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Jurnal Riset Akuntansi Kontemporer最新文献

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ETHICS, EDUCATION LEVEL, AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY 道德、教育水平和对审计质量的职业怀疑
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1.3814
Mega Rianita Kartika, Fitriana Fitriana, F. Yuliaty
In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the reports submitted by the Inspectorate of West Java Province have been late. The purpose of study was to determine the influence of ethics, education level, and professional skepticism on audit quality in the Inspectorate of West Java Province. This study conducted with a total 70 auditors with descriptive and verificative research method. Data collection using questionnaires and was analized by multiple linear regression. This study used multiple linear regression analysis. The results show that ethics, education level, and professional skepticism has an influence on quality audits both partially and simultaneously.
在政府财务管理的实施过程中,审计过程是由监察员进行的,目的是产生高质量的审计。其中一项指标是按时提交检查报告,但在过去3年中,西爪哇省监察局提交的报告一直很晚。研究的目的是确定道德、教育水平和专业怀疑对西爪哇省监察局审计质量的影响。本研究采用描述性和验证性研究方法,共对70名审计师进行了调查。数据收集采用问卷调查,并采用多元线性回归进行分析。本研究采用多元线性回归分析。结果表明,职业道德、受教育程度和职业怀疑态度对质量审计既有部分影响,也有同时影响。
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引用次数: 2
GENDER IN MOBILE WALLET ADOPTION BY USING UTAUT MODEL 基于自动化模型的性别对移动钱包使用的影响
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1.3486
Hermaya Ompusunggu, Meilinda Dwi Anugrah
Mobile wallets (m-wallets) have replaced physical wallets and also replaced the use of debit and credit cards. This study aims to analyze the effect of gender on m-wallet adoption by using the UTAUT model. The research used quantitative approach with primary data was done by distributing online questionnaires. The sample was using purposive sampling and obtained 290 m-wallet users in Batam City who made a transaction through digital-based payment application during five months. The data analysis utilized SEM Partial Least Square. The results showed that performance and business expectations, social influence, and facility conditions had positive and significant effects on the intention to use m-wallets in Batam City, while gender did not have the effect in its relationship.
移动钱包已经取代了实体钱包,也取代了借记卡和信用卡的使用。本研究旨在利用UTAUT模型分析性别对移动钱包采用的影响。该研究采用定量方法,通过发放在线问卷获得原始数据。该样本采用了有目的的抽样,获得了巴淡市2.9亿钱包用户,他们在五个月内通过基于数字的支付应用程序进行了交易。数据分析采用SEM偏最小二乘法。结果表明,绩效和商业期望、社会影响和设施条件对巴淡市使用移动钱包的意愿有积极而显著的影响,而性别在其关系中没有影响。
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引用次数: 2
AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT 审计任期、审计经验、独立性和任务复杂性对审计判断的影响
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1.3506
Arie Pratania Putri, Nur Nabila, Viony Augustin, Fellia Fellia
Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.
采用问卷调查的主要数据收集方法,在棉兰地区的KAP中进行了研究。抽样采用目的性抽样技术,本研究使用的样本为82名受访者。分析方法采用SPSS进行多元线性回归分析。研究结果表明,审计任期审计师经验和独立性对审计判断有显著的正向影响,任务复杂性对审计判断没有显著影响。
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引用次数: 3
AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT 审计质量、审计委员会、机构所有权和独立董事对盈余管理的影响
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1.4312
Ni Putu Meira Eka Yanthi, Dudi Pratomo, K. Kurnia
This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling for 5 years so its obtained 160 observation data samples. The results in this study indicate that earnings management that occur is the type of income decreasing. Simultaneously audit quality, audit committee, institutional ownership and independent directors significantly influence on income decreasing. Partially, audit quality and independent director variables have a negative effect on income decreasing. While audit committee independence has a positive effect on income decreasing. Furthermore, audit quality, audit committees, and institutional ownership have no effect on earning management type income decreasing.
本研究旨在分析2012-2016年在印度尼西亚证券交易所上市的制造业公司的审计质量、审计委员会、机构所有权和盈余管理独立董事。采样方法采用有针对性的采样方法,历时5年,共获得160个观测数据样本。本研究的结果表明,盈余管理的发生是收入递减的类型。同时,审计质量、审计委员会、机构所有制和独立董事对收入下降有显著影响。审计质量和独立董事变量在一定程度上对收入下降有负面影响。审计委员会的独立性对收入的减少有积极影响。此外,审计质量、审计委员会和机构所有权对盈余管理型收入递减没有影响。
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引用次数: 3
MACRO-ECONOMIC IMPACT ON STOCK PRICES 宏观经济对股票价格的影响
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1.3245
Toufiq Agung Pratomo Sugito Putra, S. Sugiyanto
Macroeconomics is an integral component of economic activity. The goal of this research is to demonstrate the effects of the macro-economic effect on stock returns with a more focused and tailored scope of the financial sector. This research uses a quantitative methodology with mathematical techniques, data used in the period 2001-2018, time series models with Vector Autoregressive (VAR) approaches where the data used are stationary and not co-integrated. The VAR model shows that if there is a parallel interaction between the measured variables, these variables can be considered similarly so that there are no more endogenous and exogenous variables. The findings showed that inflation, exchange rates and interest rates have no significant effect while economic growth had an impact on stock returns in the financial sector on the Indonesian stock exchange in 2001-2018
宏观经济学是经济活动不可分割的组成部分。这项研究的目的是通过对金融部门更集中、更具针对性的研究来证明宏观经济效应对股票回报的影响。这项研究使用了一种具有数学技术的定量方法,2001-2018年期间使用的数据,以及具有向量自回归(VAR)方法的时间序列模型,其中使用的数据是平稳的,并且不是协整的。VAR模型表明,如果测量变量之间存在平行的相互作用,则可以类似地考虑这些变量,从而不再存在更多的内生和外生变量。研究结果表明,通货膨胀、汇率和利率没有显著影响,而经济增长对2001-2018年印尼证券交易所金融部门的股票回报产生了影响
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引用次数: 0
Vol 13 No 1 (2021): April Edition 第13卷第1期(2021年):四月版
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1
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引用次数: 0
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT 舞弊五边形理论用于发现财务报表舞弊
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1.3533
Rif'atul Fitriyah, Santi Novita
Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence of variable pressure proxied by financial stability, opportunity proxied by auditor change, rationalization proxied by audit opinion, capability proxied by change of directors and arrogance proxied by the number of CEO’s. This reserach uses 100 of State-Owned Enterprises companies listed on Indonesia Stock Exchange in the period 2015-2019. Data analyzed by using logistic regression. The results showed that pressure and opportunity influence the financial statement fraudulent, while rationalization, capability, and arrogance have not.
印度尼西亚2019年至2020年的欺诈案件涉及国有企业的公司。本研究旨在运用舞弊五边形理论分析促使财务报表舞弊的因素。本研究分析了以财务稳定为代表的可变压力、以审计师变动为代表的机会、以审计意见为代表的合理化、以董事变动为代表的能力、以CEO数量为代表的傲慢等因素的影响。本研究以2015-2019年期间在印尼证券交易所上市的100家国有企业为研究对象。数据分析采用逻辑回归。结果表明,压力和机会对财务报表造假有影响,而合理化、能力和傲慢对财务报表造假没有影响。
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引用次数: 0
CRITICAL FACTORS OF CLOUD ACCOUNTING ACCEPTANCE AND SECURITY FOR PROSPECTIVE ACCOUNTANTS: TAM EXTENSION 云会计接受度的关键因素及未来会计人员的安全性:TAM扩展
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1.3267
A. Musyaffi, Muna Arinal
Cloud computing technology can change the business structure, including accounting, through cloud computing. However, cloud accounting has problems, especially those related to data, which affect user acceptance of cloud accounting. Based on these problems, this research aims to test the acceptance of cloud accounting. The object of this research focuses on cloud accounting users to prospective accountants who are still at the undergraduate degree, with a total of 123 respondents. The questionnaire was distributed via google form and then analyzed using PLS using data processing through SmartPLS. The findings of this study indicate that perceived ease of use and security can influence the intention to using cloud accounting. Meanwhile, perceived usefulness not able to control the choice to use cloud accounting. This is because prospective accountants still consider cloud as a learning medium to not guarantee uncertainty in using cloud accounting.
云计算技术可以通过云计算改变业务结构,包括会计。但是,云会计也存在一些问题,尤其是数据方面的问题,影响了用户对云会计的接受程度。基于这些问题,本研究旨在测试云会计的接受程度。本研究的对象主要集中在云会计用户到仍在本科学历的准会计师,共有123名受访者。问卷通过谷歌表格发放,然后通过SmartPLS进行数据处理,使用PLS进行分析。本研究的结果表明,感知易用性和安全性可以影响使用云会计的意愿。同时,感知有用性无法控制使用云会计的选择。这是因为未来的会计师仍然将云视为一种学习媒介,不能保证使用云会计的不确定性。
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引用次数: 4
PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN 绿色会计对财务表现的应用
Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2.2779
Bella Syafrina Qolbiatin Faizah
The industrial revolution era resulted several of companies trying to produce products for human needs. These products produce waste where the waste can be one of the problems that occurs when the management building is damaged. This research aims to examine the effect of applying green accounting to financial performance. Green accounting focuses on environmental activities, green prooduct, and environmental performance using PROPER, while financial performance uses net profit margin. The sample selection using a purposive sampling technique that uses certain criteria about 24 companies in four periods. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that green accounting has no effect on financial performance which is measured using a net profit margin.
工业革命时代导致了几家公司试图生产满足人类需求的产品。这些产品产生的废物可能是管理大楼受损时出现的问题之一。本研究旨在检验绿色会计在财务绩效中的应用效果。绿色会计使用PROPER关注环境活动、绿色生产和环境绩效,而财务绩效使用净利润率。样本选择采用了一种有目的的抽样技术,该技术使用了四个时期内约24家公司的特定标准。数据分析技术采用多元线性回归分析。本研究的结果表明,绿色会计对使用净利润率衡量的财务业绩没有影响。
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引用次数: 17
CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN 公司对利润管理和公司表现的社会责任
Pub Date : 2020-10-28 DOI: 10.23969/jrak.v12i2.2251
Devi Dwi Rahmawardani, Muslichah Muslichah
This study aims to analyze the direct and indirect effects of Corporate Social Responsibility (CSR) on company performance through earnings management. The objects in this study are companies incorporated in LQ45 in the 2016-2018 period. Samples were taken using a purposive sampling method. The data of this study were analyzed using path analysis. The results showed four important findings: (1) the influence of CSR on company performance is positive and significant, (2) CSR has a negative and significant effect on earnings management, (3) the effect of earnings management on company performance is not significant (4) earnings management cannot mediate the effect of CSR on company performance.
本研究旨在通过盈余管理分析企业社会责任(CSR)对公司绩效的直接和间接影响。本研究的对象是2016-2018年期间在LQ45注册成立的公司。采用有目的的抽样方法取样。本研究资料采用通径分析法进行分析。研究结果显示了四个重要发现:(1)企业社会责任对公司绩效的影响是正向且显著的;(2)企业社会责任对盈余管理的影响是负向且显著的;(3)盈余管理对公司绩效的影响不显著;(4)盈余管理不能中介企业社会责任对公司绩效的影响。
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引用次数: 8
期刊
Jurnal Riset Akuntansi Kontemporer
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