Articles
<![CDATA[THE INFLUENCE OF RELATIVISM, IDEALISM, AND GENDER ON THE STUDENTSâ ACADEMIC CHEATING BEHAVIOUR ]]>
<![CDATA[Eriskawati, Evi]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v8i1.9144
<![CDATA[This study aims to analyze the influence of relativism, idealism, and gender toward academic cheating behaviour of accounting students of Diponegoro University. The samples in this study were taken by using purposive samplingsâ data collection method. The number of sample that used in this study was 250 respondents. The data obtained were analysed by using Linier Regression technique. The result of this research show that relativism positively significant related to academic cheating behaviour of accounting students and idealism negatively significant unrelated to academic cheating behaviour of accounting students. Moreover, gender does significantly related with negative direction of relation to academic cheating behaviour of accounting students.]]>
<![CDATA[The Influence of Relativism, Idealism, and Gender on The Students’ Academic Cheating Behaviour ]]>
<![CDATA[Eriskawati, Evi]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 8, No 1 (2016): March 2016 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v8i1.9144
<![CDATA[This study aims to analyze the influence of relativism, idealism, and gender toward academic cheating behaviour of accounting students of Diponegoro University. The samples in this study were taken by using purposive samplings’ data collection method. The number of sample that used in this study was 250 respondents. The data obtained were analysed by using Linier Regression technique. The result of this research show that relativism positively significant related to academic cheating behaviour of accounting students and idealism negatively significant unrelated to academic cheating behaviour of accounting students. Moreover, gender does significantly related with negative direction of relation to academic cheating behaviour of accounting students.]]>
<![CDATA[The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee ]]>
<![CDATA[Januarti, Indira]]>;
<![CDATA[Wiryaningrum, Mutiara Sukma]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v10i2.16607
<![CDATA[Research on audit fees is important because it relates to professional services provided by public accountants. Whereas the transparency of information about audit fees in the company’s financial statements in Indonesia openly and apart from other service fees has only been done in the last few years, so there has not been much research related to this. Therefore, this study aims to examine the effect of size, profitability, company risk, company complexity, and independent audit committee on audit fees. A sample of 136 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Multiple regression analysis is used to test the hypothesis. The results of this study indicate that the size of the company, profitability, complexity of the company has a positive effect on audit fees. Company risk and an independent audit committee have no effect on audit fees.]]>
<![CDATA[PENGARUH KARAKTERISTIK INDIVIDU DAN PELATIHAN TERHADAP PEMAHAMAHAN SAK ETAP ]]>
<![CDATA[Rohmawati, Khoirur]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jara.v13i1.486
<![CDATA[The use of Financial Accounting Standards Entity without Public Accountability (SAK ETAP) has been launched starting in 2011, although there is still relatively little research on the topic of understanding SAK ETAP. Research on the use of previous SAK ETAP is more inclined to case studies in a particular SME. Cooperatives must make a financial report annually as a form of accountability Board to member. The understanding of accounting employees about SAK ETAP is important because accounting employees are responsible for financial reporting. Therefore, this research needs to be done to know how far the understanding of the accounting section of SAK ETAP.This study aims to analyze the factors that effect on the understanding of the economic enterprise accountants of SAK ETAP. These factors include level of education, educational background, SAK ETAP training, and gender. This study used data obtained from the questionnaire where the respondents were a cooperative accounting officer located in the Pati District. Respondents amounted to 80 who became the sample of the study. The sampling method study was used convenience sampling. The data analysis tool used is multiple regression analysis. The results showed that education level, educational background, and training of SAK ETAP influenced the understanding of SAK ETAP. The higher the level of education, the ability to understand the SAK ETAP is also high. Employees who have an accounting education background were easier to understand SAK ETAP than non accounting education. In addition, SAK ETAP training can also improve employees' ability to understand SAK ETAP. However, gender has no influence in determining the level of understanding of SAK ETAP.]]>
<![CDATA[PENGARUH KEAHLIAN AUDITOR, KOMITMEN PROFESIONAL DAN PENERIMAAN UNDERREPORTING OF TIME ]]>
<![CDATA[Rahmadhani, Sari]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Accounting Global Journal Vol 2, No 1 (2018): Accounting Global Journal ]]>
Publisher : <![CDATA[Universitas Muria Kudus ]]>
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DOI: 10.24176/agj.v2i1.2693
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris pengaruh komitmen profesional, keahlian auditor terhadap perilaku underreporting of time. Populasi pada penelitian ini adalah seluruh auditor yang ada di Kantor Akuntan Publik (KAP) Semarang berdasarkan Directory yang diterbitkan oleh Ikatan Akuntan Publik Indonesia (IAPI) tahun 2016 yang berjumlah 17 Kantor Akuntan Publik. Metode pengambilan sampel yang digunakan adalah nonprobability sampling. Kuesioner disebar kepada 100 auditor yang bekerja di KAP Semarang, diperoleh 70 kuesioner yang kembali dengan 16 kuesioner yang tidak lengkap, sehingga jumlah sampel total sebanyak 54 kuesioner. Berdasarkan hasil penelitian menggunakan teknik analisis dengan SEM menguji moderating dan intervening yang menggunakan Warp PLS 5.0, diperoleh hasil bahwa Keahlian auditor berpengaruh positif terhadap komitmen profesional, komitmen profesional berpengaruh negatif terhadap perilaku Underreporting of time, Keahlian auditor berpengaruh positif terhadap perilaku underreporting of time dan pengaruh interaksi antara keahlian auditor dan komitmen profesional akan memprediksi penerimaan underreporting of time, sehingga pengalaman yang meningkat akan melemahkan hubungan negatif antara komitmen profesional dan underreporting of time.]]>
<![CDATA[EKSPLORASI ELEMEN INTEGRATED REPORTING DALAM ANNUAL REPORTS PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Chariri, Anis]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Jurnal Akuntansi Vol 21, No 3 (2017): September 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v21i3.245
<![CDATA[This study aims to identify the patterns and scope of integrated reporting and to examine the effect of audit committee characteristics (expertise and meeting) on elements of integrated reporting disclosed in the annual report of companies listed on the Indonesia Stock Exchanges (IDX). This study used 170 annual reports of companies listed on the IDX as research data (not all companies have the required data). Research data were then analyzed using STATA / MP14 Software. The findings showed that the IDX-listed companies have presented annual reports in accordance with the elements of integated reporting although the scope of presentation was relatively low amounting of  51% (33 of 64 indicators). Furthermore, this study revealed that the audit committees’ expertise (in accounting/ finance) and the frequency of audit committee meetings positively and significantly influenced the scope of the integrated reporting presented in the annual report of the companies.]]>
<![CDATA[CAREER SELECTION OF PROFESSIONAL PUBLIC ACCOUNTANTS WITH EXPECTANCY THEORY ]]>
<![CDATA[Januarti, Indira]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i2.8577
<![CDATA[Abstract       This study aims to provide empirical evidence of the influence of intrinsic motivation (social values) and extrinsic (financial, professional training, work environment) selection of a career as a public accountant and non-CPAs. Similar research has been done but the respondent students majoring in accounting, so that the election is still a career intentions. This study uses respondents who had actually obtained the register of accountants so that their career choice becomes real not just intentions. The study sample as many as 251 graduates PPA Undip. Data obtained by sending a questionnaire via e-mail or via courier. The analytical tool used to test the hypothesis is logistic regression.The results of the study provide evidence that the only variable professional training has positive effects on the possibility of selecting a career as a public accountant and non-CPAs. Variable values of social, financial and environmental work is not a positive influence on elections for a career as a public accountant and non-CPAs. Financial variables and the working environment has a negative value, ie non public accounting profession provide financial expectations and working environment a better than the public accounting profession]]>
<![CDATA[VARIABEL PRODUKSI CAMEL DAN KARAKTERISTIK BANK LAINNYA UNTNUK MEMPREDIKSI KEBANGKRUTAN BANK DI INDONESIA ]]>
<![CDATA[Januarti, Indira]]>
<![CDATA[ JURNAL BISNIS STRATEGI Vol 10, No 7 (2002): Desember ]]>
Publisher : <![CDATA[Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip ]]>
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DOI: 10.14710/jbs.10.7.1-10
<![CDATA[The objectives of this study to provide an empirical evidence variablesproxy for CAMEL and other bank characteristics for predicting bank bankcruptcy . The study uses 333 bank as sample which comprise of governmental bank, general bank and regional development bank in Indonesia tor one and two years before bankcrupt.The hypothesis was analysed using univariate and multivariate logistic regression. The result shows that variables equity, loanta, NIM, ROA, Core, Insider and Logsize were significantly different between bankcruptbank and non-bankcrupt bank. The accurancy of model for predicting 199 7bankcruptcy to 1999 bankcruptcy tend to decrease. ]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro) ]]>
<![CDATA[Zahro, Hanifatuz]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 2, Tahun 2016 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.13.2.125-154
<![CDATA[This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance. The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didn’t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variables]]>
<![CDATA[ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Pramardhikasari, Ellensia]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 2, Tahun 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.15.2.138-149
<![CDATA[The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.]]>
