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Aisyah Istiqomah
Analisis pengaruh earnings management terhadap stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel moderasi = The effect of earnings management on stock return with audit quality and the effectiveness of audit committee as moderating variables
Abstrak :
[ ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh earnings management terhadap stock return dengan kualitas audit dan efektivitas komite audit sebagai variabel pemoderasi. Earnings Management diukur menggunakan akrual diskresioner dengan menggunakan model Modified Jones. Stock Return diukur dengan menggunakan imbal hasil saham kumulatif. Kualitas audit diproksikan dengan variabel dummy Big 4 atau non Big 4 dan efektivitas komite audit diproksikan dengan menggunakan jumlah rapat yang dilakukan dalam satu tahun. Penelitian ini dilakukan dengan menggunakan sampel perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia untuk periode 2012-2014 dengan menggunakan metode purposive sampling. Dalam penelitian ini diuji mengenai bagaimana hubungan antara earnings management dan stock return, dan bagaimana pengaruh kualitas audit dan efektivitas komite audit terhadap hubungan tersebut. Hasil penelitian ini menunjukkan bahwa earnings management memiliki hubungan negatif signifikan dengan stock return. Sedangkan hasil pengujian varibael pemoderasi menunjukkan bahwa kualitas audit mampu memoderasi hubungan earnings management dan stock return dengan memperlemah hubungan negatif, begitu pula dengan efektivitas komite audit memoderasi dengan memperlemah hubungan negatif.;
ABSTRACT This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return.; This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return., This study aimed to analyze the influence of earnings management in stock return with audit quality and effectiveness audit committee as a moderating variabel. Earnings management as measured by discretionary accruals estimated using the cross-sectional Modified Jones model. Audit quality is measured by dummy variabel audit firm size, Big 4 or non Big 4. Effectiveness audit committee is measured by number of meeting audit committee in one year. Sampel of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 by using purposive sampling method. In this study examine how influence of earnings management on stock return, and how audit quality and effectiveness audit committee can moderate influence of earnings management on stock return. The result of this study showed that earnings management negatively affect stock return. Audit quality and the effectiveness of audit committee can moderate with weaken the relationship negatively earnings management with stock return.]
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61931
UI - Skripsi Membership  Universitas Indonesia Library
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Sabrina Tatya Aprisasuri
Analisis proses audit dan perlakuan akuntansi atas perubahan estimasi umur manfaat aset tetap PT X = Analysis of audit process and accounting treatment towards changes of estimated useful lives of fixed assets in PT X
Abstrak :
Laporan magang ini membahas tentang analisis prosedur audit atas akun aset tetap dan perlakuan akuntansi atas perubahan umur manfaat atas aset tetap di PT X. PT X merupakan entitas anak dari PT XYZ Tbk, yang merupakan perusahaan yang bergerak di bidang pengadaan, pengelolaan, dan distribusi air bersih. Prosedur audit yang dilakukan terbatas pada Uji Substantif. Uji Substantif ditekankan pada Pengujian Terperinci Saldo yang dilakukan dengan membuat lead schedule, menguji pergerakan atas aset tetap, dan menguji beban penyusutan. PT X melakukan perubahan estimasi umur manfaat pada tahun 2012 untuk aset tetap yang diakuisi di tahun 2011, dari umur manfaat 5 tahun menjadi 8 tahun, namun perhitungan manajemen belum menunjukkan adanya perubahan tersebut. Auditor melakukan perhitungan ulang atas penyusutan dan mengajukan jurnal penyesuaian untuk akun aset tetap.
This internship report discusses about the analysis of audit procedures and accounting treatment towards changes of estimated useful lives of fixed assets in PT X. PT X which is one of subsidiaries of PT XYZ Tbk, is a company focusing in procurement, management, and distribution of clean water. Audit procedures are limited to Substantive Testing. Substantive Testing is emphasized in a form of Test of Details. In Test of Details which is conducted by preparing a lead schedule, test of fixed assets’ movement, and recalculation of depreciation expense. PT X make changes in their estimated useful lives in 2012 for fixed assets which are acquired in 2011, from 5 years to 8 years of useful lives, but the calculation of management has not shown any changes of the estimated useful lives. Auditors are recalculating the depreciation and proposing the adjusting entries for fixed assets account.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Billy Darwis
Evaluasi penerapan psak 71 terhadap prosedur audit cadangan kerugian penurunan nilai (ckpn) bank xyz = Evaluation of psak 71 application on xyz bank's allowance for credit losses
Abstrak :
Laporan Magang ini membahas mengenai ketepatan perhitungan atas Cadangan Kerugian Penurunan Nilai (CKPN)menurut PSAK 71 tentangPengakuan dan Pengukuran Instrumen Keuangan (berlaku efektif per 1 Januari 2020)yang dilakukan oleh KAP ABCterhadap Bank XYZdengan menggunakan kerangka standar prosedur audit KAP ABCyang telah sesuai dengan ISA dan berusaha untuk memenuhi asersi-asersi audit.Hasil analisis menemukan bahwa Bank XYZ telah melakukan perhitungan atas Cadangan Kerugian Penurunan Nilai (CKPN)sesuai dengan PSAK 71 tentang Pengakuan dan Pengukuran Instrumen Keuangan. Hasil analisis juga menemukan bahwa KAP ABC telah melaksanakan prosedur audit atas Cadangan Kerugian Penurunan Nilai (CKPN)Bank XYZ sesuai dengan standar prosedur audit KAP ABC untuk CKPN meskipun terdapat beberapa kelemahan dalam implementasi, sehingga memerlukan adanya perbaikan. ......The purpose of this intership report is to assess the Allowance for Credit Losses account by KAP ABC for XYZ Bank’s based on PSAK 71 about Financial Instruments. The purpose of this internship report is also to analyse audit procedure on Allowance for Credit Losses account which is done by KAP ABC towards XYZ Bank, with using KAP ABC's audit procedure standard framework, which comply to ISA 540 and designed to fulfill audit assertions. The result of analysis found that XYZ Bank already classified their Allowance for Credit Losses account based on PSAK 71 about Financial Instrument. The result of analysis also found that KAP ABC already did the audit procedure on Allowance for Credit Losses account of XYZ Bank based on KAP ABC audit procedure standard framework for Allowance for Credit Losses, even if there are still some weaknesses on the implementation and need some improvements.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Indah Permata Sari
Analisis pengaruh kompetensi auditor eksternal terhadap manajemen laba dengan struktur kepemilikan sebagai variabel pemoderasi = Analysis of influence external auditor's competency on earning management with ownership structure as moderating variable
Abstrak :
Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor eksternal terhadap manajemen laba dengan menggunakan struktur kepemilikan sebagai variabel pemoderasi. Sampel terdiri dari 68 perusahaan yang berasal dari industri manufaktur untuk tahun 2011-2013. Hasil penelitian menunjukkan bahwa kompetensi auditor tidak berpengaruh terhadap manajemen laba, dan keberadaan investor institusional berpengaruh positif terhadap manajemen laba. Penelitian ini memberikan bukti empiris bahwa konsentrasi kepemilikan tidak memperkuat hubungan antara kompetensi auditor dengan manajemen laba. Sedangkan adanya investor institusional membantu auditor memberikan kualitas audit yang lebih baik karena kontrol efektif yang dilakukan oleh investor institusional. Penelitian ini menunjukkan bahwa pengguna laporan keuangan harus jeli dalam menggunakan informasi dalam laporan keuangan, tidak hanya memperhatikan informasi keuangan perusahaan saja tetapi juga struktur kepemilikannya. ......This research aims to examine the relationship between external auditor's competency and earnings management with ownership structure as moderating variable. Samples consist of 68 firms from manufacturing industry in the year of 2011-2013. The result showed that audit auditor's competency does not affect earnings management, and institutional investor have positive impact on earning management. These research provides empirical evidence that capital concentration does not strengthen the relationship between auditor's competency with earnings managements. At the same time, institutional investor helped auditor to give better audit quality because of effective control conducted by institutional investor. These results showed that financial statement's user have to be careful in using financial statement information, by not only concern about financial information, but also on firm's ownership structure.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
S60603
UI - Skripsi Membership  Universitas Indonesia Library
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Siagian, Delfita
Pengaruh keahlian keuangan anggota komite audit terhadap manajemen laba dengan peran status sebagai variabel moderasi = The impact of financial expertise audit committee on earnings management and the role of status as a moderating variable
Abstrak :
[Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan yang diukur berdasarkan pengalaman di bidang akuntansi, supervisi dan keuangan terhadap manajemen laba dengan peran status (lulusan universitas elit, tingkat gelar pendidikan, dan kepemimpinan ganda) sebagai variabel moderasi. Manajemen laba diukur dengan menghitung abnormal akrual menggunakan model Kasznik (1999). Hasil penelitian ini menyimpulkan bahwa keahlian keuangan komite audit tidak terbukti mempengaruhi manajemen laba. Peran status komite audit yang lebih tinggi dibandingkan status manajemen juga tidak terbukti dapat memperkuat pengaruh keahlian keuangan komite audit terhadap manajemen laba. ......, The aim of this research is to examine the impact of financial expertise audit committee measured by audit committee experience in accounting, supervision, financial on earnings management with the role of status (elite university, degree education, and multiple directorship) as a moderating variable. This research use measurement discretionary accruals for earnings management with use model Kasznik (1999). The result of this research shows that audit commite financial expertise has no significant impact on earnings management. Audit committee status higher in management status also relatively no influence the impact of financial literacy audit committee and earnings management.]
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61548
UI - Skripsi Membership  Universitas Indonesia Library
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Muhammad Rizqi Rifianto
Pengaruh karakteristik dewan komisaris dan komite audit terhadap performa bank di Indonesia = The influence of board of commissioner and audit committee characteristics on Indonesian bank performance
Abstrak :
[ ABSTRAK
Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.
ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]
Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2016
S61690
UI - Skripsi Membership  Universitas Indonesia Library
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Muhamad Tito Heidy Yanto
Proses audit atas akun pendapatan dan piutang usaha PT SNO - perusahaan industri produk kertas = Audit process of revenue and receivables in PT SNO paper product industry company
Abstrak :
ABSTRAK
Laporan magang ini menjelaskan perlakuan akuntansi dan prosedur audit atas pendapatan dan piutang usaha pada PT SNO, sebuah perusahaan yang bergerak di industri produk kertas. Perlakuan akuntansi dan analisis atas pendapatan dan piutang usaha PT SNO didasarkan pada PSAK. Auditor hanya melakukan prosedur substantif dan pengujian terinci atas saldo pendapatan dan piutang usaha. Prosedur audit didasarkan pada pedoman audit KAP MTH. Berdasarkan hasil proses audit, kebijakan akuntansi atas pendapatan dan piutang usaha PT SNO telah sesuai dengan standar akuntansi di Indonesia, dan prosedur audit yang dijalankan tim audit KAP MTH telah sesuai dengan standar ISA yang berlaku.
ABSTRACT
This internship report explains the accounting treatment and audit procedure of reveneue and accounts receivable at PT SNO, a company in the field of paper product industry. The accounting treatment and analysis of revenue and accounts receivables at PT SNO is based on PSAK. Auditor just perform substantive procedures and test of details of revenue and accounts receivable balances. Audit procedures are based on audit guidelines, KAP MTH Audit Manual. Based on the results of the audit process, the accounting policies of PT SNO 39 s revenue and accounts receivable are in accordance with accounting standards in Indonesia, and audit procedures carried out by the KAP MTH audit team are in accordance with ISA standards.
2017
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Hutauruk, Keirstin Mauli Rogate
Accounting treatment and audit procedures on fixed assets of PT ADE = Perlakuan akuntansi dan prosedur audit atas aset tetap pada PT ADE
Abstrak :
Laporan Magang ini membahas perlakuan akuntansi untuk aset tetap di PT ADE yang merupakan perusahaan yang menjalankan usaha di bidang investasi. Laporan ini juga membahas prosedur audit yang dijalankan KAP MA untuk periode yang berakhir pada 31 Desember 2018. Proses audit dilaksanakan berdasarkan ISA. Selama melakukan audit, auditor melihat kesesuaian kebijakan akuntansi terkait aset tetap dengan PSAK 16 sebagai standar akuntansi yang berlaku di Indonesia. Hasil audit menunjukkan beberapa temuan terkait reklasifikasi aset tetap berupa renovasi kantor (asset lainnya). Temuan tersebut dinilai material sehingga dilakukan penyesuaian. Secara keseluruhan, aset tetap pada PT ADE dinyatakan telah disajikan secara wajar dalam semua hal yang material. ......This internship report examined the accounting treatment on fixed assets of PT ADE, an investment company. This report also discusses the audit procedures carried out by MA Public Accounting Firm for the period ended in 31 December 2018. Audit processes are implemented based on ISA. During the audit process, auditor analyses the conformity of accounting treatment related to fixed assets using accounting standard that applicable in Indonesia, which is PSAK 16. The audit result shows that there is finding related to reclassification of office renovation (other assets). Since the amount of the finding is considered material, an audit adjustment was made. In conclusion, fixed assets of PT ADE are presented fairly in all material respects.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Naufal Maulana
Analisis prosedur audit atas aset tetap pt blor berdasarkan psak 16
Abstrak :
Laporan magang ini disusun berdasarkan program magang yang telah dilakukan selama tiga bulan di KAP (Kantor Akuntan Publik) PCN yang berkedudukan di wilayah Jakarta. Laporan magang ini membahas dan mengevaluasi pelaksanaan seluruh prosedur audit oleh KAP PCN terhadap Aset Tetap dalam Laporan Keuangan PT BLOR yang berakhir 31 Desember 2018 berdasarkan PSAK 16 dan standar lain yang berlaku. Laporan Keuangan PT BLOR secara keseluruhan telah disajikan secara wajar dalam semua hal yang material, sehingga memperoleh Opini Wajar Tanpa Pengecualian. Selain itu, laporan magang ini juga membahas mengenai refleksi diri penulis atas berbagai permasalahan yang dihadapi selama menjalani magang. ......This internship report is prepared based on an internship program that has been conducted for three months at the KAP (Public Accounting Office) PCN which is based in the Jakarta area. This internship report discusses and evaluates the implementation of all audit procedures by KAP PCN on Fixed Assets in the Financial Statements of PT BLOR that ended December 31, 2018 based on PSAK 16 and other applicable standards. Financial Report of PT BLOR as a whole has been fairly presented in all material matters, so as to obtain an unqualified opinion. In addition, this apprenticeship report also discusses the author's self reflection on various problems encountered during the internship.
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2019
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Siti Aisyah Aulia Chairani
Evaluasi prosedur audit substantif atas akun aset tetap pada PT ASY = Evaluation of substantive audit procedures on PT ASY's fixed asset account
Abstrak :
Laporan magang ini bertujuan untuk mengevaluasi prosedur audit substantif atas akun aset tetap PT ASY periode 2021 yang dilakukan berdasarkan pedoman audit KAP AAA. PT ASY merupakan salah satu perusahaan produksi baja di Indonesia, yang utamanya memproduksi baja galvanis, besi lembaran, dan jenis baja lainnya. Prosedur audit substantif yang dilakukan atas aset tetap terdiri dari prosedur analitis substantif, pengujian rinci, dan prosedur substantif atas transaksi yang utamanya ditujukan untuk menguji asersi tentang pengakuan, pengukuran, penyajian, dan pengungkapan berbagai unsur dalam laporan keuangan. Evaluasi dilakukan dengan menganalisis kesesuaian antara prosedur audit atas aset tetap PT ASY dengan Standar Audit yang diterbitkan oleh Institut Akuntan Publik Indonesia (IAPI) serta teori, standar, dan konsep prosedur audit substantif lainnya. Hasil evaluasi menunjukkan bahwa prosedur audit atas aset tetap PT ASY yang dilakukan oleh KAP AAA telah sesuai dengan Standar Audit yang berlaku dan mampu memenuhi asersi-asersi yang diuji. ......This internship report aims to evaluate the substantive audit procedures on PT ASY's fixed assets account for the 2021 period, carried out based on the audit guidelines made by KAP AAA. PT ASY is one of the steel production companies in Indonesia, which mainly produces galvanized steel, sheet iron, and other types of steel. The substantive audit procedures performed on fixed assets consist of substantive analytical procedures, tests of details, and substantive procedures on transactions to test assertions about the recognition, measurement, presentation, and disclosure of various elements in the financial statements. The evaluation was carried out by analyzing the suitability of the audit procedures for PT ASY's fixed assets with the Audit Standards published by the Indonesian Institute of Certified Public Accountants (IAPI), as well as with other theories, standards, and concepts of substantive audit procedures. The evaluation results showed that the audit procedures on PT ASY's fixed assets carried out by KAP AAA were in accordance with the applicable auditing standards and can meet the assertions tested.
Depok: Fakultas Ekonomi dan Bisinis Universitas Indonesia, 2022
TA-pdf
UI - Tugas Akhir  Universitas Indonesia Library
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