Jurnal Audit, Pajak, Akuntansi Publik (AJIB)最新文献_第2页

Investigating the Impact of Auditor Independence, Professionalism, Competence, and Ethics on Audit Quality in the Inspectorate of West Java Province 西爪哇省稽核员独立性、专业性、胜任力和道德对稽核质量的影响调查

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-06-26 DOI: 10.32897/ajib.2023.2.1.2437

Arief Budiman

{"title":"Investigating the Impact of Auditor Independence, Professionalism, Competence, and Ethics on Audit Quality in the Inspectorate of West Java Province","authors":"Arief Budiman","doi":"10.32897/ajib.2023.2.1.2437","DOIUrl":"https://doi.org/10.32897/ajib.2023.2.1.2437","url":null,"abstract":"Many government agencies currently do not adhere to applicable standards, resulting in issues such as corruption, irregular work practices, abuse of authority and position, and violations. Weak internal control in government operations leads to ineffective outcomes and financial losses for the state. The Government Internal Supervision Apparatus (APIP), specifically the Inspectorate, is responsible for internal control and audits in the government. One of the objectives of the audit process is to produce high-quality audit reports, which can be influenced by factors such as auditor independence, professionalism, competence, and ethics. This study focuses on auditors in the Inspectorate of West Java Province, involving 70 auditors and employing descriptive research methods with a quantitative approach. Primary data was collected through a questionnaire. The study aims to examine the influence of auditor independence, professionalism, and competence on audit quality in the Inspectorate of West Java Province, both before and after considering auditor ethics as a moderating variable. The study utilizes moderating regression analysis as the technical analysis method. The results indicate that auditor independence, professionalism, and competence have a significant impact on audit quality, both individually and collectively. Moreover, auditor ethics, as a moderating variable, enhances the effects of auditor independence, professionalism, and competence on audit quality.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128476023","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

Evaluating Financial Statement Presentation Compliance and Auditor Opinion Based on BPK-RI Examination: A Case Study in West Java Local Governments 基于BPK-RI审查的财务报表列报合规性评价与审计意见:以西爪哇地方政府为例

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2023-06-26 DOI: 10.32897/ajib.2023.2.1.2870

D. M., Bayu Pruyudo, Novi Rukhviyanti

{"title":"Evaluating Financial Statement Presentation Compliance and Auditor Opinion Based on BPK-RI Examination: A Case Study in West Java Local Governments","authors":"D. M., Bayu Pruyudo, Novi Rukhviyanti","doi":"10.32897/ajib.2023.2.1.2870","DOIUrl":"https://doi.org/10.32897/ajib.2023.2.1.2870","url":null,"abstract":"This research aims to analyze the financial accountability of local governments in West Java based on the examination results of the Supreme Audit Agency (BPK-RI) on the Local Government Financial Statements (LKPD), specifically by mapping and analyzing issues related to the fairness of LKPD presentation and compliance with regulations. The study covers all regencies and cities in West Java for the period of LKPD 2018-2019, which were audited by BPK-RI, resulting in 54 research units.This research adopts a descriptive approach with a method of descriptive content analysis to explain the issues of local government financial accountability. The analysis is conducted on qualitative data in the form of texts/sentences that describe the issues in the BPK-RI audit report on LKPD.The findings reveal that the most common issues affecting the auditor's opinion on the fairness of LKPD presentation are non-compliance with Government Accounting Standards (SAP). The compliance issues with regulations that cause the most significant losses to the local government are indications of asset misuse. ","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134064298","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 Influence of Motorized Vehicle Tax Incentives on Regional Tax Revenue of West Java Province During the Covid-19 Pandemic 新冠肺炎疫情期间机动车税收优惠对西爪哇省区域税收的影响

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2022-12-30 DOI: 10.32897/ajib.2022.1.2.1825

R. Rismawati

引用次数: 0

Prevention of Goods and Services Procurement Fraud and Its Implications on Good Government Governance 商品和服务采购欺诈的预防及其对良好政府治理的影响

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2022-12-30 DOI: 10.32897/ajib.2022.1.2.1828

Heru Cahyono Putro

{"title":"Prevention of Goods and Services Procurement Fraud and Its Implications on Good Government Governance","authors":"Heru Cahyono Putro","doi":"10.32897/ajib.2022.1.2.1828","DOIUrl":"https://doi.org/10.32897/ajib.2022.1.2.1828","url":null,"abstract":"The fact that the number of corruption cases in Indonesia is increasing from year to year shows a phenomenon that has attracted the attention of a number of parties. Most of these cases involve the government, especially in terms of purchasing goods and services, which has implications for the development of effective governance. The purpose of this study was to examine the factors that influence fraud prevention in purchasing goods and services, as well as their influence on effective government management. The research data is primary data obtained through questionnaires and analyzed using SPSS IBM 26 software. The population of this study is employees Civil Servants (PNS) in the Mamberamo Raya Regency Regional Apparatus Organization (OPD) which has main tasks and functions in the procurement of goods and services as well as internal audits. The research sample is 70 samples using purposive sampling method. The results of the study show that internal control has no significant effect on the prevention of fraud in the procurement of goods and services, the effectiveness of internal audit has a significant effect on the prevention of fraud in the procurement of goods and services. Meanwhile, internal control and internal audit effectiveness have little effect on good government governance partially, and prevention of fraud in the procurement of goods and services has a significant effect on good government governance. The effect of internal control, internal audit on good government governance has a small effect if partially but if simultaneously it has a large influence while Internal control.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130361902","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

Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis 税收特赦、税收合规与税收审计的政策分析:文献计量学分析

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2022-12-30 DOI: 10.32897/ajib.2022.1.2.2196

Aulia Mutiara Salma, A. Larasati, Diny Melgasari, T. Suryanto

引用次数: 0

The Effect of Profitability, Leverage, dnd Company Size on Audit Delay 盈利能力、杠杆率和公司规模对审计延迟的影响

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2022-12-30 DOI: 10.32897/ajib.2022.1.2.1757

Dodi Satriadi

引用次数: 0

Detect Fraud Financial Statements with Theory Fraud Diamond During the Covid-19 Pandemic 在Covid-19大流行期间使用理论欺诈钻石检测欺诈财务报表

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2022-12-30 DOI: 10.32897/ajib.2022.1.2.1816

Yudi Herlambang

{"title":"Detect Fraud Financial Statements with Theory Fraud Diamond During the Covid-19 Pandemic","authors":"Yudi Herlambang","doi":"10.32897/ajib.2022.1.2.1816","DOIUrl":"https://doi.org/10.32897/ajib.2022.1.2.1816","url":null,"abstract":"The impact of the Covid-19 pandemic shook the world economy, especially Indonesia. BPS data Compared to January 2019, there was a decline in imports of capital goods and raw materials, or year on year (yoy) basis, which affected the performance of the manufacturing industry. This research aims to detect indications of financial statement fraud in companies affected by the Covid-19 pandemic, especially manufacturing, with proxies for financial stability, nature of industry, change in auditors and change of directors. Descriptive and verification research methods with multiple linear regression analysis were processed using the EViews-12 application, an optional source of information about manufacturing organizations listed on the Indonesia Stock Exchange in 2020, a total population of 191 companies using a purposive sampling technique so that the total sample is 84 companies. The results of research on the condition of financial stability, nature of industry, change in auditors, change of directors and financial statement fraud under normal conditions. Simultaneously all the independent variables have a significant effect with the direction of a positive relationship to financial statement fraud. Partially, financial stability and nature of industry have a significant effect in the direction of a negative relationship, then change in auditors has a significant effect on a positive relationship, then change of directors has no effect on a negative relationship, all of this on financial statement fraud.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128770041","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 Existence of an Audit Committee as a Moderation Among Factors Affecting Audit Quality 审计委员会的存在是影响审计质量的因素之一

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2022-12-30 DOI: 10.32897/ajib.2022.1.2.1827

M. Syahrudin

{"title":"The Existence of an Audit Committee as a Moderation Among Factors Affecting Audit Quality","authors":"M. Syahrudin","doi":"10.32897/ajib.2022.1.2.1827","DOIUrl":"https://doi.org/10.32897/ajib.2022.1.2.1827","url":null,"abstract":"Fraud often occurs in manufacturing companies and always experiences changes every year, one of which is financial statement fraud. The existence of financial statement fraud, especially that which occurred in these manufacturing companies, has made public confidence in the reliability of a financial report produced by a Public Accounting Firm (KAP) decreased. This study aims to determine the effect of audit fees. Audit tenure and audit rotation on audit quality as well as to find out how the audit committee is related as a moderating variable to the relationship between the independent variables and the dependent variable. The research method used is descriptive verification using secondary data in the form of financial reports and annual reports of manufacturing companies from the Indonesian Stock Exchange website so that the population is manufacturing companies listed on the Indonesian Stock Exchange with a total sample of 38 companies that have met the sampling criteria. by using purposive sampling method. Methods of data analysis and hypothesis testing the authors use the logistic regression method and Moderated Regression Analysis (MRA) with the support of the SPSS Version 26 program. The results show that there is an effect of audit fees on audit quality, audit tenure and audit rotation have no effect on audit quality. the simultaneous effect of audit fees.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133840159","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

Pengaruh Pengalaman Auditor, Etika Auditor, Independensi Auditor terhadap Kualitas Hasil Audit (Studi Empiris pada Kantor Akuntan Publik di Bandung) 审计师经验、审计师伦理、审计师对审计结果质量的预期影响(万隆公共会计办公室的实证研究)

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2022-06-02 DOI: 10.32897/ajib.2022.1.1.1315

Fitriana Fitriana, Santi Widiawati

{"title":"Pengaruh Pengalaman Auditor, Etika Auditor, Independensi Auditor terhadap Kualitas Hasil Audit (Studi Empiris pada Kantor Akuntan Publik di Bandung)","authors":"Fitriana Fitriana, Santi Widiawati","doi":"10.32897/ajib.2022.1.1.1315","DOIUrl":"https://doi.org/10.32897/ajib.2022.1.1.1315","url":null,"abstract":"Kualitas hasil audit berhubungan erat dengan standar dan laporan audit. Tujuan dari penelitian ini adalah untuk mengetahui sampai sejauh mana pengalaman auditor, etika auditor, dan independensi auditor mempengaruhi kualitas hasil audit. Metode penelitian yang digunakan penulis adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Pemilihan sampel menggunakan purposive sampling diperoleh sebanyak 60 responden para auditor yang bekerja pada KAP di Bandung. Data primer diperoleh dengan penyebaran kuesioner. Data penelitian diolah dengan software IBM SPSS statistics versi 26. Kondisi pengalaman auditor, etika auditor, independensi auditor serta kualitas hasil audit dalam kondisi baik dikarenakan rata-rata dapat dikategorikan kuat. Hasil secara simultan berpengaruh signifikan dengan arah hubungan positif terhadap kualitas hasil audit. Selanjutnya hasil penelitian secara parsial bahwa pengalaman auditor tidak mempengaruhi secara signifikan dengan arah hubungan positif terhadap kualitas hasil audit, sedangkan etika auditor, independensi auditor berpengaruh signifikan dengan arah hubungan positif terhadap kualitas hasil audit.","PeriodicalId":214997,"journal":{"name":"Jurnal Audit, Pajak, Akuntansi Publik (AJIB)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123035778","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

Efisiensi Modal Kerja Pada Koperasi Syari’ah Bmt Itqan Kota Bandung 万隆民主合作社的资本效率

Jurnal Audit, Pajak, Akuntansi Publik (AJIB) Pub Date : 2022-06-02 DOI: 10.32897/ajib.2022.1.1.1317

Rahmadianti Rahmadianti

引用次数: 0