Papers by Armanto Witjaksono
Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, total asset, solvabilitas, pr... more Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, total asset, solvabilitas, profitabilitas, ukuran KAP, dan kapitalisasi pasar terhadap audit delay, baik secara simultan maupun secara parsial pada perusahaan consumer good yang terdaftar di bursa efek Indonesia periode 2010-2013. Pemilihan sampel pada penelitian menggunakan metode purposive sampling. Sampel diperoleh dari 37 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia dengan pengamatan selama 4 tahun, sehingga sampel yang terpilih sebanyak 108 sampel. Metode analisis yang digunakan adalah analisis deskriptif, uji asumsi klasik, dan uji regresi berganda. Pengujian secara simultan menyimpulkan bahwa semua variabel bebas secara bersama-sama mempengaruhi variabel terikat. Sedangkan pengujian secara parsial memperlihatkan bahwa hanya ada 1 dari 6 variabel bebas yang berpengaruh terhadap audit delay, yakni faktor solvabilitas. (MS) Kata kunci: audit delay, umur perusahaan, total asset, solvabilitas, profitabilitas, ukuran KAP, dan kapitalisasi pasar.
Jurnal EMT KITA, Aug 9, 2022
Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, pengalaman, dan tingkat pendi... more Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, pengalaman, dan tingkat pendidikan terhadap kinerja auditor muda pada kantor akuntan publik. Jenis data yang digunakan adalah data primer dengan menyebarkan kuesioner kepada 74 responden yang semuanya berdomisili di Jakarta, Ibukota Indonesia. Data dianalisis dengan regresi linier berganda menggunakan SPSS versi 19. Hasil penelitian ini menunjukkan bahwa profesionalisme dan pengalaman berpengaruh signifikan terhadap kinerja auditor muda, sedangkan tingkat pendidikan tidak berpengaruh terhadap kinerja auditor muda. Dengan demikian, dapat disimpulkan bahwa semakin tinggi profesionalisme dan pengalaman seorang auditor muda maka kinerjanya akan semakin baik, sedangkan semakin tinggi tingkat pendidikannya belum tentu kinerjanya akan semakin baik. Kontribusi penelitian ini bagi para pencari kerja profesionalisme dan pengalaman lebih penting daripada tingkat pendidikan. Bagi institusi pendidikan, penelitian ini menyarankan agar mereka lebih memperhatikan soft skill (profesionalisme) di samping technical skill. Untuk pemberi kerja penelitian ini mengingatkan saat proses seleksi untuk lebih menekankan pada profesionalisme dan pengalaman kandidat daripada latar belakang pendidikan mereka.
Perkembangan teknologi telah membawa perubahan dramatis dalam dunia usaha dan akuntansi juga haru... more Perkembangan teknologi telah membawa perubahan dramatis dalam dunia usaha dan akuntansi juga harus mampu mengikuti tuntutan perubahan tersebut. Buku teks ini membahas konsep perhitungan harga pokok produksi barang dan jasa dimulai dari metoda konvensional hingga perkembangan mutakhir semisal Activity Based Costing, dan Just in Time. Tak ketinggalan pula issue berkenaan dengan dampak penerapan standar akuntansi internasional terhadap disiplin akuntansi biaya. Dengan memahami berbagai konsep biaya diharapkan timbul kesadaran akan biaya dan pada gilirannya akan mampu mengelola sumber daya dengan lebih baik. Kemampuan melakukan rekayasa informasi biaya sesuai dengan tuntutan kebutuhan organisasi adalah mutlak dimiliki bagi mereka yang berkecimpung dalam dunia penyediaan informasi. Bahkan mereka yang merupakan pengguna informasi biaya pun akan memperoleh manfaat besar dengan memahami konsep rekayasa ini. Buku teks ini ditujukan bagi para mahasiswa yang berminat mempelajari akuntansi biaya dimulai dari konsep konvensional hingga kontemporer, terutama para mahasiswa program studi Manajemen dan Akuntansi
Journal of Applied Finance and Accounting
This study examines the influence of the fraud hexagon on the likelihood of financial statement f... more This study examines the influence of the fraud hexagon on the likelihood of financial statement fraud in Indonesian public companies with stock values below IDR 100 that were listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The study population comprises sixty companies with stock values below IDR 100 for three consecutive years listed on the IDX. The objective sampling technique was employed to select a sample of 48 companies that met the research criteria, resulting in 144 observations. Data analysis was performed using logistic regression. The findings reveal that financial stability and change in auditors significantly impact identifying financial statement fraud, while financial targets, changes in directors, collusion, inefficient monitoring, and the frequency of C.E.O. photos show no influence. These results provide valuable insights for detecting and preventing financial statement fraud in Indonesian public companies with low stock values.
Proceedings of the International Conference on Industrial Engineering and Operations Management
The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity ... more The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity and Professional Commitment on Reduced Audit Quality in Tangerang and South Tangerang. This research used primary data, and the amount of sample is 81 respondents. The sampling technique used simple random sampling. The data analysis technique used multiple linear regression analysis. The result showed that time budget pressure positively affects reduced audit quality. In comparison, task complexity and professional commitment do not affect reduced audit quality. This research only explains 10,1% of factors influencing reduced audit quality, while the remaining 89,9% is explained by other variables not included in this research model.
E3S Web of Conferences
The industrial revolution 4.0 where everything has shifted to a digital system. The development o... more The industrial revolution 4.0 where everything has shifted to a digital system. The development of technology is getting faster and more sophisticated. By using information even fraud occurs by using technology. (fraud) is something that is planned and carried out by an individual or a group that will benefit from other parties who may be harmed. Forensic accounting and investigative auditing have a very important role in assisting the disclosure of fraud cases that occur. The purpose of this study is to understand how the role of information systems in the practice of forensic investigations can be applied to detect fraud. The research method used is descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of the study show the application of information systems in the practice of forensic investigations on prevention, detection and effective handling in disclosing fraud in various entities in Indonesia.
E3S Web of Conferences 388, 03002 (2023), 2023
The industrial revolution 4.0 where everything has shifted to a digital system. The development o... more The industrial revolution 4.0 where everything has shifted to a digital system. The development of technology is getting faster and more sophisticated. By using information even fraud occurs by using technology. (fraud) is something that is planned and carried out by an individual or a group that will benefit from other parties who may be harmed. Forensic accounting and investigative auditing have a very important role in assisting the disclosure of fraud cases that occur. The purpose of this study is to understand how the role of information systems in the practice of forensic investigations can be applied to detect fraud. The research method used is descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of the study show the application of information systems in the practice of forensic investigations on prevention, detection and effective handling in disclosing fraud in various entities in Indonesia.
Journal of Applied Finance and Accounting, 2023
This study examines the influence of the fraud hexagon on the likelihood of financial statement f... more This study examines the influence of the fraud hexagon on the likelihood of financial statement fraud in Indonesian public companies with stock values below IDR 100 that were listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The study population comprises sixty companies with stock values below IDR 100 for three consecutive years listed on the IDX. The objective sampling technique was employed to select a sample of 48 companies that met the research criteria, resulting in 144 observations. Data analysis was performed using logistic regression. The findings reveal that financial stability and change in auditors significantly impact identifying financial statement fraud, while financial targets, changes in directors, collusion, inefficient monitoring, and the frequency of C.E.O. photos show no influence. These results provide valuable insights for detecting and preventing financial statement fraud in Indonesian public companies with low stock values.
This research aims to know the learning patterns and student's abilities in education performance... more This research aims to know the learning patterns and student's abilities in education performance by identify and analyze the influence of gender, high school origin, middle school department, and college motivation on academic achievement. The methods of data collection are carried out through the following methods of questionnaires as the primary data and systematic literature review as secondary data. This study is quantitative explanatory and retrieves important accounting items. Based on the result of data analysis, the results showed that gender, middle school department, and college motivation are not significantly affected in the GPA While the origin of high school significantly affects the GPA. This study suggested that future studies adopt other methods of data analysis and take the dependent variable other than academic achievement.
Proceedings of the 7th North American International Conference on Industrial Engineering and Operations Management, Orlando, Florida, USA, June 12-14, 2022, 2022
The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity ... more The purpose of the research was to determine the effect of Time Budget Pressure, Task Complexity and Professional Commitment on Reduced Audit Quality in Tangerang and South Tangerang. This research used primary data, and the amount of sample is 81 respondents. The sampling technique used simple random sampling. The data analysis technique used multiple linear regression analysis. The result showed that time budget pressure positively affects reduced audit quality. In comparison, task complexity and professional commitment do not affect reduced audit quality. This research only explains 10,1% of factors influencing reduced audit quality, while the remaining 89,9% is explained by other variables not included in this research model.
The industrial revolution 4.0 where everything has shifted to a digital system. The development o... more The industrial revolution 4.0 where everything has shifted to a digital system. The development of technology is getting faster and more sophisticated. By using information even fraud occurs by using technology. (fraud) is something that is planned and carried out by an individual or a group that will benefit from other parties who may be harmed. Forensic accounting and investigative auditing have a very important role in assisting the disclosure of fraud cases that occur. The purpose of this study is to understand how the role of information systems in the practice of forensic investigations can be applied to detect fraud. The research method used is descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of the study show the application of information systems in the practice of forensic investigations on prevention, detection and effective handling in disclosing fraud in various entities in Indonesia.
xii + 236 hlm.; 1 jil.; 23 c
Muhasabatuna : Jurnal Akuntansi Syariah, 2021
Sistem ekonomi syariah merupakan solusi alternatif untuk mencari jalan keluar dari berbagai perm... more Sistem ekonomi syariah merupakan solusi alternatif untuk mencari jalan keluar dari berbagai permasalahan-permasalahan ekonomi belakangan ini. Ekonomi syariah adalah suatu kegiatan usaha yang di lakukan menurut prinsip syariah, yakni : bank syariah, lembaga keuangan mikro syariah, suransi syriah, resuransi syriah, reksa dana syariah, obligasi syariah dan surat berharga berjangka menengah syrariah, sekuritas syariah, pembiyayaan syariah, dan bisnis syariah. Untuk menyelesaikan masalah persengketaan ekonomi syariah seharusnya di lakukan oleh pengadilan dalam lingkungan peradilan agama. Boleh di selesaikan oleh pengadilan agama, tetapi itu ketika hanya bersifat darurat .Untuk hal ini para pihak telah memperjanjikan penyelesaian sengketa sebagaimana yang di maksud, yaitu penyelesaian sengketa di lakukan sesuai dengan akad. Untuk menyelesaikan sengketa ekonomi syariah tidak boleh bertentangan dengan prinsip syariah
Indonesian Banking Accounting Guidelines (Revised 2008) until 2016 have not been revised,<br&g... more Indonesian Banking Accounting Guidelines (Revised 2008) until 2016 have not been revised,<br> while the Financial Accounting Standards (SAK) since 2008 to 2016 has been progressing significantly alter financial reporting. The results of the initial review of publicly confirm that 20 of PSAK which form the basis of Indonesian Banking Accounting Guidelines (PAPI),6 ofthem have been revoked and the rest have been revised. Then there are others I 3 PSAK that alfect the PAPI but not yet known in 2008. In late 2016, the Financial Accounting Standards Board (DSAK) published the Exposure Draft of PSAK 71 to replace PSAK 55 Financial Instruments, which will be effective as of January 1, 2019. Because of PSAK 55 is the base main settings thenwithout a doubt PAPI PAPI 2008 must be revised. A review gives conclusions that without revision there will be a significant gap between PAPI with PSAK in two aspects of the recognition and measurement of financial instruments. As for the presentati...
Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2022
This research aims to know the learning patterns and student’s abilities in education performance... more This research aims to know the learning patterns and student’s abilities in education performance by identify and analyze the influence of gender, the high school origin, high school programs, motivation on academic achievement. The methods of data collection are carried out through the following methods of questionnaires, literature studies. This study is quantitative explanatory and retrieves important accounting items. Based on the data analysis was conducted, the results showed that gender, high school programs, college motivation are not significantly affected in the GPA While the origin of high school significantly affects the GPA. This study suggested that future studies adopt other methods of data analysis and take the dependent variable other than academic achievement.
This research aimed to review of the code of conduct of the three professional organizations, nam... more This research aimed to review of the code of conduct of the three professional organizations, namely: Institute of Indonesia Chartered Accountants (IAI), the Indonesian Institute of Accountants (IAPI), and the Association of Internal Auditors Government of Indonesia (AAIPI). Research method was literatur review using primary data. The review proves that all three have a common code of conduct in terms of the basic principles of ethics which is related to the integrity, objectivity, confidentiality, competence and Professional Conduct. All of three code of ethics also have differences in terms of the code of conduct related to the seniority of members and Conflict of Interest. The differences are due to the background of the members of their respective professional organizations. IAI has the most inclusive membership than IAPI and AAIPI. AAIPI is the most exclusive organization compared with IAPI and IAI. Recommendations are given, among others, for IAPI and AAIPI to consider a code ...
This research discusses the utilization of ERM COSO's disclosure dimension list which consist... more This research discusses the utilization of ERM COSO's disclosure dimension list which consists of 108 items in the property and real estate industry listed on the Indonesia Stock Exchange, by taking data from the 2015, 2016 and 2017 annual reports. The results of 40 issuers none of them met 108 disclosure item. The highest ERMi disclosure index is 0.6944 and the lowest is 0.2129. 12 items out of 108 dimensions of disclosure were not disclosed by all issuers. Only 10 out of 108 dimensions of disclosure are disclosed by all issuers. 41 items from 108 dimensions of disclosure were disclosed by a small number of issuers, and the remaining 45 items in the disclosure dimension were disclosed by most issuers. In fact, there are 10 dimensions of disclosure that are disclosed by only one issuer. This indicates that (1) COSO ERM practices on property and real estate issuers vary greatly; (2) It is necessary to enrich the list of disclosure dimensions to better suit the characteristics of ...
Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020), 2021
This study aims to determine the effect of professional skepticism, independence, competence, and... more This study aims to determine the effect of professional skepticism, independence, competence, and experience on the ability of auditors to detect fraud. The design of this research is causality research or causal relationship. The sample used in this study amounted to 74 respondents who work as auditors at public accounting firms, with the sampling technique is purposive sampling. The data analysis method used is multiple linear regression analysis. The results showed that there was a positive influence on professional skepticism, competence and experience on the ability of auditors to detect fraud. However, the independence of the auditor's ability to detect fraud has a negative effect. The conclusion that can be drawn from this study is that competence is the most necessary thing so that auditors can detect whether there is fraud quickly and accurately.
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Papers by Armanto Witjaksono
decision, financing decision, and dividend policy toward firm value. We conducted our own
research, and later compare our conclusions with other researcher’s conclusions. In our own
research investment decision is measured using Price Earnings Ratio (PER), financing decision
is measured using Debt Equity Ratio (DER), dividend policy is measured using Dividend Payout
Ratio (DPR), and firm value is measured using Price Book Value (PBV).
We uses 109 samples from publicly listed manufacturing companies in Indonesia Stock Exchange
(Bursa Efek Indonesia) in 2014, 2015, and 2016. Our own research uses classic assumption test
as the data analysis and multiple regression analysis as the hypothesis test using IBM SPSS
Statistics 20. Results of our own research show that: investment decision influences firm value,
financing decision does not influence firm value, and dividend policy influences firm value. After
that we compare our result with other researcher’s results.
Final conclusion investment decision is the most influential factor toward firm value compared
to financing decision and dividend policy.
Tulisan saya pada Bab 2 dan Bab 6
Indonesia sebagai negara yang tergolong dalam bank-based financial system, efisiensi perbankan memegang peranan penting bagi efisiensi ekonomi yang merupakan salah satu keunggulan kompetitif negara. Namun penekanan pada pencapaian efisiensi semata dapat menimbulkan risiko bagi perekonomian, dalam hal ini adalah risiko sistemik dengan kehadiran bank yang tergolong “too big to fail”. Solusi atas problema ini adalah mulai membagi perhatian Direksi bank pada membangun ketahanan hidup tanpa meninggalkan efisiensi. Hal juga menimbulkan kebutuhan akan Resilience Index Measurement and Analysis (RIMA) untuk industri perbankan