Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi dan Bisnis Behavioral Accounting Journal
Eko Suwardi
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Value Relevance of Accounting Numbers: Evidence from The Jakarta Stock Exchange (Jsx) Eko Suwardi
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper investigates value relevance of accounting numbers of the firms listed at the Jakarta Stock Exchange (JSX) for the period of 1993-2001. This study reveals that combined value relevance of both book value and residual earnings in-creased steadily from 1993 until 2001, except for the crisis year in 1998. When in-vestigated separately, the value relevance of book value increased dramatically from 1993 to 2001, but decreased slightly in the crisis year 1998. On the other hand, the value relevance of residual earnings decreased significantly from 1993 to 1999 and increased to the highest level in 2000. Consistent with these findings, the incre-mental value relevance of book value increased with the highest level in 1997, whereas the incremental value relevance of residual earnings decreased from 1993 to the zero in 1996 until 2001.Keywords: Value relevance, accounting numbers, and JSX.
Desentralisasi fiskal dan probabilitas terjadinya korupsi: Sebuah bukti empiris dari Indonesia Evi Maria; Abdul Halim; Eko Suwardi; Setiyono Miharjo
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.125 KB) | DOI: 10.24914/jeb.v22i1.2036

Abstract

Tujuan riset ini adalah untuk menguji pengaruh desentralisasi fiskal terhadap probabilitas terjadinya korupsi di pemerintah daerah. Riset ini menggunakan data panel, yaitu data korupsi yang telah berkekuatan hukum tetap (inkracht) dari Mahkamah Agung untuk kasus korupsi yang terjadi pada Anggaran Pendapatan dan Belanja Daerah tahun anggaran 2010-2013. Unit analisis riset ini adalah pemerintah daerah provinsi. Total sampel riset ini sebanyak 132 pemerintah daerah. Variabel desentralisasi fiskal diukur menggunakan data jumlah dana perimbangan yang diberikan pemerintah pusat kepada pemerintah provinsi. Data dianalisis menggunakan analisis regresi logistik. Hasil riset menemukan bahwa desentralisasi fiskal berpengaruh positif terhadap probabilitas terjadinya korupsi. Ini berarti semakin besar dana perimbangan yang diberikan pemerintah pusat kepada daerah, maka semakin tinggi probabilitas terjadinya korupsi di pemerintah daerah. Temuan ini juga kokoh dalam analisis tambahan dengan menambahkan variabel kontrol, yaitu belanja pegawai, populasi penduduk dan wilayah. Desentralisasi fiskal berpengaruh positif terhadap probabilitas terjadinya korupsi di pemerintah daerah, sedangkan belanja pegawai, populasi penduduk dan wilayah tidak berpengaruh pada korupsi. Pelaksanaan desentralisasi fiskal terbukti membuka kesempatan terjadinya korupsi di pemerintah daerah. Oleh sebab itu, sistem pengendalian internal yang baik diperlukan untuk mengawasi pelaksanaan desentralisasi di pemerintah daerah agar kesempatan untuk melakukan korupsi dapat diperkecil.
ANALISIS PEMBENTUKAN JUDGEMENT AUDITOR PADA PENILAIAN RISIKO FRAUD: PERSPEKTIF BOUNDED RATIONALITY THEORY Karolina Dyahayu Chandrasari; Eko Suwardi
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.166 KB) | DOI: 10.33005/baj.v4i2.137

Abstract

External audit provides public confidence in the financial statements. However, the profession is very vulnerable to cases of fraud. So that the public's trust in the quality of the external auditors' judgement decreases. There have been many studies that discuss the factors that cause audit failure and audit quality. However, surprisingly little is known about the fundamental question: how does the rationality of individual auditors affect audit judgements? This study aims to describe the formation of auditor's judgement on fraud risk assessment using the bounded rationality model concepts. The author uses case study research with a qualitative approach. It involves a single unit of analysis in the form of an individual auditor, and discussion is carried out around the scope of the auditor's behavior by interview method. To describe the auditor's judgements, the bounded rationality model (Sharda et al., 2014) is used in the form of a combination of problem-solving concepts (Kaufman, 1992) and decision making (Simon, 1977) with a discussion associated with a socio-behavioral perspective (Gibbins, 1984). We found that the auditors adhered firmly to the template built from understanding the audit environment and systematically and sequentially described the three main processes of judgement formation in the form of simplification, validation, and rationalization. The model can also point out that not only is the satisficing concept involved, but the stopping rule concept also influences the formation of auditor judgement.
Co-Authors Evi Maria I Ketut Sudiana Karolina Dyahayu Chandrasari Setiyono Miharjo