senny harindahyani | UBAYA - Academia.edu (original) (raw)

Papers by senny harindahyani

Jurnal Akuntansi Bisnis, 2018

Financial Statements could be useful for the readers to make a decision. In order to rely on Fina... more Financial Statements could be useful for the readers to make a decision. In order to rely on Financial Statements to make a decision, the Financial Statements should be relevant. To enhance the relevance of the Financial Statements, the Financial Statements should be published in a timely manner. This research utilizes the data of listed companies on the Indonesia Stock Exchange for period 2013 – 2016. The purpose of this research is to determine the effect of corporate (internal and external indicators) on audit report timeliness. The methodology used in this research is multiple linear regression. In conclusion, the result of this research suggested that board of commissionersindependence, audit committee size, audit committee meeting, firm performance, auditor type, and audit opinion have significant association with audit report timeliness. Meanwhile, audit committee qualification and audit tenure do not have significant association with audit report timeliness. In addition, the...

CALYPTRA, May 31, 2020

This study use data from 2017 and the questionnaire is distributed in 2018. The result of this st... more This study use data from 2017 and the questionnaire is distributed in 2018. The result of this study shows that work experience and integrity has significant influence and positive correlation toward audit quality. On the contrary, objectivity has not significant influence but positive correlation toward audit quality. Then, competence has not significant influence and negative correlation toward audit quality.

The quality of primary and secondary education in Indonesia is still relatively low, due to low s... more The quality of primary and secondary education in Indonesia is still relatively low, due to low service standards in primary and secondary education accompanied by unchecked corruption within the Department of Education’s bureaucracy. In an effort to improve the quality of schools, there is a need for program evaluation on a regular basis, one of which is operational auditing. The purpose of this research is to gain a extensive understanding of the application of the operational audit in evaluating internal control at Catholic Primary School "X" in Sumenep. Audits are carried out in several stages, which can be broadly grouped into three stages, namely: planning or preliminary survey, implementation, and reporting. This research resulted in findings that indicate the internal controls on learning activities and management activities at Catholic Primary School "X" still has weaknesses. From the findings of the audit carried out a development stage is carried out t...

Laporan keuangan merupakan hasil akhir dari proses akuntansi yang berisi catatan informasi keuang... more Laporan keuangan merupakan hasil akhir dari proses akuntansi yang berisi catatan informasi keuangan suatu entitas pada suatu periode akuntansi yang dapat digunakan untuk menggambarkan kinerja entitas tersebut. Pelaporan laporan keuangan dibuat untuk menyediakan informasi keuangan sebuah entitas sehingga dapat membantu pemakainya dalam mengambil keputusan bisnis. Banyak UKM di Indonesia yang masih menggunakan pelaporan akuntansi secara manual sehingga menghambat jalannya usaha serta adanya resiko kehilangan data dan kurangnya efisiensi waktu. Sedangkan perkembangan software akuntansi di Indonesia sudah sangat berkembang. Penelitian ini bertujuan untuk mengevaluasi Zahir Accounting sebagai sistem akuntansi berbasis komputer yang digunakan oleh UKM Sambal DD1 dalam membuat laporan keuangan. Metode yang digunakan dalam penelitian ini antara lain wawancara, analisis dokumen, dan studi lapangan melalui observasi. Hasil dari penelitian ini menunjukkan bahwa menggunakan sistem akuntansi ber...

Penelitian ini bertujuan untuk mengetahui bagaimana pengendalian internal yang diterapkan dapat m... more Penelitian ini bertujuan untuk mengetahui bagaimana pengendalian internal yang diterapkan dapat mengatasi masalah dan risiko-risiko yang muncul dalam badan usaha. Dalam menjalankan sebuah bisnis, badan usaha tidak terlepas dari permasalahan. Seperti halnya pada badan usaha Trifena Catering Service di Mojokerto, permasalahan terjadi pada dua aktivitas utamanya, yaitu pada katering pesta dan katering karyawan. Tujuan penelitian ini untuk meningkatkan efektifitas dalam siklus pendapatan pada Trifena Catering Service di Mojokerto dengan cara mengevaluasi pengendalian internalnya dengan kerangka pengendalian internal COSO. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan objek penelitian berupa badan usaha katering yaitu Trifena Catering Service. Hasil penelitian yang diperoleh dalam badan usaha ini terlihat bahwa badan usaha jasa dalam skala menengah ini masih memiliki pengendalian internal yang lemah. Badan usaha memahami apa yang menjadi masalah dan risikonya, tetap...

The purpose of this research is to explain is there any significant relation between corporate’s ... more The purpose of this research is to explain is there any significant relation between corporate’s debt that supported by diversification and earnings management practice. This research use two earnings management measure to give better understanding of debt and earnings management. The result from two earnings management measurement models that used are different. By using McNichols model (2002) the result show that debt reduce earnings management because of financial supplier’s monitoring. But when diversification is moderate between debt and earnings management, debt have positive relation with earnings management. Unlike Jones short term cash flow and lagged accruals model in Pae (2005), the result show that debt is not significant with earnings management, but diversification is positive significant with earnings management, it’s shows diversification increase corporate’s complexity where information asymmetry cause earnings management become undetectable.

Value relevance shows the usefulness of accounting information for investors as a reference for i... more Value relevance shows the usefulness of accounting information for investors as a reference for investment decisions. The objective of this study is to examine the effect of audit quality on value relevance of earnings and book value. BIG 4 auditors and NON BIG 4 auditors are used as a proxy for audit quality. Hypothesis is tested using multiple linear regressions. Samples used in this research consist of 309 manufacturing firms listed on Indonesia Stock Exchange (IDX) in periods 2011 – 2014. The findings of this study reveals that earnings and book value equity for firms audited by BIG 4 auditors are more value relevant than those which are not.

The purpose of this research is to analyzes the variables that influence the occurence of financi... more The purpose of this research is to analyzes the variables that influence the occurence of financial statement fraud using fruad diamond, those are; Pressure can be seen from the financial stability, external pressure, and financial targets. Then, opportunities can be seen from the Big 4. Meanwhile, for rationalization can be seen from turn of auditor and audit opinion. And the last one is the capability can be seen form turn of director. The sample of this research using 15 companies which are always listed on the LQ-45 index in Indonesia Stock Exchange Effect from 2011-2016. The test equipment data using SPSS 20 includes descriptive statistical analysis, classic assumption test, the coefficient of determination test, simultaneous significant test, and hypothesis test. The results of this study showed that the variable external pressure and turn of director proven significant positive effect and variable financial stability, financial target, big 4, turn of director and opinion a...

Akuntansi dan Teknologi Informasi, 2021

Earnings management is a manager's choice to choose accounting policies or real actions to ac... more Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices. This study uses 852 samples of non-financial companies listed on the Indonesia Stock Exchange in 2016-2018 by using multiple linear regression analysis with classical assumption testing. The result of this study is the indication that committee audit financial expertise (EXPERT), proportion of the number of women on the audit committee (ACFD), and proportion of female financial experts on the audit committee (FEMEX) do not have a significant influence on earnings management as measured by using discretionary accruals. On the contrary, the proportion of male financial experts on the audit committee (MALEX), has a significant positive effect on earnings management. This shows that the presence of financial expertise that affects earn...

Jurnal Akuntansi Bisnis, 2017

This Interpretive Intractionism Research objectice is to reveal the implementation of materialial... more This Interpretive Intractionism Research objectice is to reveal the implementation of materialiality concept from the auditor’s point of view. Auditor decision in setting materiality is one of the important step in audit process, because it concerns with acceptable risk level of material misstatement. Documentation of materiality which has been set in Standar Profesional Akuntan Publik (SPAP) is a mandatory provision, both in praxis and from the theoretical point of view. Therefore, proper documentation upon materiality is necessary to support the professional judgment and avoid the thinking of negligence of audit standard. Without proper audit documentation, the auditor professionalism will be in question, especially when considering the Utilitarian Perspective. There are many reasons to justify in lowering costs & time budget upon audit process. This circumstances force the auditor (audit partner) to decide the audit materiality only by instinct and verbally communicated to the au...

EKUITAS (Jurnal Ekonomi dan Keuangan), 2020

Penelitian ini menginvestigasi dampak dari tenur audit, rotasi audit, kompleksitas perusahaan, da... more Penelitian ini menginvestigasi dampak dari tenur audit, rotasi audit, kompleksitas perusahaan, dan risiko audit terhadap penentuan imbalan jasa audit yang dilakukan oleh auditor Kantor Akuntan Publik (KAP) Big-4 maupun Non Big-4. Penentuan imbalan jasa audit adalah suatu proses yang fundamental, yang dapat mempengaruhi keberlangsungan seluruh proses audit. Dalam penelitian ini, sampel yang digunakan adalah perusahaan manufaktur (industri dasar dan bahan kimia, industri lainnya, dan industri barang konsumen) yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2013 sampai dengan 2016. Hasil penelitian menunjukkan bahwa seluruh hipotesis diterima, kecuali variabel risiko audit. Di Indonesia, risiko audit menjadi bagian utama bagi Kantor Akuntan Publik (KAP) Big-4 dalam proses menentukan imbalan jasa audit, namun KAP Non Big-4 masih belum menjadikannya sebagai bagian penting dalam proses penentuan imbalan jasa tersebut. Penelitian ini juga mampu mengungkapkan temuan yang menarik bah...

Proceedings of the 15th International Symposium on Management (INSYMA 2018), 2018

This study aims to find the impact of heuristics and bias in the application of professional judg... more This study aims to find the impact of heuristics and bias in the application of professional judgment by internal auditors in the stage of fieldwork in "Company X", a company engaged in the distribution of fuel oil in West Nusa Tenggara. "Company X" has conducted internal audit activities although the effort is not maximized. This research was conducted by using the qualitative approach with an interpretive paradigm to explain these anomalies within internal auditor's professional judgment. The internal audit activities within "Company X" have some hindrance to the heuristic thinking process of the audit team members. One of them is a bias which caused interference within the audit team member heuristic. There are some forms of bias in audit namely overconfidence, availability, confirmation, and anchoring. All of them affect "Company X" internal auditor's professional judgment significantly except availability bias.

Journal of Auditing, Finance, and Forensic Accounting, 2019

Family firms in Indonesia have an important role in the Indonesian economy. However, agency probl... more Family firms in Indonesia have an important role in the Indonesian economy. However, agency problems might happen inside family firms where it will lead to conflict of interest and information asymmetry, along with the entrenchment effect where it leads firms to produce lower quality earnings report. Research from 305 firms in Indonesia shows that the agency problems and the entrenchment effect has not affected the family firms in Indonesia, reflected from the firm"s decision making in their amount of audit fee and auditor choice. This study will contribute by providing an empirical evidence of the effect of family control on the audit fee and auditor choice in a developing country. The result shows that the type of firms has no correlation on the amount of audit fee paid to the auditor and both firms" demands the same level of audit quality where it is shown by their choices of audit firms, which is Big 4 audit firm or Non-Big 4 audit firm. In conclusion, the level of agency problems and entrenchment effect tends to be lower in the family firms of Indonesia.

Jurnal Keuangan dan Perbankan, 2017

This study investigated whether firm's business strategy is associated with real and accrual earn... more This study investigated whether firm's business strategy is associated with real and accrual earnings management. It applied by Miles & Snow (1978) business strategy typology and classified business strategy into two dominant and contrast strategy, prospector and defender. Business strategy is how the company make decision to compete with its competitors and to sell its products. Compare with prospectors, Defenders have motivation to engage in earnings management with the purpose of maintain its reputation as stable company and fulfil the investor's expectation. Furthermore, this study also examined whether audit quality can decrease real and accrual earnings management. The sample were used in this study are manufacturing firms that are listed in Indonesia Stock Exchange in period 2011-2014. Hypotheses were tested using multiple linear regressions. Our findings show that defender has higher absolute real earnings management compare to prospector, especially for profit firms. However, absolute real earnings management can be decreased along with the increase of audit quality. Such findings could be a consideration for the investors. On the other hand, business strategy does not associate with accrual earnings management.

Akuntansi dan Teknologi Informasi, 2017

Family firms don’t have effective oversight, therefore they tend to do earnings management higher... more Family firms don’t have effective oversight, therefore they tend to do earnings management higher compare than others. This study aims to prove whether this phenomenon true or not and whether the role of independent commissioners have been effectively overcome the problem. Data used in this research covers all firms listed in Indonesian Stock Exchange for the period of 2012 to 2014, except for banking and finance sector. The study is conducted using multiple linear regressions. The result shows that there is no significant different between family firms and non-family firms to manage earnings, and the role of independent directors can’t decrease the earnings management in family firms.

Calyptra Jurnal Ilmiah Mahasiswa Universitas Surabaya, Mar 1, 2014

Penelitian ini bertujuan untuk menemukan penerapan tax planning yang tepat agar dapat mengefisien... more Penelitian ini bertujuan untuk menemukan penerapan tax planning yang tepat agar dapat mengefisiensikan pembayaran pajak penghasilan (PPh) pada PT. A. Selama ini, PT. A telah mengupayakan penerapan tax planning meskipun upaya tersebut belum optimal. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif, dan termasuk applied research karena bermanfaat untuk memberikan rekomendasi bagi PT. A mengenai pengoptimalan strategi tax planning yang tepat agar dapat meminimalkan pembayaran pajak penghasilan terhutang. Data dalam penelitian ini bersumber dari PT. A, sebuah perusahaan yang bergerak di bidang penjualan dan service sepeda motor. Terdapat beberapa strategi yang dapat dilakukan oleh PT. A dalam pengoptimalan penerapan tax planning mereka, antara lain dengan membuat daftar nominatif dari beban entertainment, menyediakan makanan dan minuman di kantor bagi seluruh karyawan secara bersama-sama, menggunakan sistem pasca bayar untuk telepon seluler karyawan, memberikan tunjangan pajak yang dihitung dengan metode gross up, memperoleh aset secara leasing, serta menyetor dan melaporkan pajak secara tepat waktu. Pengoptimalan tax planning menghasilkan penghematan pajak sebesar Rp 28.191.980,00. Kas yang tersedia dari hasil penghematan pajak tersebut dapat digunakan untuk mendukung kegiatan operasional PT. A yang lain.

The study is conducted to provide an analysis for readiness in the audit planning based on Indone... more The study is conducted to provide an analysis for readiness in the audit planning based on Indonesian SPAP (Professional Standard Public Accountant) 2011 (US GAAS version) and SPAP 2013 (ISA version). The urgency of changes for auditing standard SPAP in Indonesia requires the readiness of public accountant firm to adoption of ISA. Therefore, auditor requires to update the capability to perform audit planning as well as to keep competitive the public accountant must facilitate the work of high quality at a reasonable cost. To adopt ISA properly, public accountant firm must prepare to update their ability, to understand better the difference of audit planning before and after adopting ISA and also the analysis of the consequences when public accountant still does not adopt ISA in the audit assignment. In this study, researcher took the study case at Local Public Accountant X in Surabaya, Indonesia, for the audit period ended on December 31, 2013. This research is an applied research w...