Articles
<![CDATA[Kompetensi Moral Akuntan Publik ]]>
<![CDATA[Harti Budi Yanti]]>;
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Haryo Kuntjoro]]>
<![CDATA[ JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 3 No. 1 (2018) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti ]]>
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DOI: 10.25105/pdk.v3i1.2477
<![CDATA[Kompetensi moral sangat relevan bagi auditor sebab akuntan merupakan profesi yang bekerja atas dasar kepercayaan masyarakat. Penelitian ini memberikan bukti empiris tentang level kompetensi moral 342 orang auditor KAP di Jakarta. Hasil penelitian mengungkapkan 60% responden auditor berkompetensi moral tinggi, sisanya menengah. Tidak terdapat auditor yang rendah kompetensi moralnya. Auditor perempuan, auditor senior, auditor dengan masa kerja 2-4 tahun memperlihatkan nilai kompetensi moral tertinggi diantara auditor lainnya..]]>
<![CDATA[DAMPAK DARI TINGKAT KESIBUKAN ORGAN CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PERFORMA PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Fernaldi Priyana]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 5 No. 2 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti ]]>
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DOI: 10.25105/pdk.v5i2.7365
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh dari kesibukan organ corporate governance dan corporate social responsibility pada performa perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan analisis regresi berganda dan sampel dari 86 perusahaan pada periode penelitian tahun 2017 dan 2018 hasil penelitian menunjukan bahwa kesibukan dari komisaris independen, corporate social responsibility, dan CSR yang di moderasi oleh manajemen laba tidak berpengaruh signifikan terhadap performa perusahaan. Sementara itu kesibukan direktur independen, kesibukan komite audit, dan kesibukan sekretaris perusahaan berpengaruh positif signifikan terhadap performa perusahaan.]]>
<![CDATA[PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI ]]>
<![CDATA[Dyon Santoso]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 1 (2015): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v15i1.1645
<![CDATA[The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research.Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.Key words : Dishonesty Behavior, Moral Competence, Academic Fraud ]]>
<![CDATA[PEMAHAMAN AUDITOR TENTANG SKEMA KECURANGAN, RED FLAGS, MEKANISME DETEKSI DAN MEKANISME PREVENTIF KECURANGAN ]]>
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 3 (2013): Desember ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v13i3.1748
<![CDATA[This study aims to determine the auditor’s understanding of the fraud scheme,indication of fraud, mechanism detection of fraud prevention mechanisms. This study uses primary data obtained through questionnaires. Totaled of 275 respondents from BPK auditors, internal auditors and external auditors in Jakarta. Fraud schemes are classified into three groups, cheating scheme of corruption, misappropriation of assets and fraudulent financial statements.Research results revealed that the majority of the auditors have to understand the fraud scheme with a good criteria, in the scheme of corruption, misappropriation of assets and fraudulent financial statements.]]>
<![CDATA[KESENJANGAN HARAPAN AUDIT SURVEY PADA AUDITOR DAN PEMAKAI LAPORAN KEUANGAN AUDITAN DI JAKARTA ]]>
<![CDATA[Bambang Soedaryono]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 1 No. 3 (2001): Desember ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v1i3.1769
<![CDATA[Ligio (1975 : 24) mendefinisikan kesenjangan harapan sebagai perbedaan tingkat kualitas harapan sebagai perbedaan tingkat kualitas dan standar dari pelaksanaan profesi akuntan dan apa yang dlharapkan untuk diselesaikan.Penehtian ini bertujuan memberikan bukti emphis terhadap masalah ada tidaknya perbedaan harapan antara auditor dengan pihak yang dibandingkan (pemakai laporan keuangan auditan).Hasil penelitian id mengungkapkan adanya perbedaan harapan antara auditor dengan masyarakat keuangan Indonesia yang diwakili oleh profesi manajer keuangan, bankir, pialang dan mahasiswa akuntansi. Perbedaan harapan ini terjadi disemua aspek yang dikaji meliputi auditor berikut hasil keda audtor, tanggungjawab auditor sehubungan laporan keuangan auditan, kinerja auditor, juga meliputi identifikasi faktor-faktor kunci keberhasilan dalam penugasan pemeriksaan. Implikasi, keterbatasan penelitian serta saran penelitian berikutnya disajikan pada bagian akhir tulisan idKeywords : audit expectation gap.]]>
<![CDATA[KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING ]]>
<![CDATA[Harti Budi yanti]]>;
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Haryo Kuncara]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v17i2.2074
<![CDATA[This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.]]>
<![CDATA[MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS ]]>
<![CDATA[Harti Budi yanti]]>;
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Dwi Fitri Puspa]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v19i1.4116
<![CDATA[This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.]]>
<![CDATA[EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM ]]>
<![CDATA[Adhini Wijayanti]]>;
<![CDATA[Harti Budi Yanti]]>;
<![CDATA[Ice Nasyrah Noor]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v20i1.6948
<![CDATA[The purpose of this study is to examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Objectivity of Internal Auditor, Management Support and Work Experience. There are 3 (three) independent variables that affect the effectiveness of Internal Audit as the dependent variable, namely Internal Auditor Competency, Objectivity of Internal Auditor, Management Support with Internal Auditor Work Experience (Internal Audit Unit) as a moderating variable. The population in this study was 110 internal auditors working in the Internal Audit Unit of the Public Service Agency's Office of the Ministry of Transportation. This study uses primary data in the form of questionnaires, 100 questionnaires can be processed using the method of Multiple Linear Regression. Based on the analysis of the independent variables significantly positive effect on the dependent variable with Work Experience as a moderating.]]>
<![CDATA[DETERMINAN INTENSI WHISTLEBLOWING DENGAN INSENTIF WHISTLEBLOWING SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Sholihun Sholihun]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v21i1.9151
<![CDATA[This study discusses the factors that influence whistleblowing intention. The research data were obtained through electronic or printed questionnaires to external auditors. Selected respondents are auditors who work at the Public Accounting Firm in Jakarta. Based on the answers from 142 respondents, it is empirically proven that organizational commitment, anonymous reporting channels and the seriousness of violations have a positive effect on whistleblowing intentions. The next finding is that the personal cost variable is proven to have a negative effect on whistleblowing intention. The moderating variable, namely the whisle blowing incentive, is proven to strengthen the negative effect of personal cost on whistleblowing intention. Another interesting result is that the whistleblowing incentive does not strengthen the positive influence of organizational commitment variables, anonymous reporting channels and the seriousness of violations on whistleblowing intentions. ]]>
<![CDATA[KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH ]]>
<![CDATA[Deliza Henny I]]>;
<![CDATA[Sondang Dame Rebecka]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v21i2.9402
<![CDATA[This study aims to determine the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system on the quality of financial statements in the Directorate General of Civil Aviation. The number of samples used in this study were 185 respondents with the method of determining the sample is the purposive sampling method. Data collection is carried out by distributing questionnaires to financial officers who are in 173 work units under the Directorate General of Civil Aviation. The results of this study indicate that the effect of human resource competence, the effects of human resources competency, the implementation of the institution accounting system and the internal control system have a positive and significant effect on the quality of financial reports. Tujuan penelitian ini adalah mengungkap peran kompetensi sumber daya manusia, sistem akuntansi instansi dan sistem pengendalian internal terhadap kualitas laporan keuangan Instansi pemerintah. Data penelitian diperoleh dari 185 orang responden yang bertugas pada bagian keuangan. Semua responden berasal dari 173 satuan kerja dibawah Direktorat Jenderal Perhubungan Udara. Hasil penelitian membuktikan secara empiris ketiga variabel tersebut berpengaruh positif terhadap kualitas laporan keuangan instansinya. ]]>
