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All Journal Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomika dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Ajeng Wijayanti
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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The Effect of Internal Control, Accounting Professional Ethics and Compensation on Fraud Risk with UN Ethical Behavior as Intervening Variables Ajeng Wijayanti; Dede Sunaiah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5764

Abstract

Fraud that occurs in a company requires important attention in overcoming it so that a company is able to minimize the occurrence of fraud. It is necessary to know the influence factors of the occurrence of fraud so that it can be used as a reference for companies in developing company management, especially in the financial sector. This study was conducted with the aim of knowing the effect of internal control, professional ethics of accountants and the suitability of compensation to the risk of fraud which is strengthened by the presence of unethical behavior in employees. This study uses a quantitative approach with a correlational research design. Data was collected by distributing questionnaires. The data analysis technique in this research is using the SPSS application 21 version and using regression analysis test to answer the hypothesis that has been made. The results showed that the variables of internal control, accounting profession ethics, compensation suitability and unethical behavior had a significant influence on the risk of fraud. This is reinforced by the existence of unethical behavior variables that are able to strengthen the relationship between internal control and the suitability of compensation for the risk of fraud, but unethical behavior has not been stated to be able to strengthen the relationship between the influence of the ethics of the accounting profession on the risk of fraud.
Analisis Structural Assurance dan Perceived Reputation terhadap Sistem Informasi Akuntansi yang dimoderasi oleh Trust Rachma Widyani; Ajeng Wijayanti
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.158

Abstract

The purpose of this study is to recommend influence structural assurance and perceived reputation to accounting information systems and testing the effect of moderation of trust on structural assurance and perceived reputation towards accounting information systems. The research method used is quantitative with data collection techniques through questionnaires, the number of samples obtained was 289 respondents with the population of MSMEs in DKI Jakarta. The data processing method in this study uses software smart PLS used for validity testing and reliability testing and hypothesis testing. From the test results the hypothesis proves that there is a significant effect of structural assurance to accounting information systems, there is a significant influence of perceived reputation towards accounting information systems, the absence of a significant influence of trust in accounting information systems, the absence of a significant influence of moderation of trust over structural assurance , and the absence of a significant influence of moderation of trust in perceived reputation .
Pengaruh Penerimaan Pajak Dan Norma Subjektif Terhadap Kesadaran Wajib Pajak Yang Dimoderasi Preferensi Resiko Ajeng Wijayanti; Martha Uliana Siahaan
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.166

Abstract

The purpose of research is to place risk preference as a moderating variable on taxpayer revenue and subjective norm on taxpayer awareness. The research population is personal taxpayer. Data were collected by distributing questionnaries via google forms. The result show that tax revenues and risk preferences have a positive and significant effect on taxpayer awareness, while subjective norms have no effecton taxpayer awareness. Tax revenue have effect on taxpayer awareness moderater by risk preference, while subjective norms has no effect on taxpayer awareness moderated by risk preference
Pengaruh Kualitas Pelayanan dan Sistem Informasi Akuntansi terhadap Kepercayaan di e-commerce yang dimoderasi oleh Kepuasan Rachma Widyani; Ajeng Wijayanti
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 3 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i3.480

Abstract

This research aims to recommend the effect of service quality and accounting information systems on trust and to test the effect of moderation of satisfaction on the effect of service quality and accounting information systems on trust. The research method used is quantitative with data collection techniques through the distribution of questionnaires and the number of samples obtained by 200 respondents . the population in this study, namely MSMEs who have used e-commerce in the JABODETABEK region. The data processing method in this study uses Smart software PLS used in testing validity tests and reliability tests as well as in hypothesis testing. From the results of the hypothesis test it proves that there is a positive and significant influence of the quality of service on trust, the existence of a positive and significant influence of the accounting information system on trust, there is a positive and significant influence on satisfaction with trust, the absence of a positive and significant influence of moderating satisfaction on the influence of service quality on trust, there is a positive and significant influence of moderating satisfaction on the influence of accounting information systems.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING Ajeng Wijayanti; Gracelia Angelina Dondoan
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 7, No 1 (2022): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.774 KB) | DOI: 10.52447/jam.v7i1.5977

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Penerapan Green Accounting (X1) dan Corporate Social Responsibility (X2) terhadap Firm Value (Y) dengan Kinerja Perusahaan (Z) sebagai variabel intervening. Populasi dalam penelitian ini adalah Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Alat analisis data yang digunakan adalah menggunakan software Stata. Penelitian ini merupakan jenis penelitian yang bersifat kuantitatif. Metode pengumpulan data yang digunakan adalah data sekunder yaitu data yang diperoleh secara tidak langsung melalui media perantara. Data penelitian ini diperoleh dari www.idx.co.id. Penelitian ini menggunakan metode purposive sampling yang dalam pengambilan sampelnya dengan menggunakan kriteria tertentu. Hasil analisis dalam penilitian ini didapatkan bahwa green accounting berpengaruh positif dan signifikan terhadap firm value, corporate social responsibility berpengaruh negatif dan signifikan terhadap firm value, green accounting berpengaruh negatif dan signifikan terhadap kinerja perusahaan, corporate social responsibility tidak memiliki pengaruh terhadap kinerja perusahaan, kinerja perusahaan berpengaruh positif dan signifikan terhadap firm value, kinerja perusahaan tidak mampu memediasi pengaruh green accounting terhadap firm value, dan kinerja perusahaan tidak mampu memediasi pengaruh corporate social responsibility terhadap firm value
Co-Authors Dede Sunaiah Gracelia Angelina Dondoan Martha Uliana Siahaan Rachma Widyani