Jurnal ASET Akuntansi Riset最新文献_第7页

EFFECT OF EXCISE RATES, PER CAPITA INCOME, AND EDUCATION LEVEL ON NON-CHILD SMOKER RATES 消费税、人均收入和教育水平对非儿童吸烟率的影响

Jurnal ASET Akuntansi Riset Pub Date : 2022-09-26 DOI: 10.37641/riset.v4i2.165

Rifki Rahmazaki Adam, A. S. Purwana

{"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":"2016 1","pages":""},"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}

引用次数: 0

FRAUD DETECTION AUTOMATION THROUGH DATA ANALYTICS AND ARTIFICIAL INTELLIGENCE 通过数据分析和人工智能实现欺诈检测自动化

Jurnal ASET Akuntansi Riset Pub Date : 2022-09-26 DOI: 10.37641/riset.v4i2.166

Wishmy Meinawa Ikhsan, Elzami Haqie Ednoer, Winanda Setyaning Kridantika, Amrie Firmansyah

引用次数: 4

THE FINANCIAL PERFORMANCE OF BANK BPD DIY PRE AND POST COVID-19 PANDEMIC 银行BPD diy在新冠肺炎疫情前后的财务绩效

Jurnal ASET Akuntansi Riset Pub Date : 2022-09-26 DOI: 10.37641/riset.v4i2.177

Bahri Bahri, Ilmardani Rince Ramli, Fikri Alamsyah

引用次数: 1

Professional Skepticism in Moderating the Relationship between Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment 职业怀疑对审计师知识、服从压力和审计判断经验之间关系的调节作用

Jurnal ASET Akuntansi Riset Pub Date : 2022-08-18 DOI: 10.17509/jaset.v14i1.44580

S. Sumartono

{"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":" ","pages":""},"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}

引用次数: 0

Problems and Challenges of the Internship Program during the pandemic Covid-19: The perspective of Accounting Student in Indonesia Covid-19大流行期间实习计划的问题与挑战:印尼会计专业学生的视角

Jurnal ASET Akuntansi Riset Pub Date : 2022-07-31 DOI: 10.17509/jaset.v14i1.44483

M. Widaningsih, E. Mediawati, Nor Aishah Mohd. Ali, Rozaiha Ab. Majid, Salina Abdullah

{"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":" ","pages":""},"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}

引用次数: 0

QUALITY OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION IN INDONESIA 印尼企业社会责任信息的质量

Jurnal ASET Akuntansi Riset Pub Date : 2022-07-31 DOI: 10.17509/jaset.v14i1.39436

Wiralestari Wiralestari

引用次数: 0

Why Do Accounting and Business Lecturers Accept Digital Game-Based Learning? 为什么会计和商业讲师接受基于数字游戏的学习?

Jurnal ASET Akuntansi Riset Pub Date : 2022-07-27 DOI: 10.17509/jaset.v14i1.41451

Tanli Kuang, H. Hanny, S. Setiawan

引用次数: 0

Analysis Of Factors Affecting Village Financial Accountability 影响农村财务责任的因素分析

Jurnal ASET Akuntansi Riset Pub Date : 2022-07-26 DOI: 10.17509/jaset.v14i1.44194

Lukmanul Hakim, Tengku Juhri Agustan, Sahnan Rangkuti

引用次数: 0

Reinforce Corporate Social Responsibility through Earnings Management 通过盈余管理强化企业社会责任

Jurnal ASET Akuntansi Riset Pub Date : 2022-07-18 DOI: 10.17509/jaset.v14i1.41872

C. Suhendi, L. M. Ifada, K. Kiryanto

{"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":" ","pages":""},"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}

引用次数: 1

The Influence of Internal Control, Company SOP and Auditor Professionalism on Fraud Prevention Measures 内部控制、公司SOP和审计师职业化对舞弊预防措施的影响

Jurnal ASET Akuntansi Riset Pub Date : 2022-07-12 DOI: 10.17509/jaset.v13i2.39313

Rudy Budiatmaja, Yanuar Ramadhan

{"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":"1 1","pages":""},"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}

引用次数: 1