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ANALISIS PENGARUH KARAKTERISTIK PERSONAL TERHADAP PERILAKU MENYIMPANG PELAKSANAAN AUDIT Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This study aims to analysis the impact of personal characteristic toward dysfunctional audit behaviour. The characteristic personal as independent variabel consist of gender, education level and job experience.Sample in this research is auditors who work in Public Accounting Office in Jakarta. Data is collected by quetioner and the result survey is 130 auditors.Data analysis used Statistical Package for the Social Sciences versi 24.The result of this study show that education and job experience have effected toward dysfunctional audit behavior, while gender has not effected toward dysfunctional audit behavior.

ANALISIS PENGARUH KARAKTERISTIK PERSONAL TERHADAP PERILAKU MENYIMPANG PELAKSANAAN AUDIT Ridaryanto, Petrus
Balance : Jurnal Akuntansi, Auditing dan Keuangan Vol 14, No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Balance : Jurnal Akuntansi, Auditing dan Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.172 KB)

This study aims to analysis the impact of personal characteristic toward dysfunctional audit behaviour. The characteristic personal as independent variabel consist of gender, education level and job experience.Sample in this research is auditors who work in Public Accounting Office in Jakarta. Data is collected by quetioner and the result survey is 130 auditors.Data analysis used Statistical Package for the Social Sciences versi 24.The result of this study show that education and job experience have effected toward dysfunctional audit behavior, while gender has not effected toward dysfunctional audit behavior.Â Keywords: dysfunctional audit behavior, gender, education level and job experience.

EFFECT OF EXECUTIVE COMPENSATION AND BOARD GOVERNANCEON QUALITY OF SUSTAINABILITY AND FINANCIAL REPORTING ON FINANCIAL INSTITUTIONS ON IDX Petrus Ridaryanto; Almatius Marsudi
AJAR Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i01.275

This study will examine the impact of executive compensation and board governance on the level of investment in sustainability practices and sustainability reporting quality and examine the relationship between sustainability reporting quality and financial reporting quality in financial services companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study was to examine the effect of executive compensation and board governance on the quality of sustainability reporting in State-Owned Enterprises (BUMN) and financial institutions on the IDX. Observations will be made for the 2015-2019 period. The number of state-owned companies is around 120 companies and financial institutions are 95 companies. The total sample companies are 215 sample companies. The quality of sustainability reporting is measured by content analysis. This study will analyze all hypotheses using multiple regression. The results show that executive compensation and board governance have no effect on the quality of the sustainability report, and the quality of the sustainability report has a positive effect on the quality of financial reports

PENGARUH KARAKTERISTIK KOMITE AUDIT, FUNGSI AUDIT INTERNAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN SUKARELA: THE EFFECT OF THE CHARACTERISTICS OF THE AUDIT COMMITTEE, THE FUNCTION OF INTERNAL AUDIT, AND THE QUALITY OF AUDIT ON VOLUNTARY DISCLOSURE Felisitas Nicko; Petrus Ridaryanto; Renato Sitompul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.62-71

The aim of this study is to build empirical evidence that audit committee composition, internal audit function, and audit quality all have an impact on voluntary disclosure. Data in this study was collected from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2015 to 2019. In this study, samples were determined using purposive sampling techniques with criteria tailored to data requirements. After sampling, the total number of samples was 150. To reduce data bias, the data analysis method first used Ordinary Least Squares (OLS) along with the classical assumption test procedure. The findings show that the characteristics of the audit committee, internal audit function, and audit quality have a positive effect on voluntary disclosure.

ANALISIS PENGARUH KARAKTERISTIK PERSONAL TERHADAP PERILAKU MENYIMPANG PELAKSANAAN AUDIT Petrus Ridaryanto
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This study aims to analysis the impact of personal characteristic toward dysfunctional audit behaviour. The characteristic personal as independent variabel consist of gender, education level and job experience.Sample in this research is auditors who work in Public Accounting Office in Jakarta. Data is collected by quetioner and the result survey is 130 auditors.Data analysis used Statistical Package for the Social Sciences versi 24.The result of this study show that education and job experience have effected toward dysfunctional audit behavior, while gender has not effected toward dysfunctional audit behavior.

ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT Esther Monica Setiawan; Petrus Ridaryanto
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3510

This study examine the effect of Board of Commissioner’s Effectiveness, as measured by ther size, gender diversity and board of commissioners’s education and the Audit Committee’s Effectiveness as measured by size, number of meetings, and the audit committes’s accounting education onthe quality of sustainability report. This study uses the secondary data from mining companies from 2015 to 2019 from IDX. The sample selection method used is purposive sampling, obtained 12 companies with total of 43 sample. The analytical method used is multiple regression analysis with SPSS 26. The results showed that the size of board of commissioners, the gender diversity of the board of the commissioners, the education of the board of the commissioners, the size of the audit committee had no effect on the audit quality of the sustainability report so that all of the hypotheses that had been made were rejected.

KEWIRAUSAHAAN DAN PENYUSUNAN PEMBUKUAN SEDERHANA DI KECAMATAN SUKMAJAYA (DEPOK) Lily Suhaily; Sinta Boentoro; Petrus Ridaryanto
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

In Indonesia most men who work outside the home to make a living, while most women / housewives are only at home to take care of children and husbands. With mediocre economic conditions, housewives should work to increase family finances. If family finances are adequate, children can be sent to college, therefore the later successful children can increase their parents' dignity and improve the country's economy. In connection with this, in Sukmajaya Depok District there are still many housewives who do not have a side job therefore there is no income to increase their family finances. To be able to work outside the home, these housewives want to increase the knowledge of skills that can provide additional household income. One simple skill that may be given to housewives is the skill of cutting hair. The method of activity used in community service is a training method for housewives in Tirtajaya Village Hall, Sukmajaya Subdistrict, Depok. Community service activities in the form of training were held for 1 day, on May 17, 2017, pk. 12.00 to 15.00 at Tirtajaya Depok Village Hall. As many as forty housewives enthusiastically participated in training from start to finish. At the end of this training, The evaluation was conducted where participants were asked to fill out questionnaires related to the training provided. The survey results showed that most housewives expressed satisfaction with the training provided and would follow what was obtained in the training that had been given by speakers from FEB Unika Atma Jaya.

KEWIRAUSAHAAN DENGAN MENGGUNAKAN TEKNIK BISNIS ON LINE DI ORMAS KRN DEPOK Petrus Ridaryanto; Sinta Boentoro; A. S. Marsudi
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

The development of the use of information technology by the people in Indonesia by using internet media currently greatly affects various sectors of social activities, including trading activities. Buying and selling activities carried out by the community today are referred to as on-line/online business activities. In online business activities, buyers only need to identify products, orders and payments via the internet, so this will make it more efficient for the buyer because it does not require transportation costs to go to the market or to the seller's shop, as well as this will also benefit the producer. or sellers because they no longer need to rent a place to sell their products. Currently, online business activities have been carried out by traders or producers of medium and large size. However, for small and micro-sized entrepreneurs, there are still many who have not been able to adjust to doing online business, as is the case with small entrepreneurs who join the National People's Coalition Mass Organization (Ormas KRN) Depok City, almost all of them have not used the internet media for their business activities. This condition resulted in a decrease in their sales turnover. Departing from this condition, the community service team at the Faculty of Economics and Business Atma Jaya Unika collaborated with the KRN Ormas to conduct entrepreneurial training activities using internet media to carry out their business activities called online business techniques, with the aim that entrepreneurs who are members of the KRN Ormas can start using the media. internet to sell their merchandise. The activity was carried out on June 12, 2021, which was attended by 17 small entrepreneurs. The training method is the lecture method, question and answer and discussion as well as visualization of the use of several online business techniques. To ensure follow-up on the implementation of online business activities for entrepreneurs who are members of the KRN Ormas, the community service team at the Faculty of Economics and Business Atma Jaya University provides assistance opportunities to implement online business programs through online telecommunications.

ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT Esther Monica Setiawan; Petrus Ridaryanto
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3510

This study examine the effect of Board of Commissioner’s Effectiveness, as measured by ther size, gender diversity and board of commissioners’s education and the Audit Committee’s Effectiveness as measured by size, number of meetings, and the audit committes’s accounting education onthe quality of sustainability report. This study uses the secondary data from mining companies from 2015 to 2019 from IDX. The sample selection method used is purposive sampling, obtained 12 companies with total of 43 sample. The analytical method used is multiple regression analysis with SPSS 26. The results showed that the size of board of commissioners, the gender diversity of the board of the commissioners, the education of the board of the commissioners, the size of the audit committee had no effect on the audit quality of the sustainability report so that all of the hypotheses that had been made were rejected.

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