PENGARUH UMUR, GENDER, DAN PENDIDIKAN TERHADAP PERILAKU RISIKO AUDITOR DALAM KONTEKS AUDIT ATAS LAPORAN KEUANGAN

ABSTRACTThis research aims to examines and proves the influence of auditor’s risk behavior generated by age, gender, and education. This is important because risk is the main focus on Professional Standard on Auditing (PSA) as auditor guidance to audit of financial statement, so it is important to examine that auditor perception and propensity to face that risk.This study is a quantitative approach, which respondents are auditors involved in the audit of financial statements in Indonesian. The data was collected using a questionnaire Ionescu & Turlea (2011). This research using age (X1), gender (X2), and education (X3) as independent variable and auditor’s risk behavior (Y) as dependent variable. Hypothesis testing was performed using multiple linear regression with a 5% significance level. The result show age has a positive and significant influence on auditor’s risk behavior, in a financial audit context, while gender and education has not significant influence on auditor’s risk behavior.Keywords: Risk Averse, Age, Gender, Education, Auditor’s Risk Behavior.

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PENGARUH UMUR, GENDER, DAN PENDIDIKAN TERHADAP PERILAKU RISIKO AUDITOR DALAM KONTEKS AUDIT ATAS LAPORAN KEUANGAN

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v27i12017.132-148 ◽

2017 ◽

Vol 27 (1) ◽

pp. 132

Author(s):

Taufiequr R. Wirosari

Keyword(s):

Risk Behavior ◽

Significant Influence ◽

Financial Statements ◽

Financial Statement ◽

Professional Standard ◽

Significance Level ◽

Gender And Education ◽

Result Show ◽

Financial Audit ◽

Independent Variable

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PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v13i1.1737 ◽

2017 ◽

Vol 13 (1) ◽

pp. 59

Author(s):

Murtanto , ◽

Aufa Kemala

Keyword(s):

Sampling Technique ◽

Financial Statements ◽

Descriptive Statistics ◽

Financial Statement ◽

Significance Level ◽

Public Account ◽

Sample Test ◽

Independent Variable ◽

Random Method ◽

Public Accountant

The objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant. The method used in this research is explanatory method. This study takes 30 public account offices as a sample. The sampling technique in this research is the random method. The instrument that used is descriptive statistics and test of differences by independent sample test. Independent variable is conceptual framework and dependent variable understands of public accountant. In this research, the writer use SPSS 11.5 with a significance level of 5%. The results show that there is a difference understanding level between senior public accountant and junior public accountant. Keyword: framework for the preparation and presentation of financial statement, understanding.

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IPTEKS OPINI BPK TERHADAP LAPORAN KEUANGAN PEMERINTAH PUSAT TAHUN 2017

Jurnal Ipteks Akuntansi Bagi Masyarakat ◽

10.32400/jiam.2.02.2018.21754 ◽

2018 ◽

Vol 2 (02) ◽

Author(s):

Adventia Kristin Pitoy ◽

Jessy Warongan

Keyword(s):

Qualitative Data ◽

Central Government ◽

Secondary Data ◽

Financial Statements ◽

Financial Statement ◽

Data Types ◽

Financial Reports ◽

Result Show ◽

Financial Audit

This study aim’s to analyze and provide a description of the provision financial audit agency opinion on the central government’s financial statements. The quality of financial reports that increased from the previous year made the financial statements of the central government get an unqualified opinion. The type research used is descriptive by using qualitative data types. Data sources in this study are secondary data types and in collecting and researching documents, qualitative analysis is used. The result show that the unqualified opinion. Obtained is a manifestation of transparency and accountability in the management of state finances, the government’s efforts that are carried out maximally in improving the quality of central government financial reports are very good.Keywords : financial statement of government, statement of audit of BPK, government financial reports, unqualified opinion

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Analisis Faktor-Faktor yang Mempengaruhi Jumlah Deposito Mudharabah pada Bank Syariah Mandiri yang Terdaftar di Bank Indonesia Periode 2010-2014

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak ◽

10.30741/assets.v3i2.441 ◽

2019 ◽

Vol 3 (2) ◽

pp. 104-113

Author(s):

Imam Abrori ◽

Siti Khobsoh

Keyword(s):

Interest Rate ◽

Linear Regression ◽

Multiple Linear Regression ◽

Significant Influence ◽

Secondary Data ◽

Financial Statements ◽

Islamic Banks ◽

Significance Level

This study aims to identify and explain how the effect Inflation, Interest Rate Deposit, and Finance to Deposit Ratio Total Mudharabah deposits in Islamic banks. The method used is multiple linear regression. The object of research used in this research is PT. Bank Syariah Mandiri using secondary data from the publication of monthly financial statements starting from 2010-2014. The results showed that: The rate of inflation has a negative and significant effect on the amount of deposits Mudharabah. Furthermore, other results showed that the rate of interest did not affect positively and significantly to Total Deposit Mudharabah. While the results of Finance to Deposit Ratio has a positive and significant influence on the amount of deposits Mudharabah. The test is performed with a significance level of α = 0.1.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016-2018

JURNAL STIE SEMARANG ◽

10.33747/stiesmg.v12i1.399 ◽

2020 ◽

Vol 12 (1) ◽

pp. 96-108

Author(s):

Mariya Ulfah ◽

Penta Widyartati

Keyword(s):

Real Estate ◽

Hypothesis Testing ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Company Size ◽

Financial Reports ◽

Public Companies ◽

Significance Level ◽

The Government

Timeliness of financial statements has been regulated by the government in accordance with regulations issued by the Otoritas Jasa Keuangan (OJK) which states that public companies are required to submit financial reports no later than the fourth month after the financial year ends. But some companies that are not timely in presenting their financial statements. This study aims to find empirical evidence about the influence of company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation on the timeliness of financial statement submission. The population in this study are property and real estate sub-sector services companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia (BEI)) for the period of 2016-2018, as many as 47 companies. The sample in this study were 35 companies taken by purposive sampling method. The dependent variable is, the timeliness of financial statement submission. While the independent variables in this study are company size, liquidity, profitability, leverage, auditor's opinion, and KAP's reputation. Data collection methods using the method of library research and documentation methods. Hypothesis testing uses logistic regression at a significance level of 5 percent. The results of hypothesis testing indicate that firm size variables significantly influence the timeliness of financial statement submission with a significance value of 0.024 <0.05. Liquidity variable does not affect the timeliness of financial statement submission with a significance value of 0.437> 0.05. The profitability variable does not affect the timeliness of financial statement submission with a significance value of 0.753> 0.05. The leverage variable does not affect the timeliness of the delivery of financial statements with a significance value of 0.512> 0.05. The auditor's opinion variable has a significant effect on the timeliness of the delivery of the financial statements with a significance value of 0.025 <0.05. KAP reputation variable does not affect the timeliness of financial statement submission with a significance value of 0.998> 0.05.

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PENGARUH EARNING DAN CASH FLOW OPERATION TERHADAP ARUS KAS MASA DEPAN

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.1.108-121 ◽

2021 ◽

Vol 2 (1) ◽

pp. 108-121

Author(s):

Naz'aina Naz'aina ◽

Chairunnisa Chairunnisa

Keyword(s):

Cash Flow ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Analysis Model ◽

Future Cash Flow ◽

Result Show ◽

Independent Variable ◽

Multi Linear Regression

This study is an empirical study that aims to analyze the effect of earning and cash flow operation on future cash flow. The type of data used in this study is secondary data from each companies financial statements in consumer goods sector that listed on Indonesia Stock Exchange in 2014-2018. The number of samples in this study were 27 companies that selected by purposive sampling method. The independent variable used are earning and cash flow operation in 2014-2017, while dependent variable is future cash flow in 2015-2018. The analysis model used in this research is multi linear regression analysis using Eviews 11. 11. The result show that the earning variable has negative and significant effect on future cash flow. The cash flow operation variable has positive and significant effect on future cash flow. Thus, earning and cash flow operation simultaneously have positive and significant effect on future cash flow.

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Factors that Influence Fraudulent Financial Statements in Retail Companies - Indonesia

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v2i2.548 ◽

2019 ◽

Vol 2 (2) ◽

pp. 99

Author(s):

Rian Ferdinand ◽

Setyarini Santosa

Keyword(s):

Significant Influence ◽

Audit Committee ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Managerial Ownership ◽

Fraudulent Financial Statements

Fraudulent financial statements is an intentionally misstatement of the financial statements. There are several factors affected the evidence of fraudulent financial statements report. The objective of this research is to investigate the influence of audit committee characteristics, managerial ownership, leverage, and liquidity toward the fraudulent financial statements report in retail companies listed on the Indonesia Stock Exchange in the period of 2012-2016. Using regression, the result shows that audit committee characteristic and leverage do not have significant effect on the fraudulent financial statements report, while managerial ownership and liquidity have. Simultaneously, audit committee characteristics, managerial ownership, leverage and liquidity have significant influence to the fraudulent financial statement report.

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The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth

Jurnal Wahana Akuntansi ◽

10.21009/wahana.12.015 ◽

2017 ◽

Vol 12 (1) ◽

pp. 64-83

Author(s):

NURAMALIA HASANAH ◽

RIDA PRIHATNI ◽

AYUMASTUTININGSIH AYUMASTUTININGSIH

Keyword(s):

Regression Analysis ◽

Significant Influence ◽

Quantitative Method ◽

Stock Exchange ◽

Secondary Data ◽

Significance Level ◽

Earnings Growth ◽

Proprietary Costs ◽

Independent Variable ◽

Proprietary Cost

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.

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Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison

Riset ◽

10.35212/riset.v2i2.57 ◽

2020 ◽

Vol 2 (2) ◽

pp. 264-276

Author(s):

Elis Asri Munggaran ◽

I Gede Sudi Adnyana

Keyword(s):

Statistical Analysis ◽

Stock Exchange ◽

Earnings Quality ◽

Financial Statements ◽

Accounting Conservatism ◽

Quality Level ◽

Significance Level ◽

Independent Variable ◽

Earning Quality

This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting conservatism and shareholder bondholder conflict with the dependent variable (Y), earnings quality. The result of the analysis that has been done proves that partially and simultaneously, accounting conservatism has a significant effect on the earning quality in Indonesian and Australian companies. Meanwhile, in the study of the bondholder-shareholder conflict on earning quality shows that it does not affect achieving quality. But, simultaneously, it involves reaching quality in Indonesian and Australian companies. Meanwhile, based on descriptive statistical analysis, earnings quality in Australia is better than in Indonesia.

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FINANCIAL PERFORMANCE AND EFFECTIVENESS ON DEBT MANAGEMENT IN STATE-OWNED ENTERPRISE PHARMACEUTICAL SECTOR PERIOD 2004 - 2016

JBMI (Jurnal Bisnis, Manajemen, dan Informatika) ◽

10.26487/jbmi.v14i3.2863 ◽

2018 ◽

Vol 14 (3) ◽

pp. 193-204

Author(s):

Andi Dewi Angreyani

Keyword(s):

Financial Performance ◽

Significant Influence ◽

Sampling Technique ◽

Debt Management ◽

Financial Statement ◽

Pharmaceutical Sector ◽

Performance Effectiveness ◽

Corporate Growth ◽

Independent Variable ◽

Company Growth

This study aims to determine the effect of financial performance, effectiveness, corporate growth on debt management in state-owned enterprises in the pharmaceutical sector period 2004 to 2016.The object of this research is state-owned pharmaceutical company. Financial performance with ROI, ROE and NPM as indicator, effectiveness with CR as indicator and company growth (GROWTH as indicator) is independent variable, while debt management with DAR as indicator. The sampling technique used is purposive sampling with audited financial statement criteria and published from 2004 to 2016 and has a book year ended on 31 December. Earned 39 samples from 3 state-owned enterprises Pharmaceutical Sector.Data analysis techniques using PLS-SEM by testing outer and inner. Data is then processed with SmartPLS 3.0 software.The results obtained are the financial performance and effectiveness have a positive and significant influence on debt management while the growth of the company has no positive and significant influence on the management of debt in state-owned pharmaceutical secktor company. Keywords: Financial Performance, Effectiveness, Corporate Growth Profit Growth, Debt Management.

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