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Lingkungan Pengendalian dan Moralitas Individu dalam Pencegahan Fraud yang Terjadi pada Pengelolaan Alokasi Dana Desa
Get PDFFraud is an illegal act that is carried out by a person or more than one person, either intentionally or unintentionally, to gain profit in various ways to obtain money, assets and so on which can harm many parties. This study aims to determine whether the control environment and individual morality influence the prevention of fraud that occurs in the management of Village Fund Allocations (ADD), and to add insight into fraud in Indonesia, especially in remote villages. The samples in this study were village officials, village consultative bodies (BPD) in Bonelemo Barat Village, Saronda Village, Tumbubara Village, Tetekang Village, Marinding Village. West Bajo district in Luwu district. The data is collected by using a questionnaire with a Likert scale. This research includes descriptive research with a quantitative approach. The analytical tool for testing the hypothesis is multiplication linear regression analysis using the IBM Statistics SPSS 21 program. This variable indicates that the control environment has an effect on preventing fraud in the allocation of village funds in the West Bajo sub-district and morality has no effect on preventing fraud in the allocation of village funds
PERAN AUDIT INTERNAL DALAM PENERAPAN MANAJEMEN RISIKO PERUSAHAAN
Get PDFIndustries that experience failure include the result of failure in implementing risk management and could be the end of the industry's operational activities. One way to prevent this failure is by having Enterprise Risk Management (ERM) within the company, this ERM can be used as a methodology used to manage risk strategically from an industry perspective. Departing from these problems, the purpose of this study is to see how the role of internal auditors in assisting the process and implementation of company risk management. This study uses the literature study method obtained from several previous studies with similar topics by adding a discussion from the side that is important for internal auditors to know and carry out corporate culture well because one of the factors for successful implementation of risk management is the creation of corporate governance and corporate culture. the good one. One of the objectives of internal audit is to prevent industrial risks from becoming large. Besides that, good governance is also needed in an industry to reduce these risks. Internal auditors in carrying out their functions by providing advice and recommendations regarding company risk management require cooperation with the company's management unit and good governance so that their role can run properly and produce effective results. If a company wants to implement effective risk management, then the company needs to be open to internal auditors and their staff to jointly create a good organizational culture and the right strategy for implementing sustainable corporate risk management
Pengaruh Ukuran Kantor Akuntan Publik, Audit Tenure dan Spesialisasi Kantor Akuntan Publik Terhadap Kualitas Audit
Get PDFThis study aims to examine the effect of the size of the Public Accounting Firm, audit tenure, and Specialist Public Accounting Firm on audit quality. The sample used in this research is banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020 which can be accessed via the Indonesian Stock Exchange website (www.idx.co.id). This research uses descriptive research with a quantitative approach. The sample selection method in this study used a purposive sampling technique, with a total sample of 119 data obtained from banking companies. This study uses the hypothesis of multiple regression analysis. The results of the study show that (1) KAP size has an effect on audit quality in banking companies listed on the IDX for the 2018-2020 period, whereas (2) Audit tenure has no effect on audit quality in banking companies listed on the IDX for the 2018-2020 period, and (3) KAP specialization affects audit quality in banking companies listed on the IDX for the 2018-2020 period
PENGARUH DEBT TO ASSET , RETURN ON ASSET , UKURAN KOMITE AUDIT, UKURAN KAP DAN UKURAN PERUSAHAAN TERHADAP WAKTU PELAPORAN AUDIT PERTAMBANGAN 2019 - 2021
Get PDFThis study aims to examine the effect of Debt To Assets, Return On Assets, Audit Committee Size, KAP Size, and Company Size on Audit Reporting Time. The type of research used in this research is quantitative research. Determination of the sample used in this study using a purposive sampling method based on certain criteria. The samples taken as the object of this study totaled 19 mining companies listed on the Indonesia Stock Exchange (IDX) with an observation period of three (3) years, namely 2019-2021. The data analysis method used in this study uses a multiple linear regression analysis model using the SPSS 24 application. The results of this study indicate that the variables Return On Assets, Audit Committee Size, KAP Size have a significant effect on Audit Reporting Time. Meanwhile, the Debt To Asset and Company Size variables have no significant effect on Audit Reporting Time. Based on the research that has been done, the advice that can be given to future researchers is to expand the factors that influence reporting time such as using Cashflow or changing the type of research to qualitative by interviewing auditors or company management
The Role of English for the Improvement of Vocational High School Students in the Department of Accounting About Financial Reports
Get PDFVocational high school students really need to master English because to improve and understand the processes in accounting financial reports because every transaction in the accounting department uses English so that students' abilities in English increase even more and students understand and know about transactions related to the company's financial reports from the research results there are still many students who do not understand and do not understand English, it can be shown from the results of the average score of students in the subject of English is still low the type of research is that which is used descriptive qualitative. As well as the method in this research is an observational interview test, as well as the results of the research that has been carried out, namely from the results of student activities from start to finish, namely with the initial test cycle to the final test by looking at the increase in the average value of students in class in each process activity, namely the learning outcomes of vocational high school students by understanding accounting readings in English.
Keywords: English, vocational high school students majoring in accounting, financial report
PENGARUH HASIL BELAJAR PENGANTAR AKUNTANSI TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA FAKULTAS EKONOMIKA DAN BISNIS DI UNIVERSITAS KRISTEN SATYA WACANA DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL MODERASI
Get PDFThe purpose of this study is to determine the role of moderation of learning motivation in the influence of introductory accounting learning outcomes on the level of understanding of accounting. The sample taken was students of the Faculty of Economics and Business who had taken 10 courses of the Quality Earth Peg (PBMt). The results of data analysis are known that simultaneously all free variables together do not have a significant influence on bound variables, where the results of introductory accounting learning, learning motivation and interaction between the two together have no influence on the level of understanding of accounting. While partially obtained, (1) the results of learning introduction to accounting do not affect the level of understanding of accounting, (2) there is no influence of the results of learning introduction to accounting on the level of understanding of and there is no influence of learning motivation results on the level of understanding of accounting,(3) introductory accountinglearning outcomes,learning motivation and interaction between the two have no effect on the level of understanding of accounting
Eksistensi Modal Sosial Atas Kewajiban Ppn Dalam Menjaga Kelangsungan Usaha
No full textThis research uses a phenomenological qualitative approach with interviews and direct observation methods conducted with taxable entrepreneurs in the province of East Nusa Tenggara which focuses on the utilization of social values in responding to changes in VAT regulations from the perspective of social capital. VAT is a burden that makes it possible for taxable entrepreneurs to avoid it, because it is considered that the 10% VAT is not in favor of PKP which has an impact on the selling price due to the additional VAT costs. The social capital of business actors is established through social relations between human beings in the business environment and leads to the norms and values of life with the surrounding community. Social capital is formed in the social environment where there is trust in one another. Social interaction, both economic and non-economic, is determined by the trust of business actors, consumers or the community around where the business operates. Actively contributing to various social activities is a way for businesses to mingle with society. Through social interaction with various actions and involvement in social activities for the surrounding environment to obtain and maintain legitimacy in the form of kinship, trust, values and norms for PKP businesses which have a positive impact on business continuity, despite the VAT rate which makes the selling price more expensive from non-PKP
Pemberian kredit dilihat dari dana pihak ketiga dan kinerja keuangan pada perusahaan Perbankan
Get PDFLoans are loans or bills agreed between parties. This study aims to determine the
effect of third party funds and financial performance on gifts to banking companies on the Indonesia Stock Exchange. Source of data used in this study is secondary data in the formof annual reports. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in the 2017 -2021 period that were selected using purposive sampling techniques. The number of samples used in the study were 11 companies. The analytical method used is multiple regression analysis. Based on the test results it was found that Third Party Funds (DPK) had a positive and significant effect on lending to banking companies on the Indonesia Stock Exchange, while the Capital Adequacy Ratio (CAR) and Non Performing Laon (NPL) had no effect on lending to banking companies in Indonesia stock exchange
Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing
Get PDFIncome smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities
EVALUASI PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL AUDIT BPK SEBAGAI KEY PERFORMANCE INDICATOR
Get PDFUsing SMART criteria and Institutional Isomorphism perspective, this study intends to evaluate the Audit Board of The Republic of Indonesia (BPK)’s audit recommendation follow-up at the Directorate General Z. Although the audit recommendation follow-up has been Directorate General Z’s Key Performance Indicator (KPI) since 2018, it still fails to complete all recommendations within the last five years. This study intends to identify factors causing the non-optimal completion of the follow-up of BPK's audit as the institution’s KPI. This study uses a qualitative approach with a case study as well as content analysis and Miles and Huberman's model for analyzing the interview results. The results show that the KPI related to the follow-up on BPK recommendations have not fully met the SMART criteria, namely (1) Measurable; and (2) Achievable/Attainable criteria. Thus, this study suggests an adjustment to KPI is needed to ensure a full completion of audit recommendation follow up. Additionally, institution needs to account for factors that may influence KPI adjustment, namely the involvement of external parties, employee performance incentives, innovation, and society’s expectations