Journal of Auditing, Finance, and Forensic Accounting
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.
Articles
113 Documents
<![CDATA[PENGARUH MANAJEMEN LABA AKRUAL DAN AKTIVITAS MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Heni Yusnita]]>;
<![CDATA[M. Mulyadi]]>;
<![CDATA[E. Erick]]>
<![CDATA[ JAFFA Vol 3, No 1 (2015): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v3i1.953
<![CDATA[This research aims at identifying firm’s tendency to execute earnings management throught accruals and real earnings management and its impact to firm performance. This study uses data from 46 manufacturing companies listed in Indonesia Stock Exchange during 2010 to 2013. Accrual earnings management is measured by discretionary accruals based on modified Jones model’s (1991), whereas real earnings management used is based on the Roychowdhury model’s (2006), there is real earnings management through operating cash flow and production costs . Firm performance is measured by Tobin’s q. Then, testing of hypotheses to analized impact of earnings management on firm performance using multiple regression analysis.The results show that the manufacturing companies listed in Indonesia Stock Exchange tend to execute accruals earnings management and real earnings management throught the operating cash flow and production cost. Moreover, accruals earnings management and real earnings management through operating cah flow and production costs effect firm performance. The research is expected to be information for business people about the existence of accrual earnings management and real earnings management and its impact to firm performance, so it can be a consideration in making investment decisions. Keywords: accrual earnings management, real earnings management, Tobin’s q]]>
<![CDATA[SATUAN PENGAWASAN INTERN (SPI) PADA PT X DALAM KERANGKA FOUR STAGE MODEL ]]>
<![CDATA[Muhammad Asim Asy’ari]]>;
<![CDATA[- Prasetyono]]>;
<![CDATA[Bambang Haryadi]]>
<![CDATA[ JAFFA Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v2i1.758
<![CDATA[Fungsi pengawasan adalah untuk memastikan tujuan organisasi berjalan dengan maksimal tanpa adanya penyelewengan dan penyimpangan dalam pencapaian tujuan yang telah di tetapkan. Keberadaan SPI UTM sebagai salah satu alat dalam melakukan pengawasan untuk menjamin tujuan dan aktivitas manajemen berjalan dengan apa yang telah di tetapkan. Oleh karena itu, evaluasi terhadap level perkembangan SPI UTM sangat penting dalam rangka evaluasi dan peningkatan peran dan fungsinya.Untuk mencapai tujuan penelitian, penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Objek penelitian adalah Satuan Pengawasan Intern Universitas Trunojoyo Madura. Analisis yang digunakan adalah analisis diskriptif menggunakan konsep four stage model .Hasil penelitian menunjukkan bahwa level perkembangan SPI UTM berada pada level kuadran dua yaitu teen (remaja). Artinya adalah kompetensi dari internal auditor sudah ada dan mulai terbangun tetapi secara iklim masih belum mendukung dan tidak terpenuhi secara maksimal untuk menjalankan peran dan fungsi SPI.]]>
<![CDATA[PENGARUH PENERAPAN E-PROCUREMENT TERHADAP PENCEGAHAN FRAUD DI SEKTOR PUBLIK ]]>
<![CDATA[Imam Agus Faisol]]>;
<![CDATA[T. Tarjo]]>;
<![CDATA[Siti Musyarofah]]>
<![CDATA[ JAFFA Vol 2, No 2 (2014): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v2i2.763
<![CDATA[Penelitian ini bertujuan menguji pengaruh penerapan e-procurement terhadap pencegahan fraud di sektor publik. Penelitian ini menggunakan metode kuantitatif dengan pendekatan eksplanatori (explanatory research). Teknik analisis menggunakan structural equation modeling (SEM), dengan metode alternatif variance-based SEM atau partial least squares (SEM-PLS). Peneliti menggunakan program Warp PLS 3.0 untuk menguji hipotesis penelitian. Unit analisis penelitian ini antara lain ULP, SKPD dan penyedia barang dan jasa di ruang lingkup pemerintah kota Surabaya. Temuan penelitian ini mengemukakan bahwa tahap perencanaan dan penyusunan dokumen lelang berpengaruh secara signifikan terhadap pencegahan. Sedangkan tahap pembentukan panitia, prakualifikasi, evaluasi penawaran, pengumuman dan sanggahan tidak berpengaruh terhadap pencegahan fraud.]]>
<![CDATA[ANALISIS PENGARUH CAR, NPL, LDR DAN NIM TERHADAP PROFITABILITAS PERBANKAN (Studi Kasus Pada Bank Umum Yang Tercatat Pada BEI Tahun 2008-2012) ]]>
<![CDATA[Pramitha Kusuma Dewi]]>;
<![CDATA[M. Mulyadi]]>;
<![CDATA[A. Abdurrakhman]]>
<![CDATA[ JAFFA Vol 3, No 1 (2015): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v3i1.954
<![CDATA[This study aims to examine the effect of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), and the loan to deposit ratio (LDR) of the Return on Assets (ROA) as a proxy of profitability of the Banking Companies Listed on the Stock Exchange from 2008 to 2012. the data used in this study were obtained from the Annual Financial Statements of Banking Companies Listed on the Stock Exchange from 2008 through 2012 published by Bank Indonesia. After passing through the stage purposive sample, then the sample is worth using as many as 20 of Banking Companies Listed on the Stock Exchange. During the observation period of the study showed that the data were normally distributed. Under the normality test, multicollinearity, heteroscedasticity test and autocorrelation test found no variables that deviate from the classical assumptions.This shows the available data has been qualified using multiple linear regression model. The results showed that the variables NPL (Non Performing Loans) and NIM (Net Interest Margin) influence on ROA (Return on Assets), while for the variable CAR (Capital Adequacy Ratio) and LDR (Loan to Deposit Ratio) has no effect on ROA (return on Assets).]]>
<![CDATA[PENGARUH KANDUNGAN INFORMASI ARUS KAS, LABA KOTOR DAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM PADA EMITEN LQ 45 ]]>
<![CDATA[- Mafudi]]>
<![CDATA[ JAFFA Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v2i1.759
<![CDATA[The aims of this paper is to analyze the effects of cash flow (including operating, inveting, and financing), gross profit, and firm size to the stock expected return. The population of this study is emiten LQ 45 for period 2008-2012. Implementing linier regression analysis, the result showes that all independent variables affect significantly to te stock expected return.. Elasticity test proofs that the fim size has the most dominat effect to the stock expected return.]]>
<![CDATA[PENGAWASAN, STRATEGI ANTI FRAUD, DAN AUDIT KEPATUHAN SYARIAH SEBAGAI UPAYA FRAUD PREVENTIVE PADA LEMBAGA KEUANGAN SYARIAH ]]>
<![CDATA[Atik Emilia Sula]]>;
<![CDATA[Moh. Nizarul Alim]]>;
<![CDATA[- Prasetyono]]>
<![CDATA[ JAFFA Vol 2, No 2 (2014): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v2i2.764
<![CDATA[Penelitian ini bertujuan untuk membahas beberapa konsep penting, yaitu kemungkinan adanya kecenderungan tindakan fraud pada lembaga keuangan syariah, strategi anti fraud, sistem pengawasan pada lembaga keuangan syariah, serta bagaimana standar audit kepatuhan syariah yang dapat digunakan sebagai salah satu upaya untuk fraud preventive. Fokus dalam kajian ini lebih ditekankan pada lembaga keuangan perbankan syariah, dimana kajian yang dilakukan menggunakan studi pustaka yang mengacu pada penelitian terdahulu dan diakhiri dengan analisis kritis dan solusi praktis terkait permasalahan yang diangkat.]]>
<![CDATA[KEMAMPUAN RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENDETEKSI FRAUD LAPORAN KEUANGAN ]]>
<![CDATA[Rilla Izzatul Haqqi]]>;
<![CDATA[Moh. Nizarul Alim]]>;
<![CDATA[T. Tarjo]]>
<![CDATA[ JAFFA Vol 3, No 1 (2015): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v3i1.955
<![CDATA[Penelitian ini bertujuan untuk mengetahui kemampuan rasio keuangan untuk mendeteksi fraud laporan keuangan. Rasio keuangan yang digunakan adalah rasio lancar, rasio cepat, rasio laba bersih terhadap total aset, dan rasio laba bersih terhadap penjualan. Sampel yang dipakai dalam penelitian ini adalah perusahaan go-public yang terkena sanksi oleh Bapepam LK dan diduga melakukan fraud laporan keuangan, tahun 2000-2012. Teknik analisis data menggunakan regresi logistik.Hasil penelitian ini menunjukan rasio laba bersih terhadap total aset dapat digunakan untuk mendeteksi fraud laporan keuangan. Namun, rasio lancar, rasio cepat, dan rasio laba bersih terhadap penjualan tidak dapat digunakan untuk mendeteksi fraud laporan keuangan]]>
<![CDATA[PENGARUH KUALITAS GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Novida Dwi Khumairoh]]>;
<![CDATA[Yudhanta Sambharakreshna]]>;
<![CDATA[Nurul Kompyurini]]>
<![CDATA[ JAFFA Vol 2, No 1 (2014): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v2i1.760
<![CDATA[The purposes of this research are to know some empirical evidence about influence of quality of Good Corporate Governance on firm value with financial performance as intervening variables, and effectiveness of Good Corporate Governance influence either directly or indirectly to the firm falue. Analysis method that used in this research is path analytical method with pooled data approach. Sample of this research is company successively participated in ranking of CGPI in 2009-2012. The sampling method that used is purposive sampling with total sample of 10 companies.The quality of GCG has not influence to ROA, and significantly positive influence to ROE and NPM. ROA variable has significantly positive influence to Tobin’s Q, but ROE and NPM have not significantly negative influence on Tobin’s Q. The quality of GCG has not significantly negative influence to Tobin’s Q directly. for indirect influence indicates that NPM, ROA and ROE are unprovable as intervening variable]]>
<![CDATA[PENGARUH POLITICAL MOTIVATION DAN TAXATION MOTIVATION TERHADAP KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[Dewi Arimbi]]>
<![CDATA[ JAFFA Vol 3, No 2 (2015): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v3i2.1397
<![CDATA[The purpose of this research is to find empirical evidence about the factors that motivate the occurrence of fraudulent financial reporting. These factors are tested in this research was political motivation and motivation taxation. This research uses secondary data on companies listed in the Indonesia Stock Exchange. Data companies that commit fraud is proven enterprise sanctioned Indonesian Capital Market and Financial Institution Supervisory Agency and Financial Service Authority (FSA) in 2001-2014, the sanctions contained elements of fraud. The number of samples analyzed were 112 companies consisting of 56 companies of fraud and non-fraud 56 companies. Then the data analysis which includes descriptive statistics, multicoloniarity, and logistic regression. The results shows that taxation motivation has a significant effect on fraudulent financial reporting, while political motivation had no affect on the fraudulent financial reporting.]]>
<![CDATA[PENGARUH AUDIT TENURE, INDEPENDENSI DAN PROFESIONALISME TERHADAP KUALITAS OPINI AUDIT (SURVEY PADA KANTOR AKUNTAN PUBLIK DI SURABAYA) ]]>
<![CDATA[Mohammad Faris]]>;
<![CDATA[M Nizarul Alim]]>;
<![CDATA[Robiatul Auliyah]]>
<![CDATA[ JAFFA Vol 3, No 2 (2015): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v3i2.1398
<![CDATA[The purpose of the study is to analyze and test the influence of tenure audit, independence and profesionalism on audit opinion quality both partially and simultaneously and also factors that influence audit opinion quality. Population used in the study is Public Accountant Offices in Surabaya.Samples collecting technique applied is simple random sampling. Samples are auditors that work on public accountant offices in Surabaya. Data collecting is conducted through questionnaire. The total of questionnaires distribute to auditors are 70 and the returned questionnaires are 62.The result of the study shows that audit tenure, independence and profesionalism variables simultaneously and significantly influence audit opinion quality. In partial, the value of audit tenure, independence and professionalism, and all of variable significantly influence the audit opinion quality.]]>
