This study aims to review the use of data analytics and artificial intelligence in fraud detection to support internal audits. This study employs a qualitative method with a scoping review approach. The research data comprised 24 online journal articles indexed by Scopus and Sinta, which were used as the basis for scoping reviews. The stages carried out in this study consisted of identifying research questions, using keywords, selecting literature, mapping the results of research data, and compiling a summary of research results. This study concludes that the fraud detection model based on data analytics and artificial intelligence has a high accuracy value in improving audit quality. This study indicates that the Indonesian Financial and Development Supervisory Agency needs to increase the use of technology, including data analytics and artificial intelligence, to detect fraud optimally.
{"title":"FRAUD DETECTION AUTOMATION THROUGH DATA ANALYTICS AND ARTIFICIAL INTELLIGENCE","authors":"Wishmy Meinawa Ikhsan, Elzami Haqie Ednoer, Winanda Setyaning Kridantika, Amrie Firmansyah","doi":"10.37641/riset.v4i2.166","DOIUrl":"https://doi.org/10.37641/riset.v4i2.166","url":null,"abstract":"This study aims to review the use of data analytics and artificial intelligence in fraud detection to support internal audits. This study employs a qualitative method with a scoping review approach. The research data comprised 24 online journal articles indexed by Scopus and Sinta, which were used as the basis for scoping reviews. The stages carried out in this study consisted of identifying research questions, using keywords, selecting literature, mapping the results of research data, and compiling a summary of research results. This study concludes that the fraud detection model based on data analytics and artificial intelligence has a high accuracy value in improving audit quality. This study indicates that the Indonesian Financial and Development Supervisory Agency needs to increase the use of technology, including data analytics and artificial intelligence, to detect fraud optimally.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89031983","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}
According to research by Tobacco Atlas in 2015, Indonesia has the third largest number of smokers in the world after China and India, with an estimated number of smokers at around 53.7 million. Smoking is a habit that harms health. Smoking causes heart disease, lung, oral, stomach, skin, and other conditions. This study aims to empirically examine the relationship between the excise rate, per capita income, and education level on the level of non-child group smokers in Indonesia for the 2015-2020 period. This period was chosen following Presidential Decree No. 28 of 2008 and Permenperin No.117/M- IND/PER/10/2009, which discusses the Tobacco Products Industry (IHT) roadmap and states that from 2015 to 2020, the priority is on the health aspect. This research was conducted with a quantitative approach using the panel data regression method. The results of this study conclude that the independent variables in this study simultaneously affect the dependent variable. In addition, it is known that the variable excise tax rate and education level partially have a significant effect on the dependent variable with a positive coefficient. In contrast, the income per capita variable partially has a substantial impact on the dependent variable with a negative coefficient.
{"title":"EFFECT OF EXCISE RATES, PER CAPITA INCOME, AND EDUCATION LEVEL ON NON-CHILD SMOKER RATES","authors":"Rifki Rahmazaki Adam, A. S. Purwana","doi":"10.37641/riset.v4i2.165","DOIUrl":"https://doi.org/10.37641/riset.v4i2.165","url":null,"abstract":"According to research by Tobacco Atlas in 2015, Indonesia has the third largest number of smokers in the world after China and India, with an estimated number of smokers at around 53.7 million. Smoking is a habit that harms health. Smoking causes heart disease, lung, oral, stomach, skin, and other conditions. This study aims to empirically examine the relationship between the excise rate, per capita income, and education level on the level of non-child group smokers in Indonesia for the 2015-2020 period. This period was chosen following Presidential Decree No. 28 of 2008 and Permenperin No.117/M- IND/PER/10/2009, which discusses the Tobacco Products Industry (IHT) roadmap and states that from 2015 to 2020, the priority is on the health aspect. This research was conducted with a quantitative approach using the panel data regression method. The results of this study conclude that the independent variables in this study simultaneously affect the dependent variable. In addition, it is known that the variable excise tax rate and education level partially have a significant effect on the dependent variable with a positive coefficient. In contrast, the income per capita variable partially has a substantial impact on the dependent variable with a negative coefficient.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86417677","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}
Bahri Bahri, Ilmardani Rince Ramli, Fikri Alamsyah
The outbreak of Covid-19 2019 had an impact on the decline in the economy of the Special Region of Yogyakarta and the financial performance of Bank BPD DIY. This study aims to analyze differences in the performance of Financial Performance and ROA values of Bank BPD DIY between 2019, 2020, and 2021. The research method uses the Independent Sample T-Test. The population and sample using monthly financial statements are 36 samples. The results of the study show that in 2019, 2020 and 2021. Bank BPD DIY assets have decreased. The results of the independent test of the t-test sample show that there are differences in the financial performance of Bank BPD DIY between 2019, 2020 and 2021.
{"title":"THE FINANCIAL PERFORMANCE OF BANK BPD DIY PRE AND POST COVID-19 PANDEMIC","authors":"Bahri Bahri, Ilmardani Rince Ramli, Fikri Alamsyah","doi":"10.37641/riset.v4i2.177","DOIUrl":"https://doi.org/10.37641/riset.v4i2.177","url":null,"abstract":"The outbreak of Covid-19 2019 had an impact on the decline in the economy of the Special Region of Yogyakarta and the financial performance of Bank BPD DIY. This study aims to analyze differences in the performance of Financial Performance and ROA values of Bank BPD DIY between 2019, 2020, and 2021. The research method uses the Independent Sample T-Test. The population and sample using monthly financial statements are 36 samples. The results of the study show that in 2019, 2020 and 2021. Bank BPD DIY assets have decreased. The results of the independent test of the t-test sample show that there are differences in the financial performance of Bank BPD DIY between 2019, 2020 and 2021.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83320209","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}
Pub Date : 2022-08-18DOI: 10.17509/jaset.v14i1.44580
S. Sumartono
This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based on these following criteria: government internal auditors who possessed Functional Auditor certification, and government internal auditors who have performed auditing. Data were collected using questionnaire containing 29 statement items and were measured using a Likert scale. Moderated regression analysis (MRA) method was performed to analyze the data. The results showed that Auditors’ knowledge, Obedience Pressure, and Auditors’ experience had a significant positive influences on Audit Judgment, and Professional Skepticism moderated the influence of Auditors’ knowledge, Obedience Pressure, Auditors’ experience on Audit Judgment. Therefore, the improvement of internal auditors’ professional responsibility in the form of Audit Judgment should take into account the role of Professional Skepticism. This study only used closed statements in the questionnaires. Thus, future researchers are recommended to use the combination of the of both open-ended and closed ended statements
{"title":"Professional Skepticism in Moderating the Relationship between Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment","authors":"S. Sumartono","doi":"10.17509/jaset.v14i1.44580","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.44580","url":null,"abstract":"This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based on these following criteria: government internal auditors who possessed Functional Auditor certification, and government internal auditors who have performed auditing. Data were collected using questionnaire containing 29 statement items and were measured using a Likert scale. Moderated regression analysis (MRA) method was performed to analyze the data. The results showed that Auditors’ knowledge, Obedience Pressure, and Auditors’ experience had a significant positive influences on Audit Judgment, and Professional Skepticism moderated the influence of Auditors’ knowledge, Obedience Pressure, Auditors’ experience on Audit Judgment. Therefore, the improvement of internal auditors’ professional responsibility in the form of Audit Judgment should take into account the role of Professional Skepticism. This study only used closed statements in the questionnaires. Thus, future researchers are recommended to use the combination of the of both open-ended and closed ended statements","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42948722","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}
Pub Date : 2022-07-31DOI: 10.17509/jaset.v14i1.44483
M. Widaningsih, E. Mediawati, Nor Aishah Mohd. Ali, Rozaiha Ab. Majid, Salina Abdullah
This study aims to find out the problems and challenges faced by accounting students who carried out internship programs during the Covid-19 pandemic and find solutions to the problems faced. The survey was conducted by distributing questionnaires to 92 accounting students who carried out internship programs in Indonesia. Problems and challenges faced by accounting students carrying out internship programs during the COVID-19 pandemic, including difficulty communicating with colleagues or other staff, experiencing lack of social interaction with supervisors, inadequate infrastructure, difficulty focusing on work due to family commitments, as well as challenges in carrying out tasks assigned by supervisors due to poor internet connection. As one solution that can be implemented is to carry out a mixed internship program.This research was conducted on students majoring in accounting and because research on perceptions would allow for a subjective explanation. This research provides input to students, educational institutions, alumni, professional association institutions, and partner institutions to improve the quality of internships in the accounting department. This research was conducted on accounting students who carried out internships during the COVID-19 pandemic.
{"title":"Problems and Challenges of the Internship Program during the pandemic Covid-19: The perspective of Accounting Student in Indonesia","authors":"M. Widaningsih, E. Mediawati, Nor Aishah Mohd. Ali, Rozaiha Ab. Majid, Salina Abdullah","doi":"10.17509/jaset.v14i1.44483","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.44483","url":null,"abstract":"This study aims to find out the problems and challenges faced by accounting students who carried out internship programs during the Covid-19 pandemic and find solutions to the problems faced. The survey was conducted by distributing questionnaires to 92 accounting students who carried out internship programs in Indonesia. Problems and challenges faced by accounting students carrying out internship programs during the COVID-19 pandemic, including difficulty communicating with colleagues or other staff, experiencing lack of social interaction with supervisors, inadequate infrastructure, difficulty focusing on work due to family commitments, as well as challenges in carrying out tasks assigned by supervisors due to poor internet connection. As one solution that can be implemented is to carry out a mixed internship program.This research was conducted on students majoring in accounting and because research on perceptions would allow for a subjective explanation. This research provides input to students, educational institutions, alumni, professional association institutions, and partner institutions to improve the quality of internships in the accounting department. This research was conducted on accounting students who carried out internships during the COVID-19 pandemic.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46925429","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}
Pub Date : 2022-07-31DOI: 10.17509/jaset.v14i1.39436
Wiralestari Wiralestari
Currently, social responsibility plays an essential role in the company. Where social responsibility information is a medium to communicate with stakeholders, this information also has a role in gaining the trust of stakeholders due to transparency. The information presented must be relevant and reliable so that it can be trusted. This research was conducted to see how the quality of corporate social responsibility information. The sample of this research is 32 companies that report the company's sustainability report on the sustainability disclosure database. This study uses content analysis that looks at the information contained in the company's sustainability report. GR! 4 and GRI become company standards or guidelines in reporting corporate social responsibility. The results show that companies engaged in finance have higher quality social responsibility information than mining, chemical, and agricultural companies, which directly impact the environment.
{"title":"QUALITY OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION IN INDONESIA","authors":"Wiralestari Wiralestari","doi":"10.17509/jaset.v14i1.39436","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.39436","url":null,"abstract":"Currently, social responsibility plays an essential role in the company. Where social responsibility information is a medium to communicate with stakeholders, this information also has a role in gaining the trust of stakeholders due to transparency. The information presented must be relevant and reliable so that it can be trusted. This research was conducted to see how the quality of corporate social responsibility information. The sample of this research is 32 companies that report the company's sustainability report on the sustainability disclosure database. This study uses content analysis that looks at the information contained in the company's sustainability report. GR! 4 and GRI become company standards or guidelines in reporting corporate social responsibility. The results show that companies engaged in finance have higher quality social responsibility information than mining, chemical, and agricultural companies, which directly impact the environment.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48972480","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}
Pub Date : 2022-07-27DOI: 10.17509/jaset.v14i1.41451
Tanli Kuang, H. Hanny, S. Setiawan
Digital game-based learning has a potential to help accounting and business students acquiring knowledge and skills required for industry 4.0. However, its adoption and effectiveness rely heavily on lecturer acceptance because they are the real agent of change in Higher Education Institution. In this study, a modified TAM model to examine and predict lecturer acceptance of digital game-based learning is proposed, and empirically tested by involving 258 acounting and business lecturers. The results show that lecturers’ intention for adopting digital game-based learning in the classroom is affected directly by several factors: usefulness, subjective norm, and personal innovativeness. Although curriculum effects are not found, its effects appear to be mediated by usefulness. This study does not find direct and indirect impact of critical mass on lectures’ intention for adopting digital game-based learning.
{"title":"Why Do Accounting and Business Lecturers Accept Digital Game-Based Learning?","authors":"Tanli Kuang, H. Hanny, S. Setiawan","doi":"10.17509/jaset.v14i1.41451","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.41451","url":null,"abstract":"Digital game-based learning has a potential to help accounting and business students acquiring knowledge and skills required for industry 4.0. However, its adoption and effectiveness rely heavily on lecturer acceptance because they are the real agent of change in Higher Education Institution. In this study, a modified TAM model to examine and predict lecturer acceptance of digital game-based learning is proposed, and empirically tested by involving 258 acounting and business lecturers. The results show that lecturers’ intention for adopting digital game-based learning in the classroom is affected directly by several factors: usefulness, subjective norm, and personal innovativeness. Although curriculum effects are not found, its effects appear to be mediated by usefulness. This study does not find direct and indirect impact of critical mass on lectures’ intention for adopting digital game-based learning.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47872126","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 test whether the implementation of good governance, financial management, quality of human resources, and community participation influence village financial accountability in the Batang Kuis sub-district and Percut sei Tuan sub-district. This research is a quantitative study with causal associative analysis. It uses primary data through questionnaires directly given to respondents, namely village heads, village secretaries, village treasurers, and village communities in villages located in Batang Kuis and Percut sei Tuan sub-districts. The sampling technique is purposive sampling. The test tool used in this study is WarpPLs 3.0. The results showed the implementation of good governance, financial management, the quality of human resources and community participation had a positive and significant effects on village financial accountability in Batang Kuis and Percut sei Tuan sub-district, with a p-value of 0.05, and goodness of fit can be said to be a research model with a fit model.
{"title":"Analysis Of Factors Affecting Village Financial Accountability","authors":"Lukmanul Hakim, Tengku Juhri Agustan, Sahnan Rangkuti","doi":"10.17509/jaset.v14i1.44194","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.44194","url":null,"abstract":"This research aims to test whether the implementation of good governance, financial management, quality of human resources, and community participation influence village financial accountability in the Batang Kuis sub-district and Percut sei Tuan sub-district. This research is a quantitative study with causal associative analysis. It uses primary data through questionnaires directly given to respondents, namely village heads, village secretaries, village treasurers, and village communities in villages located in Batang Kuis and Percut sei Tuan sub-districts. The sampling technique is purposive sampling. The test tool used in this study is WarpPLs 3.0. The results showed the implementation of good governance, financial management, the quality of human resources and community participation had a positive and significant effects on village financial accountability in Batang Kuis and Percut sei Tuan sub-district, with a p-value of 0.05, and goodness of fit can be said to be a research model with a fit model.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47561522","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}
Pub Date : 2022-07-18DOI: 10.17509/jaset.v14i1.41872
C. Suhendi, L. M. Ifada, K. Kiryanto
The determinants of companies in applying CSR are leverage and earnings management. Empirical evidence so far has produced conflicting evidence about the relationship between leverage, earnings management, and CSR. This study aims to identify the effect of leverage and earnings management on corporate social responsibility. This study also examines earnings management as a mediating variable. This research was conducted on 179 manufacturing companies for three periods, since 2017-2019. Multiple linear regression method was used to analyze this research. Statistical t-test (partial) was carried out for the used of hypothesis testing. The results of this study indicate that leverage has a negative and significant effect on earnings management. In addition, leverage has a positive and significant impact on corporate social responsibility. The mediation results between leverage on corporate social responsibility through earnings management show that earnings management in this study cannot mediate the relationship between the board of commissioners and leverage on corporate social responsibility. These findings are helpful for investors and policymakers. Investors are advised not to trust companies involved in CSR projects and provide transparent financial reports. Because companies can manipulate earnings and provide less accurate financial reports to shareholders, CSR projects must be assessed for credibility carefully. Thus, policymakers should have some guidelines on actual CSR disclosure, not just statements, because it may deceive stakeholders.
{"title":"Reinforce Corporate Social Responsibility through Earnings Management","authors":"C. Suhendi, L. M. Ifada, K. Kiryanto","doi":"10.17509/jaset.v14i1.41872","DOIUrl":"https://doi.org/10.17509/jaset.v14i1.41872","url":null,"abstract":"The determinants of companies in applying CSR are leverage and earnings management. Empirical evidence so far has produced conflicting evidence about the relationship between leverage, earnings management, and CSR. This study aims to identify the effect of leverage and earnings management on corporate social responsibility. This study also examines earnings management as a mediating variable. This research was conducted on 179 manufacturing companies for three periods, since 2017-2019. Multiple linear regression method was used to analyze this research. Statistical t-test (partial) was carried out for the used of hypothesis testing. The results of this study indicate that leverage has a negative and significant effect on earnings management. In addition, leverage has a positive and significant impact on corporate social responsibility. The mediation results between leverage on corporate social responsibility through earnings management show that earnings management in this study cannot mediate the relationship between the board of commissioners and leverage on corporate social responsibility. These findings are helpful for investors and policymakers. Investors are advised not to trust companies involved in CSR projects and provide transparent financial reports. Because companies can manipulate earnings and provide less accurate financial reports to shareholders, CSR projects must be assessed for credibility carefully. Thus, policymakers should have some guidelines on actual CSR disclosure, not just statements, because it may deceive stakeholders.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49463117","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}
Pub Date : 2022-07-12DOI: 10.17509/jaset.v13i2.39313
Rudy Budiatmaja, Yanuar Ramadhan
Main Purpose - The main objective of this study is to determine the effect between variables, namely internal control, company SOPs, and auditor professionalism with simultaneous and partial fraud prevention actions that occur in bakery companies.Method - Purposive sampling in the study when it was a saturated sample of 105 employees of a bakery company listed on the Jakarta Stock Exchange for the 2017-2021 period. This research is quantitative as the method so that the data is tested with SPSS IBM 22 through multiple regression approach.Main Findings - Internal control (PI) has a positive and significant effect on fraud prevention measures because high internal control reflects lower fraud risk according to the complexity of company procedures and the complexity of the business itself. The company's SOP (SP) has a positive and significant effect on fraud prevention because the company's SOP that is carried out properly by all company employees will provide guidelines for all employees to submit and do it. Auditor professionalism (AP) has a positive and significant effect on fraud prevention measures because it can be assumed that the quality and professional competence of auditors can implement higher standards in presenting financial information in a transparent and accountable manner.Theory and Practical Implications - The current research implications are focused on future investors, companies and researchers. The implication of this research concludes that with the implementation of internal control, company SOPs as well as high professional auditors and regular audit frequency can guarantee high quality of company financial information and free from fraud.Novelty – Previous researchers only focused on the fraud triangle theory with the location of service companies as indicators for pressure, opportunity and rationalization, but in this study the researchers took Gone theory which focused on the authority of power, the demands of life needs and the prestige of the leadership lifestyle that occurred in bread company.
主要目的-本研究的主要目的是确定变量之间的影响，即内部控制，公司sop和审计师的专业精神与同时和部分欺诈预防行动，发生在面包店公司。方法-有目的的抽样研究，当它是一个饱和样本的105名员工在雅加达证券交易所上市的面包房公司在2017-2021年期间。本研究以定量为方法，采用SPSS IBM 22多元回归方法对数据进行检验。主要发现-内部控制(PI)对欺诈预防措施具有积极和显著的作用，因为根据公司程序的复杂性和业务本身的复杂性，高内部控制反映了较低的欺诈风险。公司的SOP (SP)对防止欺诈具有积极而显著的作用，因为公司的SOP是由所有公司员工正确执行的，会为所有员工提供提交和执行的指导方针。审计师的职业素养(AP)对舞弊预防措施具有积极和显著的影响，因为可以假设审计师的素质和专业能力可以在以透明和负责任的方式提交财务信息方面实施更高的标准。理论和实践意义-目前的研究意义主要集中在未来的投资者，公司和研究人员。本研究的结论是，随着内部控制的实施，公司的标准操作程序以及高水平的专业审计人员和定期的审计频率可以保证公司财务信息的高质量，避免舞弊。新颖-以前的研究人员只关注欺诈三角理论，以服务公司的位置作为压力，机会和合理化的指标，但在这项研究中，研究人员采用了Gone理论，专注于权力的权威，生活需求的需求和领导生活方式的声望，发生在面包公司。
{"title":"The Influence of Internal Control, Company SOP and Auditor Professionalism on Fraud Prevention Measures","authors":"Rudy Budiatmaja, Yanuar Ramadhan","doi":"10.17509/jaset.v13i2.39313","DOIUrl":"https://doi.org/10.17509/jaset.v13i2.39313","url":null,"abstract":"Main Purpose - The main objective of this study is to determine the effect between variables, namely internal control, company SOPs, and auditor professionalism with simultaneous and partial fraud prevention actions that occur in bakery companies.Method - Purposive sampling in the study when it was a saturated sample of 105 employees of a bakery company listed on the Jakarta Stock Exchange for the 2017-2021 period. This research is quantitative as the method so that the data is tested with SPSS IBM 22 through multiple regression approach.Main Findings - Internal control (PI) has a positive and significant effect on fraud prevention measures because high internal control reflects lower fraud risk according to the complexity of company procedures and the complexity of the business itself. The company's SOP (SP) has a positive and significant effect on fraud prevention because the company's SOP that is carried out properly by all company employees will provide guidelines for all employees to submit and do it. Auditor professionalism (AP) has a positive and significant effect on fraud prevention measures because it can be assumed that the quality and professional competence of auditors can implement higher standards in presenting financial information in a transparent and accountable manner.Theory and Practical Implications - The current research implications are focused on future investors, companies and researchers. The implication of this research concludes that with the implementation of internal control, company SOPs as well as high professional auditors and regular audit frequency can guarantee high quality of company financial information and free from fraud.Novelty – Previous researchers only focused on the fraud triangle theory with the location of service companies as indicators for pressure, opportunity and rationalization, but in this study the researchers took Gone theory which focused on the authority of power, the demands of life needs and the prestige of the leadership lifestyle that occurred in bread company.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41468750","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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