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Report on Local Government Finances Determinants: Evidence from Stewardship Perspectives 地方政府财政决定因素报告:来自管理视角的证据
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2023-05-08 DOI: 10.21107/jaffa.v11i1.19631
Sasya Razita Fahira, S. Musyarofah
{"title":"Report on Local Government Finances Determinants: Evidence from Stewardship Perspectives","authors":"Sasya Razita Fahira, S. Musyarofah","doi":"10.21107/jaffa.v11i1.19631","DOIUrl":"https://doi.org/10.21107/jaffa.v11i1.19631","url":null,"abstract":"This study aims to provide empirical findings regarding the determinants of the level of reports of local government finance disclosure in districts/cities in East Java province. Determinants of the level of reports of local government finance disclosure include regional characteristics, complexity, and audit findings which are broken down into independent variables, including regional wealth, level of dependence, total assets, number of local government agencies, population, number of findings, and level of irregularities. The sample in this study was 93 reports on local government finances audited by the Audit Board of the Republic of Indonesia representing East Java Province for the 2017-2019 period (3 years), which were obtained using the purposive sampling method. The analytical method uses multiple linear regression analysis. The results showed that regional wealth and the level of dependence had a negative effect. Total assets positively affected the level of disclosure of financial statements. At the same time, the number of local government agencies, population, number of findings, and level of irregularities did not significantly affect the financial reports of district/city regional governments in East Java province. The central government needs to encourage regional financial transparency, especially for regions with a high local revenue and dependency level.","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131105909","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}
引用次数: 0
Misinterpretation of "Compliance" in Village Planning and Budgeting 乡村规划预算中“合规”的误读
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2023-05-08 DOI: 10.21107/jaffa.v11i1.18593
Moh Toyyib, B. Haryadi, Rita Yuliana
{"title":"Misinterpretation of \"Compliance\" in Village Planning and Budgeting","authors":"Moh Toyyib, B. Haryadi, Rita Yuliana","doi":"10.21107/jaffa.v11i1.18593","DOIUrl":"https://doi.org/10.21107/jaffa.v11i1.18593","url":null,"abstract":"This study aims to explore the erroneous interpretation of compliance culture in planning and budgeting practices within the Madurese cultural frame. This study uses a qualitative method with an ethnographic approach. They are collecting data through interviews, observations, and documentation studies. The researcher's findings are that obedience to the leader is a tradition of the ancestral Madurese people, which is contained in the sayings Bhupa', bhabu, ghuru, and rato—blind obedience or loyalty without seeing right and wrong leads to deviant behavior. The philosophy of the Madurese tradition and Islamic teachings teach obedience or noro 'bunte' to parental leaders only in the context of goodness. If the leader commits a wrong action, then a subordinate is obliged to remind him","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127189802","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}
引用次数: 0
Overload, Stress, and Satisfaction: Does It Impact Auditor's Intentions to Resign? 超载、压力与满意度:是否会影响审计师的辞职意向?
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2023-05-08 DOI: 10.21107/jaffa.v11i1.19595
Ananta Wahyu Sasongko, Farhani Kautsar Nugraha, Putriana Sriwijianingsih
{"title":"Overload, Stress, and Satisfaction: Does It Impact Auditor's Intentions to Resign?","authors":"Ananta Wahyu Sasongko, Farhani Kautsar Nugraha, Putriana Sriwijianingsih","doi":"10.21107/jaffa.v11i1.19595","DOIUrl":"https://doi.org/10.21107/jaffa.v11i1.19595","url":null,"abstract":"The study aimed to investigate the impact of work overload, work-related stress, and job satisfaction on the turnover intentions of auditors in the \"Big Four\" public accounting firms in Indonesia. The study utilized a quantitative research design, where a survey questionnaire was distributed to a sample of auditors working in the firms. The study findings provide important insights into the factors influencing auditors' resignation decisions in Indonesia. The results indicate that work overload and work-related stress have a positive impact on auditors' intention to resign, while job satisfaction has a negative impact. The study recommends that firms should focus on reducing workloads and stress levels and improving job satisfaction to reduce auditor turnover. This can be achieved through better workload management, providing career development opportunities, promoting work-life balance, offering competitive compensation and benefits packages, and creating a positive work environment. These recommendations can inform strategies for retaining and motivating auditors, which can ultimately improve the firm’s operations.","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129771597","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}
引用次数: 0
Academic Fraud Behavior of Accounting Students in Dimensions of Fraud Hexagon Theory 舞弊六边形理论维度下的会计专业学生学术舞弊行为
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2023-05-08 DOI: 10.21107/jaffa.v11i1.18432
Dian Oktarina, Nur Syahrur Ramadhan
{"title":"Academic Fraud Behavior of Accounting Students in Dimensions of Fraud Hexagon Theory","authors":"Dian Oktarina, Nur Syahrur Ramadhan","doi":"10.21107/jaffa.v11i1.18432","DOIUrl":"https://doi.org/10.21107/jaffa.v11i1.18432","url":null,"abstract":"The purpose of this research is to show the fraud hexagon theory perspective on the occurrence of academic fraud for accounting students. The independent variable in this research is pressure, opportunities, rationalization, capability, arrogance and collusion while the dependent variable is academic fraud. This research uses primary data obtained from online questionnaires. The sample of this research uses accounting students who are registered at the University of Hayam Wuruk Perbanas. This research used multiple linear regression. The results of this study indicate that opportunities, capability and collusion have a positive effect, while the pressure, rationalization and arrogance have no effect on the occurrence of academic fraud","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126911743","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}
引用次数: 0
The Role of Transparency on the Effect of Leverage on Company Value 透明度对杠杆对公司价值影响的作用
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2023-05-08 DOI: 10.21107/jaffa.v11i1.17911
F. Firmansyah, Meutia Layli
{"title":"The Role of Transparency on the Effect of Leverage on Company Value","authors":"F. Firmansyah, Meutia Layli","doi":"10.21107/jaffa.v11i1.17911","DOIUrl":"https://doi.org/10.21107/jaffa.v11i1.17911","url":null,"abstract":"The company’s value can provide welfare to investors if the cost of bidding also increases; the cost of shares of an organization, the higher the welfare assistance from investors. This study aims to test and analyze the role of transparency moderation on company value and leverage. The method used in this study is a quantitative method with secondary data. The data collection technique uses purposive sampling. The data analysis is in the form of annual financial statements on manufacturing companies listed on the IDX for the 2018 – 2020 period. This research method uses multiple linear regression analysis. The results showed that leverage had a significant positive effect on the company’s value. Meanwhile, company transparency does not affect the company value, but the company's transparency can moderate the relationship between the variable leverage to the Company Values. This illustrates that easy information access is one of the indicators of the company's transparency in conveying its information to parties outside the company.","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123322207","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}
引用次数: 1
Antecedents of Return on Assets in Covid-19 Pandemic: Do LDR, CAR, OE and Bank Size Matters? Covid-19大流行期间资产回报的前因:LDR、CAR、OE和银行规模重要吗?
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2022-10-31 DOI: 10.21107/jaffa.v10i2.17218
Hendra Sanjaya Kusno, Aldhea Shafitri, Endang Sri Apriani
{"title":"Antecedents of Return on Assets in Covid-19 Pandemic: Do LDR, CAR, OE and Bank Size Matters?","authors":"Hendra Sanjaya Kusno, Aldhea Shafitri, Endang Sri Apriani","doi":"10.21107/jaffa.v10i2.17218","DOIUrl":"https://doi.org/10.21107/jaffa.v10i2.17218","url":null,"abstract":"This study examines the effect of LDR, CAR, OE, and Bank Size on ROA. The population in this study, namely, Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period amounted to 43 banks. The determination of the sample was carried out using the purposive sampling technique so that 62 research observations were obtained. The analysis used is multiple linear regression. The results showed that the LDR, CAR, and bank size have no effect, while OE have a significant negative effect on ROA. This research is expected to be an additional reference and information for subsequent researchers and academies in the field of accounting and investors during Covid-19 pandemic regarding investment decisions by considering the factors that affect ROA.","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"337 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134263873","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}
引用次数: 0
Determinants of Internal Auditor’s Ability in Detecting Fraud with Supervision as Moderating Variable 以监督为调节变量的内部审计师发现舞弊能力的决定因素
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2022-10-31 DOI: 10.21107/jaffa.v10i2.15316
Defel Septian, Widia Febrianti
{"title":"Determinants of Internal Auditor’s Ability in Detecting Fraud with Supervision as Moderating Variable","authors":"Defel Septian, Widia Febrianti","doi":"10.21107/jaffa.v10i2.15316","DOIUrl":"https://doi.org/10.21107/jaffa.v10i2.15316","url":null,"abstract":"This study examines the effect of independence, time pressure, and workload on the ability of the Central Java Inspectorate auditor to detect fraud with supervision as a moderating variable. This study used 31 internal auditors of the Central Java Inspectorate Apparatus as the sample, determined based on census sampling. This study’s results indicate a positive influence between independence and the ability of auditors to detect fraud. Variables time pressure and workload suggest that there is a negative influence on the capability of auditors to detect fraud. The interaction between supervision with independence cannotstrengthen the ability of auditors to detect fraud. Interaction of supervision with time pressure and workload cannot weaken the ability of auditors to detect fraud. The government must recruit more Inspectorate Apparatuses in Central Java to mitigate time pressure and workload, so the auditor can detect fraud better.","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127590014","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}
引用次数: 0
Antecedents of Audit Quality in the Malang Public Accounting Firms: Moderating Effect of Auditor Professional Ethics 马郎会计师事务所审计质量的前因:审计师职业道德的调节作用
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2022-10-31 DOI: 10.21107/jaffa.v10i2.15907
Evi Ratna Dwi Yanti Tjabo, Adi Prasetyo, A. Wicaksono
{"title":"Antecedents of Audit Quality in the Malang Public Accounting Firms: Moderating Effect of Auditor Professional Ethics","authors":"Evi Ratna Dwi Yanti Tjabo, Adi Prasetyo, A. Wicaksono","doi":"10.21107/jaffa.v10i2.15907","DOIUrl":"https://doi.org/10.21107/jaffa.v10i2.15907","url":null,"abstract":"This study aims to provide evidence that competence, independence, and accountability affect audit quality with professional auditor ethics as a moderating variable. This research method is associative research. The sample in this research is an auditor who works at a Public Ac-counting Firm in Malang. The results of this study indicate that auditor competence and accountability have a significant effect on audit quality. Auditor independence has no impact on audit quality. In addition, this study also proves that the auditor’s professional ethics cannot moderate the effect of auditor competence, independence, and accountability on audit quality. This shows that the ethics of the auditor’s profession is not essential in establishing good audit quality and auditors in the Malang Public Accounting Firm need the training to improve their ability to carry out audit assignments.","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115396115","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}
引用次数: 0
Becik Ketitik Ala Ketara Cultural Values For Public Accountants And Audit Opinion Determination Decisions beik Ketitik Ala Ketara文化价值观对会计师和审计意见确定决策
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2022-10-31 DOI: 10.21107/jaffa.v10i2.16271
F. Kurniawan, Rizqia Karunianing Illahi
{"title":"Becik Ketitik Ala Ketara Cultural Values For Public Accountants And Audit Opinion Determination Decisions","authors":"F. Kurniawan, Rizqia Karunianing Illahi","doi":"10.21107/jaffa.v10i2.16271","DOIUrl":"https://doi.org/10.21107/jaffa.v10i2.16271","url":null,"abstract":"This study explores the existence of the “Becik Ketitik Ala Ketara” culture within the Public Accountant. The cases experienced by public accountants have forced researchers to explore the existence of national culture as a support for the 2020 Code of Ethics for the Professional Public Accountant. This study objectively reveals the reality of the existence of the “Becik Ketitik Ala Ketara” culture within the Public Accountant in making audit opinion decisions. This study uses a realist ethnographic method with participatory observation and interview data collection techniques. The results of the study show that the cultural values of becik to the point of being clearly exist or are used by public accountants to underlie ethical attitudes when setting audit opinions. There are four cultural values of “Becik Ketitik Ala Ketara” becik (good) that are applied by public accountants, including the words of sabda pandhita ratu, rereh, ririh, lan ngati – ati, deduga lawan prayoga, and nora amung mbujeng kalahiran.","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124307106","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}
引用次数: 0
Religion and Employees Fraud Prevention: With Moderation of Spirituality, Leadership and Oganizational Culture 宗教与员工欺诈预防:灵性、领导和组织文化的调节
Journal of Auditing, Finance, and Forensic Accounting Pub Date : 2022-10-31 DOI: 10.21107/jaffa.v10i2.17366
Rian Abrori, Auliya Zulfatillah, Habi Bullah
{"title":"Religion and Employees Fraud Prevention: With Moderation of Spirituality, Leadership and Oganizational Culture","authors":"Rian Abrori, Auliya Zulfatillah, Habi Bullah","doi":"10.21107/jaffa.v10i2.17366","DOIUrl":"https://doi.org/10.21107/jaffa.v10i2.17366","url":null,"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.","PeriodicalId":140527,"journal":{"name":"Journal of Auditing, Finance, and Forensic Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131424686","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}
引用次数: 0
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