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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Vernando, Andreas; Yuniarto, Arif Sapta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.31

Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion

Koneksi Politik dan Kualitas Audit: Peran Moderasi dari Manajemen Laba Vernando, Andreas; Ainy, Rintan Nuzul
Reviu Akuntansi dan Bisnis Indonesia Vol 5, No 2 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i2.11903

Latar Belakang:Hasil penelitian sebelumnya terkait hubungan antara koneksi politik dan kualitas audit masih inkonklusif. Penelitian sebelumnya telah menyediakan bukti empiris bahwa perusahaan yang terkoneksi politik berhubungan negatif terhadap kualitas audit (Habib et al., 2017a; Cheng et al., 2015), tetapi studi lainnya menemukan bahwa perusahaan yang terkoneksi politik berhubungan positif terhadap kualitas audit (Armadiyanti Iswati, 2019; Guedhami et al., 2013; Harymawan Nowland, 2016).Tujuan:Penelitian ini bertujuan untuk menguji manajemen laba dalam memoderasi hubungan antara koneksi politik dan kualitas audit.Metode Penelitian:Penelitian ini menggunakan sampel sejumlah 895 observasi di seluruh perusahaan nonfinansial yang terdaftar di Bursa Efek Indonesia dan menggunakan regresi logistik.Hasil Penelitian:Penelitian ini menemukan bahwa terdapat hubungan positif antara koneksi politik dan kualitas audit. Hal ini mengindikasikan bahwa perusahaan yang terkoneksi politik memberikan sinyal positif kepada partisipan pasar bahwa perusahaan telah dikelola dengan lebih akuntabel dan transparan. Selain itu, hasil penelitian ini juga menemukan bahwa manajemen laba memoderasi hubungan koneksi politik dan kualitas audit. Ketika melakukan manajemen laba, perusahaan yang terkoneksi politik memilih auditor tidak berkualitas dalam rangka untuk menutupi praktik manajemen labanya tersebut.Keterbatasan Penelitian:Karena kesulitan untuk mengumpulkan data terkait variabel koneksi politik di laporan tahunan, penelitian ini hanya mampu melakukan observasi perusahaan nonfinansial selama 2017-2018.Keaslian/Novetly Penelitian:Penelitian ini memperluas penelitian Habib et al. (2017a) dengan menggunakan variabel manajemen laba sebagai faktor pemoderasi dan menggunakan perspektif yang berbeda dari penelitian Armadiyanti dan Iswati (2019) terkait koneksi politik diduga berhubungan positif terhadap kualitas audit.

PENGARUH RASIO-RASIO KEUANGAN DAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY Afif Amrullah Pugel; Andreas Vernando
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Penelitian ini bertujuan untuk menguji pengaruh rasio-rasio keuangan dan Kantor Akuntan Publik (KAP) terhadap audit delay di perusahaan perdagangan, jasa dan investasi yang tercatat di Bursa Efek Indonesia (BEI). Penelitian ini didasari oleh fenomena bahwa perusahaan di industri perdagangan, jasa dan investasi merupakan perusahaan yang terbanyak menerima sanksi oleh BEI. Penelitian ini berhipotesis bahwa rasio-rasio keuangan dan Kantor Akuntan Publik (KAP) merupakan faktor menyebabkan terjadinya keterlambatan penerbitan laporan keuangan (audit delay). Dengan menggunakan 108 observasi dari perusahaan perdagangan, jasa dan investasi yang terdaftar di BEI. penelitian ini menemukan bahwa profitabilitas berpengaruh terhadap audit delay. Akan tetapi, penelitian ini tidak menemukan bahwa ukuran perusahaan, ukuran KAP, solvabilitas, dan rugi perusahaan berpengaruh terhadap audit delay.

EARNINGS MANAGEMENT AROUND ADDITIONAL SHARE OFFERING EVENTS Andreas Vernando; Sumaryanto Sumaryanto
Berkala Akuntansi dan Keuangan Indonesia Vol. 4 No. 1 (2019): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Additional stock offerings are a determinant of a company's earnings management (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim and Park 2005; Cohen and Zarowin 2010). However, the results of previous studies are not in line with the results of Ball and Shivakumar (2008). Ball and Shivakumar (2008) argue that companies do not conduct earnings management before conducting an initial public offering because there are good regulations in the US and UK. Strong oversight mechanisms such as those in the US and UK may not apply in Indonesia. Cheung et al., (2014) used a survey instrument to assess the quality of corporate governance practices in Asian Emerging Markets. The results of the research by Cheung et al., (2014) provide evidence that Indonesia is a country that has the worst Corporate Governance Index among China, Hong Kong, Thailand and the Philippines. The difference between this study and previous research is that in addition to using different test analysis, this study uses regression analysis to obtain more comprehensive results. This study uses the Wilcoxon signed rank test analysis tool to compare accrual and real earnings management before and after the additional share offering. In addition, this study uses multiple regression analysis to detect whether additional stock events affect earnings management by including other determinant variables. The results of the different test show that the company uses accrual and real earnings management at the time of additional stock events. To get a more robust picture of the results (robust), this study uses multiple regression analysis. The results of multiple regression analysis provide similar evidence that companies use accrual and real earnings management at the time of additional stock events, after controlling for other determinant variables.

ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES Andreas Vernando
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1SP.27735

FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written down. These differences have distinct implication to depict the COVID-19 pandemic phenomenon and prevent earnings management that will affect the qualitative characteristics of the faithful representation. Therefore, this study aims to analyze the fixed asset accounting standards of U.S. GAAP or IFRS which is more optimal to improve the faithful representation in the case of the COVID-19 pandemic and earnings management. Based on an analysis of the theory and literature review, this study conclude that the fixed assets accounting standard of IFRS is more optimal to represent the COVID-19 pandemic faithfully than that of U.S. GAAP. This is because IFRS allows for recovery of impairment losses. In addition, the fixed asset accounting standard of U.S. GAAP is more optimal than that of IFRS for preventing earnings management so as to improve the quality of faithful representation of the fixed asset value. This is because the fair value measurement for fixed assets involves estimation and subjectivity of the asset appraiser enhancing the possibility of earnings management.

ACADEMIC CHEATING BEHAVIOR: COMPARISON BETWEEN ACCOUNTING AND NONACCOUNTING STUDENTS Desirianingsih Haryati Parastri; Andreas Vernando
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.752

Scandals occurred in various parts of the world result in a crisis of the accounting profession credibility. Various previous literatures provide evidence that cheating behavior in the work environment is significantly related to academic cheating behavior during college. This study aims to investigate how accounting students perceive fraudulent behavior and whether there is a difference between academic cheating behavior between accounting and non-accounting students. This research uses a sample of 203 students consisting of 109 accounting students and 94 non-accounting students from three universities in Yogyakarta. Further, t-test and chi-square test are employed to analyze. This study finds that there are differences in perceptions of fraud between accounting students and non-accounting students. Accounting students are more likely to commit academic fraud than students in other fields. In addition, this study also finds that academic cheating behavior is common because all respondents have at least committed 1 of 13 types of fraudulent behavior. Moreover, students perceive the most serious cheating behavior is using cheat sheets that are not permitted during the exam and viewing or copying from others at the time. Meanwhile, the least serious cheating behavior is finding out the questions in the exam before the exam schedule and working together on assignments that should be finished individually.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Andreas Vernando; Arif Sapta Yuniarto
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.31

Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion

MASA KERJA CEO DAN MANAJEMEN LABA (CEO TENURE AND EARNIGS MANAGEMENT) Vernando, Andreas; Rakhman, Fuad
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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This study aims to investigate the CEO behavior in managing earnings during his tenure. This study predicts that the CEO will overstate earnings in the early years and the final year of his service. Prior studies investigating earnings management only focused on either the early years or the final year of CEO service without considering CEO tenure between the early years and the final year of CEO service. Study investigating earnings management during CEO tenure was still scarce (Ali and Zhang 2015). Further, prior studies predicted that new CEO would engage in income-decreasing earnings management that was explained by big bath theory. However, this study predicts that CEO in early years of their services will engage in income-increasing earnings management that can be explained by career concern theory. Therefore, this study contributes to fill the gap in the literature. Using the sample of nonfinancial companies listed in the Indonesia Stock Exchange from 2005 to 2014, this study finds that CEO will overstate earnings in the early years of his services. However, this study does not find that CEO overstate earnings in the final year of his services.

Pengaruh Koneksi Politik dan Kepemilikan Asing terhadap Nilai Perusahaan Rizky Maulana; Andreas Vernando
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.12056

This study investigates effect of political connections and foreign ownership on firm value. This study use 942 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2018. The panel data regression method with the fixed effect model is employed in the analysis. The regression is processed with Stata 15. This study uses two dependent variables for estimating the firm value, Tobin’s Q and PBV. Furthermore, political connections and foreign ownership are main independent variables, and control variables are size, leverage, and growth. This study finds that political connections and foreign ownership have no effect on firm value.

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