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All Journal International Journal of Evaluation and Research in Education (IJERE) E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi Jurnal Kelautan Nasional Jurnal Akuntansi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Study & Accounting Research Journal Research of Social Science, Economics, and Management
Agustin Fadjarenie
Universitas Mercu Buana
Religion Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pemberdayaan Pusat Knowledge Sharing Untuk Meningkatkan Keahlian Investigasi Kecurangan Bagi Auditor Internal Nanda Fatar Julaidi; Agustin Fadjarenie
Jurnal Ekonomi Vol. 28 No. 1 (2023): March 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i1.1381

Abstract

The role of identifying and investigating fraud for organizations and technological developments complicate organizational dynamics and require the competence and expertise of internal auditors to detect fraud within organizations. The purpose of this research is to obtain empirical evidence about the effect of auditors' risk assessment skills, understanding of industry characteristics and knowledge sharing on internal auditors' fraud investigation abilities. The research methodology in this study is quantitative, the population in this study is part of the internal audit of a leading consumer goods company in Indonesia using census techniques with a total of 60 people. Data collection was carried out using a questionnaire. The results of this study, all variables affect the ability of internal audit fraud investigations. This study implies the importance of enhancing the skills of internal auditors by strengthening internal discussions within organizations as “knowledge-sharing centers” to enhance the fraud investigation capabilities of internal auditors.
Effect of Board of Directors Size, Board of Directors Characteristics, Ownership Structure, and Company Size on The Quality of Sustainability Reporting Disclosures Dwi Setiawan; Agustin Fadjarenie; Lin Oktris
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.404

Abstract

This study aims to analyze the quality of Sustainability Reporting disclosures and test the factors that influence them. The quality of Sustainability Reporting disclosures is identified using content analysis techniques based on the GRI Standards. GRI Standards is the latest guideline launched by the Global Reporting Initiative which became effective in 2018 in Indonesia. Factors influencing the quality of Sustainability Reporting disclosures were tested using quantitative methods of multiple regression analysis. This study used 36 samples obtained through purposive sampling from infrastructure sector companies listed on the Indonesia Stock Exchange that disclosed sustainability reporting for the 2016-2021 period. The results showed that the quality of sustainability reporting in Indonesia is still relatively low at 17.41%. This implies that voluntary sustainability reporting disclosures make companies less motivated to make in-depth disclosures. The number and characteristics of the company's board of directors have a significant influence and the ownership structure and size of the company have a significant positive influence on the quality of sustainability reporting.
Pengaruh Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Laporan Keuangan Mohammad Khafid Laili; Agustin Fadjarenie
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol 2, No 1 (2021): Juni 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v2i01.7687

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Laporan Keuangan. Metode pendekatan pada penelitian ini menggunkan pendekatan kuantitatif deskriptif. Obyek penelitian ini adalah UMKM Wilayah DKI Jakarta data penelitian berasal dari kuesioner dan dokumentasi. Alat olah data yang digunakan untuk menguji data sampel penelitian yaitu SPSS 25 sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Laporan Keuangan (Survei Pada UMKM Wilayah DKI Jakarta ). Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Laporan Keuangan (Survei Pada UMKM Wilayah DKI Jakarta ),selain itu jumlah sampel dan populasi yang diteliti hanya UMKM Wilayah DKI Jakarta sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama dengan jumlah sampel objek penelitian yang lebih banyak. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan pengaruh Sosialisasi Informasi SAK ETAP Dan Kompetensi Sumber Daya Manusia sehingga dapat membawa dampak positif dari akuntabilitas pelaporan keuangan pelaku UMKM.
Co-Authors Ahmad Raymond Trilaksana Albert Albert Deden Tarmidi, Deden Dhina Arriyana Dwi Setiawan Leo Nardus Rowa Lewar Lin Oktris Mohammad Khafid Laili Nanda Fatar Julaidi Petrus Paternus Wogo Rahmiyatus Syukra Suryadi Suryadi Wike Handayani Yulia Apni Nur Anisah