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Pengaruh Kualitas Auditor, Kondisi Keuangan, Kepemilikan Perusahaan, Disclosure, Pertumbuhan Perusahaanm dan Debt Default terhadap Penerimaan Opini Audit Going Concern Elia Hinarno; Maria Stefani Osesoga
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 8 No 2 (2016): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The objective of this study was to obtain empirical evidence about the effect of auditor’s quality, financial condition, company’s ownership, disclosure, company’s growth, and debt default on the acceptance of going concern audit opinion. The object of this study is the manufacture companies listed in Indonesia Stock Exchange in 2011 -2014. Samples of this research were taken by using purposive sampling as many as 8 manufactures company. Criteria taken among companies that publish annual report with financial statements audited by an external auditor in the year 2011 – 2014, financial statements period is begin on 1 January and ended on 31 December, using rupiah as a currency, and have a net loss at least 2 periods in a row. This research use regression logistic, because the dependent variable measured by nominal scale. In testing the simultaneous significant auditor’s quality, financial condition, institutional’s ownership, managerial’s ownership, disclosure, company’s growth, and debt default have significant effect towards going concern audit opinion. In T test, in partial, the independent variabel auditor’s quality, financial condition, institutional’s ownership, managerial’s ownership, disclosure, company’s growth, and debt default, does not have a significant effect on the auditor in the provision of going concern audit opinion. Keywords: Auditor’s Quality, Company’s Growth, Debt Default, Disclosure, Financial Condition, Going Concern, Institutional’s Ownership, Managerial’s Ownership.

PENGARUH LEVERAGE, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS: Chintya Christella; MARIA STEFANI OSESOGA
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

The objective of this research is to obtain empirical evidence about the effect of leverage, profitability, institutional ownership, liquidity, and firm size toward financial distress. In this study, leverage was measured by Debt Ratio (DTA), profitability was measured with Net Profit Margin (NPM) and liquidity was measured by Current Ratio (CR). While financial distress was measured by Altman Z-score. Sample in this research was selected by using purposive sampling method and the secondary data used in this research is analyzed by using multiple regression method. The samples in this research were 23 firms that has been registered as manufacturer sector industry in the Bursa Efek Indonesia (BEI) for the year 2014-2016 consecutively. The results of this study are (1) leverage (DTA) has significant effect towards financial distress, (2) profitability (NPM) has significant effect on financial distress, (3) institutional ownership does not affect financial distress, (4) liquidity (CR) does not affect financial distress, and (5) firm size does not affect financial distress.

PENGARUH PENGALAMAN AUDITOR, KEAHLIAN AUDITOR, INDEPENDENSI, TEKANAN KETAATAN, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT Nadya Vincent; MARIA STEFANI OSESOGA
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 11 No 1 (2019): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

This research aims to determine the effect of auditor's experience, auditor's expertise, independence, compliance pressure, and task complexity on audit judgement. The data used in this study was primary data. This research was conducted by distributing questionnaires to auditors working in Public Accounting Firm located in Jakarta and Tangerang in 2018-2019. Auditors who become respondents were auditors with work experience of more than three years and educated at least bachelor degree (S1) in accounting. There were 208 questionnaires distributed for this research, but only 166 questionnaires were returned and 104 questionnaires were used in this research using multiple linear regression. The result of this research are (1) auditor’s experience has no effect on audit judgement, (2) auditor’s expertise has a significant effect on audit judgement, (3) independence has a significant effect on audit judgement, (4) compliance pressure has no effect on audit judgement, (5) task complexity has a significant effect on audit judgement, and (6) auditor’s experience, auditor’s expertise, independence, compliance pressure, and task complexity have a significant effect on audit judgement.

ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI 2015-2017) Maria Jeannifer Lie; MARIA STEFANI OSESOGA
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Abstract- The objective of the research is to obtain empirical evidence of the effect of Return on Assets, Current Ratio, Debt to Equity Ratio, and Managerial Ownership towards Dividend Payout Ratio. Companies need to know any factors to determine the optimal dividend policy. The sample in this research is selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. The total amount of sample in this research is 13 firms which is registered as manufacturing sector in BEI for the year 2015-2017; published financial reports using Rupiah currency; audited by independent auditor; published financial reports for January 1 until December 31 periods, have positive net income, declared cash dividend, did not do stock split/ reverse stock split; and have managerial ownership on shareholders structure. The result of this research are Return on Assets, Current Ratio, Debt to Equity Ratio, and Managerial Ownership simultaneously has significant effect towards Dividend Payout Ratio. Partially, variable Return on Assets, and Managerial Ownership have positive significant effect on Dividend Payout Ratio. While Current Ratio and Debt to Equity Ratio does not have significant effect towards Dividend Payout Ratio.

KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN RITEL WILAYAH TANGERANG, TANGERANG SELATAN, JAKARTA, DAN BOGOR) Maria Stefani Osesoga
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1699

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system. Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.

Real Earnings Management, Firm Performance, and Corporate Governance Mechanism Maria Stefani Osesoga; Rosita Suryaningsih; Febryanti Simon
Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i2.576

The purpose of this study is to analyze the impact of real earnings management on firm performance and the impact of corporate governance as an intervening variable in the relationship between real earnings management and firm performance. The object are companies include in Corporate Governance Perception Index during 2015-2019 and listed in Indonesia Stock Exchange (IDX) and analyzed by using path analysis method. Real earnings management has a significant effect on the firm performance. Furthermore, with corporate governance mechanism within the company, real earnings management significantly affect firm performance. This research is meaningful, but has limitations. The result cannot be generalizing because the sample only companies that listed in CGPI and IDX period 2015-2019. The research implication are as follows: top level management should be cautious about credit policy, cash flow from operation, discretionary expenditures, and production. Earnings management is one of variable that the most prevalent in recent studies but the proxy for earnings management in the recent studies used discretionary accrual. In this research, real earnings management is used to indicate earnings management which measured by abnormal cash flow from operation. Thus, it may provide some contribution to the literature.

PENGARUH IKATAN KEPENTINGAN KEUANGAN, PEMBERIAN JASA LAIN, AUDIT TENURE, PERSAINGAN KANTOR AKUNTAN PUBLIK DAN AUDIT FEE TERHADAP INDEPENDENSI PENAMPILAN AUDITOR Tiara Milka Wicita; Maria Stefani Osesoga
Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of this study was to examine the impact of the financial interest, non-audit services, audit tenure, competition between Public Accountant Firm, and audit fee toward auditor’s independency in appearance. The study was conducted using a survey method to provide the questionnaries to auditors in Public Accountant Firm. The data used in this study was primary data. The population of this study was auditors working at Public Accountant Firm. The sample of this study were auditors working at Public Accountant Firm in Jakarta and Tangerang which provides non-accounting services at least in one year of service and bachelor degree in level of education. There were 185 questionnaries distributed for this research, but only 134 questionnaries returned and 126 questionnaries used in this research using multiple linear regressions. The result of this study were (1) financial interest has no impact toward auditor’s independency in appearance, (2) non-audit services has no impact toward auditor’s independency in appearance,(3) audit tenure has no impact toward auditor’s independency in appearance, (4) competition between Public Accountant Firm has no impact toward auditor’s independency in appearance, (5) audit fee has significant impact toward auditor’s independency in appearance.

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