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All Journal IJHCM (International Journal of Human Capital Management) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance
Cahya Irawady
Universitas Padjadjaran
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Fraud Pentagon in Fraudulent Financial Statements Dea Arme Tiara Harahap; Poppy Sofia Koeswayo; Cahya Irawady
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1568

Abstract

This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationalization, ability and arrogance in fraudulent financial statements. This type of research is descriptive verification which is causality in nature. The unit of analysis in the research is BUMN listed on the Indonesia Stock Exchange in 2015-2019. This research data is a sample with purposive sampling technique and obtained 30 data samples. And analyzed by logistic regression analysis techniques. The results of this study show partially the effectiveness of proxy control of opportunity to influence financial statement fraud. Meanwhile, financial pressure (ROA), rationalization (auditor change), and arrogance (share ownership) have no effect on fraudulent financial statements
The Effect of Competence and Independence on Fraud Detection (Empirical Study at The West Java Representatives of The Audit Board of The Republic of Indonesia) Nenden Indriani; Poppy Sofia Koeswayo; Cahya Irawady
Journal of Accounting Auditing and Business Vol 5, No 2 (2022): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i2.38367

Abstract

This research examines whether good auditor competence and independence affect fraud detection by the West Java representatives of the Audit Board of the Republic of Indonesia. The population in this research was the auditors of the West Java representatives of the Audit Board of the Republic of Indonesia. The purposive sampling technique was used to obtain 106 auditors of the Audit Board of the Republic of Indonesia. The data for this research were obtained from primary data through a questionnaire. Multiple. Linear regression analysis. It was used to analyze the data in the study. The regression. The coefficient of the competence variable indicates that the variable has a partially positive and significant effect on fraud detection. The regression. The coefficient of the independent variable suggests that the variable has partial and insignificant. Effect on fraud detection. Simultaneous hypothesis testing shows the competence and independence of the West. Java representatives. of the Audit. The Board of the Republic of Indonesia. have a significant and positive. Effect on fraud detection
The Influence of Work Experience and Training on Internal Auditor Competence Novita Dewi Anggraeni; Cahya Irawady
IJHCM (International Journal of Human Capital Management) Vol 7 No 1 (2023): (IJHCM) International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.01.2

Abstract

Kompetensi adalah kemampuan dan karakteristik yang dimiliki oleh seseorang pemangku jabatan berupa pengetahuan, keahlian, sikap dan perilaku yang diperlukan dalam melaksanakan tugas serta jabatannya. Kompetensi terbagi menjadi dua bagian yaitu kompetensi umum dan kompetensi khusus. Kompetensi umum merupakan kemampuan serta karakteristik berupa pengetahuan dan perilaku. Untuk kompetensi umum dapat diperoleh dengan melalui pendidikan formal ataupun non dan pelatihan. Kompetensi khusus merupakan kemampuan serta karakteristik berupa keahlian yang diperlukan dalam melaksanakan tugas jabatannya. Penelitian ini bertujuan untuk menguji secara simultan maupun parsial apakah terdapat pengaruh pengalaman kerja ataupun pelatihan terhadap kompetensi yang dimiliki oleh auditor internal pada Inspektorat Jenderal Kementerian, Pendidikan, Kebudayaan, Riset dan Teknologi. Pengaruh yang diuji dalam penelitian ini adalah pengalaman kerja yang dimiliki oleh masing-masing auditor dan pelatihan yang telah diikuti oleh auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh auditor di Inspektorat Jenderal Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi baik dari wilayah Inspektorat I, II, III, IV dan Investigasi. Teknik pengambilan sampel melalui teknik non probability sampling dengan metode purposive sampling. Untuk mengukur besaran sampel yang akan diteliti mengggunakan rumus slovin dengan menggunakan data primer yaitu melakukan penyebaran data menggunakan kuesioner kepada masing-masing auditor selaku responden. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif melalui analisis statistik deskriptif dan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kompetensi auditor internal secara signifikan dipengaruhi oleh pengalaman kerja dan pelatihan baik secara parsial maupun simultan.
Pengaruh Kompetensi, Independensi, Skeptisisme Profesional, Dan Rotasi Audit (Studi Pada Akuntan Publik Seluruh Indonesia) Rheza Chandra Putra; Dini Rosdini; Cahya Irawady
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.5993

Abstract

The purpose of this research to determines the effect and correlation between Independence variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y). Keywords: Audit Quality; Audit Rotation; Competence; Independence; Professional Skepticism
The Influence of Internal Control and Good Corporate Governance Implementation on Fraud Prevention Yuli Sri Rahayu; Roebiandini Soemantri; Cahya Irawady
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2501

Abstract

This research is motivated by the many cases of fraud in the banking sector in Indonesia. The results of the 2019 Indonesian Fraud Survey stated that the fraud that occurred was caused by internal control factors and the implementation of good corporate governance. This research aims to determine the influence of internal control and the implementation of good corporate governance on fraud prevention in general banking in The research method used in this research is the verification method. The population in this research are internal auditors who work at commercial banks in the Jakarta and Bandung areas. The sampling technique used was a probability sampling technique with a simple random sampling technique, and used the Slovin formula so that the total sample was 47 internal auditors in the Jakarta and Bandung areas The data analysis used is multiple linear regression analysis using the SPSS program. Research results Simultaneously, Internal Control and the implementation of Good Corporate Governance have an effect on fraud prevention. Partially, the implementation of internal control has an effect on fraud prevention. Partially, the implementation of good corporate governance has an effect on prevention
Co-Authors Dea Arme Tiara Harahap Dini Rosdini Nenden Indriani Novita Dewi Anggraeni Poppy Sofia Koeswayo Rheza Chandra Putra Roebiandini Soemantri Yuli Sri Rahayu