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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking Studia Religia: Jurnal Pemikiran dan Pendidikan Islam
Arief Himawan
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PENGARUH CORPORATE GOVERNANCE, AUDITOR EKSTERNAL, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Nuraini, 10.05.52.0143; Himawan, Arief
Students Journal of Accounting and Banking Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

Intention of this research is to analyse corporate governance influence, external auditor, and firm size to the integrity of the financial statements. Integrity of financial statement is how far the financial statement presented show downright and real correct information. Samples are 33 industry of banking on the Stock Exchange of samples (n) = 145.The results showed that there was significant effect between audit committee and external auditor for the integrity of the financial statements, while institutional ownership and independent directors is no significant influence, and there is a significant negative effect between the firm size on the integrity of financial statements.Keyword : institutional ownership, independent commissioner, audit committee, external auditors, firm size, and the integrity of the financial statements.
PENGARUH INDEPENDENSI AUDITOR, AUDITOR EKSTERNAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2010–2013 Aji Pambudi Utomo, 10.05.52.0088; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

Integrity of financial statements is the extent to which the financial statements are presented with the right information and honest. This study examines the effect of auditor independence, quality audit and corporate governance mechanisms on the integrity of financial statements. This study uses the companys financial statements are included in the LQ45 in Indonesia Stock Exchange in 2010-2013 as many as 45 companies setian year. Samples in this study were 23 companies LQ45 fourth consecutive year - were listed on the Indonesia Stock Exchange in 2010 - 2013. The data used in this research is secondary data and sample selection companies using purposive sampling and analysis methods using multiple regression analysis. Results of testing the hypothesis in this study showed that only one variable which is a measure of the board of commissioners positive effect on the integrity of financial statements, while the independence of auditors, external auditors, the number of audit committee, the number of independent directors, institutional ownership, ownership manajerian not affect the integrity of financial statements.  Keywords: Auditor Independence, Corporate Governance, Integrity of Financial Statements
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Kantor BPK RI Perwakilan Provinsi Jawa Tengah) Ayu Lastari, 12.05.52.0039; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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The Audit Board of the Republic of Indonesia (BPK RI) Representatives of the Province of Central Java is representative of the BPK that has an important task to exercise control over the financial management of Java provincial government Tengah. Sehingga purpose of the CPC it self can be realized that the financial management of the State order, obey laws invitation to the results of the quality that can be utilized as needed. This study examined the effect of auditor experience, the complexity of the task, the pressure obedience, knowledge of auditors, and gender on audit judgment. This research was conducted at the Supreme Audit Agency Representatives of the Province of Central Java. Data used in this study, the primary data. Sources of primary data in this study were obtained directly from the auditors who worked at the Supreme Audit Agency Representatives of the Province of Central Java as many as 58 samples. By using multiple linear regression techniques. The results showed that the auditors experience, the complexity of the task, the pressure obedience, knowledge and gender auditor positive and significant impact on decision making for the auditor to perform an audit judgment.  Keywords: Auditor Experience, Complexity of The Task, Pressure Obedience, Knowledge, Gender Auditor
PENGARUH KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2014) Devy Sari Apriyani, 10.05.52.0196; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to examine and analyze the effect of the debt policy, investment decision, and the total cash flow to the firm value . Every company has a goal to maximize the welfare of the owners by raising the value of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2011-2014. The sampel was conducted using purpose  sampling. The samples used were 101 manufacturing companies. The data used is secondary data abtained from the Financial Statements and the Indonesia Capital Market Directory (ICMD). The analysis technique used is multiple linear regression analysis. The results of this study indicate that the debt policy, investment decisions, and total cash flow significant negative effect on the value of the company. Keywords: Debt Policy, Investment Decision, Total Cash Flow, Enterprise Value
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Anggia Restu Maulida, 12.05.52.0037; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study was to analyze the influence of time pressure, the risk of audit, review and quality control procedures, organizational commitment, professional commitment, audit experience, ethical awareness, and self-esteem supervision measures against premature termination on audit procedures. The population in this study is the auditor who works at KAP Central Java and Yogyakarta (DIY). The research sample was determined by Convenience Sampling (Sampling ease), which means the sample was taken spontaneously or by accident investigators met with respondents according to their characteristics. This study uses multiple regression analysis. The results of this study that partially (1) Time Pressure has a positive and significant impact on the premature termination of audit procedures; (2) Risk Audit has a positive and significant impact on the premature termination of audit procedures; (3) Review Procedure and Quality Control has a positive and significant impact on the premature termination of audit procedures; (4) Organizational Commitment has no effect on the premature termination of audit procedures; (5) Commitments Professionals have a significant negative effect on premature termination on the audit procedures; (6) Audit experience has no effect on the premature termination of audit procedures; (7) The Ethical Awareness has no effect on the premature termination of audit procedures; (8) Measures of Supervision has a negative and significant impact on the premature termination of audit procedures; and (9) Self Esteem has no effect on the premature termination of audit procedures.  Keywords: Time Pressure, Risk Audit, Review Procedure And Quality Control, Organizational Commitment, Professional Commitment, Experience Audit, Ethical Awareness, Action Supervision, Self Esteem and Premature Termination Of The Audit Procedures
PENGARUH INDEPENDENSI, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PENGALAMAN, DAN SKEPTISME PROFESIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR UNTUK MELAKUKAN OPINI AUDIT (Studi Empiris Pada BPK RI Perwakilan Provinsi Jawa Tengah) Siti Anisa, 12.05.52.0041; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examines the effect of independence, intellectual, and spiritual intelligence, experience, and professional skepticism towards decision making for the auditorto perform the audit opinion. This research is done in a auditing firm Central Java. Data used in this study are primary data. The data in this study were obtained directly from the auditors who worked at auditing firm Central Java as many as 58 samples by purposive sampling using multiple linear regression techniques. The results showed that the independence, intellectual, spiritual intelligence, experience, and positive professional skepticsm had significant impact on decision making for the auditor to perform the audit opinion.Keywords: Independence, Intellectual, Emotional, Spiritual Intelligence, Experience, Professional Skepticsm
PENGARUH INDEPENDENSI AUDITOR, AUDITOR EKSTERNAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN LQ45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2010 – 2013 Aji Pambudi Utomo, 10.05.52.0088; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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

Abstract

Integrity of financial statements is the extent to which the financial statements are presented with the right information and honest. This study examines the effect of auditor independence, quality audit and corporate governance mechanisms on the integrity of financial statements. This study uses the companys financial statements are included in the LQ45 in Indonesia Stock Exchange in 2010-2013 as many as 45 companies setian year. Samples in this study were 23 companies LQ45 fourth consecutive year - were listed on the Indonesia Stock Exchange in 2010 - 2013. The data used in this research is secondary data and sample selection companies using purposive sampling and analysis methods using multiple regression analysis. Results of testing the hypothesis in this study showed that only one variable which is a measure of the board of commissioners positive effect on the integrity of financial statements, while the independence of auditors, external auditors, the number of audit committee, the number of independent directors, institutional ownership, ownership manajerian not affect the integrity of financial statements. Keywords: Auditor Independence, Corporate Governance, Integrity of Financial Statements
FAKTOR - FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI PADA KANTOR AKUNTAN PUBLIK (KAP) JAWA TENGAH Badrul Huda, 12.05.52.0146; Himawan, Arief
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This research is motivated by the development of information technology, especially for auditors dealing with clients from the outside and limited time. The purpose of this study was to describe the influence of social factors, conformity duty, long-term consequences, affect, complexity and conditions memfasilitaasi the utilization of information technology in Central Java.  The population of this study is the KAP located in Central Java are registered with the Insitute Akuntan Publik Indonesia (IAPI) in January 2016. The sampling method used Concinience Sampling method. The sample in this study is 23 KAP by the number of 59 respondents. Data were collected by questionnaire directly performed at KAP is located in central java to Surakarta, Semarang and Purwokerto. Data analysis using linear regression models. The results of this study the suitability of variable assignment addressing significant positive effect. social variables, complexity menunujukan positive effect was not significant and variable Affect showed a significant negative influence as well as the long-term consequences, conditions that facilitate showed significant negative effect on the utilization of information technology.  Keywords: Social, Suitability Task, Long-term Consequences, Affect, Complexity, Conditions That Facilitate, Utilization of Information Technology, Information Technology, Auditor
PENGARUH KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2014) Devy Sari Apriyani, 10.05.52.0196; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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

Abstract

The purpose of this study was to examine and analyze the effect of the debt policy, investment decision, and the total cash flow to the firm value . Every company has a goal to maximize the welfare of the owners by raising the value of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2011-2014. The sampel was conducted using purpose  sampling. The samples used were 101 manufacturing companies. The data used is secondary data abtained from the Financial Statements and the Indonesia Capital Market Directory (ICMD). The analysis technique used is multiple linear regression analysis. The results of this study indicate that the debt policy, investment decisions, and total cash flow significant negative effect on the value of the company. Keywords: Debt Policy, Investment Decision, Total Cash Flow, Enterprise Value
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Anggia Restu Maulida, 12.05.52.0037; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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

Abstract

The purpose of this study was to analyze the influence of time pressure, the risk of audit, review and quality control procedures, organizational commitment, professional commitment, audit experience, ethical awareness, and self-esteem supervision measures against premature termination on audit procedures. The population in this study is the auditor who works at KAP Central Java and Yogyakarta (DIY). The research sample was determined by Convenience Sampling (Sampling ease), which means the sample was taken spontaneously or by accident investigators met with respondents according to their characteristics. This study uses multiple regression analysis. The results of this study that partially (1) Time Pressure has a positive and significant impact on the premature termination of audit procedures; (2) Risk Audit has a positive and significant impact on the premature termination of audit procedures; (3) Review Procedure and Quality Control has a positive and significant impact on the premature termination of audit procedures; (4) Organizational Commitment has no effect on the premature termination of audit procedures; (5) Commitments Professionals have a significant negative effect on premature termination on the audit procedures; (6) Audit experience has no effect on the premature termination of audit procedures; (7) The Ethical Awareness has no effect on the premature termination of audit procedures; (8) Measures of Supervision has a negative and significant impact on the premature termination of audit procedures; and (9) Self Esteem has no effect on the premature termination of audit procedures.  Keywords: Time Pressure, Risk Audit, Review Procedure And Quality Control, Organizational Commitment, Professional Commitment, Experience Audit, Ethical Awareness, Action Supervision, Self Esteem and Premature Termination Of The Audit Procedures
Co-Authors 10.05.52.0143 Nuraini Aji Pambudi Utomo, 10.05.52.0088 Aji Pambudi Utomo, 10.05.52.0088 Anggia Restu Maulida, 12.05.52.0037 Anggia Restu Maulida, 12.05.52.0037 Ayu Lastari, 12.05.52.0039 Ayu Lastari, 12.05.52.0039 Badrul Huda, 12.05.52.0146 Badrul Huda, 12.05.52.0146 Devy Sari Apriyani, 10.05.52.0196 Devy Sari Apriyani, 10.05.52.0196 Djoko Wahjudi Siti Anisa, 12.05.52.0041 Siti Anisa, 12.05.52.0041 Zainuddin Maliki