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PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA 电子商务审计对审计绩效的影响:印度尼西亚泗水公共会计办公室的实证研究
Akuntansi dan Teknologi Informasi Pub Date : 2021-09-30 DOI: 10.24123/jati.v14i2.4669
Muhammad Ismail Saleh, Muhammad Wisnu Girindratama
{"title":"PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA","authors":"Muhammad Ismail Saleh, Muhammad Wisnu Girindratama","doi":"10.24123/jati.v14i2.4669","DOIUrl":"https://doi.org/10.24123/jati.v14i2.4669","url":null,"abstract":"This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128022954","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 GENDER FINANCIAL EXPERTISE KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2018 审计委员会(FINANCIAL EXPERTISE committee)对2018年至2018年上市的非金融资产管理实践的影响
Akuntansi dan Teknologi Informasi Pub Date : 2021-09-30 DOI: 10.24123/jati.v14i2.4658
Flaviana Agustiani Yuniargo, Senny Harindahyani
{"title":"PENGARUH GENDER FINANCIAL EXPERTISE KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2018","authors":"Flaviana Agustiani Yuniargo, Senny Harindahyani","doi":"10.24123/jati.v14i2.4658","DOIUrl":"https://doi.org/10.24123/jati.v14i2.4658","url":null,"abstract":"Earnings management is a manager's choice to choose accounting policies or real actions to achieve certain earnings goals. This study aims to examine the effect of the gender financial expertise of the audit committee on earnings management practices. This study uses 852 samples of non-financial companies listed on the Indonesia Stock Exchange in 2016-2018 by using multiple linear regression analysis with classical assumption testing. The result of this study is the indication that committee audit financial expertise (EXPERT), proportion of the number of women on the audit committee (ACFD), and proportion of female financial experts on the audit committee (FEMEX) do not have a significant influence on earnings management as measured by using discretionary accruals. On the contrary, the proportion of male financial experts on the audit committee (MALEX), has a significant positive effect on earnings management. This shows that the presence of financial expertise that affects earnings management has been influenced by the sex of male financial experts. This research is in accordance with the theory that reveals that there are different effects with the existence of gender differences in a company.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114432262","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 LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR 环境控制和任务复杂性的影响，其MACHIAVELLIAN本质上是对登巴萨市引擎盖上审计不正常行为的建构
Akuntansi dan Teknologi Informasi Pub Date : 2021-09-30 DOI: 10.24123/jati.v14i2.4663
I. W. Kartana
{"title":"PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR","authors":"I. W. Kartana","doi":"10.24123/jati.v14i2.4663","DOIUrl":"https://doi.org/10.24123/jati.v14i2.4663","url":null,"abstract":"Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share.  In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130652609","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
PERSEPSI MAHASISWA PADA EARNING MANAGEMENT “STUDI KASUS MAHASISWA SEMESTER TUJUH UNIVERSITAS SURABAYA, TAHUN 2017” 学生对听力管理的看法“2017年泗水大学七学期案例研究”
Akuntansi dan Teknologi Informasi Pub Date : 2019-10-18 DOI: 10.24123/jati.v12i2.2274
Jenifer, Yenny Sugiarti
{"title":"PERSEPSI MAHASISWA PADA EARNING MANAGEMENT “STUDI KASUS MAHASISWA SEMESTER TUJUH UNIVERSITAS SURABAYA, TAHUN 2017”","authors":"Jenifer, Yenny Sugiarti","doi":"10.24123/jati.v12i2.2274","DOIUrl":"https://doi.org/10.24123/jati.v12i2.2274","url":null,"abstract":"This study aims to determine students' perceptions of earningss management practices including student’s perception about real earnings management, student’s perception regarding accrual earnings management. In addition, this study also observe whether or not student perceive difference between real earnings management and accrual earnings management. This study used questionnaires and then the data obtained will be processed using descriptive statistics of mean and mode. The results of questionnaire data that have been processed will be deepened with Focus Group Discussion (FGD). The results of this study indicate that there is no difference in student perceptions for real earnings management practices and accrual earnings management.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132226703","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
Analisis Pengaruh Karakteristik , Leverage dan GCG Perusahaan Manufaktur Sektor Basic Industry dan Chemical serta Consumer Goods yang Listing di BEI Periode 20130-2016 terhadap Tax Avoidance
Akuntansi dan Teknologi Informasi Pub Date : 2019-10-18 DOI: 10.24123/jati.v12i2.2272
Steven Darmawan, Hari Hananto
{"title":"Analisis Pengaruh Karakteristik , Leverage dan GCG Perusahaan Manufaktur Sektor Basic Industry dan Chemical serta Consumer Goods yang Listing di BEI Periode 20130-2016 terhadap Tax Avoidance","authors":"Steven Darmawan, Hari Hananto","doi":"10.24123/jati.v12i2.2272","DOIUrl":"https://doi.org/10.24123/jati.v12i2.2272","url":null,"abstract":"The objective of the research is to observe the effect of characteristic, leverage and corporate governance to tax avoidance in manufacturing company listed in BEI from 2013-2016. Population in this research consists of 109 companies. The test of hypothesis in this research uses regression linier analysis. The result of this research shows that capital intensity and ROA have significant effect to tax avoidance, while size, leverage, sales growth, corporate governance don’t have significant effect to tax avoidance.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124067365","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 KONVERGENSI IFRS TERHADAP PERSISTENSI LABA : STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 IFRS对利润持有的联合影响:2010 -2015年印尼证券交易所上市公司的一项研究
Akuntansi dan Teknologi Informasi Pub Date : 2019-10-18 DOI: 10.24123/jati.v12i2.2266
V. Adi, Yie Ke Feliana
{"title":"PENGARUH KONVERGENSI IFRS TERHADAP PERSISTENSI LABA : STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015","authors":"V. Adi, Yie Ke Feliana","doi":"10.24123/jati.v12i2.2266","DOIUrl":"https://doi.org/10.24123/jati.v12i2.2266","url":null,"abstract":"This research aims to test whether the more convergent IFRS in Indonesia can make company’s earning more persistence or not, also this research aim to test can the operating income this year can predict the net income in next year more rather than non-operating income.  \u0000This research uses quantitative approach with multiple regression analysis. Researcher use companies listed in Indonesia Stock Exchange within 2012 – 2015 period as the sample. There are 304 companies used in this research. \u0000The results show that the more convergent IFRS in Indonesia can make company’s earning more persistence even the coefficient value fluctuates, so the net income in current year can be used to predict the net income in next year. Meanwhile, operating income proved can predict net income in next yearrather than non-operating income even the ability to predict was decreased in 2015.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132735243","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
DAMPAK KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RUMAH SAKIT (Analisis Pengukuran Kinerja NonKeuangan) 服务质量对医院患者满意度的影响(非金融绩效分析)
Akuntansi dan Teknologi Informasi Pub Date : 2019-10-18 DOI: 10.24123/jati.v12i2.2270
D. P. Sari, Erwin Saraswati
{"title":"DAMPAK KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RUMAH SAKIT (Analisis Pengukuran Kinerja NonKeuangan)","authors":"D. P. Sari, Erwin Saraswati","doi":"10.24123/jati.v12i2.2270","DOIUrl":"https://doi.org/10.24123/jati.v12i2.2270","url":null,"abstract":"Performance measurement in hospitals is difficult to do because the human resources did much in the operational activities. This study tried to analyze patient satisfaction as one of the non-financial measurement process quality of services performed by doctors, nurses and pharmacy staff. Results of this study showed that the quality of the service process by doctors, nurses and successfully treatment significantly influence patient satisfaction. This indicates that the quality of the service process by doctors, nurses and successfully treatment can be measured through patient satisfaction. Quality of the service process by pharmacy staff and ease adminitratif no significant effect on patient satisfaction. That is, there is the quality of the service process by pharmacy staff and ease adminitratif should be measured through the measurement of non-financial sharing.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116285941","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
PEMANFAATAN INTERNET SEBAGAI SARANA PENDUKUNG PENDIDIKAN DI PERGURUAN TINGGI 利用互联网作为促进大学教育的手段
Akuntansi dan Teknologi Informasi Pub Date : 2019-05-26 DOI: 10.24123/JATI.V7I1.1930
E. Prastya, D. Achjari
{"title":"PEMANFAATAN INTERNET SEBAGAI SARANA PENDUKUNG PENDIDIKAN DI PERGURUAN TINGGI","authors":"E. Prastya, D. Achjari","doi":"10.24123/JATI.V7I1.1930","DOIUrl":"https://doi.org/10.24123/JATI.V7I1.1930","url":null,"abstract":"The use of internet perticulary in higher education has been pervasive. The current study examines some factors that can affect accounting students' internet uses. The research model includes Internet Usage as the dependent variable. Meanwhile, the independent variables are Instruction of Lecturer, Availability, Outcome Expectations, and Internet Self-Efficacy. The study employed questionnaire survey that was administered to 128 undergraduate students at Accounting Department Universitas Gadjah Mada. The results of this study suggest that Instruction of Lecturer, Availability, and Internet Self-Efficacy, are the antecedents of Internet Usage. Unfortunately, the current research indicates a weak support toward Outcome Expectations. In conclusion, despite of abundant benefits of the internet, university students may not be interested to use it unless the lecturers ask them to do so and university provides the facilities. Students' Self-Efficacy also plays an essential role in the Internet Usage.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126514782","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 PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK 税收知识和纳税人感知对纳税人合规的影响
Akuntansi dan Teknologi Informasi Pub Date : 2019-05-26 DOI: 10.24123/JATI.V7I1.1932
Supriyanti Supriyanti, Nur Hidayati
{"title":"PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK","authors":"Supriyanti Supriyanti, Nur Hidayati","doi":"10.24123/JATI.V7I1.1932","DOIUrl":"https://doi.org/10.24123/JATI.V7I1.1932","url":null,"abstract":"The Directorate General of Taxation has been done strategic role as one of steps to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of fiscus and criterions of tax payer of compliance toward tax payer compliance. The procedure of data collection in this research is by distributing the questionnaire to the tax payer in Tax Service Department East Sidoarjo directly at 2007. There are 43 questioners collected. The result of validity and reliability from 44 question shows that all question is valid and reliable. So, the result of normality shows that data is normal distribution. The result of regression shows that just tax knowledge variable influence significantly toward tax payer compliance.","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127883541","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: 3
Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela 企业特征对自愿披露的广泛影响
Akuntansi dan Teknologi Informasi Pub Date : 2019-05-26 DOI: 10.24123/JATI.V7I1.1927
Irma Prawita Sari, Yie Ke Feliana, Riesanti Edie Wijaya
{"title":"Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela","authors":"Irma Prawita Sari, Yie Ke Feliana, Riesanti Edie Wijaya","doi":"10.24123/JATI.V7I1.1927","DOIUrl":"https://doi.org/10.24123/JATI.V7I1.1927","url":null,"abstract":"Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure besides mandatory disclosure. In fact, many listed firms reluctant  to present. Voluntary dimension of corporate disclosure involve the manisfestation of free choice of the firms and its managers. Because of that, the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesian firms listed in Jakarta Stock Exchange in 2005 and 2006. ","PeriodicalId":375951,"journal":{"name":"Akuntansi dan Teknologi Informasi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128238574","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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