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Faktor-Faktor yang Mempengaruhi Auditor dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan Studi Pada KAP Kota Surabaya
Get PDFThe current economy has developed and the economic development of a country is supported by technology. This development not only has a positive impact but can also be a trap because it can lead to an increase in cases of fraud in companies, organizations and even authorities. Therefore, the external auditor profession is needed to examine every statement in the financial statements. The aim of this research is to determine the influence of independence, professional skepticism, task complexity and understanding of internal control on fraud detection. The sample in this research is auditors who work at the Surabaya City Public Accounting Office using purposive sampling techniques. The sample used was 67 respondents who filled in a questionnaire distributed offline. Data analysis techniques use smartPLS software. The results of this research indicate that the variables of independence and understanding of internal control have an influence on fraud detection. Meanwhile, the variables professional skepticism and task complexity have no effect on fraud detection.
Keywords: Independence, professional skepticism, task complexity, understanding internal control, fraud detectio
Faktor-Faktor yang Memengaruhi Kondisi Finansial UMKM Kecamatan Driyorejo Gresik: Perencanaan Keuangan Sebagai Variabel Intervening
Get PDFThis research aims to analyze the factors that influence the financial condition of MSMEs in Driyorejo Gresik District with financial planning as an intervening variable. The factors used in this research are education level, application of accounting information systems, and financial literacy. The research method used is a quantitative method with primary data obtained from questionnaire data which is then measured using an interval scale. The population in this study are MSMEs who operate in Driyorejo. The sampling technique for taking samples uses purposive sampling. The number of samples obtained was 50 samples. This research data was collected using a questionnaire which will then be analyzed using the Partial Least Square Structural Equation Model (PLS-SEM) with WarpPLS 7.0 software. The results of this research show that the level of education has a negative effect on financial planning for MSMEs in Driyorejo District. The application of accounting information systems and financial literacy has a positive effect on financial planning for MSMEs in Driyorejo District. Financial planning has a positive effect on the financial condition of MSMEs in Driyorejo District.
Keyword: Education level, accounting information system, financial literacy, financial planning, financial conditio
Pengaruh Profesionalisme, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Eksternal
Get PDFThe purpose of this study was to explain the effect of auditor professionalism, independence and ethics on external audit quality. This research is included in causal research using a quantitative approach, the population of this study are auditors who work at KAP in the city of Surabaya. Sampling used a purposive sampling technique, and the number of samples used was 49 respondents. Data collection was carried out by distributing questionnaires, the questionnaire was the instrument used to obtain respondents' responses. Data were analyzed using Partial Least Square (PLS) with SmartPLS software version 4.0. The results of this research show that professionalism has an effect on external audit quality, independence has no effect on audit quality, and auditor ethics has an effect on audit quality
An Analysis Of The Relationships Between Affection, Activation, Overall Brand Equity, And Brand Awareness In The Food And Beverage Industry
Get PDFThe food and beverage industry is a sector that deals with highly demanded products. The aim of this study is to examine how the presence of affection influences activation and further, both the overall brand equity and brand awareness. In addition, this study examines activation acting as a mediation factor in the relationship between affection and overall brand equity as well as between affection and brand awareness. There were 202 respondents who had purchased Excelso products participating in this study. The data was analyzed with a structural equation modeling. The findings of this research show affection influences activation and, further, both overall brand equity and brand awareness. In addition, activation mediates the relationship between affection and overall brand equity and between affection and brand awareness
Board Diversity Dan Kinerja Pasar Perusahaan Sektor Industri Barang Konsumsi
Get PDFThe company's market performance is an assessment of the company's condition based on public perception and trust in the company which is depicted through changes in demand and supply of shares in the capital market (Ikhsan et al. 2022). This research uses a questionnaire and data processing is carried out using multiple linear regression. The results of this research are that gender diversity of directors has a significant positive influence on the company's market performance. Age diversity of directors has an insignificant positive influence on the company's market performance. Diversity in length of service has an insignificant negative influence on the company's market performance. Diversity in education level has an insignificant positive influence. on the Company's market performance
Keywords: Board Diversity And Market Performance Of Consumption Good
Pengaruh Profitabilitas terhadap Harga Saham Perusahaan Properti dan Real Estate
Get PDFAlong with rapid economic development, investment has become an important alternative for individuals to gain profits in the future. To simplify the investment process, investment media such as the capital market are needed. The capital market is expected to provide alternative funding for companies and become an investment tool for investors. One important factor for the survival of the industry is the availability of funding sources in the form of shares. Share prices are often used as an indicator of a company's success.
This research aims to determine the effect of profitability on company share prices. The method used in this research is a quantitative method, with secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data collection method used is the documentation method, and data analysis is carried out using quantitative analysis. The analytical tools used are simple linear regression analysis and descriptive statistics, while hypothesis testing is carried out using a partial t test at a significance level of 47.1%.
The research results show that the simple linear regression model obtained is Y = 107.492 + 1255.111X. Based on the partial t test, it was found that there is an influence of profitability (EPS) on share prices in property and real estate companies.
Keywords : EPS, Share Prices, Property, Real Estat
Peran Mediasi Kepuasan Kerja Dan Moderasi Komitmen Organisasional Pada Pengaruh Gaya Kepemimpinan Transformasional Dan Budaya Organisasional Terhadap Kinerja Karyawan Milenial OJK
Get PDFThis research aims to examine the relationship between transformational
leadership style and organizational culture on employee performance with job
satisfaction as a mediating variable and organizational commitment as a
moderating variable in millennial employees at the Financial Services Authority
Office. The population in this study were employees of the East Java Province
Financial Services Authority generation Y (millennials) who were born in 1981-
1994. Data collection techniques using questionnaires and analyzed using Partial
Least Square (PLS). The results of the research show that Transformational
Leadership Style has no significant effect on employee performance,
Organizational Culture has a significant positive effect on employee performance,
Transformational Leadership Style has a significant positive effect on job
satisfaction, Organizational Culture has a significant positive effect on job
satisfaction showing significant positive results, Job satisfaction has a significant
effect significantly positive towards employee performance, Job satisfaction plays
a mediating role in the influence of Transformational Leadership Style on employee
performance, Job satisfaction plays a mediating role in the influence of
organizational culture on employee performance,Organizational commitment
plays a moderating role in the influence of Transformational Leadership Style on
employee performance. Organizational Commitment plays a moderating role in the
influence of organizational culture on employee performanc
Strategi Pemasaran Digital Untuk Meningkatkan Daya Saing UMKM Surabaya
Get PDFDigital marketing has become an integral component in a company's efforts to strengthen its competitiveness in the ever-evolving digital era that can be used to increase competitiveness and increase sales. The purpose of this study is to find out how digital marketing strategies can be used, forms of promotion that can be used, the advantages of digital marketing strategies that have been made and are ready to be implemented as well as the obstacles that arise in implementing digital marketing strategies for Nasi Goreng Surabaya in increasing the competitiveness of SMEs. Methods of data collection is done by means of interviews, observation and documentation. Sources of data used are primary data and secondary data. Data analysis in this study used descriptive qualitative research. The results of the study show that the marketing strategy implemented SMEs Nasi Goreng Surabaya is going well. One example is that customers can buy products without coming directly to the point of sale, customers can buy through Gofood and WhatsApp
Dampak Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Keuangan Mahasiswa Universitas Hayam Wuruk Perbanas Surabaya
Get PDFFinancial behaviour refers to an individual's understanding of financial management, starting from how they perceive, manage and utilise financial resources efficiently. A deep understanding of financial behaviour is essential for future benefits, as without sufficient knowledge, the development of financial behaviour will not be optimal and the benefits will not be optimal. The National Survey of Financial Literacy and Inclusion (SNLIK) in 2024 reported that the Financial Literacy Index in Indonesia reached 65.43 per cent, while the Financial Inclusion Index reached 75.02 per cent, this figure has increased compared to 2022. This study aims to determine the impact of financial literacy and lifestyle on the financial behaviour of Hayam Wuruk Perbanas Surabaya University students. This study uses a questionnaire method distributed to students. The results showed that financial literacy and lifestyle have an impact on student financial behaviour. The Financial Services Authority (OJK) states that adequate financial literacy can assist individuals in developing healthy financial behaviour, such as setting goals, planning, managing, and making financial decisions, and lifestyle also affects a person's ability to manage their finances, which in turn has an impact on financial behaviour.
Keywords : Financial Literacy, Lifestye, Financial Behavio
Peran Literasi Digital Pada Zakat Compliance Bagi Perajin Besi Desa Ngingas, Kabupaten Sidoarjo
Get PDFThis research aims to find out the role of digital literacy in zakat compensation for Ngingas village, Sidoarjo Regency. In this research, researchers can write that the people of Ngingas village still do not carry out the zakat on trade because they think that alms, infaq and gratuities on holidays are enough for a zakat on trade.
In this research the author used qualitative methods and ethnographic methods where the researcher made in-depth observations of the community which was the focus of the research, and the researcher also carried out digital research such as interviews via chat. In this research, researchers want to analyze whether the role of digital literacy in zakat compensation has played a role in Ngingas village, Sidoarjo Regency, considering that nowadays everything uses digital. After conducting interviews directly and via chat with the informants, it can be concluded that the people in Ngingan village are still not well digitally literate and many still do not understand what zakat berdangang is.
Keywords: Digital Literacy, Zakat Compliance, Zakat Trad