Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DANA DESA DI KABUPATEN KEPULAUAN MERANTI: FACTORS AFFECTING FRAUD ON THE USE OF VILLAGE FUNDS IN MERANTI ISLANDS DISTRIC
Full text linkWith individual morality serving as a moderating variable, the main of this research is to discover empiric evidence of the Effect of Competence, Appropriateness of Compensation, and Pressure on Fraud of Village Funds in the Meranti Islands Regency. The villages in Meranti Island district were the locations of this study. The method of sampling was a survey by sending out a questionnaire. The Statistical Package for the Social Sciences was used to process 206 of the 384 questionnaires that were distributed. Competence, appropriate compensation, and pressure all have an impact on village fund fraud in the Meranti Islands Regency, as shown by the study's findings. In the Meranti Islands Regency, individual morality can moderate the relationship between competence, appropriateness of compensation, and pressure associated with village fund fraud. The results of theoretical research suggest that competence plays a significant role in preventing fraud, as does the appropriateness of compensation. Specifically for village governments and other local governments in terms of reducing fraud
CORPORATE GOVERNANC, CORPORATE SOCIAL RESPONSIBILITY DAN KETAHANAN PERUSAHAAN DI INDONESIA: CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA
No full textThis study aims to provide empirical evidence about the influence of internal corporate governance mechanisms and corporate social responsibility on corporate resilience. This research's novelty is to analyze companies' resilience during the Covid-19 pandemic in Indonesia from March to September 2020. Data analysis in this study used SmartPLS 3.3.9 software. Based on the purposive sampling technique, a sample of 44 companies was obtained, which were registered at IDX80 as of February 2020. The findings of this study are that CSR on the topic of Environment does not have a significant effect on corporate resilience; however, Economic and Social topics have a significant effect on corporate resilience. Corporate governance on the board of commissioners and directors has no significant effect on corporate resilience, but the audit committee significantly affects corporate resilience. Other findings in this study indicate that Firm Size and Sales Growth significantly affect corporate resilience. The results of this study help investors and management understand the importance of CG, CSR, Firm Size, and Sales Growth in building corporate resilience in facing the coming crisis
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEGAWAI TERHADAP KARAKTERISTIK LAPORAN KEUANGAN: THE EFFECT OF ACCOUNTING INFORMATION SYSTEM, INTERNAL CONTROL SYSTEM AND EMPLOYEE PERFORMANCE ON THE CHARACTERISTICS OF FINANCIAL STATEMENTS
Full text linkThe goal of this study is to determine and evaluate the influence of accounting information system, internal control system and employee performance on the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province. This study utilized both primary and secondary data on a sample of 50 employees involved in the financial process of the Jambi Provincial Public Works and Public Housing Service. Data collection using the questionnaire method using an interval scale. Analyses of multiple linear regression by using SPSS for Windows. The findings revealed that partially and simultaneously the variables of the accounting information system, internal control system and employee performance affect the characteristics of financial statements at the Public Works and Public Housing Office of Jambi Province
PENGARUH STRUKTUR KEPEMILIKAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO: THE EFFECT OF OWNERSHIP STRUCTURE AND GOOD CORPORATE GOVERNANCE ON RISK MANAGEMENT DISCLOSURE
Full text linkThis study aims to determine the effect of the variables of management ownership, foreign ownership, public ownership, independent commissioners, audit committees, and risk management committees on risk management disclosures. The population in this study is all manufacturing companies listed in the IDX period 2016-2021. The selection of sample in this study used the purposive sampling method. The samples selected in this study are 71 companies based on predetermined criteria. The results showed that the risk management committee had a positive and significant effect on risk management disclosure. Meanwhile, management ownership, foreign ownership, public ownership, independent commissioners and audit committees have no significant effect on risk management disclosur
DETERMINAN YANG MEMPENGARUHI PENGGUNAAN E-FILING MELALUI PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI : DETERMINANTS THAT INFLUENCE THE USE OF E-FILING THROUGH INTERNET UNDERSTANDING AS A MODERATING VARIABLE
Full text linkThe purpose of this research was to test and analyze the effect of perceived ease, perceived satisfaction, and perceived benefit on e-Filing use, as well as to determine the effect of internet understanding as a moderating variable that can affect perceived ease, satisfaction, and benefit on e-Filing use. Individual taxpayers registered at KPP Pratama West Semarang were used in this study, totaling 43,948 taxpayers. With a sample size of 100 respondents, the sampling approach employed was simple random sampling. MRA (moderated regression analysis) was employed as the analysis approach. The results explain that perceived ease has a positive effect on the use of e-Filing and perceived benefit has a positive effect on the use of e-Filing, while perceived satisfaction has no significant effect on the use of e-Filing. Meanwhile, internet understanding is able to moderate the effect of perceived ease and perceived benefit on e-Filing use, but internet understanding is not able to moderate the effect of perceived satisfaction on e-Filing use
KONSERVATISME AUDITOR PADA OPINI KELANGSUNGAN HIDUP DENGAN MODERASI MANAJEMEN LABA: AUDITOR CONSERVATISM ON GOING OPINION WITH MODERATING EARNINGS MANAGEMENT
Full text linkThe purpose of this research is to find out whether auditor conservatism influences the view of business continuity trading on the Indonesia Stock Exchange. Company profiles on www.idx.co.id, the website of the Indonesia Stock Exchange, were analyzed for 2017 to 2021. In this study data analysis approach, panel data regression and logistic regression are applied, and the outcomes of the sample findings that have been chosen are a total of 1,875. The research findings are certainly able to state that auditor conservatism has a significant effect on earnings management. These results are certainly able to state that auditor conservatism moderated by earnings management has a significant effect on going concern opinion
PENGARUH DEWAN DIREKSI PEREMPUAN TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PERTUMBUHAN PENJUALAN: THE INFLUENCE OF A FEMALE BOARD OF DIRECTORS ON EARNING MANAGEMENT WHICH IS MODERATED BY SALES GROWTH
Full text linkThe purpose of this research is to find out whether female board of directors infleunce on earning management, also to research female board directors influence on earning management moderated by sales growth. The dependent variable in the research is earning management, the independent variable is the female board of directors, the moderating variable is sales growth and the control variable is female representation, company size, board size, and return on asset. The study used a data sample of 480 companies. The purposive sampling of method used in selecting sample is Indonesia Stock Exchange company, researches and the data using panel regression with a combination method of time series and cross-sectional data. Data is processed usig EViews version 12. The result of the study explain that female board of directors have no significant effecct on the earning managements and female board directors has significant effect on earning management through sales growt
PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, DAN FIRM SIZE TERHADAP TINGKAT UNDERPRICING SAHAM IPO DI BURSA EFEK INDONESIA (BEI): THE EFFECT OF FINANCIAL LEVERAGE, PROFITABILITY, AND FIRM SIZE ON THE LEVEL OF UNDERPRICING
No full textThis study aims to determine and analyze the effect of Financial Leverage, Profitability, and Firm Size on the level of underpricing of shares in companies conducting Initial Public Offerings (IPO) on the Indonesia Stock Exchange (IDX). This study is a quantitative research with a sampling method using a purposive sampling technique. Among the 159 total population, there were only 90 companies that became the research sample because some of the population did not meet the predetermined criteria in determining the sample. This study used multiple linear regression analysis techniques, by testing the F-test and t-test hypotheses. Based on the results of this study indicate that simultaneously the variables of Financial Leverage, Profitability, and Firm Size have a significant effect on the level of stock underpricing. Meanwhile, partially only the Profitability variable has a significant effect with a positive coefficient on the level of underpricing of shares, while the Financial Leverage and Firm Size variables do not have a significant effect on the level of underpricing of shares in companies conducting Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) period 2019-2021
MENINGKATKAN AKUNTABILITAS PENGELOLAAN DANA DESA MELALUI KOMPETENSI PERANGKAT DESA, SISTEM PENGENDALIAN INTERNAL DAN PARTISIPASI MASYARAKAT : IMPROVING VILLAGE FUND MANAGEMENT ACCOUNTABILITY THROUGH THE COMPETENCE OF VILLAGE EQUIPMENT, INTERNAL CONTROL SYSTEM AND COMMUNITY PARTICIPATION
Full text linkThis study aims to examine and analyze the factors that influence the accountability of managing village funds. The population in this study was village officials in Kapanewon Sewon and Kapanewon Imogiri. The research sample was taken using a purposive sampling method based on Permendagri Number 20 of 2018. Data collection was carried out using a questionnaire and a sample of 96 village officials was obtained. The analysis used was multiple regression analysis using IBM SPSS version 26. The results showed that village apparatus competence had no effect on village fund management accountability, internal control systems and community participation had a positive effect on village fund management accountability. While simultaneously showing the competence of village officials, internal control systems and community participation have a positive effect on village fund management accountability. The implication of this research is that accountability for managing village funds can be realized by improving the internal control system and community participation through monitoring and evaluation as well as dissemination of village funds to the community
PERAN BIDANG INVESTIGASI BPKP DKI JAKARTA DALAM PENCEGAHAN FRAUD DENGAN MENGGUNAKAN FRAUD CONTROL PLAN : THE ROLE OF THE DKI JAKARTA BPKP INVESTIGATION DIVISION IN FRAUD PREVENTION USING THE FRAUD CONTROL PLAN
Full text linkThis study aims to explore how the fraud control plan (FCP) used by the Financial and Development Supervisory Agency (BPKP) to detect fraud committed by BUMN. This study was used a qualitative approach using interviews with BPKP staff used to obtain comprehensive information in the field. The results of this studied indicate that the FCP has been actively was used by BPKP DKI Jakarta in recent years. Even though it can effectively detect fraud, several obstacles were found such as low knowledge, information technology technical skills, auditor independence and culture. Therefore, BPKP needs to carry out socialization and technical training efforts to increase partner awareness in preventing fraud that occurs in their respective institutions. FCP is an effective method for detecting fraud. But empirical evidence is still relatively rarely explored. This study offers new knowledge regarding internal audit and fraud prevention conducted by BPKP along with various practical implications for companies