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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ipteks Terapan : research of applied science and education
Dewi, Murdiyati
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
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INTEGRATED REPORTING DAN KEPUTUSAN INVESTASI: PRINSIP KONEKTIVITAS DAN TIME HORIZON INVESTASI Murdiyati Dewi; Dian Agustia; Ardianto Ardianto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.556 KB) | DOI: 10.24034/j25485024.y2019.v3.i2.4157

Abstract

Pelaporan terintegrasi adalah laporan yang berisi informasi keuangan dan non-keuangan yang mengkomunikasikan proses penciptaan nilai oleh perusahaan. Salah satu prinsip utama pelaporan terintegrasi adalah prinsip konektivitas. Penelitian ini bertujuan menguji pengaruh konektivitas dan time horizon investasi terhadap keputusan jumlah investasi. Penelitian ini  menggunakan pendekatan eksperimen dengan desain faktorial 2 x 2 dengan responden 87 mahasiswa S1 akuntansi sebagai surrogate investor non profesional. Material kasus adalah bagian laporan terintegrasi salah satu perusahaan dalam database International Integrated Reporting Council, dengan modifkasi dalam bentuk diagram yang menggambarkan konektivitas informasi dan modal. Hipotesa diuji dengan ANOVA dan efek dari perlakuan dengan uji post hoc. Hasil menunjukkan bahwa investor non profesional dengan laporan terintegrasi berkonektivitas tinggi memiliki keputusan jumlah investasi lebih besar dari investor non profesional dengan laporan terintegrasi berkonektivitas rendah. Sebaliknya, investor non-profesional dengan laporan terintegrasi berkonektivitas tinggi dan investasi jangka panjang memutuskan jumlah investasi lebih besar dari investor non-profesional dengan laporan terintegrasi berkonektivitas rendah dan investasi jangka pendek, adalah tidak didukung. Hasil penelitian menunjukkan prinsip konektivitas dapat meningkatkan kemanfaatan keputusan dari laporan terintegrasi.  
Fungsi Internal Audit dan Manajemen Risiko Perusahaan: Sebuah Tinjauan Literatur Balqis Nagita Fillia Zunaedi; Hayyu Rachma Annisa; Murdiyati Dewi
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1159

Abstract

In this qualitative study, it became clear that an evolution towards a higher level of risk-based auditing is absolutely necessary, if internal auditors are to play an important role in risk management. The implementation of effective risk management is the key to the success of a company. This article aims to provide a literature review related to the role of the internal auditor function in carrying out effective and efficient risk management. The explanation of this article can add to the literature related to the role of internal auditors in implementing corporate risk management and can assist company management in selecting internal auditors so that company goals can be achieved. Thus, the company can have an optimal level of risk according to the company's risk appetite. Internal auditors are also required to uphold the professional standards of internal audit in carrying out their duties so as to provide the best guarantee for the company.
EFFECT OF EFFECTIVENESS AUDIT COMMITTEE, INTERNAL AUDIT AND QUALITY OF AUDIT ON PROFIT MANAGEMENT Fristy Dwi Andita Salama; Murdiyati Dewi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 1 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1050.831 KB) | DOI: 10.22216/jit.v%vi%i.761

Abstract

The importance of Earnings Management for management is to determine the direction of Stakeholder decisions, it is very important, but Stakeholders will receive a bad impact from Earnings Management because of the number game practice carried out by management such as not obtaining invalid and adequate data so that in determining action they cannot take the right things. should be for the company (Sulistyanto, 2008). When earnings management actions are revealed, this has another effect, namely bad management which will have a major impact on the company, consequently reducing the trust of external parties to the company's managers (Berger & DeYoung, 1997). So, it is advisable to take several steps to strengthen the quality of corporate governance, including the effectiveness of the audit committee, internal audit and external audit practices (Yassin & Nelson, 2012)
Co-Authors Ardianto Ardianto Balqis Nagita Fillia Zunaedi Dian Agustia Fristy Dwi Andita Salama Hayyu Rachma Annisa