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Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 5 Documents
 1 
Search results for , issue "Vol 8, No 1 (2020): April" : 5 Documents clear
Signal of Rupiah Exchange Rate to US Dollar and Gross Domestic Product (GDP) Vinsensius Vinsensius; Prihat Assih; Gaguk Apriyanto
JAFFA Vol 8, No 1 (2020): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i1.5842

Abstract

The purpose of this study is to analyse signal of rupiah/USD exchange rate and Indonesian Gross Domestic Products (GDP) towards Stock Price Composite Index. This study uses quantitative method. The data of research use quarterly time series data (January, April, July, October) starting from 2010 - 2018 obtained in the website of Bank Indonesia, Ministry of Commerce Republic Indonesia and Indonesia Stock Exchange. Data analysis method use Multiple Linear Regression, which findings of this study indicate that the rupiah/USD exchange rate gave a negative signal to the Stock Price Composite Index. In addition, the Indonesian Gross Domestic Products (GDP) gave a positive signal to the Stock Price Composite Index.
Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant Fu'at Hasim; Novi Darmayanti; A. Manaf Dientri
JAFFA Vol 8, No 1 (2020): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i1.6733

Abstract

The selection of a career for students of accounting was the initial stage of the establishment of a career. After completion of the period of study College, career options for graduates in accounting not addressed only on the accounting profession but there were also other options for a career. There were several factors that affect students' career selection accounting for a career in public accounting. A sample of 115 students accounting for UNISDA and UNISLA. Methods of analysis used was logistic regression with SPSS version 22. The type of data being used was the primary data obtained from the questionnaire respondents. From the results of testing hypotheses obtained that the factors of financial rewards and social values significantly influential partially against the interest of the students in the choosing a career as a public accountant.
Internal Control Effectiveness of Financial Management In Private Higher Education Ernawati Ernawati; Imam Agus Faisol
JAFFA Vol 8, No 1 (2020): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i1.7010

Abstract

This research investigates internal control effectiveness in supporting financial management of higher education institutions. The object of this research is an Internal Supervisory Unit at a private higher education named "Kelabu College" on island X. This research uses qualitative method with interview, observation, and documentation techniques. The research results show that the role of internal supervisory unit in investigating and controlling financial of higher education institutions has not been fully implemented. The research results also show that the aspect of internal control such as monitoring activities and risk assessment has not been carried out properly. While, aspects of information and communication, control activities, and control environment have been well implemented.
Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay Syaiful Bahri; Rifa Amnia
JAFFA Vol 8, No 1 (2020): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i1.7058

Abstract

This study aims to analyze the effect of company size, profitability, solvency, and audit opinion on audit delay. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018, but the samples employed in this study were 31 companies. The type of research data is a quantitative data of secondary sources, which analyzed with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test. The results of this study of solvency variables affect audit delay with a significant value of 0,000. Firm size variable has no effect on audit delay with a significant value of 0.490. The profitability variable does not affect the audit delay with a significant value of 0.098. The audit opinion variable does not affect the audit delay with a significant value of 0.313.
Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance Kautsar Riza Salman; Devi Saidul Hatta
JAFFA Vol 8, No 1 (2020): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i1.7060

Abstract

Auditors’ performance in general is the result of an objective audit assignment towards the financial statements of a company or other organization in order to determine whether the financial statements have been fairly presented in accordance with generally accepted accounting principles. This study aims to determine the effect of professionalism, leadership style, understanding of governance, and the role of supervision of auditor performance. This study uses a questionnaire filled out by BPKP government auditors in East Java Province. Data analysis from this study uses multiple linear regression test using SPSS 23 program. This study found that only professionalism influences auditor performance. This result implies the importance of professionalism of the auditors because it can affect performance. The results of the study also imply that external factors such as leadership style, understanding of governance, and the role of supervision are not important factors in influencing auditor performance.

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