ANTONIUS HERUSETYA | Universitas Pelita Harapan (original) (raw)

Papers by ANTONIUS HERUSETYA

Research paper thumbnail of Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Kegiatan Corporate Social Responsibility

Research paper thumbnail of Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real - Pengakuan Pendapatan Strategis

Jurnal Akuntansi dan Keuangan (Universitas Kristen), Nov 1, 2013

Studi ini menguji pengaruh kualitas audit terhadap manajemen laba transaksi real dalam pengakuan ... more Studi ini menguji pengaruh kualitas audit terhadap manajemen laba transaksi real dalam pengakuan pendapatan strategis. Kualitas audit diukur dengan masa penugasan audit jangka waktu menengah, dan spesialisasi industri dari Kantor Akuntan Publik (KAP). Pengakuan pendapatan strategis diukur dengan perubahan pendapatan deferal jangka pendek abnormal. Sampel penelitian dari studi ini terdiri dari 1.113 observasi tahunperusahaan dari perusahaan terdaftar di Bursa Efek Indonesia (BEI) untuk tujuh tahun pengamatan (2004-2010). Dengan menggunakan regresi berganda dari data pooled crosssectional, kami menemukan sebagian bukti adanya pengaruh kualitas audit terhadap pengakuan pendapatan strategis, yaitu KAP dengan spesialisasi industri memiliki pengaruh positif terhadap perubahan pendapatan deferal abnormal. Kami tidak menemukan bukti bahwa masa penugasan audit jangka waktu menengah berpengaruh terhadap perubahan pendapatan deferal abnormal. Temuan penelitian ini robust, setelah mempertimbangkan hasil pengujian sensitivitas yang mendukung temuan utamanya. Kata Kunci: Kualitas audit, masa penugasan audit, spesialisasi industri, manajemen laba transaksi real, pengakuan pendapatan strategis.

Research paper thumbnail of Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee

Indonesian Journal of Sustainability Accounting and Management

Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and probl... more Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of tax authorities. This study examines the impact of TAG on audit report timeliness and the role of corporate governance using ownership structure and audit committee on the relationship between TAG and audit report timeliness. We use the tax planning prediction model to uncover TAG. The data for our sample is obtained from the manufacturing companies listed on the Indonesia Stock Exchange and was obtained using the purposive sampling method. Using multiple linear regression analysis, we discover a positive relationship between TAG and audit report timeliness. However, we also find that corporate governance mechanisms affect this positive relationship through ownership structure and audit committee competence. Our findings suggest that the delay of independent auditors due to audit processes may expose the activities of TAG’s clients, which may have economic ...

Research paper thumbnail of Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction

Marketing of Scientific and Research Organizations

This study investigates the market response to the timeliness of audit reports, specifically befo... more This study investigates the market response to the timeliness of audit reports, specifically before and during the coronavirus disease 2020 (COVID-19) pandemic. We use the earnings response coefficient (ERC) as our proxy to assess the market reaction to the timeliness of audit reports. We applied the purposive sampling method to all companies listed on the Indonesia Stock Exchange (IDX), except for the financial industry, and obtained 977 firm-year observations as our final sample. Using linear multiple regression models in our analysis, we discovered no indication of a market response to the timeliness of audit reports for our full sample during 2018–2020. However, we find evidence that during the COVID-19 pandemic in 2020, the market reacted more positively to the audit report timeliness compared to the pre-COVID-19-pandemic period. Our results indicate that investors were more tolerant of delayed audit reports during the COVID-19 pandemic due to the increased audit efforts and lo...

Research paper thumbnail of Audit Quality of The Engagement Partner and Audit Firm

Riset Akuntansi dan Keuangan Indonesia

This study examines the effect of the number of clients and complexity on audit quality at the au... more This study examines the effect of the number of clients and complexity on audit quality at the audit engagement partner (AEP) and public accounting firm (PAF) levels. We use discretionary accrual and real activities manipulation models to assess the audit quality at the AEP and PAF levels. Our study examines 506 firm-year observations as our sample for the companies in the industrial sector listed on the Indonesian Stock Exchange. Using multiple linear regressions and controlling for year and industry fixed effects, our study discovered that the client complexity handled by AEPs is associated with the declining audit quality of AEPs using discretionary accruals. However, our study discovered no relationship between the number of clients at the AEP and PAF levels, and client complexity at the PAF level that influences the audit quality. Thus, the findings of our study suggest to standard setters, capital market participants, and other stakeholders that audit quality at the AEP level ...

Research paper thumbnail of Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms

Cogent Business and Management, 2023

We examine the relationship between business strategy typologies and managers’ involvement in acc... more We examine the relationship between business strategy typologies and
managers’ involvement in accrual earnings management (AEM) and real activities manipulation (RAM). Furthermore, we investigate whether prospectors (defenders) show a lower (higher) preference for earnings management than defenders (prospectors), both for the AEM and the RAM concurrently. The study sample was selected from publicly held companies in Indonesia from 2012 to 2018. Following Miles and Snow’s (1978, 2003) framework, we use a comprehensive construct of
business strategy to determine each firm’s typology of business strategy based on the score, and we employ multiple regression models to test our hypotheses and robustness checks. Our test results find that prospector-type business strategies have lower AEM and RAM than defender-type business strategies. Next, we find strong evidence that prospectors are less likely to have earnings management preferences than defenders. Our additional tests using the individual RAM level find some evidence that prospectors are less likely to engage in discretionary operating expenses, supporting our main results. Our findings have practical implications for
investors, policymakers, and other stakeholders that prospector-type business strategies that focus on innovation and long-term performance achievements do not necessarily provide incentives for management to engage in earnings management, leading to lower earnings quality.

Research paper thumbnail of Peran Pemeriksaan Pengendalian Intern Atas Lingkungan Pengendalian Terhadap Peningkatan Corporate Governance

Lingkungan pengendalian menjadi pedoman dimana prosedur dan aktivitas pengendalian akan diterapka... more Lingkungan pengendalian menjadi pedoman dimana prosedur dan aktivitas pengendalian akan diterapkan. Aktivitas pengendalian (srsfem dan proseduf yang baik dapat menjadi tidak efektif jika diimplementasi pada organisasi yang memiliki kondisilingkungan pengendalian yang tidak baik. Sebaliknya aktivitas pengendalian yang seadanya dapat menjadi efektif jika diimplementasikan oleh sumber daya manusia yang memiliki kompetensi teknis yang memadai, dalam suatu organlsasi dengan sisfem nilai dan budaya kerja yang kondusif, yang didukung oleh manajemen senior yang memotivasi komitmen terhadap integritas dan etika.

Research paper thumbnail of Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies?

Asian Journal of Accounting Research, 2022

PurposeThe study aims to provide new evidence on the relationship between the board of commission... more PurposeThe study aims to provide new evidence on the relationship between the board of commissioners (BOCs) and audit committee (AC) as a primary corporate governance structure toward business strategy typologies.Design/methodology/approachThe authors use logistic regression analyses with a sample of industrial companies listed on the Indonesia Stock Exchange from 2012–2018. Data of the BOC and AC are hand-collected from the annual reports and analyzed using the content analysis.FindingsThe study finds evidence that the effectiveness of the BOC is more likely to have a positive association with the prospector strategies. The authors also find that the AC's effectiveness is more likely to associate negatively with prospector strategies. As the board monitoring system, the findings appear to disclose that the BOC and ACs following the prospector strategies are more likely to focus on achieving the entity's strategy than monitoring financial reporting and internal control funct...

Research paper thumbnail of Akuntansi Pajak Penghasilan antara Teori dan Praktek

Jurnal Akuntansi, 2007

Companies compute pretax financial income (or income for book purposes) in accordance with genera... more Companies compute pretax financial income (or income for book purposes) in accordance with generally accepted accounting principle. They compute taxable income (or income for tax purposes) in accordance with prescribe tax regulations. Because tax regulations and GAAP differ in many ways, so frequently do pretax financial income and taxable income. Differences may exist, for example in the timing of revenue recognition and the timing of expence recognition.

Research paper thumbnail of Audit quality, regulation and earnings management : Using a multidimensional measure of audit quality

Research paper thumbnail of Audit Quality Of Big Four Firms: Evidence From Client’s Business Strategy

Jurnal Reviu Akuntansi dan Keuangan, 2020

This study aims to examine the association between audit quality and the client's business st... more This study aims to examine the association between audit quality and the client's business strategy using a comprehensive business strategy framework from Miles & Snow (1978; 2003), covering the business strategy of prospectors, defenders, and analyzers. We use the Big Four audit firms as our proxy for audit quality and using a composite score as a construct of a business strategy used by the firms. Using a two-stage logistic regression model in our tests and research samples from public listed companies of manufacturing industries in the Indonesia Stock Exchange (IDX), this study finds evidence that audit quality has a negative effect of the business strategy with prospector-type. This study implies that companies have different business strategies and auditors are more aware of the clients with the prospector-type strategy that increases audit risk and financial statements risk compared to the defender-type strategy. Our study contributes by finding a relation between the audi...

Research paper thumbnail of Kaitan Firm Size Kantor Akuntan Publik (KAP) Terhadap Mutu Laporan Audit Going Concern

Integrity- Jurnal Akuntansi dan Keuangan, 2008

Prior research indicates a positive association between the size of public accounting firm and t... more Prior research indicates a positive association between the size of public
accounting firm and the quality of audit opinion going concern. This research tries
to find whether there is a higher quality in audit opinon going concern between the
Big 4 and non Big 4 public accounting firms in Indonesia. The quality of audit
opinion going concern can be measured by the reporting error rate. The higher the
quality of audit report going concern produced, the lower the reporting error rate.
With the sample of 31 companies between the year of 2004- 2006, we find no
significant quality reporting difference between the Big 4 and non Big 4.

Research paper thumbnail of Does industry expertise at engagement partner and audit firm level matter in emerging market? Evidence from Indonesia

Article history: Received: September 25, 2020 Received in revised format: September 3

Research paper thumbnail of Dapatkah Kualitas Audit Mengurangi Biaya Modal Ekuitas EX-ANTE?1

Jurnal Akuntanbsi dan Auditing Indonesia, 2012

Tujuan dari studi ini adalah untuk menguji pengaruh kualitas audit terhadap biaya ekuitas modal e... more Tujuan dari studi ini adalah untuk menguji pengaruh kualitas audit terhadap biaya ekuitas modal ex-ante perusahaan publik terdaftar pada Bursa Efek Indonesia. Kualitas audit diukur dengan ukuran Kantor Akuntan Publik (Big 4) dan spesialisasi industri KAP. Studi sebelumnya menemukan bahwa kualitas audit yang lebih tinggi dapat mengurangi biaya modal ekuitas ex-ante. Dengan menggunakan sampel 288 tahun perusahaan untuk data panel perusahaan publik terdaftar di BEI, kami menemukan bukti yang sebaliknya yaitu adanya pengaruh positif kualitas audit menggunakan proksi KAP Big 4 terhadap biaya modal ekuitas ex-ante. Sebaliknya, kami menemukan bukti adanya pengaruh negatif spesialisasi industri KAP terhadap biaya modal ekuitas ex-ante, khususnya untuk perusahaan-perusahaan publik terdaftar yang lebih kecil. Penjelasan alternatif untuk temuan-temuan ini adalah bahwa diduga investor tidak memandang Big 4 memiliki kualitas audit yang lebih tinggi dibandingkan dengan non-Big 4, dan investor men...

Research paper thumbnail of Agresivitas Pajak Korporasi, Perubahan Auditor, dan Client Importance: Bukti Empiris di Indonesia

Jurnal Kajian Akuntansi, 2021

This study examines the association of tax aggressiveness with voluntary auditor changes, both be... more This study examines the association of tax aggressiveness with voluntary auditor changes, both because of auditor dismissal and resignation. Our study also examine the role of the auditor's economic dependence to the client in the relationship of tax aggressiveness and auditor changes. Using observation data from the manufacturing sector in the Indonesia Stock Exchange and using logistic regression of tax shelter prediction model, we find a positive association between tax aggressiveness and voluntary auditor changes. We also find evidence that the economic dependence of auditors on their clients weaken the positive relationship between tax aggressiveness and auditor changes. This finding s have implications for the stakeholders that the client-auditor relationship is sensitive due to the tax aggressiveness activities , and this relationship can be moderated by the auditor's economic interest in the client. Keywords: Auditor change; Client importance; Tax aggressiveness; Ta...

Research paper thumbnail of Efektifitas Pelaksanaan Corporate Governance dan Audit Eksternal Auditor dengan Spesialisasi Industri dalam Menghambat Manajemen Laba

The purpose of this study is to examine whether the principle of corporate governance is practice... more The purpose of this study is to examine whether the principle of corporate governance is practiced effectively by the public listed companies, and has the ability to reduce agency cost from opportunistic earnings management. With the sample of 115 firms years in the year 2005 and 2006 from public companies audited by The Big 4 and non- Big 4 auditors, we haven’t yet provide any evidence that the practice of corporate governance (reflected by the Corporate Governance Performance Index- CGPI 2005) could reduce the possibilities of earnings management. We conduct other alternative tests using the monitoring mechanism and independency of the Board of Commissioners, and give the same result with the above tests. While in our other tests using the external audit- one of the functions of the gatekeeper of capital market, The Big 4 auditors (both with and without industry specialization) and non- Big 4 auditors could not provide any evidence that these gatekeepers functioned effectively t...

Research paper thumbnail of Kewajiban Hukum bagi Akuntan Publik, Resiko Profesional yang Semakin Meningkat

Integrity- Jurnal Akuntansi dan Keuangan, 2007

This article provides insight into the environment in which CPAs operate by highlighting the sig... more This article provides insight into the environment in which CPAs operate
by highlighting the significance of legal liability facing the CPA
profession. No reasonable CPA would want to eliminate the profession’s
legal liability for fraudulent or incompetent performance. It is certainly in
the professional’s best interest to maintain public trust in the competent
performance of the auditing profession, while avoiding liability exposure
for cases involving strictly business failure and not audit failure. CPAs
need to have an adequate understanding of how they can be held liable to
their clients or third parties under the common law, securities laws and for
criminal liability. CPAs can protect themselves for legal liability in
numerous ways and the profession has worked diligently to identify ways to
help CPAs reduce the profession’s potential exposure.

Research paper thumbnail of Struktur Modal Teori ‘Pecking Order’ DI Indonesia – Apakah Masih Relevan?

We examine the determinant of capital structure from 84 public listed companies of Indonesian St... more We examine the determinant of capital structure from 84 public listed
companies of Indonesian Stock Exchange according to the pecking order theory for the
year 2006 in manufacturing industry. And we find significant positive variable of size
and significant negative variable of growth that determine the capital structure of public
listed companies in Indonesia. Other variables such as liquidity, profitability and
investment growth opportunity do not have significant impact on the decision made to
capital structure. We also find a distinguish behavior between the firms with the debt
ratio more than 50% and the firms with the debt ratio less than 50%. The companies
with the debt ratio more than 50% tend to use on average 38.68% of additional debt.

Research paper thumbnail of Dividend Distribution and Earnings Management: Do They Reflect Earnings Quality?

This study investigates the association of dividend distribution with earnings quality. We use sc... more This study investigates the association of dividend distribution with earnings quality. We use score to construct the quality of dividend distribution from the firms, consisting of dividend-paying status, dividend size, dividend change, dividend initiating, and dividend persistence. Earnings quality are measured by three metrics of earnings management tools, i.e., absolute discretionary accruals, the ratio of the change in accounts receivable to the change in sale, and the ratio of the absolute value of total accruals to the absolute value of cash flow from operations. With the sample of 764 firm-years observations during the period of 2008- 2011 from listed companies in Indonesia Stock Exchange (IDX), as well as using multiple regressions, our study found some evidence that the quality of dividend distribution has negative association to the earnings management. In other words, we find some evidence that the quality of dividend distribution has positive association to the earnings ...

Research paper thumbnail of Analisis Pengaruh Peminatan Terhadap Bidang Kerja Lulusan: Studi Kasus Lulusan Program Studi S1 Manajemen Universitas Bina Nusantara Tahun 2000-2004

Article explore whether there is influences on choice of management department to the workforce a... more Article explore whether there is influences on choice of management department to the workforce absorpation by company as consumer of labour.Technique analysis data use Chi-Quadrat to know influence between program enthusiasm and work all graduated. The research result indicates that there is significant influence between enthusiasm majors with job area entered by Faculty of Economics, Majors Management, University Bina Nusantara. Enthusiasm Majors Management in this time still relevant with work all graduated (77.2%), specially marketing and entrepreneurship (92%).

Research paper thumbnail of Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Kegiatan Corporate Social Responsibility

Research paper thumbnail of Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real - Pengakuan Pendapatan Strategis

Jurnal Akuntansi dan Keuangan (Universitas Kristen), Nov 1, 2013

Studi ini menguji pengaruh kualitas audit terhadap manajemen laba transaksi real dalam pengakuan ... more Studi ini menguji pengaruh kualitas audit terhadap manajemen laba transaksi real dalam pengakuan pendapatan strategis. Kualitas audit diukur dengan masa penugasan audit jangka waktu menengah, dan spesialisasi industri dari Kantor Akuntan Publik (KAP). Pengakuan pendapatan strategis diukur dengan perubahan pendapatan deferal jangka pendek abnormal. Sampel penelitian dari studi ini terdiri dari 1.113 observasi tahunperusahaan dari perusahaan terdaftar di Bursa Efek Indonesia (BEI) untuk tujuh tahun pengamatan (2004-2010). Dengan menggunakan regresi berganda dari data pooled crosssectional, kami menemukan sebagian bukti adanya pengaruh kualitas audit terhadap pengakuan pendapatan strategis, yaitu KAP dengan spesialisasi industri memiliki pengaruh positif terhadap perubahan pendapatan deferal abnormal. Kami tidak menemukan bukti bahwa masa penugasan audit jangka waktu menengah berpengaruh terhadap perubahan pendapatan deferal abnormal. Temuan penelitian ini robust, setelah mempertimbangkan hasil pengujian sensitivitas yang mendukung temuan utamanya. Kata Kunci: Kualitas audit, masa penugasan audit, spesialisasi industri, manajemen laba transaksi real, pengakuan pendapatan strategis.

Research paper thumbnail of Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee

Indonesian Journal of Sustainability Accounting and Management

Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and probl... more Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of tax authorities. This study examines the impact of TAG on audit report timeliness and the role of corporate governance using ownership structure and audit committee on the relationship between TAG and audit report timeliness. We use the tax planning prediction model to uncover TAG. The data for our sample is obtained from the manufacturing companies listed on the Indonesia Stock Exchange and was obtained using the purposive sampling method. Using multiple linear regression analysis, we discover a positive relationship between TAG and audit report timeliness. However, we also find that corporate governance mechanisms affect this positive relationship through ownership structure and audit committee competence. Our findings suggest that the delay of independent auditors due to audit processes may expose the activities of TAG’s clients, which may have economic ...

Research paper thumbnail of Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction

Marketing of Scientific and Research Organizations

This study investigates the market response to the timeliness of audit reports, specifically befo... more This study investigates the market response to the timeliness of audit reports, specifically before and during the coronavirus disease 2020 (COVID-19) pandemic. We use the earnings response coefficient (ERC) as our proxy to assess the market reaction to the timeliness of audit reports. We applied the purposive sampling method to all companies listed on the Indonesia Stock Exchange (IDX), except for the financial industry, and obtained 977 firm-year observations as our final sample. Using linear multiple regression models in our analysis, we discovered no indication of a market response to the timeliness of audit reports for our full sample during 2018–2020. However, we find evidence that during the COVID-19 pandemic in 2020, the market reacted more positively to the audit report timeliness compared to the pre-COVID-19-pandemic period. Our results indicate that investors were more tolerant of delayed audit reports during the COVID-19 pandemic due to the increased audit efforts and lo...

Research paper thumbnail of Audit Quality of The Engagement Partner and Audit Firm

Riset Akuntansi dan Keuangan Indonesia

This study examines the effect of the number of clients and complexity on audit quality at the au... more This study examines the effect of the number of clients and complexity on audit quality at the audit engagement partner (AEP) and public accounting firm (PAF) levels. We use discretionary accrual and real activities manipulation models to assess the audit quality at the AEP and PAF levels. Our study examines 506 firm-year observations as our sample for the companies in the industrial sector listed on the Indonesian Stock Exchange. Using multiple linear regressions and controlling for year and industry fixed effects, our study discovered that the client complexity handled by AEPs is associated with the declining audit quality of AEPs using discretionary accruals. However, our study discovered no relationship between the number of clients at the AEP and PAF levels, and client complexity at the PAF level that influences the audit quality. Thus, the findings of our study suggest to standard setters, capital market participants, and other stakeholders that audit quality at the AEP level ...

Research paper thumbnail of Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms

Cogent Business and Management, 2023

We examine the relationship between business strategy typologies and managers’ involvement in acc... more We examine the relationship between business strategy typologies and
managers’ involvement in accrual earnings management (AEM) and real activities manipulation (RAM). Furthermore, we investigate whether prospectors (defenders) show a lower (higher) preference for earnings management than defenders (prospectors), both for the AEM and the RAM concurrently. The study sample was selected from publicly held companies in Indonesia from 2012 to 2018. Following Miles and Snow’s (1978, 2003) framework, we use a comprehensive construct of
business strategy to determine each firm’s typology of business strategy based on the score, and we employ multiple regression models to test our hypotheses and robustness checks. Our test results find that prospector-type business strategies have lower AEM and RAM than defender-type business strategies. Next, we find strong evidence that prospectors are less likely to have earnings management preferences than defenders. Our additional tests using the individual RAM level find some evidence that prospectors are less likely to engage in discretionary operating expenses, supporting our main results. Our findings have practical implications for
investors, policymakers, and other stakeholders that prospector-type business strategies that focus on innovation and long-term performance achievements do not necessarily provide incentives for management to engage in earnings management, leading to lower earnings quality.

Research paper thumbnail of Peran Pemeriksaan Pengendalian Intern Atas Lingkungan Pengendalian Terhadap Peningkatan Corporate Governance

Lingkungan pengendalian menjadi pedoman dimana prosedur dan aktivitas pengendalian akan diterapka... more Lingkungan pengendalian menjadi pedoman dimana prosedur dan aktivitas pengendalian akan diterapkan. Aktivitas pengendalian (srsfem dan proseduf yang baik dapat menjadi tidak efektif jika diimplementasi pada organisasi yang memiliki kondisilingkungan pengendalian yang tidak baik. Sebaliknya aktivitas pengendalian yang seadanya dapat menjadi efektif jika diimplementasikan oleh sumber daya manusia yang memiliki kompetensi teknis yang memadai, dalam suatu organlsasi dengan sisfem nilai dan budaya kerja yang kondusif, yang didukung oleh manajemen senior yang memotivasi komitmen terhadap integritas dan etika.

Research paper thumbnail of Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies?

Asian Journal of Accounting Research, 2022

PurposeThe study aims to provide new evidence on the relationship between the board of commission... more PurposeThe study aims to provide new evidence on the relationship between the board of commissioners (BOCs) and audit committee (AC) as a primary corporate governance structure toward business strategy typologies.Design/methodology/approachThe authors use logistic regression analyses with a sample of industrial companies listed on the Indonesia Stock Exchange from 2012–2018. Data of the BOC and AC are hand-collected from the annual reports and analyzed using the content analysis.FindingsThe study finds evidence that the effectiveness of the BOC is more likely to have a positive association with the prospector strategies. The authors also find that the AC's effectiveness is more likely to associate negatively with prospector strategies. As the board monitoring system, the findings appear to disclose that the BOC and ACs following the prospector strategies are more likely to focus on achieving the entity's strategy than monitoring financial reporting and internal control funct...

Research paper thumbnail of Akuntansi Pajak Penghasilan antara Teori dan Praktek

Jurnal Akuntansi, 2007

Companies compute pretax financial income (or income for book purposes) in accordance with genera... more Companies compute pretax financial income (or income for book purposes) in accordance with generally accepted accounting principle. They compute taxable income (or income for tax purposes) in accordance with prescribe tax regulations. Because tax regulations and GAAP differ in many ways, so frequently do pretax financial income and taxable income. Differences may exist, for example in the timing of revenue recognition and the timing of expence recognition.

Research paper thumbnail of Audit quality, regulation and earnings management : Using a multidimensional measure of audit quality

Research paper thumbnail of Audit Quality Of Big Four Firms: Evidence From Client’s Business Strategy

Jurnal Reviu Akuntansi dan Keuangan, 2020

This study aims to examine the association between audit quality and the client's business st... more This study aims to examine the association between audit quality and the client's business strategy using a comprehensive business strategy framework from Miles & Snow (1978; 2003), covering the business strategy of prospectors, defenders, and analyzers. We use the Big Four audit firms as our proxy for audit quality and using a composite score as a construct of a business strategy used by the firms. Using a two-stage logistic regression model in our tests and research samples from public listed companies of manufacturing industries in the Indonesia Stock Exchange (IDX), this study finds evidence that audit quality has a negative effect of the business strategy with prospector-type. This study implies that companies have different business strategies and auditors are more aware of the clients with the prospector-type strategy that increases audit risk and financial statements risk compared to the defender-type strategy. Our study contributes by finding a relation between the audi...

Research paper thumbnail of Kaitan Firm Size Kantor Akuntan Publik (KAP) Terhadap Mutu Laporan Audit Going Concern

Integrity- Jurnal Akuntansi dan Keuangan, 2008

Prior research indicates a positive association between the size of public accounting firm and t... more Prior research indicates a positive association between the size of public
accounting firm and the quality of audit opinion going concern. This research tries
to find whether there is a higher quality in audit opinon going concern between the
Big 4 and non Big 4 public accounting firms in Indonesia. The quality of audit
opinion going concern can be measured by the reporting error rate. The higher the
quality of audit report going concern produced, the lower the reporting error rate.
With the sample of 31 companies between the year of 2004- 2006, we find no
significant quality reporting difference between the Big 4 and non Big 4.

Research paper thumbnail of Does industry expertise at engagement partner and audit firm level matter in emerging market? Evidence from Indonesia

Article history: Received: September 25, 2020 Received in revised format: September 3

Research paper thumbnail of Dapatkah Kualitas Audit Mengurangi Biaya Modal Ekuitas EX-ANTE?1

Jurnal Akuntanbsi dan Auditing Indonesia, 2012

Tujuan dari studi ini adalah untuk menguji pengaruh kualitas audit terhadap biaya ekuitas modal e... more Tujuan dari studi ini adalah untuk menguji pengaruh kualitas audit terhadap biaya ekuitas modal ex-ante perusahaan publik terdaftar pada Bursa Efek Indonesia. Kualitas audit diukur dengan ukuran Kantor Akuntan Publik (Big 4) dan spesialisasi industri KAP. Studi sebelumnya menemukan bahwa kualitas audit yang lebih tinggi dapat mengurangi biaya modal ekuitas ex-ante. Dengan menggunakan sampel 288 tahun perusahaan untuk data panel perusahaan publik terdaftar di BEI, kami menemukan bukti yang sebaliknya yaitu adanya pengaruh positif kualitas audit menggunakan proksi KAP Big 4 terhadap biaya modal ekuitas ex-ante. Sebaliknya, kami menemukan bukti adanya pengaruh negatif spesialisasi industri KAP terhadap biaya modal ekuitas ex-ante, khususnya untuk perusahaan-perusahaan publik terdaftar yang lebih kecil. Penjelasan alternatif untuk temuan-temuan ini adalah bahwa diduga investor tidak memandang Big 4 memiliki kualitas audit yang lebih tinggi dibandingkan dengan non-Big 4, dan investor men...

Research paper thumbnail of Agresivitas Pajak Korporasi, Perubahan Auditor, dan Client Importance: Bukti Empiris di Indonesia

Jurnal Kajian Akuntansi, 2021

This study examines the association of tax aggressiveness with voluntary auditor changes, both be... more This study examines the association of tax aggressiveness with voluntary auditor changes, both because of auditor dismissal and resignation. Our study also examine the role of the auditor's economic dependence to the client in the relationship of tax aggressiveness and auditor changes. Using observation data from the manufacturing sector in the Indonesia Stock Exchange and using logistic regression of tax shelter prediction model, we find a positive association between tax aggressiveness and voluntary auditor changes. We also find evidence that the economic dependence of auditors on their clients weaken the positive relationship between tax aggressiveness and auditor changes. This finding s have implications for the stakeholders that the client-auditor relationship is sensitive due to the tax aggressiveness activities , and this relationship can be moderated by the auditor's economic interest in the client. Keywords: Auditor change; Client importance; Tax aggressiveness; Ta...

Research paper thumbnail of Efektifitas Pelaksanaan Corporate Governance dan Audit Eksternal Auditor dengan Spesialisasi Industri dalam Menghambat Manajemen Laba

The purpose of this study is to examine whether the principle of corporate governance is practice... more The purpose of this study is to examine whether the principle of corporate governance is practiced effectively by the public listed companies, and has the ability to reduce agency cost from opportunistic earnings management. With the sample of 115 firms years in the year 2005 and 2006 from public companies audited by The Big 4 and non- Big 4 auditors, we haven’t yet provide any evidence that the practice of corporate governance (reflected by the Corporate Governance Performance Index- CGPI 2005) could reduce the possibilities of earnings management. We conduct other alternative tests using the monitoring mechanism and independency of the Board of Commissioners, and give the same result with the above tests. While in our other tests using the external audit- one of the functions of the gatekeeper of capital market, The Big 4 auditors (both with and without industry specialization) and non- Big 4 auditors could not provide any evidence that these gatekeepers functioned effectively t...

Research paper thumbnail of Kewajiban Hukum bagi Akuntan Publik, Resiko Profesional yang Semakin Meningkat

Integrity- Jurnal Akuntansi dan Keuangan, 2007

This article provides insight into the environment in which CPAs operate by highlighting the sig... more This article provides insight into the environment in which CPAs operate
by highlighting the significance of legal liability facing the CPA
profession. No reasonable CPA would want to eliminate the profession’s
legal liability for fraudulent or incompetent performance. It is certainly in
the professional’s best interest to maintain public trust in the competent
performance of the auditing profession, while avoiding liability exposure
for cases involving strictly business failure and not audit failure. CPAs
need to have an adequate understanding of how they can be held liable to
their clients or third parties under the common law, securities laws and for
criminal liability. CPAs can protect themselves for legal liability in
numerous ways and the profession has worked diligently to identify ways to
help CPAs reduce the profession’s potential exposure.

Research paper thumbnail of Struktur Modal Teori ‘Pecking Order’ DI Indonesia – Apakah Masih Relevan?

We examine the determinant of capital structure from 84 public listed companies of Indonesian St... more We examine the determinant of capital structure from 84 public listed
companies of Indonesian Stock Exchange according to the pecking order theory for the
year 2006 in manufacturing industry. And we find significant positive variable of size
and significant negative variable of growth that determine the capital structure of public
listed companies in Indonesia. Other variables such as liquidity, profitability and
investment growth opportunity do not have significant impact on the decision made to
capital structure. We also find a distinguish behavior between the firms with the debt
ratio more than 50% and the firms with the debt ratio less than 50%. The companies
with the debt ratio more than 50% tend to use on average 38.68% of additional debt.

Research paper thumbnail of Dividend Distribution and Earnings Management: Do They Reflect Earnings Quality?

This study investigates the association of dividend distribution with earnings quality. We use sc... more This study investigates the association of dividend distribution with earnings quality. We use score to construct the quality of dividend distribution from the firms, consisting of dividend-paying status, dividend size, dividend change, dividend initiating, and dividend persistence. Earnings quality are measured by three metrics of earnings management tools, i.e., absolute discretionary accruals, the ratio of the change in accounts receivable to the change in sale, and the ratio of the absolute value of total accruals to the absolute value of cash flow from operations. With the sample of 764 firm-years observations during the period of 2008- 2011 from listed companies in Indonesia Stock Exchange (IDX), as well as using multiple regressions, our study found some evidence that the quality of dividend distribution has negative association to the earnings management. In other words, we find some evidence that the quality of dividend distribution has positive association to the earnings ...

Research paper thumbnail of Analisis Pengaruh Peminatan Terhadap Bidang Kerja Lulusan: Studi Kasus Lulusan Program Studi S1 Manajemen Universitas Bina Nusantara Tahun 2000-2004

Article explore whether there is influences on choice of management department to the workforce a... more Article explore whether there is influences on choice of management department to the workforce absorpation by company as consumer of labour.Technique analysis data use Chi-Quadrat to know influence between program enthusiasm and work all graduated. The research result indicates that there is significant influence between enthusiasm majors with job area entered by Faculty of Economics, Majors Management, University Bina Nusantara. Enthusiasm Majors Management in this time still relevant with work all graduated (77.2%), specially marketing and entrepreneurship (92%).

Research paper thumbnail of Metode Penelitian Akuntansi Berbasis Kuantitatif Penerapan Praktis Stata dalam Bidang Akuntansi Keuangan dan Auditing

PT Nasya Expanding Management (Penerbit NEM), 2024

Research paper thumbnail of Knowledge-Base Competitive Advantages of Management Accounting, In book: 21st Century Strategic Management Accounting and Performance Measurement System,1/e

I.K INternational Pvt.Ltd Techsar, 2022

This paper analyses the development of management accounting practices in Indonesia and the facto... more This paper analyses the development of management accounting practices in Indonesia and the factors that influence its development. The family business character is considered a contingent factor which according to contingency theory shapes the tendency of managerial accounting (MA) practice in Indonesia. The neo-institutional theory is used to explain changes in MA practices from traditional systems to contemporary MA practices. The neo-institutional theory explains the change of practice or system through isomorphism. This paper argues that the change in MA from traditional to contemporary MA in Indonesia occurs mainly through normative isomorphism which is influenced by factors such as: academics, the presence of multinational companies (MNCs) in Indonesia, and technological changes. However, to some extent, mimetic isomorphism also causes changes in MA practices in Indonesia due to environmental uncertainty that creates business
competition. However, the COVID-19 pandemic has made the role of MA
even more important. It is predicted that changes in MA practices will
accelerate in the future. MA will be increasingly integrated with other aspects of the company.

Research paper thumbnail of PERAN AUDITOR EKSTERNAL DALAM PELAPORAN KEUANGAN DI INDONESIA: TANTANGAN DAN PELUANG

Orasi Ilmiah Pengukuhan Guru Besar, 2023

Orasi ilmiah ini menyoroti masalah kualitas audit di Indonesia dan untuk memberikan masukan bagi ... more Orasi ilmiah ini menyoroti masalah kualitas audit di Indonesia dan untuk memberikan masukan bagi peningkatan kualitas audit serta pelaporan keuangan di Indonesia. Dengan adanya tantangan dan peluang bagi AP dan KAP di Indonesia sebagaimana diutarakan, maka diharapkan AP dan KAP dapat tetap menjaga martabat profesi Akuntan Publik dan kepercayaan publik, serta melindungi kepentingan publik dan Akuntan Publik sehingga profesi audit di Indonesia dapat semakin berkembang dan semakin dipercaya oleh para pemangku kepentingan