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All Journal KEUNIS JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) The Indonesian Journal of Accounting Research
FITRIANY FITRIANY
Universitas Indonesia
Economics, Econometrics & Finance Education Social Sciences

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The Effect of Conservatism on Information Asymmetry SRI HANIATI; FITRIANY FITRIANY
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.234

Abstract

This study examines the influence of conservatism on information asymmetry. This research is conducted on non-financial companies, which were  listed on the BEI during 2007 to 2008. The conservatism was measured in some  models such as Givoly Hyan model (2000), Zhang model (2007), Kasznik model (1999), and market-based model (Duellman, 2006), whereas, asymmetrical accounting was measured with CSPREAD (Kanagaretnam etal.,2007). Zhang's model has the highest R2 (14.01%), and then followed by Givoly (2000) 13%, then others 11%. The research reveals that conservatism has a significant and negative correlation on information asymmetry. It supports Lafond and Watts (2006) which explains that conservatism has its role in reducing information asymmetry.This results suggest that IFRS should not abandon conservatism principles, because evidence shows that these principles reduce information asymmetry between managers and investors.
EVALUATING AUDIT MARKET COMPETITION AND PRICING IN INDONESIA Viska Anggraita; Fitriany Fitriany; Ramona Sinaga; Rio Ferdinand Kiantara
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.4470

Abstract

The purpose of this research is to examines how is the competition and pricing for audit services in the audit service market in Indonesia from the perspective of the auditors. This study uses a questionnaire with auditor respondents at manager level to audit partners. The data analysis technique used in this research is descriptive statistical analysis. By using a total of 414 respondents from audit firms Big 4 and non-Big 4, this research found that most of the respondents considered the audit service market competition in Indonesia to be high and agree that competition for audit services creates pressure that creates relatively low audit fee in Indonesia. The results of this study confirm and strengthen previous studies which using secondary data that the level of concentration of the audit services market is related to the level of competition for audit services and create pressure to reduce audit fee.  The implication of this research is that further research needs to be carried out using more objective secondary data to examine the impact of the level of competition of audit services on audit fees and audit quality as well as evaluating whether regulations are needed to determine minimum audit fees.
Audit Quality and Earning’s Management After the Implementation of Key Audit Matters – Jakarta’s Public Accountants Perspective Muhammad Fakhri; Fitriany Fitriany
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 1 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v9i1.14110

Abstract

The development of SA 701, and changes to SA 700, has led to a greater emphasis on “Key Audit Matters” (HAU) in the independent auditor’s report. HAUs are the parts of the financial statements that are important and require more attention during the audit process. HAUs are considered to increase the transparency and usefulness of the auditor’s report for stakeholders, as well as assist the auditor in communicating significant risk areas during the audit. This study aims to analyse the factors that influence audit quality, earnings management practices, and the impact of HAU implementation on audit reports in Indonesia. This research uses qualitative methods with direct interview data collection with public accountants in the area around DKI Jakarta. the results of this research found that material errors are considered crucial in audit quality. HAU-related changes help to reduce errors. Views on auditor independence influenced judgements on audits and compliance with auditing standards was key.  The introduction of HAU is considered to increase transparency.
Co-Authors Muhammad Fakhri Ramona Sinaga Rio Ferdinand Kiantara SRI HANIATI Viska Anggraita