Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Determinan Faktor-Faktor Capability sebagai Perspektif Fraud Diamond terhadap Kecurangan Laporan Keuangan
Get PDFFinancial statement fraud is defined as deliberately not following the accepted accounting principles when reporting financial information, which leads to significant omissions or distortions of the facts. The purpose of this study is to determine the effect of capability in detecting fraudulent financial statements. Fraudulent financial statements can occur when a company intentionally violates accounting principles or ignores applicable financial reporting standards. Fraud diamond is one of fraud risk factor, one of which is capability. Many frauds, especially some of the multibillion-dollar ones, would not have occurred without the right person with the right capabilities in place. In this study, capabilities as measured by CEO prestige power, CEO education, CEO experience, CEO horizon, CEO founder, CEO expert power, CEO age similarity, and CEO number executive. The type of data used in this study is secondary data in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling method by purposive sampling, obtained as many as 114 companies as samples. The data analysis method used logistics regression. The results of this study show that CEO age similarity and CEO number executive has a positive impact on fraudulent financial statements, meanwhile the other variables have no impact of fraudulent financial statements.
 
Model Pengembangan Kemampuan Auditor Dalam Tantangan Era Sosiety 5.0 Di Indonesia
Get PDFThe development of technology-based scientific knowledge has led to digitization in all aspects, giving rise to the era of Society 5.0, which emphasizes the integration of human life with artificial intelligence technology, including business processes. Auditors, as one of the independent professions with a crucial role in maintaining the balance of business processes by ensuring transparency and compliance with agreed-upon procedures, must understand the Society 5.0 era. This understanding can be translated into the form of competency standards, which are the skills and abilities that auditors must possess to fulfill their duties and responsibilities inherent to their profession. The aim of this research is to identify the challenges faced by auditors in the Society 5.0 era and how to adapt the competency standards that need to be met. The research method used is qualitative with a scoping review approach and content analysis techniques in descriptive data. The research results show that the challenges for auditors in the Society 5.0 era include intense competition with artificial intelligence, which can replace audit functions. Therefore, auditor competency standards need to be enhanced in terms of mastering these technological systems to ensure effective control. Recommendations for future research could involve different methods and specify certain types of audits
Studi Fenomenologi: Spirit Kearifan Lokal Luwu dalam Penetapan Harga Jual Durian
Get PDFThis research attempts to explore and uncover the meaning of pricing determination by durian sellers. This study employs a qualitative method with a phenomenological approach as the methodology, involving data collection through in-depth interviews, passive participation, and documentation. The research indicates that durian sellers in the Latuppa Village tend to disregard the Cost of Goods Sold (COGS) calculation. The local wisdom of Sipakatuo and the values of kinship embedded in COGS serve as the basis for determining the selling price of durian. The affordable selling price of durian for the informants is conceptualized as a "sense" of mutual support and love for one another
Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik
Get PDFAccording to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical & functional, organizational & management, interpersonal & communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education
Evaluasi Penerapan Manajemen Risiko dalam Kesiapan IPO: Studi pada PT XYZ
Get PDFPenelitian ini berfokus pada konteks persiapan Initial Public Offering (IPO) pada PT XYZ, yang telah merencanakan untuk mengadopsi ISO 31000 sebagai dasar kerangka kerja manajemen risiko mereka. Namun, perusahaan belum menerapkan manajemen risiko secara optimal untuk menghadapi risiko yang dimiliki hingga saat penelitian ini ditulis. Sehingga, perusahaan menghadapi tantangan dari perubahan lingkungan bisnis yang terus berkembang, menciptakan potensi risiko yang berubah cepat dan dapat menghambat efektivitas kebijakan. Penelitian ini dimaksudkan untuk memberikan sumbangan dalam mengisi celah pembahasan terkait topik teori probabilitas dan membahas penerapan manajemen risiko pada industri jasa layanan streaming video yang sedang mempersiapkan diri untuk IPO. Strategi penelitian yang digunakan yaitu studi kasus dengan pendekatan kualitatif dan single unit of analysis yaitu PT XYZ. Instrumen penelitian dalam proses pengumpulan data dilakukan melalui wawancara semi-terstruktur dibantu dengan daftar periksa (checklist). Hasil analisis menunjukkan adanya risiko bisnis, risiko keuangan, risiko operasional, risiko hukum, dan risiko reputasi. Perusahaan perlu mengambil tindakan mitigasi yang sesuai untuk mengatasi risiko-risiko ini. Pentingnya persiapan pelaporan risiko yang akurat dan tepat waktu ditekankan, serta perlunya penilaian risiko yang berkelanjutan untuk mengidentifikasi risiko-risiko baru. Penelitian ini juga menunjukkan perlunya perusahaan meningkatkan kesiapan dalam pelaporan risiko, termasuk sistem informasi dan teknologi yang mendukungnya. Dengan demikian, penelitian ini memberikan wawasan tentang peran vital manajemen risiko dalam konteks persiapan IPO dan cara-cara untuk memitigasi risiko yang mungkin timbu
Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik
Get PDFThis research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period
The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance
No full textThis study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples. Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud
Penetapan Technical Assistance Service Fee dan Management Fee sebagai Proceeds dalam Audit Kepabeanan
Get PDFThe determination of costs such as the Technical Assistance Service Fee and Management Fee as proceeds is not approved by the auditee in the audit process. The auditee believes that these costs are payments for services provided by overseas entities and are not related to proceeds. After the determination was made by the customs audit team, PT ABC and PT XYZ submitted an appeal to the Tax Court and the panel of judges issued a different decision regarding the determination. The regulations regarding proceeds themselves are still limited, only regulating definitions and not yet regulating the criteria and limitations in detail. The research questions that will be raised in this study are why the TAS Fee and Management Fee payments are designated as proceeds and why there are differences in decisions from the Tax Court Panel of Judges. This research was conducted using a case study strategy with a qualitative approach. The data used is secondary data in the form of Tax Court decisions and primary data in the form of interviews. The data analysis methods used are content analysis, thematic analysis, and constant comparative analyses The results of the research show that there is a similar pattern and consistency in determining costs as proceeds by the audit team for two different auditees. However, at the Tax Court level, there are differences in the decision of the Panel of Judges, namely that the Panel determines the team's analysis that a fee can be designated as proceeds if it meets the definition in the regulations, and another decision determines that a service fee cannot be determined other than what is agreed in the agreement
“Memajukan UMKM di Ternate: Eksplorasi Peran Inklusi Keuangan dalam Menggabungkan Literasi dan Teknologi Finansial
Get PDFThis study aims to examine the effect of Financial Literacy and Financial Technology on MSME Performance Improvement mediated by Financial Inclusion in Ternate City. This research uses a type of Quantitative Descriptive research and the nature of this research is explanatory research. The sample of this study is 100 MSMEs in Ternate City. The sampling technique uses purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis with the help of Smart PLS. The results showed that financial literacy and financial technology affect the performance of MSMEs and financial inclusion is able to mediate the relationship between financial literacy, financial technology and MSME performance.
Pengaruh Infrastruktur dan Ukuran Pemerintah Daerah Terhadap Kemandirian Daerah Kabupaten/Kota di Provinsi Maluku
No full textPenelitian ini bertujuan untuk melihat pengaruh infrastruktur sektor pariwisata dan kebudayaan, infrastruktur perumahan dan fasilitas umum dan ukuran pemerintah terhadap kemandirian daerah pada tahun 2017 hingga 2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa data panel yang diperoleh dari Badan Pusat Statistik Provinsi Maluku, Badan Pemeriksaan Keuangan Provinsi Maluku dan laporan APBD yang dipublikasikan di situs resmi Direktorat Jenderal Perimbangan Keuangan. Data yang diperoleh diolah dengan menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial infrastruktur sektor pariwisata dan budaya terhadap kemandirian daerah mempunyai pengaruh negatif, begitu juga dengan ukuran pemerintah daerah terhadap kemandirian daerah mempunyai pengaruh negatif. Sedangkan infrastruktur sektor perumahan dan fasilitas umum memiliki pengaruh positif terhadap kemandirian daerah