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All Journal Kinerja Jurnal Teknik Sipil Jurnal BISNIS & KEWIRAUSAHAAN Jurnal Akuntansi dan Keuangan Indonesia
Fitriany Fitriany, Fitriany
Mahasiswa Rekayasa Kelautan, Program Magister Teknik Sipil FTSL-ITB.
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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK Siregar, Sylvia Veronica; Fitriany, Fitriany; Wibowo, Arie; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality.
PENGARUH WORKLOAD DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KUALITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Setiawan, Liswan; Fitriany, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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This research aims to find empirical evidence about the impact of workload and specialization of auditors on audit quality. This research will also examine whether the quality of the audit committee can strengthen or weaken impact of workload and specialization on audit quality. This research uses four measures of workload. The results of this research indicate that the workload has a negative impact on audit quality and audit committee reduces the negative impact of workload on audit quality. One regression found that specialization has a positive effect on the quality of audit but the audit committee has no role to strengthen the positive effect of specialization on audit quality. These results indicate that when the auditor is a specialist, the audit committee has no effect in improving the audit quality. The implications from this study is that accounting firm must consider the workload of their auditor. Government also need to consider rules on workload in an accounting firm to maintain audit quality. The role of audit committees also needs to be increased because it is proved can reduce the negative impact of workload to audit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR Fitriany, Fitriany; Gani, Lindawati; Siregar, Sylvia Veronica; Marganingsih, Arywarti; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.
PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW Cahyaningrum, Puspita Hardina; Fitriany, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
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This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research. The sample of this study was 247 companies listed in Indonesia Stock Exchange for the years 2008-2010. The results show that modified audit opinion, except unqualified opinion with explanatory paragraph about going concern, did not affect borrowing cash flow because audit opinion was not the only consideration for granting credit by creditors. Companies receiving modified audit opinion were proven using more operating cash flow for investing shown in investment cash flow, especially companies receiving unqualified opinion with explanatory paragraph about going concern.
PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Haryono, Selly Anggraeni; Fitriany, Fitriany; Fatima, Eliza
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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The objective of this study is to empirically examine non-linear (quadratic) effect of capital structure on firm performance (Tobin’s q dan ROA) and also the effect of Multiple Large Shareholder Structure (MLSS) and institutional ownership on firm performance. The sample is a non-financial company listed on the Indonesia Stock Exchange with the study period 2009-2012. Data obtained from Data Stream and IDX website. Using fixed effect panel regression, this research finds that the capital structure has a quadratic (concave) effect on firm performance measured by ROE with maximum point at debt to equity of 1.95. This result indicates that the total debt that maximizes the company's performance is 1.95 of the total capital. The study also finds that increasingly large multiple shareholder structures (MLSS) will decrease firm performance, while higher institutional ownership will improve company performance.
Co-Authors Arie Wibowo Cahyaningrum, Puspita Hardina Cahyaningrum, Puspita Hardina Dwi Martani Fatima, Eliza Fatima, Eliza Haryono, Selly Anggraeni Haryono, Selly Anggraeni Hilda Rosietta, Hilda Lindawati Gani M. Taufan Tukuboya, M. Taufan Marganingsih, Arywarti Ricky Lukman Tawekal, Ricky Lukman Setiawan, Liswan Setiawan, Liswan Sidharta Utama Sylvia Veronica Siregar Viska Anggraita, Viska Zainal Abidin