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TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG Wiwi Idawati; Fandi Wisudarwanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.1897

Abstract ˗ The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data obtained from the financial statements of property companies. The population in this study were 49 property companies listed on the Indonesia Stock Exchange. The sampling technique was purposive sampling in order to obtain a representative sample of 17 property companies. This study uses multiple regression analysis to test the hypothesis. Based on the research results indicate that Tax Avoidance and Operating Cash Flow do not have a significant effect on the cost of debt and collectively tax avoidance, institutional ownership, operating cash flow, leverage simultaneously affect the cost of debt. Keywords: Tax Avoidance; Institutional Ownership; Operating Cash Flow; Leverage; Cost of Debt

ASPEK-ASPEK INDIVIDUAL TERHADAP PERTIMBANGAN PROFESIONAL AUDITOR Wiwi Idawati
Behavioral Accounting Journal Vol 4 No 2 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The goal of this research was to determine “the effect of work experience and gender on audit judgement either partially or simultaneously”. This research is using “a causal-comparative and collection of data by distributing questionnaires to 101 auditors in 30 public accounting firm in Jakarta registered in 2013, with a minimum level position as a senior auditor to partner”. Tests conducted are “validity and realibility, classical assumption and hypothesis testing with multiple linear regression method”. This research was processed through the IBM SPSS 22 with research results showing that “simultaneously work experience and gender significantly affect audit judgement while partial, work experience is significant influence but gender is not significantly affect audit judgement”. For the Accountant Public Office should be open to the research, respondents should be more serious for reading the questions in the questionnaire and come to more training and seminars. For further research, we recommend adding another independent variable and the measurement of gender, should get the number of respondents men and women in equal numbers, so that the results obtained is presented facts on the ground.

MENCIPTAKAN KEUNTUNGAN BISNIS MELALUI STRATEGI CUSTOMERS PROFITABILITY BERDASARKAN ACTIVITY-BASED COSTING Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 2, No 2 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Massive changes occurring in the environment are giving effects to the business environment too,which causes cultural changes along with significant increase to the cost of living. More severe competition in the business should be faced by the companies with better ways of conducting the operations in order that competitive advantageous. One way to boost profi usually done by companies is to increase the sales, the idea of which lies on the traditional volume-related concept. The concept leads companies to accept products orders from customers without first investigating which will bring profit and which will not. This activity based costing system is able to calculate more accurately and precisely the cost that will go to the customers. The approach exercises the activities and costs consumed by each customer in calculating which will be preserved and which will be ended. The result is more efficient operation cost that enhances the profit. Key words: Business profit, customers profitability, Traditional costing system, Activity based costing system

PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT : ANTARA TIME PRESSURE, RISIKO AUDIT DAN MATERIALITAS Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 11, No 2 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

ABSTRACT: The purpose of the research is to examine and analyze the influence time pressure, audit risk and materiality to premature sign-off of audit procedures. The respondent of this research are auditors who working at Public Accountant Firms in DKI Jakarta. This reseearch used SPSS 21 (Statistical Product and Service Solutions). The result of this research are time pressure, audit risk and materility have an influence to premature sign-off of audit procedures simultaneously. Time pressure doesn’t have significantly influence to premature sign-off of audit procedure, but audit risk have significantly influence to premature sign-off of audit procedure and materiality have a negative influence to premature sign-off of audit procedure. Keyword : Time Pressure, Audit Risk, Materiality, Premature Sign-off of Audit Procedures ABSTRAK: Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh tekanan waktu, risiko audit dan materialitas terhadap sign-off awal prosedur audit. Responden dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di DKI Jakarta. Penelitian ini menggunakan SPSS 21 (Statistical Product and Service Solutions). Hasil dari penelitian ini adalah tekanan waktu, risiko audit dan materility memiliki pengaruh terhadap penandatanganan prematur prosedur audit secara bersamaan. Tekanan waktu tidak memiliki pengaruh signifikan terhadap penandatanganan awal prosedur audit, tetapi risiko audit memiliki pengaruh signifikan terhadap penandatanganan awal prosedur audit dan materialitas memiliki pengaruh negatif terhadap prosedur audit yang terlambat. Kata Kunci: Tekanan Waktu, Risiko Audit, Materialitas, Penandatanganan

PENGARUH KUALITAS INFORMASI AKUNTANSI MANAJEMEN DAN KUALITAS MANAJER DALAM PENGAMBILAN KEPUTUSAN TERHADAP KINERJA KEUANGAN RUMAH SAKIT (Studi Pada Rumah Sakit Umum di Kotamadya Bekasi) Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 3, No 1 (2010): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The purpose of this research is to identify: (1) whether the management accounting information quality of manager influence the decision making at public hospital in municipality of bekasi, and (2) whether decision making influence financial performance at public hospital in municipality of bekasi. The population of this research are all of public hospitals in municipality of bekasi, including those who owned by state and private. This research is conduct with cencus approach. Distribution and filling the questioner and interview were used to collect the data. The hypothesis of this research are: (1) accounting information quality and quality of manager influence the dicision making at public hospital in municipality of bekasi positively, and (2) the dicision making influence financial performance at public hospital in municipality of bekasi positively, these meet with data gathered from participant and then it was processed by using double linear regression analysis model. The result of this research shows that both of the management accounting information quality and quality of manager have positive influence on decision making simoutltantly. The decision making has positive influence on financial performance of public hospital in municipality of bekasi.Key Word: Management accounting information quality, quality of manager, decision making, and financial performance.

PENDEKATAN TEORI KONTINGENSI DALAM PERSPEKTIF PENGAMBILAN KEPUTUSAN MANAJEMEN Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Strict implementation of the budget may depend on such factors, the business strategy that is used and the external environment in which the company operates. Correspondence between contingency factor to the characteristics of budget management should get attention when making decisions to improve the performance of entities. Thus the contingency theory approach plays an important role in management decision-making perspective.Key words : Ketegasan Anggaran, Faktor Kontingen, Keputusan Manajemen.

PERSEPSI INTERNAL AUDITOR TENTANG PENGARUH KUALIFIKASI INTERNAL AUDITOR TERHADAP PENERAPAN STRUKTUR PENGENDALIAN INTERN PADA BANK UMUM PEMERINTAH CABANG BANDUNG Wiwi Idawati
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Purpose of this research is to empirically examine internal audit qualification that consist of: (1) Independence, (2) Professional skill, (3) Network Audit, (4) The implementation of audit activity, (5) Management of Internal Audit Department, (6) Work Experience, (7) The number of Internal Audit Staff, (8) Management Support, and (9) Audit Technology, the influence to the application of internal control structure.This research was done at the government owned commercial banks Bandung branch. The data was collected by giving questionnaire the chairman and staff of internal control. The method was used in this research was survey method, that is collecting technique and data analysis like opinion from the respondent through questionnaire and interview. To facilitate the analysis and the hypothetical tests, path analysis model was as used of 10.0 SPSS. The result of this research indicated that variables of the internal audit qualification have positive influential to the application of internal control structure in the amount of 99,73% and 0.27% from other variable out of this research. Partially indicated that: only three variable was not significant to the application of internal control structure to the government owned commercial banks Bandung branch, that consist of network audit, the number of audit staff , and audit technology, where as six of free variable: Independence, Professional skill, the implementation of audit activity, Management of Internal Audit Department, work experience, and Management Support , have significant influence to the application of internal control structure to the government owned commercial banks Bandung branch. Independence variable is the most influence variable to the application of internal control structure.Key words : Internal auditor, internal control structure

PENGARUH BOARD INDEPENDENCE, AUDIT COMMITTEE, DAN MANAGERIAL OWNERSHIP TERHADAP SUSTAINABILITY REPORTING PADA ASEAN CORPORATE GOVERNANCE SCORECARD Wiwi Idawati; Ayunda Novita Hanifah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2879

Abstract— This study aims to examine the influence of board independence, audit committee, and managerial ownership on sustainability reporting based on united nations sustainable development goals (un_sdgs). This study uses data from Public Companies in Indonesia based on the ASEAN Corporate Governance Scorecard listed on the Indonesia Stock Exchange. The hypothesis in this study was tested with descriptive statistics and panel data regression anlysis. The results of this study prove that board Independence has a negative effect on Sustainability Reporting. The results of the Audit Committee and Managerial Ownership have no correlation with Sustainability Reporting. Keywords: Board Independence; Audit Committee; Managerial Ownership; Sustainability Reporting.

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