Abstract. The purpose of this study was to determine how the experience and skills of auditors affect the identification of fraudulent financial reporting. In this study, fraud detection is not seen from the criminal's point of view, but from the perspective of the experience and skills of the auditor. It is the purpose of this study to find out how well auditors can find fraudulent activity on financial statements. Descriptive research using the quantitative methodology used in this study. The research sample consisted of 37 participants, all of whom worked at a Bandung- based Public Accounting Firm. Purposive sampling was used to collect the main data of this study, which were obtained through a questionnaire. Multiple linear regression analysis for hypothesis testing used the SPSS version 26 statistical tool. A positive correlation was found between the identification of financial statement fraud and the expertise and experience of the auditors, as indicated by the tests performed. Further studies should sample more public accounting firms and include more important factors, particularly independent variables, to obtain additional value variations that have an impact on the detection of financial statement fraud. Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengalaman dan keterampilan auditor mempengaruhi identifikasi kecurangan pelaporan keuangan. Dalam penelitian ini, pendeteksian kecurangan tidak dilihat dari sudut pandang penjahat, melainkan dari perspektif pengalaman dan keterampilan auditor. Ini adalah tujuan dari penelitian ini untuk mengetahui seberapa baik auditor dapat menemukan aktivitas penipuan pada laporan keuangan. Penelitian deskriptif menggunakan metodologi kuantitatif yang digunakan dalam penelitian ini. Sampel penelitian terdiri dari 37 partisipan yang semuanya bekerja pada Kantor Akuntan Publik yang berbasis di Bandung. Purposive sampling digunakan untuk mengumpulkan data utama penelitian ini, yang diperoleh melalui kuesioner. Analisis regresi linier berganda untuk pengujian hipotesis menggunakan alat statistik SPSS versi 26. Sebuah korelasi positif ditemukan antara identifikasi penipuan laporan keuangan dan keahlian dan pengalaman auditor, seperti yang ditunjukkan oleh tes yang dilakukan. Studi lebih lanjut harus mengambil sampel lebih banyak kantor akuntan publik dan memasukkan faktor-faktor yang lebih penting, khususnya variabel independen, untuk memperoleh variasi nilai tambahan yang berdampak pada pendeteksian kecurangan laporan keuangan.
摘要本研究的目的是确定审计师的经验和技能如何影响虚假财务报告的识别。在本研究中，欺诈检测不是从犯罪分子的角度来看，而是从审计人员的经验和技能的角度来看。这是本研究的目的，以找出如何很好审计师可以发现财务报表上的欺诈活动。描述性研究使用定量方法在本研究中使用。研究样本包括37名参与者，他们都在万隆的一家会计师事务所工作。本研究的主要数据采用目的性抽样的方法，通过问卷调查的方式获得。多元线性回归分析采用SPSS 26版统计工具进行假设检验。所进行的测试表明，发现财务报表舞弊与审计员的专业知识和经验之间存在正相关关系。进一步的研究应该以更多的会计师事务所为样本，包括更重要的因素，特别是独立变量，以获得对发现财务报表舞弊有影响的附加价值变化。Abstrak。审计人员确认审计人员为审计人员，审计人员为审计人员。Dalam penelitian ini, pendeteksian kecurangan tidak dilihat dari sudut pandang penjahat, melainkan dari perperif penalaman和keterampilan审计员。Ini adalah tujuan dari penpentitian Ini untuk mengetahui sebera银行审计员dapat menemukan aktivitas penpenan padoran keuangan。penpenelli的写法，孟古纳坎的方法论，计量学，杨迪古纳坎，等。三十七个党派，扬semuanya, bekerja, Kantor Akuntan，公共部门，扬berberi，万隆。有目的的抽样研究了新疆地区的人口普查数据，并对其进行了研究。回归线性回归分析，企鹅生育，孟古纳坎，统计，SPSS version 26。西布亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚·考利亚。研究lebih lanjut harus meng蒙古蒙古国样本lebih banyak kantor akuntan public - factor - factor for yang lebih penting, khususnya变量独立，untuk memperoleh variasi nilai tambahan yang berdampak padedekkecurangan laporan keuangan。
{"title":"Pengaruh Pengalaman Auditor dan Kompetensi terhadap Pendeteksian Kecurangan Laporan Keuangan","authors":"Syifa Hasna Iftinan, Edi Sukarmanto","doi":"10.29313/jra.v2i1.666","DOIUrl":"https://doi.org/10.29313/jra.v2i1.666","url":null,"abstract":"Abstract. The purpose of this study was to determine how the experience and skills of auditors affect the identification of fraudulent financial reporting. In this study, fraud detection is not seen from the criminal's point of view, but from the perspective of the experience and skills of the auditor. It is the purpose of this study to find out how well auditors can find fraudulent activity on financial statements. Descriptive research using the quantitative methodology used in this study. The research sample consisted of 37 participants, all of whom worked at a Bandung- based Public Accounting Firm. Purposive sampling was used to collect the main data of this study, which were obtained through a questionnaire. Multiple linear regression analysis for hypothesis testing used the SPSS version 26 statistical tool. A positive correlation was found between the identification of financial statement fraud and the expertise and experience of the auditors, as indicated by the tests performed. Further studies should sample more public accounting firms and include more important factors, particularly independent variables, to obtain additional value variations that have an impact on the detection of financial statement fraud. \u0000Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengalaman dan keterampilan auditor mempengaruhi identifikasi kecurangan pelaporan keuangan. Dalam penelitian ini, pendeteksian kecurangan tidak dilihat dari sudut pandang penjahat, melainkan dari perspektif pengalaman dan keterampilan auditor. Ini adalah tujuan dari penelitian ini untuk mengetahui seberapa baik auditor dapat menemukan aktivitas penipuan pada laporan keuangan. Penelitian deskriptif menggunakan metodologi kuantitatif yang digunakan dalam penelitian ini. Sampel penelitian terdiri dari 37 partisipan yang semuanya bekerja pada Kantor Akuntan Publik yang berbasis di Bandung. Purposive sampling digunakan untuk mengumpulkan data utama penelitian ini, yang diperoleh melalui kuesioner. Analisis regresi linier berganda untuk pengujian hipotesis menggunakan alat statistik SPSS versi 26. Sebuah korelasi positif ditemukan antara identifikasi penipuan laporan keuangan dan keahlian dan pengalaman auditor, seperti yang ditunjukkan oleh tes yang dilakukan. Studi lebih lanjut harus mengambil sampel lebih banyak kantor akuntan publik dan memasukkan faktor-faktor yang lebih penting, khususnya variabel independen, untuk memperoleh variasi nilai tambahan yang berdampak pada pendeteksian kecurangan laporan keuangan.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"79 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83761403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Surtikanti, S. D. Anggadini, Ester Br Situmorang
The purpose of this study was to find out empirical evidence of how much auditor performance measure in 6 public accounting firms in the Bandung area.The method used for this research is a quantitative method with descriptive approach and verification analysis, the sample used is senior auditor, supervisor and partner in 6 public accounting firms in bandung area as many as 21 respondents and the analysis tools used are Double Linear Regression, Determination Coefficient, Correlation Coefficient, and t-test. The results of this study show that Auditor Experience, Professionalism and Integrity have a significant effect on Auditor Performance in 6 Public Accounting Firms in Bandung Area. While a positive relationship between experience, professionalism, auditor integrity and auditor performance. Keywords: Auditor Experience, Professionalism, Integrity and Auditor Performance
{"title":"AUDITOR PERFORMANCE MEASURE CASE OF KAP BANDUNG REGISTERED WITH OJK","authors":"S. Surtikanti, S. D. Anggadini, Ester Br Situmorang","doi":"10.34010/jra.v14i1.6035","DOIUrl":"https://doi.org/10.34010/jra.v14i1.6035","url":null,"abstract":"The purpose of this study was to find out empirical evidence of how much auditor performance measure in 6 public accounting firms in the Bandung area.The method used for this research is a quantitative method with descriptive approach and verification analysis, the sample used is senior auditor, supervisor and partner in 6 public accounting firms in bandung area as many as 21 respondents and the analysis tools used are Double Linear Regression, Determination Coefficient, Correlation Coefficient, and t-test. The results of this study show that Auditor Experience, Professionalism and Integrity have a significant effect on Auditor Performance in 6 Public Accounting Firms in Bandung Area. While a positive relationship between experience, professionalism, auditor integrity and auditor performance. \u0000 \u0000Keywords: Auditor Experience, Professionalism, Integrity and Auditor Performance","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82954404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk menganalisis pengaruh perbedaan buku pajak, arus kas operasi, dan ukuran perusahaan terhadap persistensi laba. Selain itu, penelitian ini juga menggunakan ukuran perusahaan sebagai variabel moderasi pengaruh perbedaan buku pajak dan arus kas operasi terhadap persistensi laba. Penelitian ini menggunakan balanced panel data dari 22 perusahaan sektor industri barang konsumsi dari tahun 2015 hingga 2019 dengan total observasi sebanyak 110. Penelitian ini menggunakan principal component analysis (PCA) dari perbedaan permanen dan temporer untuk mengukur perbedaan buku pajak. Hasilnya, berdasarkan regresi random effect model, penelitian ini menemukan bahwa perbedaan buku pajak dan ukuran perusahaan tidak terbukti dapat mempengaruhi persistensi laba. Di sisi lain, penelitian ini menemukan bahwa arus kas operasi berpengaruh positif terhadap persistensi laba. Selain itu, ukuran perusahaan terbukti memiliki peran moderasi positif pengaruh arus kas operasi terhadap persistensi laba. Namun demikian, ukuran perusahaan tidak terbukti memiliki peran moderasi pengaruh perbedaan buku pajak terhadap persistensi laba. Hasil-hasil tersebut mengindikasikan bahwa persistensi atau kesinambungan laba suatu perusahaan masih ditentukan oleh arus kas operasinya. Kata Kunci : Arus Kas Operasi, Perbedaan Buku Pajak, Persistensi Laba
{"title":"PERSISTENSI LABA BERDASARKAN PERBEDAAN BUKU PAJAK, ARUS KAS OPERASI, DAN UKURAN PERUSAHAAN","authors":"Husnul Khotimah, Dani Rahman Hakim","doi":"10.34010/jra.v14i1.6566","DOIUrl":"https://doi.org/10.34010/jra.v14i1.6566","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh perbedaan buku pajak, arus kas operasi, dan ukuran perusahaan terhadap persistensi laba. Selain itu, penelitian ini juga menggunakan ukuran perusahaan sebagai variabel moderasi pengaruh perbedaan buku pajak dan arus kas operasi terhadap persistensi laba. Penelitian ini menggunakan balanced panel data dari 22 perusahaan sektor industri barang konsumsi dari tahun 2015 hingga 2019 dengan total observasi sebanyak 110. Penelitian ini menggunakan principal component analysis (PCA) dari perbedaan permanen dan temporer untuk mengukur perbedaan buku pajak. Hasilnya, berdasarkan regresi random effect model, penelitian ini menemukan bahwa perbedaan buku pajak dan ukuran perusahaan tidak terbukti dapat mempengaruhi persistensi laba. Di sisi lain, penelitian ini menemukan bahwa arus kas operasi berpengaruh positif terhadap persistensi laba. Selain itu, ukuran perusahaan terbukti memiliki peran moderasi positif pengaruh arus kas operasi terhadap persistensi laba. Namun demikian, ukuran perusahaan tidak terbukti memiliki peran moderasi pengaruh perbedaan buku pajak terhadap persistensi laba. Hasil-hasil tersebut mengindikasikan bahwa persistensi atau kesinambungan laba suatu perusahaan masih ditentukan oleh arus kas operasinya. \u0000Kata Kunci : Arus Kas Operasi, Perbedaan Buku Pajak, Persistensi Laba","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"186 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77036065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract Management Accounting Practices (PAM) have an important role in companies as a basis for decision making so that company performance is effective and efficient. Management accounting practice is influenced by contingency factors, namely market competition, company owner participation, company size, environmental and technology influences. The purpose of this study was to determine the factors that influence management accounting practices and their effects on company performance. The difference with previous research is location, Management Accounting Practices (PAM) as Mediation Variables. This analysis method uses the Structural Equation Model (SEM) with Partial Least Square (PLS) as an analysis tool. Data collection is used by distributing questionnaires to company managers in Jakarta. The results showed that the owner's participation and innovative culture had an effect, while the market competition did not affect it. The factors that influence company performance are the participation of owners and PAM, while factors that do not influence it are market competition and innovative culture. Recommendations for further research are the addition of indicators, number of samples. Keywords: Market Competition Factors; Innovative Culture and Owner Participation; Management Accounting Practices; Company performance
{"title":"FACTORS AFFECTING MANAGEMENT ACCOUNTING PRACTICES AND THEIR IMPACT ON ORGANIZATIONAL PERFORMANCE IN THE PRIVATE SECTOR IN JAKARTA","authors":"Endro Andayani, Aji Prasetyo, M. Yusuf, Erni Erni","doi":"10.34010/jra.v14i1.4907","DOIUrl":"https://doi.org/10.34010/jra.v14i1.4907","url":null,"abstract":"Abstract \u0000Management Accounting Practices (PAM) have an important role in companies as a basis for decision making so that company performance is effective and efficient. Management accounting practice is influenced by contingency factors, namely market competition, company owner participation, company size, environmental and technology influences. The purpose of this study was to determine the factors that influence management accounting practices and their effects on company performance. The difference with previous research is location, Management Accounting Practices (PAM) as Mediation Variables. This analysis method uses the Structural Equation Model (SEM) with Partial Least Square (PLS) as an analysis tool. Data collection is used by distributing questionnaires to company managers in Jakarta. The results showed that the owner's participation and innovative culture had an effect, while the market competition did not affect it. The factors that influence company performance are the participation of owners and PAM, while factors that do not influence it are market competition and innovative culture. Recommendations for further research are the addition of indicators, number of samples. \u0000Keywords: Market Competition Factors; Innovative Culture and Owner Participation; Management Accounting Practices; Company performance \u0000 ","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89886517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to analyze the effect of tax management, earnings quality, and dividend policy on firm value with transparency as a moderating variable. The population in this study all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019 which numbered 30 companies. The sample was determined using purposive sampling so that a sample of 10 companies with 4 financial reporting periods. The analysis technique used is Moderation Regression Analysis. The results showed that partially tax management and dividend policy had an effect on firm value, while earnings quality had no effect on firm value. The role of corporate transparency as a moderator shows that corporate transparency strengthens the effect of tax management and dividend policy on firm value, while corporate transparency weakens the effect of earnings quality on firm value. The value of the company is an important thing for management to pay attention to in managing the company, so it must pay attention to the things that affect it. Management can carry out information transparency as the main focus in increasing company value, because good transparency will make the company's annual report a source of accurate information for decision makers. Keywords: Dividend Policy, Earnings Quality, Tax Management, Transparency
{"title":"COMPANY VALUE : TAX MANAGEMENT, QUALITY OF EARNINGS, DIVIDEND POLICY AND TRANSPARENCY AS MODERATING","authors":"Adhitya Putri Pratiwi, Yenni Cahyani","doi":"10.34010/jra.v14i1.5731","DOIUrl":"https://doi.org/10.34010/jra.v14i1.5731","url":null,"abstract":"This research aims to analyze the effect of tax management, earnings quality, and dividend policy on firm value with transparency as a moderating variable. The population in this study all food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019 which numbered 30 companies. The sample was determined using purposive sampling so that a sample of 10 companies with 4 financial reporting periods. The analysis technique used is Moderation Regression Analysis. The results showed that partially tax management and dividend policy had an effect on firm value, while earnings quality had no effect on firm value. The role of corporate transparency as a moderator shows that corporate transparency strengthens the effect of tax management and dividend policy on firm value, while corporate transparency weakens the effect of earnings quality on firm value. The value of the company is an important thing for management to pay attention to in managing the company, so it must pay attention to the things that affect it. Management can carry out information transparency as the main focus in increasing company value, because good transparency will make the company's annual report a source of accurate information for decision makers. \u0000 \u0000Keywords: Dividend Policy, Earnings Quality, Tax Management, Transparency","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79371906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements. This study aims to examine the effect of external pressure, financial targets and the ineffective monitoring on fraudulent financial statement at manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampling technique in this study used a purposive sampling method based on the criteria given. Accordingly, there were 35 companies as samples in 3 consecutive years. The data analysis technique in this study used logistic regression analysis with the help of the IMB SPSS application. The results of the study found that: (1) external pressure had a significant negative effect on fraudulent financial statement, (2) financial targets had a significant negative effect on fraudulent financial statement, and (3) ineffective monitoring had no effect on fraudulent financial statement. This research can contribute to the Public Accounting Firm and investors and potential investors to pay attention to the leverage ratio and ROA in external pressure variables and financial targets in a company's financial statements. Keywords: Fraudulent Financial Statement, External Pressure, Financial Targets, Ineffective Monitoring.
{"title":"FRAUDULENT FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES","authors":"Deni Iskandar, Viola Paramitha, Diana Frederica","doi":"10.34010/jra.v14i1.5499","DOIUrl":"https://doi.org/10.34010/jra.v14i1.5499","url":null,"abstract":"Fraudulent financial statement has a bad impact on users of financial statements, especially for investors who provide funds to companies. Investors need to be observant in analyzing the company's financial statements. Therefore, it is necessary to know several factors that influence companies to commit fraudulent financial statements. This study aims to examine the effect of external pressure, financial targets and the ineffective monitoring on fraudulent financial statement at manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampling technique in this study used a purposive sampling method based on the criteria given. Accordingly, there were 35 companies as samples in 3 consecutive years. The data analysis technique in this study used logistic regression analysis with the help of the IMB SPSS application. The results of the study found that: (1) external pressure had a significant negative effect on fraudulent financial statement, (2) financial targets had a significant negative effect on fraudulent financial statement, and (3) ineffective monitoring had no effect on fraudulent financial statement. This research can contribute to the Public Accounting Firm and investors and potential investors to pay attention to the leverage ratio and ROA in external pressure variables and financial targets in a company's financial statements. \u0000 \u0000Keywords: Fraudulent Financial Statement, External Pressure, Financial Targets, Ineffective Monitoring.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"195 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79854675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk menguji efektifitas sistem informasi akuntansi yang dipengaruhi oleh budaya organisasi dan teknologi informasi (IT) pada perusahaan dealer mobil di kota Bandung Jawa Barat. Penelitian ini diawali oleh adanya permasalahan belum efektifnya penggunaan aplikasi sistem informasi akuntansi pada beberapa perusahaan skala kecil dan menengah di Bandung, Jawa Barat. Metode deskriptif digunakan untuk menggambarkan hasil penelitian secara lebih mendetail dan metode verifikatif digunakan untuk menguji besaran pengaruh antar variabel yang diteliti. Pengumpulan data dilakukan dengan cara menyebarkan kuesioner pada unit analisis yang menjadi sampel penelitian yaitu perusahaan dealer mobil di Bandung. Penarikan sampel menggunakan teknik simple random sampling. Analisis data menggunakan regresi linier berganda, sedangkan untuk pengujian hipotesis dalam penelitian ini menggunakan uji t menggunakan software SPSS 20. Secara empiris dapat dibuktikan teknologi Informasi berpengaruh terhadap Kualitas Sistem Informasi Akuntansi sedangkan Budaya Organisasi tidak berpengaruh terhadap Kualitas Sistem Informasi Akuntansi. Hasil penelitian ini berkontribusi dalam mengembangkan model aplikasi keuangan yang efektif dan komprehensip serta sebagai landasan untuk mengembangkan IT yang lebih baik di berbagai perusahaan skala kecil dan menengah. Kata Kunci: budaya organisasi, teknologi informasi, efektifitas sistem informasi akuntansi.
{"title":"EFEKTIFITAS BUDAYA ORGANISASI, TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI","authors":"Lilis Puspitawati, Nanang Suryana, Bella Tsania Kusuma Putri","doi":"10.34010/jra.v14i1.6094","DOIUrl":"https://doi.org/10.34010/jra.v14i1.6094","url":null,"abstract":"Penelitian ini bertujuan untuk menguji efektifitas sistem informasi akuntansi yang dipengaruhi oleh budaya organisasi dan teknologi informasi (IT) pada perusahaan dealer mobil di kota Bandung Jawa Barat. Penelitian ini diawali oleh adanya permasalahan belum efektifnya penggunaan aplikasi sistem informasi akuntansi pada beberapa perusahaan skala kecil dan menengah di Bandung, Jawa Barat. Metode deskriptif digunakan untuk menggambarkan hasil penelitian secara lebih mendetail dan metode verifikatif digunakan untuk menguji besaran pengaruh antar variabel yang diteliti. Pengumpulan data dilakukan dengan cara menyebarkan kuesioner pada unit analisis yang menjadi sampel penelitian yaitu perusahaan dealer mobil di Bandung. Penarikan sampel menggunakan teknik simple random sampling. Analisis data menggunakan regresi linier berganda, sedangkan untuk pengujian hipotesis dalam penelitian ini menggunakan uji t menggunakan software SPSS 20. Secara empiris dapat dibuktikan teknologi Informasi berpengaruh terhadap Kualitas Sistem Informasi Akuntansi sedangkan Budaya Organisasi tidak berpengaruh terhadap Kualitas Sistem Informasi Akuntansi. Hasil penelitian ini berkontribusi dalam mengembangkan model aplikasi keuangan yang efektif dan komprehensip serta sebagai landasan untuk mengembangkan IT yang lebih baik di berbagai perusahaan skala kecil dan menengah. \u0000 \u0000Kata Kunci: budaya organisasi, teknologi informasi, efektifitas sistem informasi akuntansi.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86072843","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mining companies are required to show greater environmental care and responsibility. Environmental cost classification and reporting can help achieve the effectiveness and efficiency of environmental cost control. This study aims to determine and compare the effectiveness and efficiency of environmental cost control of mining companies, determine the company's eco-efficiency, and determine its effect on eco-efficiency. This comparative descriptive research and quantitative research uses secondary data, namely data on environmental costs and financial data of PT TIMAH Tbk. (TIMAH) and PT Aneka Tambang Tbk. (ANTAM) for 2016-2020 which collected through documentation. Data were analyzed using ratio analysis, trend, and simple linear regression. The results of the study found that: (1) TIMAH and ANTAM have not adopted environmental cost reporting based on the theory of Hansen et al., (2) Environmental cost control ANTAM more effective than TIMAH, (3) Environmental cost control TIMAH more efficient than ANTAM, (4) The highest eco-efficiency of TIMAH obtained in 2016, while the highest eco-efficiency of ANTAM obtained in 2018, (5) The effectiveness of environmental cost control has a significant effect on eco-efficiency. However, the efficiency of controlling environmental costs has no significant effect on eco-efficiency. Keywords: Effectiveness and Efficiency, Environmental Cost, Eco-efficiency
{"title":"COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF ENVIRONMENTAL COST CONTROL IN REALIZING THE ECO-EFFICIENCY OF MINING COMPANIES","authors":"Fathiyya Fitri Amaliya, D. Burhany","doi":"10.34010/jra.v14i1.5555","DOIUrl":"https://doi.org/10.34010/jra.v14i1.5555","url":null,"abstract":"Mining companies are required to show greater environmental care and responsibility. Environmental cost classification and reporting can help achieve the effectiveness and efficiency of environmental cost control. This study aims to determine and compare the effectiveness and efficiency of environmental cost control of mining companies, determine the company's eco-efficiency, and determine its effect on eco-efficiency. This comparative descriptive research and quantitative research uses secondary data, namely data on environmental costs and financial data of PT TIMAH Tbk. (TIMAH) and PT Aneka Tambang Tbk. (ANTAM) for 2016-2020 which collected through documentation. Data were analyzed using ratio analysis, trend, and simple linear regression. The results of the study found that: (1) TIMAH and ANTAM have not adopted environmental cost reporting based on the theory of Hansen et al., (2) Environmental cost control ANTAM more effective than TIMAH, (3) Environmental cost control TIMAH more efficient than ANTAM, (4) The highest eco-efficiency of TIMAH obtained in 2016, while the highest eco-efficiency of ANTAM obtained in 2018, (5) The effectiveness of environmental cost control has a significant effect on eco-efficiency. However, the efficiency of controlling environmental costs has no significant effect on eco-efficiency. \u0000 \u0000Keywords: Effectiveness and Efficiency, Environmental Cost, Eco-efficiency","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82454786","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to understand the FinTech ecosystem in Indonesia and to understand the disruption of FinTech innovation in Indonesia. The research method is carried out through qualitative methods with an explorative descriptive approach. The data processed in this study are secondary data and a literature review on Fintech and Disruptive Innovation. Data collection is carried out through a review of the FinTech literature, identifying Fintech companies operating in Indonesia, collecting data from sources (websites, financial industry articles, world bank reports, Bank Indonesia reports, OJK reports). This research focuses on content analysis of secondary data, which refers to a systematic and replicable technique for compressing large amounts of text into fewer content categories. The research results show that the FinTech ecosystem in Indonesia is experiencing rapid growth by offering 8 (eight) product categories, of which the Lending category is the most prominent area, and has won the second position in the top two funding positions after Singapore at the ASEAN level. The results of the study also found elements of disruptive innovation and others maintaining innovation in the category of FinTech companies in Indonesia. The solution offered based on the results of this research is that entrepreneurs in the FinTech sector can understand the purpose of innovation disruption to be able to face challenges as well as take advantage of opportunities to move forward because innovation disruption is considered a means of business growth and development. Keywords: FinTech, Inovation Disruption
{"title":"DISRUPTION OF FINANCIAL TECHNOLOGY (FINTECH) IN INDONESIA","authors":"S. Rahayu, W. Astuti","doi":"10.34010/jra.v14i1.6708","DOIUrl":"https://doi.org/10.34010/jra.v14i1.6708","url":null,"abstract":"The purpose of this study is to understand the FinTech ecosystem in Indonesia and to understand the disruption of FinTech innovation in Indonesia. The research method is carried out through qualitative methods with an explorative descriptive approach. The data processed in this study are secondary data and a literature review on Fintech and Disruptive Innovation. Data collection is carried out through a review of the FinTech literature, identifying Fintech companies operating in Indonesia, collecting data from sources (websites, financial industry articles, world bank reports, Bank Indonesia reports, OJK reports). This research focuses on content analysis of secondary data, which refers to a systematic and replicable technique for compressing large amounts of text into fewer content categories. The research results show that the FinTech ecosystem in Indonesia is experiencing rapid growth by offering 8 (eight) product categories, of which the Lending category is the most prominent area, and has won the second position in the top two funding positions after Singapore at the ASEAN level. The results of the study also found elements of disruptive innovation and others maintaining innovation in the category of FinTech companies in Indonesia. The solution offered based on the results of this research is that entrepreneurs in the FinTech sector can understand the purpose of innovation disruption to be able to face challenges as well as take advantage of opportunities to move forward because innovation disruption is considered a means of business growth and development. \u0000Keywords: FinTech, Inovation Disruption","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83989683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Abstract. Problems in the company's financial performance arise as a result of financial problems related to the survival of the company so that in this case good handling is needed in operational activities in preventing the occurrence of company bankruptcy. The purpose of this study is to be able to examine the effect of measuring intellectual capital and Islamicity performance index on financial performance as measured by ROA. Intellectual capital is measured using the VAICTM method and the islamicity performance index is measured using the profit sharing ratio and zakat performance ratio. This research uses quantitative research. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority for the period 2017-2020 with the sampling technique used is purposive sampling, so that 13 banks are the samples in the study. The research method used is descriptive analysis using a verification method with a quantitative approach. The data analysis method used is multiple linear regression analysis with hypothesis testing to be carried out using IBM SPSS Statistic 23 software. The results of hypothesis testing indicate that intellectual capital partially has a positive and significant effect on financial performance. Profit sharing ratio has a negative and significant effect on financial performance and zakat performance ratio has a positive and insignificant effect on financial performance. Abstrak. Permasalahan dalam kinerja keuangan perusahaan timbul akibat dari masalah keuangan yang berhubungan dengan kelangsungan hidup perusahaan sehingga dalam hal ini diperlukan penanganan yang baik dalam kegiatan operasional dalam mencegah terjadinya kebangkuran perusahaan. Tujuan dari penelitian ini yaitu untuk dapat memeriksa pengaruh pengukuran intellectual capital dan islamicity performance index terhadap kinerja keuangan yang diukur dengan menggunakan ROA. Intellectual capital diukur dengan menggunakan metode VAICTM dan islamicity performance index diukur dengan menggunakan profit sharing ratio dan zakat performance ratio. Penelitian ini menggunakan penelitian kuantitatif. Populasi yang dilakukan dalam penelitian ini yaitu BUS yang terdaftar di Otoritas Jasa Keuangan tahun periode 2017-2020 dengan teknik pengambilan sampel yang dipakai adalah purposive sampling, sehingga diperoleh 13 bank yang menjadi sampel dalam penelitian. Metode penelitian yang dipakai adalah analisis deskriptif menggunakan metode verifikatif dengan pendekatan kuantitatif. Metode analisis data yang dipakai adalah analisis regresi linear berganda dengan pengujian hipotesis yang akan dilakukan menggunakan software IBM SPSS Statistic 23. Hasil dari pengujian hipotesis menunjukkan bahwa secara parsial intellectual capital memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Profit sharing ratio memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan dan zakat performance ratio memiliki pengaruh positif tidak signifikan
摘要公司财务业绩出现问题的原因是与公司生存有关的财务问题，因此在这种情况下，需要在经营活动中妥善处理，以防止公司破产的发生。本研究的目的是能够检验衡量智力资本和伊斯兰绩效指数对财务绩效的影响，以ROA衡量。采用VAICTM方法测量智力资本，采用利润分成率和天课绩效率测量伊斯兰性绩效指数。本研究采用定量研究方法。本研究的人口是2017-2020年期间在金融服务管理局注册的伊斯兰商业银行，使用的抽样技术是有目的抽样，因此研究中的样本为13家银行。研究方法为描述性分析，采用定量验证法。数据分析方法为多元线性回归分析，采用IBM SPSS Statistic 23软件进行假设检验。假设检验结果表明，智力资本对财务绩效有部分显著的正向影响。利润分享率对财务绩效有显著的负向影响，天课绩效率对财务绩效有显著的正向影响。Abstrak。Permasalahan dalam kinerja keuangan perusahaan鼓膜akibat达里语masalah keuangan杨berhubungan dengan kelangsungan hidup perusahaan sehingga dalam哈尔ini diperlukan penanganan杨baik dalam kegiatan operasional dalam mencegah terjadinya kebangkuran perusahaan。Tujuan dari penelitian ini yitu untuk dapat memoriksa pengaruh penguin penguin智力资本和伊斯兰表现指数terhadap kinerja keangan yang diukur dungan menggunakan ROA。知识资本迪库尔登干蒙古纳干方法VAICTM丹伊斯兰绩效指数迪库尔登干蒙古纳干利润分成率丹天纳干绩效比。Penelitian ini menggunakan Penelitian定量分析。Populasi yang dilakukan dalam penelitian ini yitu BUS yang terdattar di Otoritas Jasa keangan tahun时期2017-2020 dengan teknik pengambilan sampel yang dipakai adalah目的抽样，sehinga diperoleh 13 bank yang menjadi sampel dalam penelitian。杨Metode penelitian dipakai adalah分析deskriptif menggunakan Metode verifikatif dengan pendekatan kuantitatif。方法分析数据yang dipakai adalah分析回归线性berganda dengan企鹅hipotesis yang akan dilakukan menggunakan软件IBM SPSS Statistic 23。Hasil dari penguin hipoesis menunjukkan bahwa secara parpar智力资本memoriliki pengaruh positive dan significance(积极的意义)利润分享率memoriliki pengaruh负的，显著的，可达的，可达的，可达的，可达的，可达的，可达的，可达的，可达的
{"title":"Pengaruh Pengukuran Intellectual Capital dan Islamicity Performance Index terhadap Kinerja Keuangan","authors":"Hani Meilani, Helliana","doi":"10.29313/jra.v1i2.520","DOIUrl":"https://doi.org/10.29313/jra.v1i2.520","url":null,"abstract":"Abstract. Problems in the company's financial performance arise as a result of financial problems related to the survival of the company so that in this case good handling is needed in operational activities in preventing the occurrence of company bankruptcy. The purpose of this study is to be able to examine the effect of measuring intellectual capital and Islamicity performance index on financial performance as measured by ROA. Intellectual capital is measured using the VAICTM method and the islamicity performance index is measured using the profit sharing ratio and zakat performance ratio. This research uses quantitative research. The population in this study is Islamic Commercial Banks registered with the Financial Services Authority for the period 2017-2020 with the sampling technique used is purposive sampling, so that 13 banks are the samples in the study. The research method used is descriptive analysis using a verification method with a quantitative approach. The data analysis method used is multiple linear regression analysis with hypothesis testing to be carried out using IBM SPSS Statistic 23 software. The results of hypothesis testing indicate that intellectual capital partially has a positive and significant effect on financial performance. Profit sharing ratio has a negative and significant effect on financial performance and zakat performance ratio has a positive and insignificant effect on financial performance. \u0000Abstrak. Permasalahan dalam kinerja keuangan perusahaan timbul akibat dari masalah keuangan yang berhubungan dengan kelangsungan hidup perusahaan sehingga dalam hal ini diperlukan penanganan yang baik dalam kegiatan operasional dalam mencegah terjadinya kebangkuran perusahaan. Tujuan dari penelitian ini yaitu untuk dapat memeriksa pengaruh pengukuran intellectual capital dan islamicity performance index terhadap kinerja keuangan yang diukur dengan menggunakan ROA. Intellectual capital diukur dengan menggunakan metode VAICTM dan islamicity performance index diukur dengan menggunakan profit sharing ratio dan zakat performance ratio. Penelitian ini menggunakan penelitian kuantitatif. Populasi yang dilakukan dalam penelitian ini yaitu BUS yang terdaftar di Otoritas Jasa Keuangan tahun periode 2017-2020 dengan teknik pengambilan sampel yang dipakai adalah purposive sampling, sehingga diperoleh 13 bank yang menjadi sampel dalam penelitian. Metode penelitian yang dipakai adalah analisis deskriptif menggunakan metode verifikatif dengan pendekatan kuantitatif. Metode analisis data yang dipakai adalah analisis regresi linear berganda dengan pengujian hipotesis yang akan dilakukan menggunakan software IBM SPSS Statistic 23. Hasil dari pengujian hipotesis menunjukkan bahwa secara parsial intellectual capital memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Profit sharing ratio memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan dan zakat performance ratio memiliki pengaruh positif tidak signifikan","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81398971","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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