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PERANAN KOMITE AUDIT DALAM HUBUNGAN PRESSURE DAN FINANCIAL STATEMENT FRAUD Mardiana, Ana; Jantong, Alfonsus
SEIKO : Journal of Management & Business Vol 3, No 3 (2020): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v3i3.723

This study used a purposive sampling method in which out of 144 manufacturing companies listed on the Indonesia Stock Exchange a sample was obtained by 35 companies for 5 consecutive years, so the number of observations was 175. The analytical method used was moderating regression analysis. The results of this study indicate that (1) external pressure has a significant negative effect on financial statement fraud, (2) financial targets have a positive and insignificant effect on financial statement fraud, (3) the audit committee is able to moderate the relationship of external pressure to financial statement fraud, and (4 ) The audit committee does not moderate the relationship of financial targets to financial statement fraud. This shows that external pressure and financial targets do not affect the financial statement fraud, however, with the supervision of the audit committee, it will emphasize the opportunity for financial statement fraud caused by external pressure from the principal. Keywords: External Pressure, Financial Target, Financial Statement Fraud, Audit Committee

FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA PEMERINTAHAN DAERAH Alfonsus Jantong; Nurkholis Nurkholis; Roekhudin Roekhudin
Jurnal Bisnis dan Manajemen Vol 5, No 2 (2018): Jurnal Bisnis dan Manajemen Volume 5 Nomor 2 Tahun 2018
Publisher : University of Merdeka Malang

The objective of this study is to analyze the readiness of local government in applying accrual-based governmental accounting standard. The effect of training, mentoring on human resource and the effect of human resource’s quality, organizational commitment, and infrastructure on the readiness of the application of accrual-based governmental accounting standard are analyzed through positivist approach. The data is collected from 104 respondents through questionnaires distributed to SKPDs (local government agencies) working in accounting and to treasurers. The data is then analyzed using multiple regression method. The results show that training and mentoring positively affect the quality of human resource. The quality of human resource and infrastructure do not affect the readiness of accrual-based governmental accounting standard application. The quality of human resource, organizational commitment, and infrastructure simultaneously affect the readiness of accrual-based governmental accounting standard application. This research proves that local government of Manggarai, in terms of human resource and infrastructure, is not ready. The organizational commitment of Regency of Manggarai is ready to apply accrual-based governmental accounting standard DOI : https://doi.org/10.26905/jbm.v5i2.2389

KAJIAN KRITIS TERHADAP PELAPORAN DANA DESA Alfonsus Jantong; Yakobus Kaditti Bangun
AJAR Vol 4 No 02 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i02.204

This study aims to criticize village fund reporting by using qualitative approach. The data used in this study is secondary data in the form of literature related to village fund as well as related research journals. Descriptive analysis method as an analyst tool. The results of the analysis showed that the reporting of village funds in accordance with the regulation of the minister of home affairs number 113 of 2014 concerning the reporting of village funds but not in accordance with the prevailing government accounting standards, other findings indicate a late reporting process, the existence of interfensions in the use and reporting of village funds, obstacles to infrastructure and human resources are lacking. The existence of village funds is very beneficial for the village government in development. Reporting must be consistent with higher regulations, the need for specific reporting for village funds, as well as increased community supervision and participation roles.

Faktor Determinan Kesiapan Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual di Manggarai, Nusa Tenggara Timur Alfonsus Jantong
Matra Pembaruan: Jurnal Inovasi Kebijakan Vol 1 No 2 (2017)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/mp.1.2.2017.109-119

This study is to analyze the readiness of local government in applying accrual-based governmental accounting standard. The effect of training, mentoring on human resource and the effect of human resource’s quality, organizational commitment, and infrastructure on the readiness of the application of accrual-based governmental accounting standard are analyzed through positivist approach. The data is collected from 104 respondents through questionnaires distributed to SKPDs (local government agencies) working in accounting and to treasurers. The data is then analyzed using multiple regression method. The results show that training and mentoring positively affect the quality of human resource. The quality of human resource and infrastructure do not affect the readiness of accrualbased governmental accounting standard application. The quality of human resource, organizational commitment, and infrastructure simultaneously affect the readiness of accrual-based governmental accounting standard application. This research proves that local government of Manggarai, in terms of human resource and infrastructure, is not ready. The organizational commitment of Regency of Manggarai is ready to apply accrual-based governmental accounting standard.

PERAN MODERASI KUALITAS AUDIT PADA PENGARUH KONEKSI POLITIK TERHADAP NILAI PERUSAHAAN Stanesie Liyanto; Fransiskus Eduardus Daromes; Alfonsus Jantong
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 1 (2022): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i1.261

The purpose of this study is to analyze and test whether political connection has an influence on firm value and to analyze and test whether audit quality can moderate the relationship between political connection to firm value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period 2016-2019. This study using purposive sampling method and secondary data. The number of samples is 108 companies every year. Regression analysis used to analyze data is performed using the moderated regression analysis (MRA). The results of this study indicate that political connection has a positive and significant influence on firm value. Audit quality cannot moderate the effect of political connection on firm value.

SISTEM PENGUKURAN KINERJA STRATEGIK SEBAGAI PEMBELAJARAN ORGANISASI UNTUK MENINGKATKAN KINERJA MANAJER Livia Eveline Gosal; Alfonsus Jantong; Daniel L. Pakiding
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3352

Tujuan penelitian ini adalah untuk menginvestigasi pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. Penelitian ini juga menginvestigasi peran pembelajaran organisasi sebagai mediator pada pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. Jumlah sampel dalam penelitian ini sebesar 75 orang. Penelitian ini menggunakan metode survei yang dilakukan dengan pengumpulan kuesioner pada manajer dan kepala departemen hotel berbintang 3, 4, dan 5 di Kota Makassar. Sebelum dilakukan analisis, terlebih dahulu dilakukan pengujian kualitas data, yaitu dengan uji validitas, uji reliabilitas, serta uji asumsi klasik. Analisis penelitian ini berfokus pada path analysis dan uji sobel untuk menguji pengaruh variabel mediasi antara variabel independen dengan variabel dependen. Hasil penelitian ini menunjukkan sistem pengukuran kinerja strategik memiliki pengaruh langsung terhadap kinerja hotel. Sistem pengukuran kinerja strategik juga berpengaruh positif terhadap pembelajaran organisasi, yang secara tidak langsung juga berpengaruh positif terhadap kinerja manajer. Secara singkat, sistem pengukuran kinerja strategik sepenuhnya memiliki pengaruh terhadap kinerja manajer dengan bantuan pembelajaran organisasi sebagai mediatornya.

SISTEM PENGUKURAN KINERJA STRATEGIK SEBAGAI PEMBELAJARAN ORGANISASI UNTUK MENINGKATKAN KINERJA MANAJER Livia Eveline Gosal; Alfonsus Jantong; Daniel L. Pakiding
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3352

Tujuan penelitian ini adalah untuk menginvestigasi pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. Penelitian ini juga menginvestigasi peran pembelajaran organisasi sebagai mediator pada pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. Jumlah sampel dalam penelitian ini sebesar 75 orang. Penelitian ini menggunakan metode survei yang dilakukan dengan pengumpulan kuesioner pada manajer dan kepala departemen hotel berbintang 3, 4, dan 5 di Kota Makassar. Sebelum dilakukan analisis, terlebih dahulu dilakukan pengujian kualitas data, yaitu dengan uji validitas, uji reliabilitas, serta uji asumsi klasik. Analisis penelitian ini berfokus pada path analysis dan uji sobel untuk menguji pengaruh variabel mediasi antara variabel independen dengan variabel dependen. Hasil penelitian ini menunjukkan sistem pengukuran kinerja strategik memiliki pengaruh langsung terhadap kinerja hotel. Sistem pengukuran kinerja strategik juga berpengaruh positif terhadap pembelajaran organisasi, yang secara tidak langsung juga berpengaruh positif terhadap kinerja manajer. Secara singkat, sistem pengukuran kinerja strategik sepenuhnya memiliki pengaruh terhadap kinerja manajer dengan bantuan pembelajaran organisasi sebagai mediatornya.

Pengaruh Corporate Social Responsibility, Financial Distress, dan Firm Size terhadap Tax Avoidance Holly Anthony Holly; Robert Jao; Alfonsus Jantong; Christina Gosal
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 4 No. 2 (2023): Edisi Maret
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v4i2.498

Tujuan penelitian ini adalah untuk mengetahui apakah corporate social responsibility, financial distress dan firm size berpengaruh terhadap tax avoidance. Teori yang digunakan dalam penelitian ini adalah teori agensi dan teori legitimasi. Penelitian ini menggunakan data sekunder yang didapatkan menggunakan metode studi dokumen. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor barang industri subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia selama periode 2018-2020. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah perusahaan yang memenuhi kriteria dalam penelitian ini adalah 27 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda sebagai metode pengujiannya. Hasil penelitian ini menunjukkan bahwa corporate social responsibility dan firm size memiliki pengaruh positif dan signifikan terhadap tax avoidance. Hasil penelitian ini juga menunjukkan bahwa financial distress memiliki pengaruh positif dan tidak signifikan terhadap tax avoidance.

EFFECTIVENESS OF REVENUE MANAGEMENT CONTROL SYSTEMS IN IMPROVING COMPANY PERFORMANCE Alfonsus Jantong; Lukman Lukman; Gladys Anastasia Faihu
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.421

The purpose of this study was to determine the effectiveness of the revenue management control system in improving company performance (Case Study at PT. Citra Van Titipan Kilat Makassar Branch). This study uses qualitative methods using interviews and documentation as data collection. The results of this study indicate that PT. Image of Van Custodian Express Makassar Branch has implemented a revenue management control system in this company but its implementation is not satisfactory.

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