Publisher: Trunojoyo University   (Total: 5 journals)   [Sort by number of followers]

Showing 1 - 5 of 5 Journals sorted alphabetically
Agriscience     Open Access   (Followers: 1)
J. of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 9)
Jurnal Kelautan : Indonesian J. of Marine Science and Technology     Open Access   (SJR: 0.203, CiteScore: 0)
MediaTrend     Open Access  
Rekayasa     Open Access  
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Journal of Auditing, Finance and Forensic Accounting
Number of Followers: 9  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2339-2886
Published by Trunojoyo University Homepage  [5 journals]
  • Front Page

    • Authors: Editor Editor
      PubDate: 2022-10-31
      DOI: 10.21107/jaffa.v10i2.17709
      Issue No: Vol. 10, No. 2 (2022)
       
  • Back Page

    • Authors: Editor Editor
      PubDate: 2022-10-31
      DOI: 10.21107/jaffa.v10i2.17710
      Issue No: Vol. 10, No. 2 (2022)
       
  • NILAI BUDAYA BECIK KETITIK ALA KETARA BAGI AKUNTAN PUBLIK DAN KEPUTUSAN
           PENETAPAN OPINI AUDIT

    • Authors: Fitri Ahmad Kurniawan
      First page: 75
      Abstract: This research is motivated by the emergence of cases experienced by public accountants, especially those related to the determination of audit opinions. The Code of Ethics for the Professional Public Accountant (KEPAP) 2020 as a moral attribute for all members of the profession seems helpless. This research reveals the existence of Javanese culture becik ketitik ala ketara to the point in a clear way for some Public Accountants in their consideration of determining opinions. This research is focused on observing the ethical practice of public accountants in the process of setting an audit opinion that reflects awareness of the cultural values of the becik ketitik ala ketara to the point of subtlety. The purpose of this study was to determine the role of the becik ketitik ala ketara culture in the style of public accountants in setting audit opinions. This study uses ethnographic methods with data collection techniques of participatory observation and interviews. The results of the study indicate that the cultural value of the becik ketitik ala ketara is a subtle consideration that underlies the ethical attitude of public accountants in the process of determining audit opinions. There are four becik (good) values that are applied by public accountants, including the words of sabda pandhita ratu, rereh, ririh, lan ngati – ati, deduga lawan prayoga, dan nora amung mbujeng kalahiran. 
      PubDate: 2022-12-07
      DOI: 10.21107/jaffa.v10i2.16271
      Issue No: Vol. 10, No. 2 (2022)
       
  • Religion and Employees Fraud Prevention: With Moderation of Spirituality,
           Leadership and Oganizational Culture

    • Authors: Rian Abrori, Auliya Zulfatillah, Habi Bullah
      First page: 87
      Abstract: This study aims to define and analyse the relationship between religiosity and Employees Fraud Prevention with spirituality, leadership dan organizational culture as a moderating variable. The data analysis method used in this research is in the form of multiple linear regression testing and interaction test or moderated regression analysis (MRA). The population in this reseach is Baitul Mal Wattamwil Nuansa Ummah (BMT NU) and Baitul Mal Wattamwil Sidogiri Integrated Joint Venture (BMT UGT Sidogiri) spread across Madura Island. The result indicate that the Religiosity and spirituality Variable affects the employees fraud prevention. This study also verifies that Leadership and Organizational Culture cannot moderate the effect of religiosity on employees fraud prevention.
      PubDate: 2022-12-07
      DOI: 10.21107/jaffa.v10i2.17366
      Issue No: Vol. 10, No. 2 (2022)
       
  • Pengaruh Kompetensi, Independensi Dan Akuntabilitas Terhadap Kualitas
           Audit Dengan Etika Profesi Auditor Sebagai Variabel Moderasi (Studi
           Empiris Pada Kantor Akuntan Publik Di Malang)

    • Authors: Evi Ratna Dwi Yanti Tjabo, Adi Prasetyo, Agung Prasetyo Nugroho Wicaksono
      First page: 101
      Abstract: Penelitian ini bertujuan untuk memberikan bukti bahwa kompetensi auditor, independensi auditor dan akuntabilitas auditor berpengaruh terhadap kualitas audit dengan etika profesi auditor sebagai variabel moderasi. Metode yang digunakan dalam penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif. Data pada penelitian ini didapatkan dengan menyebarkan kuesioner yang dilakukan secara langsung kepada auditor sebagai responden. Populasi dalam penelitian ini adalah  auditor yang bekerja di KAP. Sampel dalam penelitian ini adalah auditor yang bekerja pada KAP di Malang dengan jumlah sebanyak 10 KAP yang ditentukan dengan menggunakan teknik convenience sampling. Teknik analisis data dalam penelitian ini menggunakan Software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa kompetensi auditor dan akuntabilitas auditor berpengaruh signifikat terhadap kualitas audit. Independensi auditor tidak berpengaruh terhadap kualitas audit. Selain itu penelitian ini juga membuktikan bahwa etika auditor tidak mampu memoderasi pengaruh kompetensi, independensi dan akuntabilitas auditor terhadap kualitas audit.
      PubDate: 2022-12-07
      DOI: 10.21107/jaffa.v10i2.15907
      Issue No: Vol. 10, No. 2 (2022)
       
  • Determinants Of Internal Auditor's Ability In Detecting A Fraud With
           Supervision As Moderating Variable (Case Study At The Inspectorate Of
           Central Java Province)

    • Authors: Defel Septian, Widia Febrianti
      First page: 116
      Abstract: The government internal supervisory apparatus is an important management function in the administration of governance in government. The results of the 2016 Association of Certified Fraud Examniners (ACFE) survey for the internal audit department ranked fifth with a value of 8.0% capable of detecting fraud. According to the Indonesia Corruption Watch (ICW) in 2018 the Government of Central Java Province is in the second position for prosecuting the most corruption cases in Indonesia with 36 cases and 65 suspects. This study aims to examine and analyze the effect of independence, time pressure, workload on the ability of the Central Java Inspectorate auditor in detecting fraud with supervision as a moderating variable.This study used 31 internal auditors of Central Java Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses Moderated Regression Analysis (MRA) with the ability of auditors to detect fraud as the dependent variable as well as the independence, time pressure and workload as independent variables and supervise as moderated variables. The results of this study indicate that there is positive influence between the independence to the ability of auditors to detect fraud. Variables time pressure and workload indicate that there is negative influence of the ability of auditors to detect fraud. Variable interaction supervise with independence cannot strengthen the ability of auditors to detect fraud. Variable interaction supervise with time pressure cannot weakened the ability of auditors to detect fraud. Variable interaction supervise with workload cannot weakened the ability of auditors to detect fraud.
      PubDate: 2022-12-07
      DOI: 10.21107/jaffa.v10i2.15316
      Issue No: Vol. 10, No. 2 (2022)
       
  • Return on Assets and Covid-19: Do LDR, CAR, BOPO and Bank Size
           Matters'

    • Authors: Hendra Sanjaya Kusno, Aldhea Shafitri, Endang Sri Apriani
      First page: 134
      Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh LDR, CAR, BOPO, dan Bank Size terhadap ROA. Adapun populasi dalam penelitian ini yaitu, Bank Umum Konvensional yang terdaftar di BEI periode 2020-2021 berjumlah 43 bank. Penentuan sampel dilakukan dengan teknik purposive sampling sehingga, diperoleh 62 observasi penelitian. Analisis yang digunakan ialah regresi linear berganda. Hasil penelitian menunjukkan LDR, CAR, BOPO, dan Bank Size berpengaruh secara simultan terhadap ROA. Sementara itu, secara parsial LDR, CAR, dan Bank Size tidak berpengaruh, sedangkan BOPO berpengaruh negatif signifikan terhadap ROA. Penelitian ini diharapkan dapat menjadi tambahan referensi dan informasi bagi peneliti selanjutnya dan akademi dalam bidang akuntansi serta investor mengenai keputusan investasi dengan mempertimbangkan faktor-faktor yang mempengaruhi ROA.
      PubDate: 2022-12-07
      DOI: 10.21107/jaffa.v10i2.17218
      Issue No: Vol. 10, No. 2 (2022)
       
 
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