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DETERMINANT OF DOWNWARD AUDITOR SWITCHING Totok Budisantoso; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Pengalihan Auditor. Penelitian ini menguji faktor-faktor yang memengaruhi downward auditor switching di lima Negara ASEAN. Metode analisis yang digunakan adalah fixed effect logistic regression. Penelitian ini menemukan bahwa opinion shopping terjadi di ASEAN, terutama pada perusahaan yang mengalami kesulitan keuangan. Perusahaan dengan bisnis yang kompleks akan mempertahankan auditor Big Four untuk mengurangi kompleksitas dan biaya audit. Komite audit dan publik berperan sebagai penjaga kualitas auditor. Di sisi lain, pemegang saham gagal menjalankan peran sebagai penjaga kualitas audit. Ini mengindikasikan bahwa terdapat pengaruh kubu dalam pemegang saham.Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.

Makro Ekonomi dan Return Saham: Suatu Telaah Pustaka di Indonesia Nurul Herawati; Bandi Bandi
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This article aims to examine research related to macroeconomic variables that affect stock returns in Indonesia. The study was mapped from 25 research articles published in 20 nationally accredited scientific journals over a 18-year period. The research method used "charting the field" and "analyzing the community-citation." The field mapping results showed 4 classifications of macroeconomic variables: A. general economic conditions (economic growth, industrial production index, output, gross domestic product, and foreign exchange reserves); B. interest rates and monetary policy (interest rate, amount of money supply, government bond yield, and SBI discount rate); C. price level (inflation, world oil prices, changes in gold and silver prices); and D. international activities (exchange rate, global financial crisis, and federal fund rate). The dominating macroeconomic variables are exchange rate (76%), inflation (72%), interest rate (64%), world oil prices (20%), and money supply (16%). The results of the community mapping showed that 55% of the journals have received citations and there are 52% of the writing teams who have received citations. Artikel ini bertujuan menelaah penelitian variabel makroekonomi yang memengaruhi return saham di Indonesia. Metode penelitian menggunakan “charting the field” dan “analyzing the community—citation.” Telaah didasarkan pada 25 artikel yang terpublikasi di 20 jurnal ilmiah terakreditasi nasional selama 18 tahun. Hasil pemetaan area menunjukkan empat klasifikasi variabel makroekonomi: A. kondisi ekonomi umum (pertumbuhan ekonomi, indeks produksi industri, output, produk domestik bruto, dan cadangan devisa); B. tingkat bunga dan kebijakan moneter (suku bunga, jumlah uang beredar, yield obligasi pemerintah, dan tingkat diskonto SBI); C. tingkat harga (inflasi, harga minyak dunia, perubahan harga emas, dan perak); dan D. aktivitas internasional (nilai tukar, krisis finansial global, dan federal fund rate). Variabel makroekonomi yang mendominasi adalah exchange rate (76%), inflasi (72%), interest rate (64%), harga minyak dunia (20%), dan jumlah uang beredar (16%). Hasil pemetaan komunitas menunjukkan 55% jurnal dan 52% tim penulis artikel telah mendapatkan sitasi.

SIMFONI ONLINE CLASS: PENDAMPINGAN PENGELOLAAN DANA DARURAT DI MASA PANDEMI BAGI MILENIAL An Nurrahmawati; Bandi Bandi; Hasan Fauzi; Nurmadi Harsa Sumarta
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2021)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v3i2.1061

Effective management of emergency funds is needed during the global Covid-19 pandemic, which is currently happening in almost all corners of the world. This pandemic has an impact on sluggish economic activity which demands immediate solutions for improvements, both from a normative and practical side. Education related to emergency funds in order to increase public knowledge can be an urgent solution to be carried out immediately. One of the potential elements of society that is rarely developed to be used as a solution for economic improvement in the pandemic era is the youth because the majority of youth do not yet have an unstable income so they are vulnerable to being economically affected during the pandemic. The purpose of this program is to assist the management of emergency funds during a pandemic, both with online entrepreneurship development and effective investment arrangements. 68 young man from Solo and around are participate in this program. The method used in the implementation of the program is technical assistants by opening online classes with sources from academics and practitioners. This method consists of the preparation stage with coordination, the implementation stage with the creation of a curriculum, the execution of webinars and observations and the evaluation stage. This program collaborates with the NGO Solo Bersimfoni as an organization that cares for Indonesia's young generation. The expected benefit from this program is increased knowledge regarding the management of emergency funds in times of a global pandemic which is needed in order to rebuild a stable economy during and after a pandemic. The result of this program is the transfer of financial management knowledge to young people, especially students around Solo Raya. The conclusion obtained from the implementation of the post-program survey is that care is still needed to teach financial independence during the pandemic for youth. Pengelolaan dana darurat yang efektif diperlukan dalam masa pandemi global Covid-19 yang saat ini sedang terjadi hampir di seluruh pelosok dunia. Pandemi ini berdampak pada lesunya aktivitas perekonomian yang menuntut untuk segera diadakan perbaikan yang solutif, baik dari sisi normatif maupun sisi praktis. Edukasi terkait dana darurat dalam rangka meningkatkan pengetahuan masyarakat dapat menjadi salah satu solusi yang urgen untuk segera dilakukan. Salah satu elemen masyarakat yang potensial namun jarang dikembangkan untuk dijadikan solusi perbaikan perekonomian di era pandemi adalah para pemuda karena mayoritas pemuda belum memiliki pendapatan yang tidak stabil sehingga rentan terdampak secara ekonomi dalam masa pandemi. Tujuan dari pengabdian ini adalah untuk mendampingi pengelolaan dana darurat di masa pandemi, baik dengan pengembangan kewirausahaan secara online maupun penyusunan investasi secara efektif. Sebanyak 68 partisipan yang sebagian besar adalah pemuda dari Solo sekitar mengikuti pengabdian ini secara online. Metode yang dilakukan dalam pelaksanaan pengabdian merupakan technical assistants dengan membuka kelas online dengan narasumber dari pihak akademisi maupun pihak praktisi. Metode ini terdiri dari tahap persiapan dengan koordinasi, tahap pelaksanaan dengan pembuatan kurikulum, eksekusi webinar dan observasi serta tahap evaluasi. Program ini menggandeng LSM Solo Bersimfoni sebagai salah satu organisasi yang peduli terhadap generasi muda Indonesia. Manfaat yang diharapkan dari pengabdian ini adalah bertambahnya pengetahuan terkait pengelolaan dana darurat di masa pandemi global yang dibutuhkan dalam rangka membangun kembali perekonomian yang stabil selama dan pasca pandemi. Hasil pengabdian yakni terlaksananya transfer pengetahuan manajemen keuangan kepada para pemuda terutama mahasiswa di sekitar Solo Raya. Kesimpulan yang didapat dari pelaksanaan survey pasca pengabdian adalah masih diperlukan kepedulian untuk mengajar pada independensi keuangan di masa pandemi bagi para pemuda.

Perilaku Reaksi Harga Dan Volume Perdagangan Saham terhadap Pengumuman Dividen BANDI BANDI; JOGIYANTO HARTONO
The Indonesian Journal of Accounting Research Vol 3, No 2 (2000): JRAI May 2000
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.46

Many of researches on price and volume reaction associated with the earnings announcement have been conducted. Bamber and Cheon (1995) acknowledge that there is a positive relation between the average of magnitudes of price and of volume reaction. Nearly a quarter of the quarterly earning announcements generate price and volume reaction of different relative magnitudes. Surprisingly, there is little empirical evidence of such reaction regarding the dividend announcements. This research investigates the volume and price reactions associated with the dividend announcements.The result of this study shows a dependence between price and volume reaction. Additionally, price and trading volume is positively related.Although there is a relation between price and volume reaction around dividend announcements, the reactions are very relatively different in magnitudes. The relative magnitudes of price and volume reactions are extremely different for 32,88 percent of these sample dividend announcements, relatively similar reactions for 30,87 percent, and the remaining 36,24 percent shows relatively indeterminate reactions.

Telaah Riset Perpajakan di Indonesia: Sebuah Studi Bibliografi Nurul Herawati; Bandi Bandi
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

ABSTRACTThis research aims to review the development of tax research in Indonesia. It examines 166 articles presented in Simposium Nasional Akuntansi/SNA (National Accounting Symposium) over a 20 year period. The findings show a relatively small portion of tax research presented in SNA (around 8%). Based on the topic classification, 52.4% of tax research related to tax planning topics, 24.1% related to tax compliance topics, and 23.4% related to tax policy. It was also found that 48.1% of tax research related to corporate decision-making topics, 33.3% related to tax avoidance topics, 16.7% related to the role of income tax income information for financial accounting topics, and 1.9% related to tax and asset pricing topics. The research methods that dominate tax research are the archival method (59%), the survey method (28%) and experimental method (4%). The dominance of the author's institutional affiliation is the state university and the minimal participation of tax researcher comes from tax practitioner. These research findings demonstrate the need of further research in taxation, especially qualitative based methods and the involvement of tax practitioners as the researchers in the tax research. ABSTRAKPenelitian ini bertujuan untuk mengkaji perkembangan penelitian pajak di Indonesia. Penulis meneliti 166 artikel yang disajikan dalam Simposium Nasional Akuntansi (SNA) selama 20 tahun. Temuan menunjukkan masih sedikit penelitian pajak yang disajikan dalam SNA (sekitar 8%). Berdasarkan klasifikasi topik, 52,4% penelitian pajak terkait dengan topik perencanaan pajak, 24,1% terkait dengan topik kepatuhan pajak, dan 23,4% terkait dengan kebijakan pajak. Ditemukan juga bahwa 48,1% penelitian pajak terkait dengan topik pengambilan keputusan perusahaan, 33,3% terkait dengan topik penghindaran pajak, 16,7% terkait dengan peran informasi pajak penghasilan, informasi keuangan untuk topik akuntansi keuangan, dan 1,9% terkait dengan pajak dan aset topik penetapan harga. Metode penelitian yang mendominasi penelitian pajak adalah metode arsip (59%), metode survei (28%) dan metode eksperimental (4%). Dominasi afiliasi institusional penulis adalah universitas negeri dan ditemukan juga partisipasi yang rendah para praktisi pajak dalam penelitian perpajakan. Temuan penelitian ini menunjukkan perlunya penelitian lebih lanjut dalam perpajakan, khususnya penggunaan metode berbasis kualitatif dan keterlibatan praktisi pajak sebagai peneliti dalam penelitian pajak.

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