Media Riset Akuntansi Auditing Informasi最新文献

{"title":"PENGARUH PENGUASAAN KOSA KATA BAHASA INGGRIS DALAM AKUNTANSI, PENGANTAR APLIKASI KOMPUTER, DAN PENGANTAR AKUNTANSI TERHADAP PRESTASI BELAJAR KOMPUTER AKUNTANSI MYOB","authors":"Heru Suwasono, Melania Lulut Mariani","doi":"10.47202/mak.v34i01.161","DOIUrl":"https://doi.org/10.47202/mak.v34i01.161","url":null,"abstract":"Prestasi belajar komputer akuntansi MYOB dipengaruhi oleh berbagai faktor, diantaranya kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, dan Pengantar Akuntansi. Permasalahan dalam penelitian ini adalah adakah pengaruh yang signifikan antara penguasaan kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, Pengantar Akuntansi terhadap prestasi belajar komputer akuntansi MYOB mahasiswa semester III Program Studi S1 akuntansi STIE St. Pignatelli Surakarta tahun ajaran 2020/2021 secara simultan maupun parsial.Populasi dalam penelitian ini adalah seluruh mahasiswa STIE St. Pignatelli Surakarta semester III Program Studi S1 Akuntansi, DIII Akuntansi dan DIII Manajemen Keuangan tahun ajaran 2021/2022 dengan jumlah 78 mahasiswa dan seluruh mahasiswa yang berjumlah 78 mahasiswa dijadikan sampel penelitian. Metode pengumpulan data yaitu dokumentasi dan tes. Metode analisis data yang digunakan adalah deskriptif dan pengujian hipotesis menggunakan analisis regresi linier berganda.Hasil uji simultan menunjukkan bahwa nilai probabilitas signifikansi sebesar 0.000 lebih kecil dari 0.05, maka penguasaan kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, dan Pengantar Akuntansi secara simultan berpengaruh signifikan terhadap prestasi belajar komputer akuntansi MYOB. Hasil uji parsial menunjukkan bahwa penguasaan kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, dan Pengantar Akuntansi secara parsial berpengaruh signifikan terhadap prestasi belajar komputer akuntansi MYOB.Kesimpulan dari penelitian ini adalah ada pengaruh yang signifikan antara penguasaan kosa kata bahasa Inggris dalam akuntansi, Pengantar Aplikasi Komputer, dan Pengantar Akuntansi terhadap prestasi belajar komputer akuntansi MYOB mahasiswa STIE St. Pignatelli Surakarta semester III Program Studi S1 Akuntansi, DIII Akuntansi dan DIII Manajemen Keuangan tahun ajaran 2021/2022 secara simultan maupun parsial.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80552448","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}

{"title":"PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, STRUKTUR KEPEMILIKAN, CASH HOLDING, REPUTASI AUDITOR TERHADAP INCOME SMOOTHING (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI PERIODE 2018 - 2020)","authors":"Endang Purwaningsih, Oktofiana Busa Taran Wanan","doi":"10.47202/mak.v34i01.155","DOIUrl":"https://doi.org/10.47202/mak.v34i01.155","url":null,"abstract":"This study aims to determine the effect ofcompany size, financial leverage,ownership structure, cash holdings,auditor's reputation for income smoothingin manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used secondary data sources, namely data obtained or collected by researchers from various existing sources. The population used in this study were 193 manufacturing companies with a total sample of 40 companies. The analytical method used is the classical assumption test and multiple regression test.Based on the analysis conducted, it can be concluded that this study meets the requirements of the classical assumption test. Hypothesis testing using t test shows that firm size has a significant positive effect on income smoothing with a sig value of 2.6%, financial leverage has a significant negative effect on income smoothing with a sig value of 3.0%, managerial ownership has a significantpositive effect on income smoothing with a sig value of 1.3 %, institutional ownership has a significant negative effect on income smoothing with a sig value of 1.8%, cash holding a significantly negative effect on income smoothing with a sig value of 3.8%, and auditor reputation has a significant positive effect on income smoothing with a sig value of 4.6%.The results of the f test together with independent variables including company size, financial leverage, managerial ownership, institutional ownership, cash holding and auditor reputation have a significant effect on income smoothing. The value of the coefficient of determination (Adjusted R2) from the equation tested in this study was 42.8%. This indicates that income smoothing is only explained by 42.8% by company size, financial leverage, managerial ownership, institutional ownership, cash holding and auditor reputation while the rest is explained by other variables outside the equation.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75912964","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}

{"title":"FAKTOR YANG MEMPENGARUHI MINAT INVESTASI SELAMA PANDEMI COVID 19 DI AKADEMI TEKNIK MESIN INDUSTRI SURAKARTA","authors":"Evi Dewi Kusumawati, Dewi Kartikasari","doi":"10.47202/mak.v34i01.154","DOIUrl":"https://doi.org/10.47202/mak.v34i01.154","url":null,"abstract":"This study aims to determine the factors that influence investment interest during the covid 19 pandemic at Industrial Mechanical Engineering Academy (ATMI). This research is survey research. The data used is primary data by taking samples of 84 respondents from ATMI’s students. This research is descriptive research with a quantitative approach.The results showed that investment understanding had a significant effect on investment interests of ATMI Surakarta students, minimal capital had no significant effect on investment interests of ATMI Surakarta students, motivation had no significant effect on investment interests of ATMI Surakarta students, risk perception had a significant effect on investment interests of ATMI Surakarta students, literacy The capital market has a significant effect on the investment interest of ATMI Surakarta students. This shows that simultaneously the variables of understanding investment, minimum capital, motivation, risk perception and capital market literacy have a significant effect on investment interest.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82910221","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}

{"title":"KUALITAS PELAYANAN, KUALITAS PRODUK, DAN HARGA SEBAGAI PENENTU KEPUASAN KONSUMEN TOKO ONLINE HNA SHOP SURAKARTA","authors":"B. Rahayu, Abdurrohman Hasyir","doi":"10.47202/mak.v34i01.156","DOIUrl":"https://doi.org/10.47202/mak.v34i01.156","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui, menganalisa, dan memberikan bukti empiris Kualitas Pelayanan, Kualitas Produk, dan Harga Sebagai Penentu Kepuasan Konsumen Toko Online HNA Shop. Penelitian ini menggunakan metode pengambilan data primer yaitu dengan menyebar kuisioner dengan populasi konsumen Toko Online HNA Shop. Pengambilan sampel menggunakan teknik simpel random sampling dengan sampel berjumlah 100 responden. Teknik analisa yang digunakan yaitu uji : validitas, uji reliabilitas, uji asumsi klasik, uji regresi linier berganda, uji t, uji F, dan uji koefisien determinasi. Hasil pengujian validitas dan reliabilitas menunjukkan bahwa seluruh item pertanyaan yang diajukan semua valid dan reliabel. Hasil uji regresi linier berganda variabel kualitas pelayanan, kualitas produk, dan harga berpengaruh positif terhadap kepuasan konsumen. Hasil uji t menunjukkan bahwa variabel kualitas pelayanan, kualitas produk, dan harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen. Hasil uji F menunjukkan kualitas pelayanan, kualitas produk, dan harga secara simultan berpengaruh signifikan terhadap kepuasan konsumen. Hasil uji koefisien determinasi (R2) menunjukkan bahwa nilai Adjusted R Square sebesar 0,467 ,menunjukkan bahwa kualitas pelayanan, kualitas produk, dan harga mampu mempengaruhi kepuasan konsumen sebesar 46,7% dan sisanya 53,3% dipengaruhi oleh variabel lain diluar penelitian ini. Misalnya promosi, lokasi, citra merek dan lain-lain.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"2005 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89522703","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}

{"title":"THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES","authors":"Hexana Sri Lastanti, E. Murwaningsari, Haryono Umar","doi":"10.25105/mraai.v22i1.13533","DOIUrl":"https://doi.org/10.25105/mraai.v22i1.13533","url":null,"abstract":"Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan. \u0000 \u0000The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement fraud","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75405058","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}

{"title":"PENGARUH BUSINESS STRATEGY TERHADAP TAX PLANNING: PERAN FINANCIAL EXPERTISE DAN INSTITUTIONAL OWNEESHIP","authors":"Muhammad Wisnu Girindratama, F. A. Rudiawarni","doi":"10.25105/mraai.v22i1.9958","DOIUrl":"https://doi.org/10.25105/mraai.v22i1.9958","url":null,"abstract":"The purpose of this study is to analyze the effect of business strategy on tax planning. This study uses corporate governance, which is proxied by financial expertise and institutional ownership, as moderating variables and the company's characteristics as a control variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2015-2019 period. Determination of the sample using the specified criteria and collected a total of 525 firm years. We use multiple linear regression analysis to test the hypothesis. This research develops new insights regarding the relationship between business strategy and tax planning by including corporate governance variables into the moderation model and performs additional analyzes. Additional analyzes were conducted to explore the effect of moderation on firms with certain characteristics. The results of this study indicate that defenders are not involved in tax planning efforts while prospectors are involved in tax planning efforts. In addition, it was found that financial expertise moderates the influence of business strategy on tax planning in companies with certain characteristics.\u0000 \u0000Tujuan dari penelitian ini adalah untuk menganalisis pengaruh strategi bisnis terhadap perencanaan pajak. Penelitian ini menggunakan corporate governance yang diproksikan dengan keahlian keuangan dan kepemilikan institusional sebagai variabel moderasi dan karakteristik perusahaan sebagai variabel kontrol. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel menggunakan kriteria yang ditentukan dan terkumpul sebanyak 525 tahun perusahaan. Kami menggunakan analisis regresi linier berganda untuk menguji hipotesis. Penelitian ini mengembangkan wawasan baru mengenai hubungan antara strategi bisnis dan perencanaan pajak dengan memasukkan variabel corporate governance ke dalam model moderasi dan melakukan analisis tambahan. Analisis tambahan dilakukan untuk mengeksplorasi efek moderasi pada perusahaan dengan karakteristik tertentu. Hasil penelitian ini menunjukkan bahwa defenders tidak terlibat dalam upaya perencanaan pajak sedangkan prospectors terlibat dalam upaya perencanaan pajak. Selain itu, ditemukan bahwa keahlian keuangan memoderasi pengaruh strategi bisnis terhadap perencanaan pajak pada perusahaan dengan karakteristik tertentu.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72522466","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}

{"title":"RELEVANSI NILAI INFORMASI AKUNTANSI, PENGUNGKAPAN UPAYA DIGITALISASI DAN MODAL INTELEKTUAL DENGAN MODAL MANUSIA SEBAGAI VARIABEL MODERASI","authors":"Dwi Fitri Puspa, Arie Frinola Minovia, Zaitul Zaitul","doi":"10.25105/mraai.v22i1.10820","DOIUrl":"https://doi.org/10.25105/mraai.v22i1.10820","url":null,"abstract":"This paper aims to assess the value relevance of accounting information and other information. This study investigates whether accounting information, intellectual capital and digitalization initiatives influence share market value. Further, this study investigates the moderator effect of human capital on the relationship between process and relational capital on market share.\u0000The Ohlson (1995) model was used to measure the value relevance of accounting information, digitalization initiative and intellectual capital. The study uses a multiple regression model to apply the Ohlson model (1995) to 412 firm-year observations of manufacture listed companies for the four-year period 2016–2019. This study also uses the portfolio return approach to measure the value relevance of accounting earnings. \u0000The findings documented that the fundamental variables of the Ohlson model consist of book value and earnings are positively related to the market value. Digitalization initiative has value relevance. In the Intellectuals Capital variables, which reflect process capital, the coefficient is significant but not in the predicted direction. And relation capital has a meaningful relationship with the market value, except for the human capital, the findings do not support the hypothesis. Human Capital moderates the relation between Process capital and share prices, and human capital moderates relational capital and share prices. The results of the portfolio return approach show that accounting earnings do not have value relevance.  \u0000 \u0000Penelitian ini bertujuan mengkaji informasi akuntansi dan informasi lain. Penelitian ini menguji apakah informasi akuntansi, model intelektual dan upaya digitalisasi mempunyai pengaruh terhadap harga pasar saham. Selanjutnya penelitian ini juga menguji efek moderator dari modal manusia terhadap hubungan antara modal proses dan modal rasional pada harga saham.\u0000Model Ohlson (1995) digunakan untuk mengukur relevansi informasi akuntansi, upaya digitalisasi dan modal intelektual. Modal ini digunakan untuk menguji 412 observasi perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2016-2019 dengan menggunakan pendekatan analisis regresi. Penelitian ini juga menggunakan pendekatan portofolio return untuk mengukur relevansi nilai laba akuntansi. Hasil penelitian menunjukkan bahwa variabel fundamental dari model Ohlson (1995) yaitu nilai buku dan laba berpengaruh positif terhadap harga pasar. Upaya digitalisasi memiliki relevansi nilai. Variabel modal intelektual  yang mencerminkan modal proses mempunyai koefisien yang signifikan tetapi arah koefisien tidak sesuai dengan yang dirumuskan dalam hipotesis. Modal relasional memiliki relevansi nilai sedangkan modal manusia tidak memiliki relevansi nilai. Modal manusia memoderasi modal proses dengan harga saham dan modal manusia memoderasi modal relasional dengan harga saham. Hasil dari pengujian portfolio return menunjukkan bahwa laba akuntansi yang diportofoliokan berdasarkan bes","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"82 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80328732","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}

{"title":"EFEKTIVITAS PENGGUNAAN E-BUPOT 23/26","authors":"Mahda Karina, Dr. Binsar H Simanjuntak","doi":"10.25105/mraai.v22i1.12627","DOIUrl":"https://doi.org/10.25105/mraai.v22i1.12627","url":null,"abstract":"This study aims to analyze the influence of the variables of quality system and user satisfaction on the effectiveness of use e-Bupot 23/26 with taxation understanding as a moderating variable by testing hypotheses that have been formulated previously. This type of research is descriptive with a quantitative approach. This study uses primary data with distributed questionnaire to corporate taxpayers who are registered with Tax Office of Central Jakarta and the sample were 69 respondents using convenience sampling. The analytical method used is Multiple Regression with statistic tools SPSS. The results of this study indicate that quality system have a positive effect and user satisfaction not have a positive effect on the effectiveness of use e-Bupot 23/26. The taxation understanding can not strengthen positive effect quality system and user satisfaction on the effectiveness of use e-Bupot 23/26. \u0000 \u0000Penelitian ini bertujuan untuk menganalisis pengaruh variable kualitas sistem dan kepuasan pengguna terhadap efektivitas penggunaan e-Bupot 23/26 dengan pemahaman perpajakan sebagai variabel moderasi dengan melalui pengujian hipotesis yang telah dirumuskan sebelumnya. Jenis penelitian ini deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan data primer yaitu menyebarkan kuesioner kepada wajib pajak badan yang terdaftar di KPP Madya Jakarta Pusat dan sample sebanyak 69 responden dengan cara convenience sampling. Metode analisis yang digunakan adalah Regresi Berganda dengan alat uji software SPSS. Hasil penelitian ini menunjukkan bahwa kualitas sistem berpengaruh positif dan kepuasan pengguna tidak berpengaruh positif terhadap efektivitas penggunaan e-Bupot 23/26. Untuk pemahaman perpajakan tidak dapat memperkuat pengaruh positif kualitas system dan kepuasan pengguna terhadap efektfitas penggunaan e-Bupot 23/26.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78557734","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}

{"title":"DETERMINANTS OF BUSINESS ETHICS DISCLOSURE IN INDONESIAN COMPANIES","authors":"P. Nugraheni, Fidiah Nur Hastuti","doi":"10.25105/mraai.v22i1.12436","DOIUrl":"https://doi.org/10.25105/mraai.v22i1.12436","url":null,"abstract":"Etika bisnis dalam perusahaan diperlukan sebagai pedoman bagi perusahaan dalam menjalankan kegiatan operasionalnya. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan etika bisnis pada perusahaan yang bersaham syariah di Indonesia. Variabel independen terdiri dari ukuran dewan direksi, keragaman gender, kepemilikan institusional, kepemilikan manajerial, profitabilitas dan ukuran perusahaan. Dengan menggunakan content analysis, penelitian ini menguji 160 data dari perusahaan yang terdaftar dalam Daftar Efek Syariah (DES). Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh positif sedangkan sisanya tidak berpengaruh terhadap pengungkapan etika bisnis. Etika bisnis pada perusahaan syariah akan memperkuat identitas perusahaan yang selalu mengedepankan etika dalam aktivitas bisnisnya.\u0000 \u0000Business ethics in the company is needed as a guide for the company to carry out its operational activities. This study aims to analyze the factors the influence the disclosure of business ethics in Indonesian sharia compliant companies (SCC). The independent variables consist of board size, gender diversity, institutional ownership, managerial ownership, profitability and company size. Using content analysis, the study examines 160 data from companies listed in the Sharia Securities List (SSL). The results show that managerial ownership and company size have a positive effect while the rest have no effect on the disclosure of business ethics. Business ethics in sharia compliant companies will strengthen the identity of companies that always prioritize ethics in their business activities. ","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83645835","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}

{"title":"KOMPETENSI, MORALITAS DAN SISTEM WHISTLEBLOWING DALAM PENCEGAHAN FRAUD: STUDI EMPIRIS PADA ORGANISASI PEMERINTAHAN INDONESIA","authors":"Nurul Chairi, Mirna Indriani, Darwanis Darwanis","doi":"10.25105/mraai.v22i1.12655","DOIUrl":"https://doi.org/10.25105/mraai.v22i1.12655","url":null,"abstract":"This study aims to investigate whether apparatus competence, whistleblowing system, and morality play a role in influencing fraud prevention. It is also intended to prove whether whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention. The research subjects comprise of civil servants of Government Institutions of Central/Provinces/Regencies/Cities in Indonesia. The hypotheses were tested on 201 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from January to February 2021. The data were analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS).\u0000The results of this study showed that whistleblowing system and morality influenced fraud prevention. Nevertheless, it appeared that apparatus competence did not influence fraud prevention. This study also proves that whistleblowing system has a mediating effect on the relationship among apparatus competence, morality and fraud prevention.\u0000 \u0000Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur, sistem whistleblowing, dan moralitas terhadap pencegahan fraud dengan peran mediasi sistem whistleblowing. Responden penelitian terdiri 201 Aparatur Sipil Negara (ASN) pada pemerintahan Pusat/Provinsi/Kabupaten/Kota di Indonesia. Pengumpulan data dilakukan dengan menggunakan kuesioner Google Form yang disebarkan secara online. Data dianalisis  dengan menggunakan SEM-PLS (Structural Equation Modeling - Partial Least Square). \u0000Hasil penelitian menunjukkan bahwa sistem whistleblowing dan moralitas berpengaruh terhadap pencegahan fraud sedangkan kompetensi aparatur tidak memiliki pengaruh terhadap pencegahan fraud. Hasil pengujian juga menyatakan bahwa sistem whistleblowing  memiliki efek mediasi terhadap masing-masing hubungan antara kompetensi aparatur dan moralitas dengan pencegahan fraud. Implikasi penelitian ini dapat dijadikan dasar pada kebijakan manajerial terhadap sistem whistleblowing yang perlu dikembangkan dalam organisasi.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74469610","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}