Christina Dwi Astuti
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Published : 18 Documents
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Pengaruh Profitabilitas Perusahaan Terhadap Ketepatan Waktu Pelaporan Laporan Keuangan Mellyana, Dina; Astuti, Christina Dwi
Akuntansi Krida Wacana vol. 5 no. 3 Sseptember 2005
Publisher : Akuntansi Krida Wacana

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Pengaruh Kinerja Keuangan Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Suryaveni, Adies Frima; Astuti, Christina Dwi
Akuntansi Krida Wacana vol. 4 no. 3 September 2004
Publisher : Akuntansi Krida Wacana

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Faktor- Faktor Pemilihan Metode Akuntansi Persediaan Berdasarkan Ricardian Hipotesis Astuti, Christina Dwi
Akuntansi Krida Wacana vol. 5 no. 3 Sseptember 2005
Publisher : Akuntansi Krida Wacana

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Kompetensi Moral Akuntan Publik Yanti, Harti Budi; Hasnawati, Hasnawati; Astuti, Christina Dwi; Kuntjoro, Haryo
PENELITIAN DAN KARYA ILMIAH Vol 3, No 1 (2018)
Publisher : Universitas Trisakti

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Kompetensi moral sangat relevan bagi auditor sebab akuntan merupakan profesi yang bekerja atas dasar kepercayaan masyarakat. Penelitian ini memberikan bukti empiris tentang level kompetensi moral 342 orang auditor KAP di Jakarta. Hasil penelitian mengungkapkan 60% responden auditor berkompetensi moral tinggi, sisanya menengah. Tidak terdapat auditor yang rendah kompetensi moralnya. Auditor perempuan, auditor senior, auditor dengan masa kerja 2-4 tahun memperlihatkan nilai kompetensi moral tertinggi diantara auditor lainnya..
KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING yanti, Harti Budi; Hasnawati, Hasnawati; Astuti, Christina Dwi; Kuncara, Haryo
Media Riset Akuntansi, Auditing & Informasi Vol 17, No 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v17i2.2074

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This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.
KUALITAS AUDIT, KARAKTERISTIK PERUSAHAAN DAN MANAJEMEN LABA RIIL Astuti, Christina Dwi; Pangestu, Nandha
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i2.5442

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This study aims to get the empirical evidence the impact of audit quality and company’s characteristics on real earnings management in manufacturing companies listed at the Indonesia Stock Exchange. Real earnings management in this study is usingRoychowdhury’s model. Overall, real earnings management is measured through abnormal operating cash flow, abnormal production and other abnormal costs, for audit quality using Big Four and Non Big Four audit firm, for company characteristics using company’s size, leverage, and profitability.The population used in this study were all manufacturing companies that met the specified criteria and were listed at the Indonesia Stock Exchange from 2011 to 2018. Total of 18 companies were selected using the purposive sampling method, so it gathered 144 data to process. The analysis technique using the Multiple Regression Analysis.The results of testing the hypothesis in this study indicate that leverage and profitability has positive impact on real earnings management, while audit quality and size does not impact on it. If leverage and profitability are higher, it can be indicated that the company carried out a real earnings management.
MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS yanti, Harti Budi; Hasnawati, Hasnawati; Puspa, Dwi Fitri; Astuti, Christina Dwi
Media Riset Akuntansi, Auditing & Informasi Vol 19, No 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v19i1.4116

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This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.
PENGARUH BUDAYA ORGANISASI, ETOS KERJA, INDEPENDENSI AUDITOR, INTEGRITAS AUDITOR DAN PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR Wanadri, Chandra; Astuti, Christina Dwi
Jurnal Akuntansi Trisakti Vol 2, No 2 (2015): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v2i2.4899

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This study aims to determine the effect of Organizational Culture, Work Ethics, Auditor Independence, Integrity Auditor and Understanding of Good Governance on Auditor Performance. The sample used in this study consists of 121 auditors, internal auditors and external auditors are included in Jakarta. Samples were randomly distributed using a purposive sampling method. The method used in this study is a multiple linear regression. This Study show that the results of Auditor Independence can affect auditor performance significantly, because of the significant level of the t test was under 0.05. while the other independent variables, such as Cultural Organization, Work Ethics, Integrity Auditor and understanding of Good Governance, together with the auditor independence joinly affect auditor performance, because the level of the F test is significant in under 0.05. For future research, it is advisable to further expand the sample to be used in research, as well as adding variables that need to be researched and also accompany the respondents in the questionnaire in order to obtain a thorough and accurate answer. 
ANALISIS PENGARUH KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASI PADA STAF AKUNTANSI DAN KEUANGAN Suciati, Anugerah Putri; Astuti, Christina Dwi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK Vol 8, No 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v8i1.4510

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Human resources in an organization are a crucial aspect that determined the effectiveness of it. The implication is that an organization needs to always investing by making the human resources, in this case is the staff to be satisfaction while working. On the other side, the staff commitment in organization is an important thing and the companies have to pay serious attention for it. From the statement above, question like is there any impact of job satisfaction to organizational commitment If demographic became the characteristic that affect internal, external, and general job satisfaction, and is there any impact of job satisfaction to commitment organizational if three components as the indicator of commitment organizational; policy, compensatio4 and working condition appears. Data is gotten by giving 150 questionnaires to accounting and financial staff in manufacturing companies in Bekasi and Jakarta area. The technique to take samples is using a convenience sampling method. This research using Structural Equation Model—SEM for hypothesis test that shows there is an impact from several demographic factors to intrinsic, extrinsic, and general job satisfaction. And there is an impact of job satisfaction to organizational commitment f or company policy, compensation and working condition indicators
Pengaruh Karateristik Personal Auditor Pemerintah Terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit Rahmawati, Nesya Kartika; Astuti, Christina Dwi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK Vol 9, No 1 (2014): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v9i1.4526

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The compilation of this thesis aimed at knowing the influence between auditor's individual characteristics and their acceptance of dysfunctional audit behavior. This research used the sample totaling 120 respondents from the auditors, who work in government agencies in Jakarta. The available questionnaire was distributed by convenience methods. The analysis method of the data that was used structural equation modeling as a tool of analysis using the LISREL program. Results of the research showed that externality in auditor 's locus of control and turnover intention have significant positive relationships with the level of acceptance of dysfunctional behavior, while the self-rate auditor performance have insignificant negative relationships with the level of acceptance of dysfunctional behavior, and self-esteem in relation to ambition have insignificant positive relationships with the level of acceptance of dysfunctionul behavior.