaan terhadappergantian auditor. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakanialah data kuantitatif dan sumber data yang digunakan adalah sumber data sekunder. Penelitianini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun2008-2015 dengan jumlah pengamatan sebanyak 52 sampel penelitian yang diperoleh denganmetode purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metodedokumentasi. Teknik analisis data dengan menggunakan analisis regresi logistik. Hasilpenelitian ini menunjukkan bahwa variabel financial distress, pertumbuhan perusahaan danukuran perusahaan tidak berpengaruh terhadap pergantian auditor.Sedangkan variabelrentabilitas ukuran KAP berpengaruh terhadap pergantian auditor.Kata Kunci : Pergantian Auditor, Financial Distress, Pertumbuhan Perusahaan, Rentabilitas,Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan

Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit Astia Putriana; Novita Weningtyas Respati; Chairina Chairina
Journal of Accounting and Investment Vol 16, No 2: July 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.

Pengaruh Dewan Direksi, Dewan Komisaris Independen, Komite Audit, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017) Pengaruh Dewan Direksi Faizah Naila Sofa; Novita WeningTyas Respati
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2020): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.13 No.1 Maret 2020
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.154 KB)

The topics of this research is the disclosure of sustainability reports. The topics of this research is the disclosure of sustainability reports.This study aims to determine board of directors, independent board of commissioners, audit committee, profitability, and firm’s size on the sustainability report disclosure in manufacture companies listed in IDX period 2017. Sustainability report disclosure are measured by using indeks global reporting initiative (GRI). The sample is determined based on purposive sampling method, this totaling 85 companies. The data used in this research is secondary data. Analysis technique of data is multiple linear regression. The result showed that the independent board of commissioners, audit committee, and profitability does not influential positive on the extent of sustainability report whereas the board of directors and firm size has influential positive on the extent of sustainability report. The result of this study also showed that the companies expected to disclose the sustainability report through the meeting of the board of directors and do disclosure in accordance with index GRI.

Faktor- Faktor Yang Mempengaruhi Tingkat Penyerapan Anggaran Belanja Satker Pusat Di Daerah Lingkup Kemenlhk Dwi Perwita Sari Sutono; Novita Weningtyas Respati; Lili Safrida
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3656

This study examined and analyzed the effect of budget planning, budget execution, internal supervision, and regulation on the level of absorption of the budget for the central working unit within the scope of the Ministry of Environment and Forestry spread over Indonesia. The primary data were derived from questionnaires to answer questions from 193 respondents. The sample selection used was the Slovin formula. The data were analyzed using a multiple linear regression analysis technique through the SPSS 26 program. Partial test results show that budget planning, budget execution, and regulations significantly affect the level of budget absorption.

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