Tinjauan Posmodernisme: Liberalisasi Chartered Accountant Dari Belenggu Kapitalisme

Artikel ini bertujuan untuk memberikan pencerahan pandangan posmoderisme dalam profesi akuntan di Indonesia dalam kolonialisme barat. Chartered Accountant sebagai profesi akuntan di Indonesia menjadi korban kapitalisme di Asia Tenggara, pemberlakuan Masyarakat Ekonomi ASEAN (MEA) menjadi tantangan bagi akuntan di Indonesia. Profesi akuntan yang merupakan jasa profesi, mempunyai persaingan yang sangat ketat di Negara Asia Tenggara. Lahirnya IAI Kompartemen Akuntansi Syariah menjadi awal liberalisme dalam melawan kolonialisme akuntansi barat, karena akuntansi yang diterapkan di Indonesia yang mayoritas muslim menjadi titik terang dunia akuntansi. Diharapkan IAI Kompartemen Aksyar dapat menjadikan Indonesia mempunyai kemampuan memperbaiki kondisi akuntansi di Indonesia

Financial Distress: Corporate Governance Structure dan Financial Indicator pada Perusahaan Manufaktur di Indonesia

The purpose of this study was to examine the variables causing financial distress, namely the corporate governance structure and financial indicators. Corporate governance (corporate governance structure) is measured by managerial ownership and institutional ownership. While financial indicators are measured by liquidity, profitability and leverage. All manufacturing businesses that are listed and have published their financial statements between 2019 until 2021 are the population of this study. Based on the purposive sampling used, the sample of this study amounted to obtain 48 data. Multiple linear regression is a data analysis method used to test the data. The findings of this study indicate that the condition of financial distress or financial difficulty is influenced by financial indicators represented by profitability and leverage. The state of financial distress is not influenced by corporate governance as measured by management ownership, institutional ownership, and financial indicators as measured by liquidity

Pengaruh Intellectual Capital Pada Nilai Perusahaan Perbankan

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

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

Pengaruh Reputasi Auditor Dan Komite Audit Terhadap Audit Report Lag Di Indonesia

The purpose of this research are to examine the effect of auditor reputation and audit commite on audit report lag. The data that was used in this research was secondary data and selected by using purposive sampling method. The data used in this study is secondary data and was selected using a purposive sampling method with a total sample of 12 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The results showed that the auditor's reputation had an effect on audit report lag, while the audit committee had no effect on audit report lag. A good auditor reputation and being affiliated as a Big Four KAP is highly recommended for companies to be able to reduce the occurrence of audit report lag

Pengaruh Kondisi Keuangan Perusahaan Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Di Indonesia

The purpose of this research to analyze the effect of financial condition, growth of the company, auditor reputation and audit tenure of to going concern opinion. The financial condition proxied with Z-score and company’s growth is proxied with the sales growth. This research used secondary data and selected by purposive sampling method. The sample used in this research were 20 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The result of this research indicate that financial condition and audit tenure have an effect on going concern audit opinion as the growth of the company and auditor reputation has no effect on going concern audit opinion. This means that the company's financial condition is very important for the auditor in providing a going concern audit opinion but for company’s growth it is not a determining factor for auditors in providing going concern audit opinion

Pengaruh Auditor Internal Dan Pengendalian Internal Terhadap Penerapan Good University Governance Di Universitas Negeri Malang

This study aims to determine and analyze the effect of internal auditor and internal control on the implementation of good university governance (GUG) at the State University of Malang. The role of internal auditors in university governance has an important role in higher education internal control. This study uses multiple linear regression analysis with a sample of 34 respondents. Methods of data collection using a questionnaire totaling 31 statements. The results of the study indicate that internal audit and internal control have a positive but less significant effect on the implementation of good university governance. Partially, internal audit has a positive and significant effect on the implementation of good university governance, while internal control has a positive but less significant effect on the implementation of good university governance. This means that the role of internal auditors is very important in implementing the implementation of good university governance at the State University of Malang, but internal control is not a determining factor in the implementation of good university governance, because there are many policies that must be considered from the internal side of the University and compliance with government policies

Pengaruh Ukuran KAP, Spesialisasi Industri Auditor, dan Audit Capacity Stress Terhadap Manajemen Laba Melalui Manipulasi Aktivitas Riil

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

Modul Praktikum Accurate Accounting V-5

Merdeka Belajar Kampus Merdeka (MBKM) sebagai salah satu kebijakan dunia pendidikan oleh Menteri Pendidikan dan Kebudayaan Nadiem Makarim yang telah disosialisasikan sejak tahun 2020. MBKM merupakan program belajar bagi mahasiswa di tingkat Strata 1 (S1), untuk mendapatkan hak belajar tiga semester di Luar Program Studi, untuk meningkatkan kualitas pembelajaran dan lulusan Perguruan Tinggi. Program pendidikan ini menjadikan motivasi mahasiswa untuk mendapatkan pembelajaran dari kampus internal, luar kampus dan dunia usaha, dunia industri, yang terdiri dari 8 (delapan) Indikator Kinerja Utama (IKU) yaitu: 1) Mengikuti pertukaran mahasiswa 2) Magang/ praktik kerja di Industri atau tempat kerja lainnya, 3) Mengajar di satuan pendidikan, 4) Melaksanakan proyek pengabdian kepada masyarakat di desa, 5) Melakukan penelitian, 6) Melakukan kegiatan kewirausahaan, 7) Studi/ proyek independen, dan 8) Mengikuti program kemanusiaan. Salah satu kegiatan yang dapat dilakukan oleh Mahasiswa untuk menambah pengetahuan dan soft skills yang sesuai dengan bidang keahlian akuntansi yaitu pertukaran mahasiswa lintas program studi. Kegiatan yang dilakukan di Universitas Merdeka Malang terkait dengan pertukaran mahasiswa lintas program studi yaitu mata kuliah praktikum akuntansi, yang menggunakan program software Accurate Accounting. Modul ini disusun dengan tujuan memberikan panduan pada mahasiswa dalam menjalakan praktikum akuntansi berbasis program Accurate V-5 khususnya pada perusahaan dagang. Untuk itu, modul ini diawali dengan pemahaman terhadap siklus akuntansi perusahaan dagang, untuk menguatkan kompetensi mahasiswa pada materi perusahaan dagang. Ketrampilan yang diharapkan mampu dimiliki mahasiswa dalam mengoperasikan program Accurate V-5, diuraikan mulai dari proses instalasi, persiapan, setup hingga pencatatan transaksi. Pengantar modul praktikum ini yang memberikan penguatan materi akuntansi perusahaan dagang ditujukan agar modul ini dapat digunakan oleh mahasiswa akuntansi maupun mahasiswa di luar program studi akuntansi yang ingin mengambil pilihan mata kuliah di luar program studi sebagai bagian dari program Merdeka Belajar Kampus Merdeka (MBKM). Dilengkapi dengan contoh kasus dan panduan langkah-langkah yang dirasa cukup jelas dan memadahi, modul ini diharapkan dapat membantu mahasiswa dalam mencapai kompetensi akhir pembelajaran. Semoga modul ini dapat memberikan nilai tambah bagi mahasiswa dan Program Studi S1 Akuntansi, dan sebagai bahan pengembangan di masa yang akan datang, penulis mengharapkan masukan dari para pembaca. Penulis mengucapkan terima kasih kepada Ditjen Dikti Ristek atas bantuan pendanaan program penelitian Kebijakan Merdeka Belajar Kampus Merdeka dan Pengabdian kepada Masyarakat Berbasis Hasil Penelitian dan Purwarupa PTS Tahun Anggaran 202

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (STUDI EMPIRIS AUDITOR KAP DI JAWA TIMUR)

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 intention