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<![CDATA[Kinerja Pelayanan Publik Pemkot Surabaya Menurut Persepsi Masyarakat (Survey Pada Dispenduk Dan Puskemas) ]]>
<![CDATA[Sudaryati, Erina]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v3n2.p167-195
<![CDATA[AbstractThis study aims to analyze the performance of Local Government Task Force related to services provided Surabaya public/ community as intended by Permendagri 73/2009. And to know the correspondence between the performance of services with the expectation or level of use of public interest services Surabaya Local Government Unit according to the index specified by KepMenpan No. 25/KEP/M.PAN/2/2004, Measurement of the dimensions of service quality is the 14 indicators specified in the questionnaire KepmenPan which were translated into 33 subindikator. The population in this study were all community care service users SKPD selected, the Office of Population and Civil serving the needs of birth certificates and service records related to identity issues and health centers (one selected health centers in the suburbs, namely Eastern Surabaya). While samples taken accidental sampling, ie respondents who can be found by the researchers. Results showed that administration of the health center service is good but still can be improved and Dispenduk still not satisfactory.]]>
<![CDATA[Kinerja Pelayanan Publik Pemkot Surabaya Menurut Persepsi Masyarakat (Survey Pada Dispenduk Dan Puskemas) ]]>
<![CDATA[Sudaryati, Erina]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v3n2.p167-195
<![CDATA[AbstractThis study aims to analyze the performance of Local Government Task Force related to services provided Surabaya public/ community as intended by Permendagri 73/2009. And to know the correspondence between the performance of services with the expectation or level of use of public interest services Surabaya Local Government Unit according to the index specified by KepMenpan No. 25/KEP/M.PAN/2/2004, Measurement of the dimensions of service quality is the 14 indicators specified in the questionnaire KepmenPan which were translated into 33 subindikator. The population in this study were all community care service users SKPD selected, the Office of Population and Civil serving the needs of birth certificates and service records related to identity issues and health centers (one selected health centers in the suburbs, namely Eastern Surabaya). While samples taken accidental sampling, ie respondents who can be found by the researchers. Results showed that administration of the health center service is good but still can be improved and Dispenduk still not satisfactory.]]>
<![CDATA[Environmental Uncertainty and Firm Performance: The Moderating Role of Corporate Governance ]]>
<![CDATA[Erina Sudaryati, Reyry Aprisma,]]>
<![CDATA[ Jurnal Akuntansi Vol 24, No 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v24i2.690
<![CDATA[This research aimed to examine the effect of environmental uncertainty on firm performance. This research added corporate governance as a moderating variable. The research samples were manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018 which were selected using purposive sampling techniques. The samples analyzed were 442 company data. The result showed that environmental uncertainty has a negative effect on firm performance. The result indicated environmental uncertainty causes operating expenses to increase so that the firm performance decreases. In addition, the results showed that corporate governance reduced the effect of environmental uncertainty on firm performance. The result indicated corporate governance is able to reduce the impact of environmental uncertainty so that firm performance increases.]]>
<![CDATA[The impact of framing and groupthink to the career selection decision of accounting major students ]]>
<![CDATA[Erina Sudaryati]]>;
<![CDATA[Tri Angga Kusuma]]>
<![CDATA[ Asian Journal of Accounting Research Volume 3 Issue 2 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-06-2018-0011
<![CDATA[The purpose of this paper is to show the impact of framing and groupthink both individually and simultaneously regarding the decision of career selection.The samples of this study are determined by the purposive sampling method with accounting major students as the criteria. The number of observation is 178 accounting major students. Independent variables of the study are framing and groupthink, while the dependent variable is the career selection decision. Data used in this study are primary data that are obtained by questionnaire. The analysis techniques used are simple regression analysis, multiple linear regression and coefficient determination analysis.The results of this study show that framing has a positive effect on the career selection decision and so does the groupthink.Both framing and groupthink simultaneously have a positive effect on the career selection decision. The value of coefficient determination (R2) is 21.3 percent, and the rest of 78.7 percent is explained by non-researched variable.]]>
<![CDATA[Does Environment Uncertainty Affect Earnings Management? ]]>
<![CDATA[Gloria Putri Naftali Surbakti]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i2.17558
<![CDATA[This research is aimed to examine the effect of environment uncertainty towards earnings management. This study is a quantitative study with sample all of manufacturing companies that are listed in Indonesian Stock Exchange (IDX) from period 2013 -2018 and publish the financial statement consecutively during period 2013-2018. The sample is selected by using purposive sampling techniques with total of 455 companies. This study uses secondary data that derived from the financial statements of manufacturing companies during that period. By using regression analysis and SPSS in processing research data, the study finds that environment uncertainty has positive impact to financial distress. It indicates when companies are facing an environment uncertainty, it will impact to their performance especially financial performance which leads to the financial distress condition. Companies in higher financial distress condition are more likely to manage their earnings by using earnings management which are measured by discretionary accruals. This research is useful for investor as one of consideration before making financial decision especially when companies are in uncertain environment.]]>
<![CDATA[DILEMA ETIS AUDITOR DAN AJARAN KARMA PALA ]]>
<![CDATA[Ni Wayan Meilawathi]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.1.08
<![CDATA[Abstrak - Dilema Etis Auditor dan Ajaran Karma PalaTujuan Utama - Penelitian ini bertujuan untuk mengetahui dilema etis yang dialami auditor dari sudut pandang karma pala (keyakinan bahwa semua perbuatan telah dilakukan dengan baik, maka akan mendatangkan hasil yang baik).Metode - Penelitian ini menggunakan pendekatan studi kasus ideografis-konfiguratif. Seorang auditor senior dan pemangku pura menjadi informan dalam penelitian ini.Temuan Utama – Penelitian ini menemukan bahwa auditor mengalami dilema etis saat terjadi terjadi perbedaan pendapat dengan klien. Auditor harus melakukan diskusi dengan klien untuk mengetahui argumentasi dari sisinya. Selain itu, auditor juga harus mengambil solusi terbaik.Implikasi Teori dan Kebijakan - Dilema etis auditor tersebut dapat diatasi dengan penerapan ajaran karma pala dalam pengambilan keputusan etis auditor. Implikasinya, auditor selayaknya berhati-hati dalam mengambil keputusan etis agar dapat terhindar dari karma buruk di masa mendatang.Kebaruan Penelitian - Penelitian ini mempelajari lebih jauh pemikiran karma pala dan kaitannya dengan dilema etis auditor. Abstract - Auditor's Ethical Dilemma and Karma Pala TeachingsMain Purpose - This study aims to determine the ethical dilemmas experienced by auditor from the perspective of karma pala (the belief that all actions have been done well, it will bring good results).Method - This study uses ideographic-configurative case study approach. A senior auditor and temple stakeholders become the informants.Main Findings - This study finds that the auditor experience ethical dilemmas when there are differences of opinion with client. The auditor must discuss with the client to find out the arguments from his side. In addition, auditor must also take the best solution.Theory and Practical Implications - The ethical dilemma can be resolved by applying the teachings of karma pala in making auditor' ethical decisions. The implication, auditor should be careful in making ethical decisions to avoid bad karma in the future.Novelty - This research examines karma pala perspective and its relation to the ethical dilemma of auditor.]]>
<![CDATA[KARAKTER AKUNTAN DALAM FILOSOFI ADIGANG, ADIGUNG, ADIGUNA ]]>
<![CDATA[Fania Masna Reraja]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2019.10.3.28
<![CDATA[Abstrak: Karakter Akuntan dalam Filosofi Adigang Adigung Adiguna. Penelitian ini bertujuan menelaah karakter akuntan dalam filosofi adigang adigung adiguna ketika menjalankan profesionalisme pekerjaannya. Metode yang digunakan adalah kualitatif deskriptif dengan beberapa auditor senior sebagai informan. Penelitian ini menemukan bahwa filosofi adigang adigung adiguna muncul ketika akuntan melakukan proses audit sampai menerbitkan opini. Akuntan mengandalkan kedudukan, kekuatan, dan kepandaiannya untuk membuat keputusan etis. Sikap ini juga sangat melekat pada akuntan karena mereka selalu menjadi ujung tombak skandal informasi keuangan Meskipun demikian, sikap tersebut menjadi lemah jika akuntan tidak memiliki power atau integritas dalam melaksanakan tugasnya. Abstract: The Characters of Accountant in Adigang, Adigung, Adiguna Philosophy. This study aims to examine the character of accountants in the philosophy of “adigang adigung adiguna” when carrying out a working professional. The method used is descriptive qualitative, with several senior auditors as informants. This study finds that the philosophy of “adigang adigung adiguna” arises when accountants conduct audits to publish opinions. Accountants rely on their position, strength, and intelligence to make ethical decisions. This attitude is also very attached to accountants because they always spearhead the financial information scandal. However, this attitude becomes weak if the accountants does not have the power of integrity in carrying out their duties.]]>
<![CDATA[Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility ]]>
<![CDATA[Dwi Ayu Indriyani]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i08.p09
<![CDATA[Business developments that embrace the concept of a triple bottom line (TBL) encourage companies to pay attention to environmental and social challenges rather than just focus on maximum profits. Companies must contribute by making donations in corporate social responsibility activities or known as corporate philanthropy as a form of accountability to stakeholders. Research on the factor of board gender diversity, industry type and company size on CSR donations. This research uses multiple regression method. The research sample uses companies listed on the Indonesia stock exchange period 2017-2018. The results showed that the board gender diversity and the type of industry had a significant effect on CSR donations, while the size of the company had no significant effect. Keywords: Board Gender Diversity; Firm Size; Industry Type; Donation On Corporate Social Responsibility.]]>
<![CDATA[Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement ]]>
<![CDATA[Novalita Budi Kiswati]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i04.p19
<![CDATA[This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism. Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.]]>
<![CDATA[Pengaruh Pengungkapan Tanggung Jawab Sosial melalui Laman Resmi Perusahaan terhadap Nilai Perusahaan ]]>
<![CDATA[Rivanti Santiara Dewi]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 4 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i04.p02
<![CDATA[The development of the internet in Indonesia in 2018 is quite rapid. The use of the company's official website can be a medium for companies to disclose and inform the company's social responsibility to stakeholders. Companies that carry out corporate social responsibility, the company's share price will increase, in this case an increase in share price is a reflection of an increase in corporate value. The purpose of this study was to determine whether disclosure of social responsibility carried out on the company website affects the value of the company, with a sample of 93 high profile industry companies listed on the Indonesia Stock Exchange in 2018, with a sampling technique using purposive sampling. The results found that the disclosure of corporate social responsibility made through the company's official website has no effect on the firm value. Keywords: CSR; Official Website; Firm Value; High Profile Industry.]]>
