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All Journal Jurnal Akuntansi AKUNESA EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Edukasi Islami: Jurnal Pendidikan Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi ATESTASI : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Accounting Global Journal International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Dan Karya Mahasiswa Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Ni Nyoman Alit Triani
Universitas Negeri Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Penerapan Strategi It E-Commerce Sebagai Peningkatan Persaingan Bisnis Perusahaan Triani, Ni Nyoman Alit
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p209-224

Abstract

AbstractThe use of technology e-commerce it on general motors brazilian company can improve revenuenya, company got new consumer, consumers interesting to keep afloat, public service quality and serving consumers indefinitely. By doing payment system three party payment system will be safer than with credit cards. By applying customer relationship management ( crm ) concepts the integration company with customers.
Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014) Trenggono, Lintang; Alit Triani, Ni Nyoman
AKRUAL: JURNAL AKUNTANSI Vol 6, No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p147-168

Abstract

AbstractThis study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014. The variables in this study is the financial condition of the company, the companys growth, debt default, the current ratio, RoA, audit opinion in previous year, the companies compliance with laws and regulations. The sample in this study are all companies listed on the Indonesian Stock Exchange (BEI) in 2014 using saturation sampling technique and acquired 485 companies that meet the criteria of representatif sample. The results ofresearch conducted by using the test model regression logistic indicates that the variable debt default and the audit opinion in previous year have an affects to the providing of going concern audit opinion and variable financial condition of the company, the companys growth, the current ratio, RoA, companies compliance with laws and regulations have no effect tothe providing of going concern audit opinion.
PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA Tias, Fauziah Wahyuning; Triani, Ni Nyoman Alit
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.683 KB) | DOI: 10.18860/em.v5i2.2858

Abstract

Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling and obtained a sample of 31 companies. This research was conducted in the period 2008 to 2012. The data used are the financial statements, annual reports and ICMD. Multiple regression method is used to prove the hypothesis. Testing in this study using SPSS version 21. The results of this study indicate that the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit delay. Other variables such as the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the size of the audit committee and the number of audit committee meetings does not affect the audit delay.
PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM MELAKUKAN AUDIT LAPORAN KEUANGAN Triani, Ni Nyoman Alit
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 11, No 1 (2013): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v11i1.92

Abstract

This study aimed to determine the effect of auditor professionalism, professional ethics, auditor experience and task complexity on the level of materiality considerations. The population in this study is the auditor who worked on the public accounting firm in the area of Surabaya. Sampling technique in this study using a convenience sampling, the sample selection is based on the ease of obtaining the data. Data obtained using a questionnaire survey. Analysis tool used is multiple linear regression using SPSS.The results showed that professionalism auditor effect on consideration the level of materiality, which is indicated by value sig of 0,000; professional ethical effect on consideration the level of materiality, which is indicated by value sig of 0,008; experiences auditor effect on consideration the level of materiality, indicated by value sig of  0,000, and the complexity of the task does not effect the consideration of materiality levels, indicated by value sig of 0,21. The professionalism of the auditor, professional ethics, experience and the complexity of the task auditors jointly effect the consideration of materiality levels, indicated by the sig value of 0,000.
TANGGAPAN AKUNTAN PUBLIK DAN IAPI TERHADAP PENERBITAN EXPOSURE DRAFT PANDUAN INDIKATOR KUALITAS AUDIT PADA KAP WINDAYANI, RISTI; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to determine the responses of public accountants and IAPI to the issuance of exposure draft audit quality indictor guidelines on public accountants firm. IAPI together with P2PK establish audit quality indicators in the exposure draft audit quality indicator guidance on public accountant firm with the purpose of encouraging the improvement of audit services quality and increasing public trust in the practice of the public accounting profession. This research uses the prespective form the side of public accountant as the object which will implement the regulations, and re-communicate responses to the IAPI as the Associate profession of public accountant who issued the regulation. The result of the study indicates that all informants who are public accountants provide positive responses and support the issuance of the exposure draft of the audit quality indicators guidelines and wishes to the IAPI as the publisher to immadiately formalize and officially release the draft exposure so that is no longer voluntary but binding on the entire KAP.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI PERIODE 2011 - 2013 RIZKY, ARDHIANSYAH; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Acquisition is a merger of a business by acquisition of shares or assets of another company for the purpose of adding core capital. One of the fundamental motives of acquisition is an economic motive.This research was aimed to analyze the differences between financial performance before and after the acquisition. The financial performance used in this research are profitability, liquidity, activity, market value and leverage. The research set an object on a companies which listed in Indonesia Stock Exchange at 2011-2013. The period before acquisition is 2011-2013. As the period after acquisition is 2014-2016. The research data used were obtained from company?s annual audit report (IDX) and the company website. This research used secondary data with quantitative approach. The analysis method that used on thus research was different test method. There are two different test used in this research, two paired t-test and wilcoxon sign rank test. The result shows that liquidity and market value doesn?t significantly differences before and after the acquisition. It shows that liquidity and market value is not of the reasons which considered by the company in determining the acquisition action. Whereas profitability, activity, and leverage significantly differences before and after the acquisition.
PENGARUH KONSENTRASI KEPEMILIKAN SAHAM DAN LEVERAGE TERHADAP PENERAPAN AKUNTANSI KONSERVATIF PADA PERUSAHAAN SEKTOR KEUANGAN DI BURSA EFEK INDONESIA OKTAVINA ZENNIAR, ANNISA; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Accounting conservatism is an accountan?s tendency to require a higher degree of verification for recognizing ?good news? than ?bad news? in financial statements. The existence of agency relationship will lead to an agency problem. Accounting conservatism is a solution to resolve agency problem. This study aims to examine the influence between share ownersihp concentration and leverage to the application of accounting conservatism of the company that listed in financial sector Indonesian Stock Exchange (IDX) year 2009-2016. The method used in this study is quantitative with the techniques of collecting documentation use the annual reports and financial statements of the company, with the company is 168 observations. This research use multiple linier regression analysis. The result of this research shows that both share ownership concentration and leverage has no effect to the application of accounting conservatism of the company that listed in financial sector Indonesian stock exchange. Keywords: Share Ownership Concentration, Leverage, Accounting Conservatism.
PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ERIKA DEWI, NESIA; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This research aims to identify and provide empirical evidence of the influence of the independent variables and the audit committee of institutional ownership and control variables firm size and leverage to earnings management in a manufacturing company. The samples are manufacturing companies listed in Indonesia Stock Exchange. The sample selection using purposive sampling technique during the study period from 2014 to 2016 year. Data were analyzed using linear regression. The results showed that the audit committee and institutional ownership has no effect on earnings management, while the results of the control variables firm size and leverage positive effect negative effect on earnings management. Keywords : earnings management, audit committees, institutional ownership.
PENGARUH UKURAN PERUSAHAAN, AUDIT LAG, DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN FAJAR SANTOSO, BUDI; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Going concern problem of the company which results in the companys doubt in maintaining the continuity of its business in the future. This makes the need for research that aims to determine the effect of firm size, audit lag, and financial distress on going-concern audit opinion on the infrastructure, utility, and transportation sector companies registered in the Indonesian Stock Exchange (IDX) in 2012 to 2016. Samples in this study are the infrastructure, utilities, and transportation sector companies registered (BEI) in 2012 to 2016 using proposive sampling obtained 175 companies that match the sampling criteria. Research carried out using logistic regression data analysis techniques with SPSS 23 test equipment which obtained the results of the research firm size variable negatively affected the going concern audit opinion, audit lag and financial distress variables not affect to going concern audit opinion Keywords:Going-Concern Audit Opinion, Firm Size, Audit Lag,and Financial Distress
PENGARUH OBJEKTIVITAS, KOMPLEKSITAS TUGAS, RISIKO AUDIT, DAN PROFESIONAL TERHADAP KUALITAS AUDIT CANDRA WICAKSONO, DHENIES; NYOMAN ALIT TRIANI, NI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This research was conducted with the intention of knowing the effect of objectivity, task complexity, audit risk and professional to audit quality. The attitude of the auditor working in a public accounting firm is the object of research in this case. I chose a questionnaire for data collection. Purposive sampling is suitable for determining sample criteria and the criteria is auditors who serve as supervisors and partners in Public Accountant Firm. The research was conducted with a quantitative approach. Data analysis used a Structural Equation Model approach based on Partial Least Square. Final result of the research conducted by the authors indicate that objectivity, task complexity, audit risk and professionals have a positive and significant effect toward audit quality.Keywords: Audit Quality, Objectivity, Task Complexity, Audit Risk, Professional.
Co-Authors Adella Kerriza Cahyani Adinda Zahwa Cynthia Andhanie Agista Eka Budiarti Agustin, Jessy Vinika Ambar Kusumaningsih Anita Anita Annisa Rosyida Antohni Ardianto Ardianto AULIA, NISFATUN CANDRA WICAKSONO, DHENIES Cantika Sari Siregar Denis Annisa Dewi Prastiwi Eka Denistia Leonita EKA YUNIAR MAHARANI, DESTIAN Eko Prasetyo ERIKA DEWI, NESIA FAJAR SANTOSO, BUDI Fauziah Wahyuning Tias, Fauziah Wahyuning Ferry Abdillah Habibie FRANSISKA, EMILIA Ghusti Ayu Criestiant Rolihlahla Granita Dwi Matdia Suci Ningrum Halil Paino Izzatul Amami LAILY SUCIATI, ULFAH Lintang Trenggono Lintang Trenggono, Lintang Logar Bhilawa Made Dody Setyawan Made Dudy Satyawan Merlyana Dwinda Yanthi Ninik Zawafa Ulfa Richah Noviara Abie Nur Fitri Ramadhani OKTAVINA ZENNIAR, ANNISA Rani, Erma Hartika Rizki Dwi Lestari RIZKY, ARDHIANSYAH Roselita Ramadhani Abidin Susi Handayani ULFAH, ISMIATI Widi Hidayat Wijayanti, Dina Eka WINDAYANI, RISTI