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All Journal Jurnal Akuntansi Indonesia Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Kompartemen : Jurnal Ilmiah Akuntansi Fokus Ekonomi RATIO: Reviu Akuntansi Kontemporer Indonesia Journal of Finance and Business Digital (JFBD) Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat
Edi Joko Setyadi
Universitas Muhammadiyah Purwokerto
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions Niken Lestari Putri; Nur Isna Inayati; Eko Haryanto; Edi Joko Setyadi
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.1.1-20

Abstract

The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion. Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.
Pengaruh Dewan Komisaris, Komisaris Independen, Komite Audit, dan Kompleksitas Perusahaan Terhadap Fee Audit Merina Ditya Paramitha; Edi Joko Setyadi
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 3, No 1 (2022): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v3i1.12840

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris, komisaris independen, komite audit, dan kompleksitas perusahaan terhadap fee audit. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019. Penelitian ini menggunakan metode purposive sampling berdasarkan kriteria didapatkan 13 sampel perusahaan dengan 52 data. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa dewan komisaris tidak berpengaruh terhadap fee audit, komisaris independen, komite audit, dan kompleksitas perusahaan berpengaruh positif terhadap fee audit.
Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta) Tiar Rizky Abdillah; Edi Joko Setyadi; Suryo Budi Santoso; Rina Mudjiyanti
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 1, No 1 (2020): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v1i1.7972

Abstract

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.
Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019) Wulan Nada Cahyati; Eko Hariyanto; Edi Joko Setyadi; Nur Isna Inayati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 1 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i1.10372

Abstract

Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan proksi earning suprise bencmark. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 13 perusahaan sebagai sampel dengan 78 data amatan. Metode analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa fee audit berpengaruh positif terhadap kualitas audit. Sedangkan rotasi audit, audit tenure, dan komite audit tidak berpengaruh terhadap kualitas audit.  This research aimed to analyze the effect of audit rotation, audit tenure, audit fee and audit committee on audit quality. This research is a quantitative type. The data source used is secondary data in the form of the company annual financial report. The earnings surprise benchmark used to measure audit quality. This study's population is all of the food and beverage companies listed in Indonesia Stock Exchange during 2014-2019. The sampling technique used is non- probability sampling with purposive sampling technique and obtained 13 companies with 78 observational data. The data analysis method used is logistic regression analysis using Statistical Package For Social Sciences (SPSS) version 20. The result of this study indicates that the audit fee has a positive effect on audit quality. While audit rotation, audit tenure, and audit committee don't affect audit quality. 
Pengaruh Audit Tenure, Auditor Switching, Reputasi Auditor, Dan Financial Distress Terhadap Audir Report Lag (Studi Pada Perusahaan Pertambanganyang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Eriana Riska Saputri; Edi Joko Setyadi; Eko Hariyanto; Nur Isna Inayati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 2 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i2.10374

Abstract

Penelitian ini bertujuan untuk menganalis pengaruh audit tenure, auditor switching, reputasi auditor dan financial distressterhadap audit report lag. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan dan tahunan perusahaan.Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 28 perusahaan sebagai sampel dengan 140 data amatan. Metode analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 23. Pada penelitian ini, audit report lag dihitung dengan menjumlahkan hari yang dibutuhkan untuk mendapatkan laporan auditor independen atas laporan keuangan tahunan, sejak tanggal tutup buku yaitu 31 Desember hingga tanggal diterbitkannya laporan auditor. Hasil penelitian ini menunjukan bahwa audit tenuredan financial distress berpengaruh positif terhadap audit report lag. Reputasi auditor berpengaruh negatif terhadap audit report lag. Sedangkan auditor switching tidak berpengaruh terhadap audit report lag.  This study aims to analyze the effect of audit tenure, auditor switching, auditor reputation and financial distress on audit report lag. This research is a quantitative research. The data source used is secondary data in the form of financial and annual company reports. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purosive sampling technique and obtained 28 companies as samples with 140 observational data. The data analysis method used is multiple regression analysis using the Statistical Package for Social Sciences (SPSS) program version 23. In this study, the audit report lag is calculated by adding up the days needed to obtain the independent auditor's report on the annual financial statements, since the closing date of the book. namely 31 December until the issuance date of the auditor's report. The results of this study indicated that audit tenure and financial distress have a positive effect on audit report lag. Auditor reputation has a negative effect on audit report lag. Meanwhile, auditor switching has no effect on audit report lag.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 Desiana Putri Ikawati Manuhutu; Edi Joko Setyadi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIV No.2 September 2016
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v14i2.1775

Abstract

Earnings management is measure that can influence the reported earnings and function to benefit itself. Earnings management measure can be done by various strategy such as increasing income or profit. This research was aimed at analyzing to giving empirical evidences of the effect of Good Corporate Governance (managerial ownweship, institutional ownership, board of direction, audit committee) and bonus compensation towards the earnings management using proxcy as discretionary accrual. The samples of this research were manufacturer company in the goods and consumption industrial sector listed in Indonesia Stock Exchange from 2012 to 2014 used secondary data in a from of annual report and company’s financial report from Indonesia Stock Exchange. The data were analyzed through multiple linear regression. The result of this research showed that managerial possession did not negative effect the earnings management, institutional possession did not negative effect the earnings management, board of directions did not positive effect the earnings management, audit committee had negative effect the earnings management, and bonus compensation did not positive effect the earnings management.Keywoards: Managerial Possession, Institutional Possession, Board of Directions, Audit Committee, Bonus Compensation, Earnings Management
HUBUNGAN ANTARA KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF DENGAN ORIENTASI ETIKA MAHASISWA AKUNTANSI Edi Joko Setyadi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The purpose of this study is to analize the relationships between the professionalcommitment and anticipatory socialization with accounting students` ethical orientation by used the perception of the importance of financial responsibility to a proxy of anticipatory socialization. The  data of the study was collected from the Accounting students of University in the Central Java who completed and returned the questionnaires. The data was gotten by distributing the questionnaires directly to the students, by snowballing and post mail. 400questionnaires was distributed and 183 of them (45,75%) was used as the analysis samples. The data analysis used was correlation and t-test in SPSS.The result showed that professional commitment have no relationships with ethical perceptions and ethical intentions. The result also showed that accounting students` ethical perceptions is different for a few audit vignette with high level of ambiguity. Besides, in this research, the result also showed that accounting students` ethical intentions is not different for a few audit vignette because appearable social desirability to adjust and fit perceived ethical norms.
EFEKTIVITAS PELATIHAN GROWTH MINDSET PADA SISWA SMA Fatin RN Wahidah; Edi Joko Setyadi; Gisella Arnis
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 2 (2020): PROSIDING SEMINAR NASIONAL LPPM UMP 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.086 KB)

Abstract

Tujuan dari program pelatihan ini adalah 1) memberikan pengetahuan tentang mindset pada siswa, 2) memberikan pengetahuan tentang pentingnya belajar dan tujuan hidup pada siswa, 3) memberikan pelatihan growth mindset dan tujuan hidup kepada siswa, dan 4) mengetahui efektifitas pelatihan growth mindset pada siswa SMA. Sebanyak dua puluh siswa SMA Muhammadiyah 1 Purbalingga kelas XII berpartisipasi dalam kegiatan ini. Materi yang diberikan terdiri dari dua tema, yaitu plastisitas otak dan pentingnya tujuan hidup. Metode yang digunakan dalam kegiatan ini yaitu ceramah, tugas membaca, tugas lembar kerja, diskusi, dan tanya jawab. Kesimpulan dari program pelatihan ini adalah 1) pengetahuan tentang mindset pada siswa bertambah, 2)pengetahuan tentang pentingnya belajar dan tujuan hidup pada siswa bertambah, 3) pelatihan growth mindset dan tujuan hidup kepada siswa terlaksana dengan baik, dan 4) pelatihan growth mindset ini efektif untuk meningkatkan growth mindset pada siswa. Terjadi peningkatan tingkat growth mindset pada peserta Peserta pun termotivasi untuk berubah menjadi lebih baik dibanding kondisi saat ini dan mulai merencanakan tujuan hidupnya di masa mendatang agar lebih terarah dan tertata.
The Influence of Institutional Ownership, Proportion of Independent Commissioners, Gender of Female Board of Directors, and Company Size on Company Financial Performance Ninda Ayu Primadani; Sri Wahyuni; Edi Joko Setyadi; Bima Cinintya Pratama
Asian Journal of Management Analytics Vol. 2 No. 1 (2022): January 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v2i1.2516

Abstract

This study aims to examine the effect of institutional ownership, the proportion of independent commissioners, the gender of female directors, and company size on the company's financial performance. The population of this study is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling method used was purposive sampling and 147 samples were obtained. Hypothesis testing using multiple linear regression analysis. The results of the study show that institutional ownership variables, the proportion of independent commissioners, the gender of female board of directors has no effect on company financial performance, and company size has a negative effect on company financial performance, because the bigger the company size, the lower the financial performance.
Pengaruh Non-Performing Loans, Keputusan Investasi, dan Umur Perusahaan terhadap Tobin’s Q pada Perusahaan Sub-Sektor Perbankan Konvensional Annisa Fairuz; Hadiyanto Wibowo; Edi Joko Setyadi; Rina Mudjiyanti
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 8 No. 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v8i1.3785

Abstract

The COVID-19 pandemic has caused the economy in Indonesia to decline and credit risk to banks to increase. Risks that have increased in line with the increasing trend of the gross Non-Performing Loans ratio since 2020 compared to previous years, the Non-Performing Loans (NPL) ratio has a higher trend, thus encouraging the relative increase in Non-Performing Loans (NPL) in several sectors, including the banking sector. This study tests the effect of Non-Performing Loans (NPL), investment decisions, and company age on Tobin's Q on conventional banking sub-sector companies registered with the OJK during the Covid-19 pandemic (2020-2021 period). The study was conducted with multiple linear regression analysis. The population was all conventional banking companies registered with the OJK, while the research sample was 58, with the retrieval technique using random sampling. The result of this study is that investment decisions have a positive and significant influence on Tobin's Q. In contrast, Non-Performing Loans (NPL) and company age do not influence Tobin's Q.
Co-Authors Annisa Fairuz Annisa Ilma Hartikasari Desiana Putri Ikawati Manuhutu Eko Haryanto Eriana Riska Saputri Eti Yustika Hartono Fatin RN Wahidah Gisella Arnis Hadi Pramono Hadiyanto Wibowo Merina Ditya Paramitha Niken Lestari Putri Ninda Ayu Primadani Nur Isna Inayati Pratama, Bima Cinintya Rina Mudjiyanti Sri Wahyuni Suryo Budi Santoso Tiar Rizky Abdillah Wulan Nada Cahyati