Jurnal Akuntansi dan Auditing Indonesia最新文献_第3页

Trust in leadership and incentives: Experimental study of whistleblowing intention 领导信任与激励：举报意愿的实验研究

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-06-01 DOI: 10.20885/jaai.vol24.iss1.art5

Ema Yulianing Tyas, I. Utami

引用次数: 5

The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies 实施廉洁审计，防止政府机构在公共采购货物和服务时出现舞弊行为

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-06-01 DOI: 10.20885/jaai.vol24.iss1.art2

Johan Arifin, Toni Hartadi

{"title":"The implementation of probity audit to prevent fraud in public procurement of goods and services for government agencies","authors":"Johan Arifin, Toni Hartadi","doi":"10.20885/jaai.vol24.iss1.art2","DOIUrl":"https://doi.org/10.20885/jaai.vol24.iss1.art2","url":null,"abstract":"The procurement activities to obtain goods and services for government agencies in Indonesia are susceptible to becoming a medium of various types of fraud. Probity audit is a novel approach in which real-time audit is implemented in the process of goods and services procurement to overcome ongoing fraud issues. This study aimed to evaluate the implementation of probity audit with reference to applicable regulations. This research was a descriptive qualitative study analyzed using the document analysis method. The object of the study was the Inspectorate of the National Public Procurement Agency (LKPP) as the Government Internal Supervisory Apparatus of LKPP. The study results showed that, first, the suitability of facilities and infrastructure to implement probity audit was fairly good; second, the implementation of probity audit was satisfactory and in accordance with the guidelines for probity audit; third, the issue during the implementation of probity audit included the absence of policy and Standard Operating Procedure (SOP) for the implementation of probity audit in LKPP. This research was also expected to become one of the relevant sources for future researchers and assist the government in implementing the probity audit policy in Indonesia.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47671853","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

Accrual earning management and future performance: Evidence from family firm in Indonesia 应计盈余管理与未来绩效:来自印尼家族企业的证据

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-06-01 DOI: 10.20885/jaai.vol24.iss1.art4

Edy Suprianto, D. Setiawan

引用次数: 4

Does CSRD moderate the effect of financial performance on stock return? Evidence of Indonesian mining companies CSRD是否调节了财务业绩对股票回报的影响？印尼矿业公司的证据

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2020-06-01 DOI: 10.20885/jaai.vol24.iss1.art1

Dody Hapsoro, Crescentiano Agung Wicaksono, Theodora Anindita Primaretka

引用次数: 2

Comprehensive performance measurement systems, mental model development, organizational justice, and employee performance: A study in Sharia Banks 全面的绩效衡量系统、心理模型开发、组织公正和员工绩效：Sharia银行的研究

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2019-12-01 DOI: 10.20885/jaai.vol23.iss2.art2

N. Nurkholis, Ninda Ayu Wiranti

引用次数: 1

The analysis of the factor that causes fraudulent financial reporting with fraud diamond 欺诈钻石导致财务报告舞弊的因素分析

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2019-07-22 DOI: 10.20885/JAAI.VOL23.ISS1.ART1

Ni Komang Astri Yulistyawati, I. Suardikha, I. P. Sudana

{"title":"The analysis of the factor that causes fraudulent financial reporting with fraud diamond","authors":"Ni Komang Astri Yulistyawati, I. Suardikha, I. P. Sudana","doi":"10.20885/JAAI.VOL23.ISS1.ART1","DOIUrl":"https://doi.org/10.20885/JAAI.VOL23.ISS1.ART1","url":null,"abstract":"The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting. The samples in the study were selected by usifigureng a non-probability sampling technique with a purposive sampling method with a total number of samples that met the sample selection criteria of 76 samples, namely 19 manufacturing companies during the four years of the 2011–2014 observation period. The collected data were analyzed by multiple linear regression analysis. Fraudulent financial reporting was measured using Dechow et al's F-Score (2007) which can be included as a first-pass test in evaluating the possibility of manipulation. This research showed that opportunity and rationalization are proven to be fraud diamond elements that most influence the occurrence of fraudulent financial reporting in the companies. While pressure and capability have no effect on fraudulent financial reporting. The implication of this study is that the ratio of total inventory as a proxy for opportunity measurement and the ratio of total accrual to total assets as a proxy for measurement of rationalization has a significant effect on fraudulent financial reporting, meaning that these ratios can be used by management to detect fraudulent financial reporting practices in manufacturing companies.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46920503","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: 14

E-government and corruption perception index: a cross-country study 电子政务与腐败感知指数：一项跨国研究

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2019-07-22 DOI: 10.20885/JAAI.VOL23.ISS1.ART2

Christan Ra Setyobudi, Dyah Setyaningrum

{"title":"E-government and corruption perception index: a cross-country study","authors":"Christan Ra Setyobudi, Dyah Setyaningrum","doi":"10.20885/JAAI.VOL23.ISS1.ART2","DOIUrl":"https://doi.org/10.20885/JAAI.VOL23.ISS1.ART2","url":null,"abstract":"The purpose of this study is to analyse the impact of e-government on corruption perception index using a cross-country study. Furthermore, this study aims to examine the most effective e-government components in combating corruption and compare the effects of e-government in developed and developing countries. E-Government is measured using the E-Government Development Index (EGDI), consisting of online services index, human capital index, and telecommunications infrastructure index. The sample for this study consists of 521 observations from 122 countries from 2009 to2013. Our results show that there is a negative effect of e-government implementation towards corruption perception index. Furthermore, based on the elaboration of the e-government component, it was found that the variable infrastructure has a negative effect and the variable human resource dimension a positive effect on corruption perception index. This means that the development of e-government infrastructure can have a significant role in reducing perceptions of corruption in a country, while the dimensions of human resources have a dangerous side that can actually increase perceptions of corruption. There are differences in the effect of e-government on developed and developing countries. In developed countries, the implementation of e-government is in the phase of transaction and transformation which make his impact effective regarding corruption eradication. In developing countries, e-government has only reached the information and interaction phase so that it has not been effective enough to combat corruption.","PeriodicalId":33152,"journal":{"name":"Jurnal Akuntansi dan Auditing Indonesia","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47586739","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: 4

The factors that influence audit quality by earnings surprise benchmark 盈余意外基准影响审计质量的因素

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2019-07-22 DOI: 10.20885/JAAI.VOL23.ISS1.ART3

Vina Aqmarina, Reni Yendrawati

引用次数: 3

Accounting graduates’ competences 会计专业毕业生的能力

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2019-07-22 DOI: 10.20885/JAAI.VOL23.ISS1.ART4

Ika Prayanthi, Melinda Lydia Nelwan

引用次数: 1

The influence of accountability, transparency, affective and cognitive trust toward the interest in paying zakat 问责制、透明度、情感信任和认知信任对支付天课兴趣的影响

Jurnal Akuntansi dan Auditing Indonesia Pub Date : 2019-06-01 DOI: 10.20885/JAAI.VOL23.ISS1.ART5

Mohammad Fahmi Ikhwandha, Ataina Hudayati

引用次数: 11