Safriliana, Retna
Universitas Muhammadiyah Malang

Published : 4 Documents
Articles

Found 4 Documents
Search

Pengaruh Ukuran KAP, Spesialisasi Industri Auditor, dan Audit Capacity Stress Terhadap Manajemen Laba Melalui Manipulasi Aktivitas Riil Safriliana, Retna; Rahani, Wiwik
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 2, JULI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v6i22019p280

Abstract

Abstract: The purpose of this research is to analyze the effects of audit quality on real earnings management. Real earnings management is measured by Roychowdhury (2006) model which is divided by three proxies: sales manipulation, overproduction, and reduction of discretionary expenses. The samples of this research are 162 non-financial companies listed on the Indonesia Stock Exchange from 2007 to 2011. The result shows that firm size have no impact on real earnings management. Industry specialist auditor can minimize the sales and production manipulation, and have no impact on discretionary expenses manipulation. Audit capacity stress is found to maximize sales manipulation, and it has no impact on production and discretionary expenses manipulation.Abstrak: Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kualitas audit yang diukur dengan ukuran KAP, spesialisasi industri auditor, dan audit capacity stress terhadap manajemen laba riil. Manajemen laba riil diukur dengan model Roychowdhury (2006) yang dibagi oleh tiga proksi yaitu manipulasi penjualan, kelebihan produksi, pengurangan biaya diskresioner. Sampel penelitian ini adalah 162 perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Hasil penelitian menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap manajemen laba riil. Spesialis industri auditor dapat meminimalkan manipulasi penjualan dan produksi, dan tidak berpengaruh terhadap manipulasi pengeluaran diskresioner. Audit capacity stress digunakan untuk memaksimalkan manipulasi penjualan, dan tidak berdampak pada manipulasi produksi dan pengeluaran diskresioner.
PENGARUH INTELLECTUAL CAPITAL PADA NILAI PERUSAHAAN PERBANKAN Awaliyah, Novia; Safriliana, Retna
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v6i2.03

Abstract

The role of intellectual capital in knowledge-based business is increasingly required. Intellectual capital is belived to contribute to the improvement of frim value. The purpose of this studywas to test empirically the effect of intellectual capital on firm value. Intellectual capital iscalculated by value added intellectual coefficient (VAIC™) and firm value measured by the PriceTo Book Value (PBV) and Earning Per Share (EPS). The population in this study are bankingcompanies listed in Indonesia Stock Exchange during 2011-2015. The number of samples are 24firm that are selected using pourposive sampling method. This study uses observational datafor five periods, so the number of final samples are 120. The data were analyzed using simplelinear regression. The analysis first regression showed that the constants of -0,222 and a significance value of 0.000 which is smaller than á (0.05). This suggests that the positive effect ofintellectual capital on Price Book Value (PBV). And The analysis second regression showed thatthe constants of 0,993 and a significance value of 0.000 which is smaller than á (0.05). Thissuggests that the positive effect of intellectual capital on Earning Per Share (EPS).Ke ywords: Intellectual Capital, Firm Value, value added intellectual coefficient (VAIC™),Price Book Value (PBV), Earning Per Share (EPS).
Faktor yang Memengaruhi Auditor Switching di Indonesia Safriliana, Retna; Muawanah, Siti
Jurnal Akuntansi Aktual VOLUME 6, NOMOR 1, FEBRUARI 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v5i32019p234

Abstract

Abstract: The purposes of this research are to examine the effect of audit opinion, public accounting firm size, financial distress and audit committee on auditor switching. This research is qualified as a confirmation research. Auditor switching is a change of public accountant firms at a certain time as stipulated by Regulation of the Ministry of Finance No.17/PMK.01/2008 concerning Public Accounting Services which has been revised to No.KEP-86/BL/2011, that the provision of Public Audit services for six consecutive years by Public Accounting Firm and three consecutive years by a public accountant with one client. The research sample is selected with random sampling method and includes 300 data, taken from 50 manufacturing companies listed in Indonesia Stock Exchange in 2011-2016. Logistic regression is used for analysing the data, and auditor switching is measured by dummy variables. The results of this study show that public accounting firm size and audit committee affect the auditor switching, while the audit opinion and financial distress does not affect the auditor switching.Abstrak: Tujuan dari penelitian ini adalah untuk menguji dampak dari opini audit, ukuran kantor akuntan publik, financial distress dan komite audit pada auditor switching. Penelitian ini tergolong dalam penelitian konfirmatori. Auditor switching adalah pergantian dari Kantor Akuntan Publik pada waktu tertentu sebagaimana ditetapkan oleh Surat Keputusan Menteri Keuangan No.17/PMK.01/2008 tentang Jasa Akuntan Publik yang telah direvisi menjadi No.KEP-86/BL/2011, yang memberikan jasa Audit Publik selama enam tahun berturut-turut oleh KAP dan tiga tahun berturut-turut oleh satu akuntan publik dengan klien yang sama. Sampel penelitian dipilih dengan cara acak dan berjumlah 300 data, yang diambil dari 50 perusahaan manufaktur di Bursa Efek Indonesia di tahun 2011-2016. Alat analisis data yang digunakan adalah Regresi Logit, dan auditor switching diukur dengan menggunakan variabel dummy. Hasil dari studi ini menunjukkan bahwa ukuran KAP dan komite audit mempengaruhi auditor switching, disamping itu opini audit dan financial distress tidak mempengaruhi auditor switching.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI EMPIRIS AUDITOR KAP DI JAWA TIMUR) Safriliana, Retna; Boreel, Nancy Indah Susanti
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

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

Abstract

Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. The objectives of this research are to analyze time pressure, audit risk, materiality, review and quality control procedures, self esteem in relation to ambition and turnover intentions that can affect the premature sign-off of audit procedures. The population of this study are auditors who haveworked at Public Accountant Firm in Jawa Timur . The sample of this research are 56 auditors who have worked for Public Accountant Firm at Surabaya and Malang.Collection of the data are using survey method by questionnaries. Analysis of the data are using logistic regression analysis test .The result of analysis showed that time pressure, audit risk, materiality, review procedures and quality control, self esteem in relation to ambition significantly influenced premature sign-off audit procedures. But turnover intentions don’t significantly influenced premature sign-off audit procedures.Keywords: Auditor, premature sign-off of audit procedures, time pressure, audit risk, materiality review procedures and quality control, self esteem in relation to ambition, turnover intentions