Anggreni Dian Kurniawati
Faculty Of Business And Economics, Universitas Atma Jaya, Yogyakarta, Indonesia

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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT Kurniawati, Anggreni Dian
Jurnal Akuntansi Bisnis Vol 13, No 25 (2014)
Publisher : Jurnal Akuntansi Bisnis

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

Abstract

A good financial reporting quality is reflected in a good quality of earnings. Earnings Response Coefficient (ERC) measuring the power of relationships between accounting earnings and the stock price or usually called earning quality measurement. This study examines the effects of characteristic of the Asian and European firms on ERC. The characteristics based on four parameters: earnings persistence, leverage, firm size, and accruals quality. This study focus on Asian and European multinational companies which cross-listed in New York Stock Exchange (NYSE). They can be said that they have the same level with domestic companies in United States of America (USA), so that is a possibility of their earning quality will be responded to the same by investor without considering the characteristics of their companies and their state. This study was conducted in thirty six European manufacturing companies and fifty manufacturing companies cross-listed on the NYSE during the period 2008-2011. The data was collected by purposive sampling. Multiple linear regression is used in testing the data of this study. This study provided evidences that earnings persistence, leverage, and accruals quality were positively affected the ERC both in Asian and European companies. While the firm size positively affected the ERC in Asian companies, but negatively affected the ERC in European companies. The difference was due to by the effect of the difference in quality companies that be responded differently by investors in the capital market for both companies. This study is expected to contributing positively investors for a better decision making.
ANALISA FRAUD DIAMOND DALAM PENDETEKSIAN TINDAKAN FINANCIAL SHENANIGANS Kurniawati, Anggreni Dian
Modus Journals Vol 33, No 2 (2021): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4658

Abstract

ABSTRACTConflicts of interest between investors as principals and management as agents that often benefit one party, triggering fraud in financial reporting. Fraudulent financial statements can be indicated by the existence of financial shenanigans, namely opportunistic earnings management actions that cause the financial statements presented to be inconsistent with the actual company performance. The study used four components of the fraud diamond that were suspected of causing financial shenanigans to occur in the company. This study will use the earnings manipulation shenanigans. The sample of this research is companies listed on the Indonesia Stock Exchange with the 2016-2018 observation period. Hypothesis testing is done by using multiple regression tests. The results of this hypothesis testing indicate that the two components of fraud diamond, namely pressure proxied by financial targets and rationalization, which is proxied by total accruals, have a positive effect on financial shenanigans. The results of this study fail to prove that the other two components of fraud diamond, namely opportunities that are proxied by nature of industry, have a negative effect on financial shenanigans and the change of directors has no effect on financial shenanigans. The results of this study are expected to be a reference for auditors in detecting fraudulent financial statements that occur because of  financial shenanigans.Keywords:     earning manipulation shenanigans; financial shenanigans; financial statement fraud; fraud diamondABSTRAKKonflik kepentingan antara investor selaku prinsipal dengan manajemen selaku agen yang seringkali menguntungkan satu pihak sehingga memicu terjadinya kecurangan dalam pelaporan keuangan. Kecurangan laporan keuangan dapat ditandai dengan adanya tindakan financial shenanigans yaitu tindakan manajemen laba oportunistik yang menyebabkan laporan keuangan yang disajikan tidak sesuai dengan kinerja perusahaan sebenarnya. Penelitian menggunakan empat komponen fraud diamond yang diduga menyebabkan terjadinya tindakan financial shenanigans yang terjadi di perusahaan. Penelitian ini akan menggunakan earnings manipulation shenanigans. Sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode amatan tahun 2016-2018. Pengujian hipotesis dilakukan dengan menggunakan uji regresi berganda. Hasil pengujian hipotesis ini menunjukkan bahwa dua komponen fraud diamond yaitu tekanan yang diproksikan dengan target keuangan dan rasionalisasi yang diproksikan dengan total akrual berpengaruh positif terhadap financial shenanigans. Hasil penelitian ini tidak berhasil membuktikan bahwa dua komponen fraud diamond lainnya yaitu peluang yang diproksikan dengan nature of industry berpengaruh negatif terhadap financial shenanigans dan pergantian direksi tidak berpengaruh terhadap financial shenanigans. Hasil penelitian ini diharapkan dapat menjadi acuan auditor dalam melakukan pendeteksian terhadap kecurangan laporan keuangan yang terjadi karena adanya tindakan financial shenanigans ini.Kata kunci:     earnings manipulation shenanigans; financial shenanigans; kecurangan laporan keuangan; fraud diamond
The Effect of Earnings Volatility on Borrowers' Cost of Debt: Evidence from Indonesia Goldia Liku Sirupang Pongrangga; Anggreni Dian Kurniawati
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.647 KB) | DOI: 10.24856/mem.v35i1.1196

Abstract

This study aimed to examine the effect of earnings volatility on borrowers cost of debt. In addition, this study also analyzes the difference effect of earnings volatility on borrowers cost of debt for different industries. Samples were selected by using the purposive sampling method and obtained 1,100 observations from eight industries sector in Indonesia listed in Indonesian Stock Exchange based on the Jakarta Stock Industrial Classification from 2012-2016. Three control variables used in this study were profitability, liquidity and solvency. The result shows that earnings volatility has positive effect on the borrowers cost of debt. The profitability has a negative effect on borrowers cost of debt, nevertheless liquidity and solvency have no effect on borrowers cost of debt. Therefore, every company expected to maintain and stabilize their earnings with generates a good performance of profitability. Furthermore, the result also shows that there is a difference effect of earnings volatility on borrowers cost of debt in each industrial sector in Indonesia listed in Indonesia Stock Exchange. The industrial sector which have significant effects between earnings volatility and borrowers cost of debt were agriculture sector and miscellaneous sector.
Manufacturing Corporate Life Cycle and Discretionary Accruals with Piecewise Linear Model Cahyo Indraswono; Anggreni Dian Kurniawati
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.901 KB) | DOI: 10.24856/mem.v35i1.1195

Abstract

This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the differences of discretionary accruals in growth-mature stage and mature-stagnant stage. The data observation in this study is financial statement data of 341 manufacturing companies listed on Indonesia Stock Exchange in 2015-2017. The dependent variable is discretionary accruals that focuses on the piecewise linear model and the independent variables are the life cycle and the company age. Life cycle grouped into two critical point stages, namely the growth-mature stage and the mature-stagnant stage. Multiple linear regression is used to test hypotheses. The results show that there is a negative effect on growth-mature and mature stagnant in critical points of the discretionary accruals and there is a positive effect on the company age on discretionary accruals. Moreover, this study also proves that there are differences in discretionary accruals at growth-mature stage and mature-stagnant stage.
The role of government auditing in controlling the level of corruption in Indonesia Anggreni Dian Kurniawati; Yohanes Mario Pratama
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss1.art6

Abstract

The regional autonomy system has a great impact on the Indonesian local government to create good governance so as to prevent corruption. This study aims to examine the impact of detection of irregularities, audit opinion, and audit rectification on the level of corruption in provincial governments in Indonesia. The data collected in this research was the audit report of the Audit Board of the Republic of Indonesia and the annual report of The Corruption Eradication Commission in 34 provinces in 2015-2019. Further, the data was analyzed using multiple linear regression. The results indicate that the detection of irregularities and audit rectification has a positive impact on the level of corruption, while the irregularities and audit opinion do not have impact on the level of corruption. These results are expected to encourage the government to strengthen its financial supervision system.
ANALISA FRAUD DIAMOND DALAM PENDETEKSIAN TINDAKAN FINANCIAL SHENANIGANS Anggreni Dian Kurniawati
Modus Vol. 33 No. 2 (2021): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i2.4658

Abstract

ABSTRACTConflicts of interest between investors as principals and management as agents that often benefit one party, triggering fraud in financial reporting. Fraudulent financial statements can be indicated by the existence of financial shenanigans, namely opportunistic earnings management actions that cause the financial statements presented to be inconsistent with the actual company performance. The study used four components of the fraud diamond that were suspected of causing financial shenanigans to occur in the company. This study will use the earnings manipulation shenanigans. The sample of this research is companies listed on the Indonesia Stock Exchange with the 2016-2018 observation period. Hypothesis testing is done by using multiple regression tests. The results of this hypothesis testing indicate that the two components of fraud diamond, namely pressure proxied by financial targets and rationalization, which is proxied by total accruals, have a positive effect on financial shenanigans. The results of this study fail to prove that the other two components of fraud diamond, namely opportunities that are proxied by nature of industry, have a negative effect on financial shenanigans and the change of directors has no effect on financial shenanigans. The results of this study are expected to be a reference for auditors in detecting fraudulent financial statements that occur because of  financial shenanigans.Keywords:     earning manipulation shenanigans; financial shenanigans; financial statement fraud; fraud diamondABSTRAKKonflik kepentingan antara investor selaku prinsipal dengan manajemen selaku agen yang seringkali menguntungkan satu pihak sehingga memicu terjadinya kecurangan dalam pelaporan keuangan. Kecurangan laporan keuangan dapat ditandai dengan adanya tindakan financial shenanigans yaitu tindakan manajemen laba oportunistik yang menyebabkan laporan keuangan yang disajikan tidak sesuai dengan kinerja perusahaan sebenarnya. Penelitian menggunakan empat komponen fraud diamond yang diduga menyebabkan terjadinya tindakan financial shenanigans yang terjadi di perusahaan. Penelitian ini akan menggunakan earnings manipulation shenanigans. Sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode amatan tahun 2016-2018. Pengujian hipotesis dilakukan dengan menggunakan uji regresi berganda. Hasil pengujian hipotesis ini menunjukkan bahwa dua komponen fraud diamond yaitu tekanan yang diproksikan dengan target keuangan dan rasionalisasi yang diproksikan dengan total akrual berpengaruh positif terhadap financial shenanigans. Hasil penelitian ini tidak berhasil membuktikan bahwa dua komponen fraud diamond lainnya yaitu peluang yang diproksikan dengan nature of industry berpengaruh negatif terhadap financial shenanigans dan pergantian direksi tidak berpengaruh terhadap financial shenanigans. Hasil penelitian ini diharapkan dapat menjadi acuan auditor dalam melakukan pendeteksian terhadap kecurangan laporan keuangan yang terjadi karena adanya tindakan financial shenanigans ini.Kata kunci:     earnings manipulation shenanigans; financial shenanigans; kecurangan laporan keuangan; fraud diamond
PELATIHAN PEMBUKUAN AKUNTANSI DENGAN KOMPUTERISASI SEDERHANA PADA LURIK MULYATEX PEDAN KLATEN Cahyo Indraswono; Atika Jauharia Hatta; Toyibah Kusumawati; Y. Yohakim Marwanta; Muhammad Sabandi; Anggreni Dian Kurniawati; Kamalia Putri; Bianka Andriyani
Jurnal Dharma Bhakti Ekuitas Vol 7 No 1 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v7i1.564

Abstract

The purpose of this community service program is to improve the ability of Mulyatex Lurik craftsmen to manage their finances through simple accounting books. UMKM Mulyatex operates in the Pedan Klaten area, which is a lurik production center. The main issue for micro, small, and medium-sized enterprises (MSMEs) is the use of accounting books, which are still very simple, consisting of records in a small book relating to receivables owned by customers and debts owned by the owner. The method used by the servant to help improve financial management skills is carried out by providing structured training and assistance to carry out computer-based bookkeeping that is still simple, namely by using the Excel program that has been designed by the servant. The results of the service show better recording abilities, so that the Mulyatex lurik manager is able to find out how much profit is actually earned, determine the cost of production, and better record debts and receivables.Keywords: MSME accounting, computerized accounting, Mulyatex Lurik, community partnership program. ABSTRAKTujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kemampuan perajin lurik Mulyatex dalam mengelola keuangannya melalui pembukuan akuntansi sederhana. UMKM Mulyatex beroperasi di daerah Pedan Klaten yang merupakan sentra produksi lurik. Masalah utama dari usaha mikro, kecil dan menengah (UMKM) ini adalah penggunaan pembukuan akuntansi yang masih sangat sederhana, yaitu dengan menggunakan pencatatan pada buku kecil terkait piutang yang dimiliki pelanggan maupun hutang yang dimiliki oleh pemilik. Metode yang dilakukan oleh pengabdi untuk membantu meningkatkan kemampuan pengelolaan keuangan ini dilakukan dengan memberikan pelatihan dan pendampingan secara terstruktur untuk melakukan pembukuan berbasis komputer yang masih sederhana, yaitu dengan menggunakan program excel yang telah dirancang oleh pengabdi. Hasil pengabdian menunjukkan kemampuan pencatatan yang lebih baik, sehingga pengelola lurik Mulyatex mampu mengetahui berapa keuntungan yang sesungguhnya diperoleh, menetapkan harga pokok produksi, serta mencatat hutang dan piutang secara lebih baik.Kata kunci: akuntansi UMKM, komputerisasi akuntansi, lurik Mulyatex, program kemitraan masyarakat.
PENGARUH KARAKTERISTIK AUDITOR INDEPENDEN DAN AFILIASI KANTOR AKUNTAN PUBLIK BEREPUTASI TERHADAP KUALITAS AUDIT Anggreni Dian Kurniawati; Sisianti Dewi Putry; Cahyo Indraswono
Jurnal Akuntansi Dan Manajemen Vol 33 No 3 (2022): JAM Vol 33 No 3 Desember 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.67

Abstract

This study aims to provide empirical data about the impact of workload and auditor specialty, two independent auditor characteristics, on audit quality as well as the impact of affiliation with a reputable public accounting firm. In this study, absolute discretionary accruals using the Modified Jones technique are used as a proxy for audit quality. 129 manufacturing businesses registered on the Indonesia Stock Exchange for the years 2017 through 2020 comprise the sample for this study. Data from the Public Accounting Firm's 2017–2020 audited financial reports as well as PPPK data on the number of partners and clients are utilized. Purposive sampling was used to do the sampling. The study found that while the auditor specialization variable had no effect on audit quality, the workload variable had a positive effect on audit quality. The affiliation with a reputable public accounting firm has an effect on audit quality, however this study cannot prove it.