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THE EFFECT OF AUDITOR CHARACTERISTICS AND GENDER DIVERSITY ON FRAUD DETECTION 审计师特征和性别多样性对舞弊检测的影响
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-21 DOI: 10.23969/jrak.v15i2.8225
Ika Ferina, Dicky Pratama
{"title":"THE EFFECT OF AUDITOR CHARACTERISTICS AND GENDER DIVERSITY ON FRAUD DETECTION","authors":"Ika Ferina, Dicky Pratama","doi":"10.23969/jrak.v15i2.8225","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.8225","url":null,"abstract":"Accounting fraud can occur in any company and must be detected to reduce it. This research aims at empirically investigating the effects of auditor characteristics and gender diversity on fraud detection. The population used mining companies listed on the Indonesia Stock Exchange for 2016-2020 with 205 observation data. The data analysis technique used was the Panel Data Regression Model. The results showed that auditor independence and audit report lag had a positive effect, and audit tenure and gender diversity harmed fraud detection. Additionally, auditor rotation, auditor industry specialization, and audit firm size also had not. The auditor’s independence and adequate audit period would allow the auditor to be more effective in fraud detection.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135513167","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
CHALLENGES, STRATEGIES AND QUALIFICATIONS OF AUDITORS IN THE SOCIETY 5.0 ERA 社会5.0时代审计师的挑战、策略与资格
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-21 DOI: 10.23969/jrak.v15i2.7183
Sihar Tambun, Riris Rotua Sitorus
{"title":"CHALLENGES, STRATEGIES AND QUALIFICATIONS OF AUDITORS IN THE SOCIETY 5.0 ERA","authors":"Sihar Tambun, Riris Rotua Sitorus","doi":"10.23969/jrak.v15i2.7183","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.7183","url":null,"abstract":"We will soon live the Era of Society 5.0. An era that is integrated with AI in all professions, including auditors. The research aims to obtain an overview of the auditor's profession in the future. First, the challenges that auditors will face and second, the strategies that auditors need in the Society 5.0 Era. This research uses a literature study approach with content analysis. Data sources from journal articles, proceedings, online news, e-books and YouTube. Data processing consists of four stages, namely data input, coding, visualization, and determining conclusions. Data processing uses the NVivo 12 Plus software. The results of the research succeeded in providing an overview of the six challenges and seven strategies needed to compete in the era of society 5.0. The implication is that the research results can be used as a reference for auditors to prepare themselves for the Era of Society 5.0.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"43 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135513168","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
LOCAL GOVERNMENT FINANCIAL REPORTS: UTILISATION OF INFORMATION TECHNOLOGY AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS 地方政府财务报告:信息技术的利用和政府会计准则的实施
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-21 DOI: 10.23969/jrak.v15i2.7616
Aris Biyantoro
{"title":"LOCAL GOVERNMENT FINANCIAL REPORTS: UTILISATION OF INFORMATION TECHNOLOGY AND IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS","authors":"Aris Biyantoro","doi":"10.23969/jrak.v15i2.7616","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.7616","url":null,"abstract":"Many local government financial reports are still not presenting data following the regulations and still show some irrelevancy. Therefore, this research aims at analyzing the impact of information technology (IT) and government accounting standards (GAS) implementation on the quality of local government financial reports (QLGFR). The sampling method used a sensory method. The data was collected by distributing questionnaires to 41 Regional Governments of Central Java Province. The results of the SEM-PLS test showed that IT did not affect the QLGFR. At the same time, implementing GAS positively affected the QLGFR. The results of this research had implications for the compliance of the Central Java Provincial Government with GAS which contained rules regarding the preparation of regional financial reports.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135513006","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
MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE 市场绩效:智力资本与智力资本披露的影响
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-21 DOI: 10.23969/jrak.v15i2.9593
Mukhtaruddin Mukhtaruddin, Yulia Saftiana, Ely Riani, Emi Yulia Siska, Fadhil Yamaly
{"title":"MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE","authors":"Mukhtaruddin Mukhtaruddin, Yulia Saftiana, Ely Riani, Emi Yulia Siska, Fadhil Yamaly","doi":"10.23969/jrak.v15i2.9593","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.9593","url":null,"abstract":"Intellectual Capital is a concept which gives new knowledge-based resources and optimally describes the intangible assets utilized. It enables a company to run its strategies effectively and efficiently without revealing its intangible assets such as knowledge, relationships and image in the financial report. These attributes create differences and describe the company’s future opportunities. The research therefore illustrated how Intellectual Capital (IC) and Intellectual Capital Disclosure (ICD) influenced the Market Performance (MP) by using the purposive sampling method. The data used is secondary which was obtained from 102 service companies listed in the Indonesian Stock Exchange (IDX) and analyzed using the multiple linear regression. The result of this research showed that both IC and ICD influenced the MP. This research indicated that the signal presented by the company through ICD minimized asymmetrical information. This proved that maximum management of the IC gave some added values capable of increasing competitive advantages.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"46 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135513004","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
CRITICAL SUCCESS FACTORS FOR ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION: EVIDENCE FROM MANUFACTURING COMPANIES 会计信息系统实施的关键成功因素:来自制造企业的证据
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-21 DOI: 10.23969/jrak.v15i2.9840
Yana Hadiyat, Budi Septiawan, Annisa Adha
{"title":"CRITICAL SUCCESS FACTORS FOR ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION: EVIDENCE FROM MANUFACTURING COMPANIES","authors":"Yana Hadiyat, Budi Septiawan, Annisa Adha","doi":"10.23969/jrak.v15i2.9840","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.9840","url":null,"abstract":"Not all manufacturing companies are successful in implementing an integrated Accounting Information System (AIS), it requires the right combination of technology and humans as the main drivers. This research explored the relationship between organizational commitment from AIS users, knowledge of accounting managers, and data quality on the success of AIS implementation in manufacturing companies. A quantitative approach used the SEM-PLS method on 50 manufacturing companies in Indonesia. Meanwhile, the research results stated that data quality and knowledge of accounting managers had a positive and significant effect on the success of AIS implementation, while organizational commitment did not have a significant effect. This research implied that manufacturing companies could emphasize quality data and increase the knowledge of their managers to provide value to the organization through AIS.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135513003","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 IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR 电子报税系统质量对纳税人满意度的影响:感知有用性作为中介
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-21 DOI: 10.23969/jrak.v15i2.8715
Muslichah Muslichah, Mohamed Bashir, Tutik Arniati
{"title":"THE IMPACT OF TAX E-FILING SYSTEM QUALITY ON TAXPAYER SATISFACTION: PERCEIVED USEFULNESS AS MEDIATOR","authors":"Muslichah Muslichah, Mohamed Bashir, Tutik Arniati","doi":"10.23969/jrak.v15i2.8715","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.8715","url":null,"abstract":"Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"23 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135513002","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
CAN CEO POWER MODERATE THE INFLUENCE OF INTERNET FINANCIAL REPORTING ON MARKET REACTIONS? CEO权力能否调节互联网财务报告对市场反应的影响?
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-21 DOI: 10.23969/jrak.v15i2.9718
Aristanti Widyaningsih, Tiara Oksari
{"title":"CAN CEO POWER MODERATE THE INFLUENCE OF INTERNET FINANCIAL REPORTING ON MARKET REACTIONS?","authors":"Aristanti Widyaningsih, Tiara Oksari","doi":"10.23969/jrak.v15i2.9718","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.9718","url":null,"abstract":"This research aims at determining the effect of Internet financial reporting and CEO power on market reactions and how CEO power moderates the effect of Internet financial reporting on market reactions. The research method used a quantitative approach and the sampling used a purposive sampling method to obtain 126 manufacturing sector companies listed in Indonesia. In addition, the analytical method used Moderated Regression Analysis. The test results showed that Internet financial reporting has no significant effect on market reactions, CEO power significantly affects market reactions, but CEO power could not strengthen the influence of Internet financial reporting on market reactions. The practical implications of the research results showed that Internet financial reporting helps investors obtain valuable information for decision-making.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"93 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135513005","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
DO INTELLECTUAL CAPITAL AND FIRM SIZE AFFECT PROFITABILITY? EVIDENCE FROM PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA 智力资本和企业规模是否影响盈利能力?来自印尼房地产公司的证据
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-09 DOI: 10.23969/jrak.v15i2.8128
Ruslina Lisda, Anthony Anthony
{"title":"DO INTELLECTUAL CAPITAL AND FIRM SIZE AFFECT PROFITABILITY? EVIDENCE FROM PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA","authors":"Ruslina Lisda, Anthony Anthony","doi":"10.23969/jrak.v15i2.8128","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.8128","url":null,"abstract":"The main objective of establishing a company is to seek profits, Utilizing a combination of tangible and intangible assets is significant to improve financial performance, especially in generating profits. Therefore, this research aims at determining the influence of intellectual capital and firm size on profitability in property and real estate companies listed on the Indonesian stock exchange. The population in this research is property and real estate companies listed on the Indonesian Stock Exchange in 2010-2021 accumulating 82 companies with a total sample of 29 companies. The results showed that partial intellectual capital affected profitability, while firm size did not affect profitability simultaneously, and Intellectual capital and firm size affected profitability. The implication of the research was to provide useful suggestions for companies to find out analyses that could influence profitability.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135149341","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
ANALYSIS OF SOLVABILITY, LIQUIDITY, AND COMPANY SIZE ON AUDIT DELAY WITH AUDIT QUALITY AS MODERATION 以审计质量为调节因素的可偿付性、流动性和公司规模对审计延迟的影响分析
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-09 DOI: 10.23969/jrak.v15i2.7304
Arni Karina, Frida Kusumawardhani
{"title":"ANALYSIS OF SOLVABILITY, LIQUIDITY, AND COMPANY SIZE ON AUDIT DELAY WITH AUDIT QUALITY AS MODERATION","authors":"Arni Karina, Frida Kusumawardhani","doi":"10.23969/jrak.v15i2.7304","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.7304","url":null,"abstract":"Delays in submitting financial reports are caused by the length of audit delay, of which there are various internal and external factors that affect audit delay. This study aimed to examine the direct and indirect effects of internal and external factor on audit delay use a moderating variable. The SEM-PLS technique was used to analyze data from 105 financial statements of 105 mining companies listed on the IDX from 2017-2021 based on purposive sampling with various criteria. The result showed that liquidity, solvency, company size, and audit quality significantly affect audit delays. Other result, audit quality can moderate the impact of solvency and firm size on audit delay but cannot moderate liquidity. The implications of this research for mining companies are to focus on financial performance because it can affect the length of audit delay, which will determine the good and bad assessment of a company.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135149342","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
FREE CASH FLOW IN MODERATED CAPITAL STRUCTURE, PROFITABILITY, INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY 自由现金流调节资本结构、盈利能力、机构所有权对股利政策的影响
Jurnal Riset Akuntansi Kontemporer Pub Date : 2023-10-05 DOI: 10.23969/jrak.v15i2.6585
Eduard Ary Binsar Naibaho, Zulfa Naurah
{"title":"FREE CASH FLOW IN MODERATED CAPITAL STRUCTURE, PROFITABILITY, INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY","authors":"Eduard Ary Binsar Naibaho, Zulfa Naurah","doi":"10.23969/jrak.v15i2.6585","DOIUrl":"https://doi.org/10.23969/jrak.v15i2.6585","url":null,"abstract":"Dividend policy is influenced by factors that are valid in studies. A factor that has run dividends uncontrollably is free cash flow. By using capital structure, profitability and institutional ownership as independent variables, we examined the effect of capital structure, profitability and institutional ownership on dividend policy with free cash flow as the moderating variable. The test was fulfilled with descriptive, verificative methods and a data panel regression model. Simultaneously, capital structure, profitability and institutional ownership had no positive impact on dividend policy even though free cash flows were collected, it drove capital structure, profitability and institutional ownership unnoticeable to dividend policy. This study is crucial to expanding the perspective on free cash flow and for future research.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135546580","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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