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.
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113 Documents
<![CDATA[DAYA PREDIKSI PAJAK, LABA DAN ARUS KAS TERHADAP PAJAK MASA DEPAN DENGAN VARIABEL KONTROL UKURAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009 – 2014) ]]>
<![CDATA[Ardi Hamzah]]>
<![CDATA[ JAFFA Vol 3, No 2 (2015): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v3i2.1394
<![CDATA[The objectives of this researach are to examine prediction power of tax, earnings, and cash flow on future tax with firms size namely asset total and sales value as control variable. The samples of data are manufactur firm that listed in Indonesia Stock Exchange in period 2009 – 2014. Data total is 270 firm that fulfill requirement namely have not negative tax, earnings, and cash flow. The source of data is Indonesian Stock Exchange. Technic of data gathered is purposive sampling. The analysis that use in this research is statistic descriptif and regression test.The result of this research indicate that partially earnings, cash flow, and firm size namely asset total and sales value have significantly effect on tax future, while tax have not significantly effect on future tax. For examining simultantly indicate that tax, earnings, cash flow, and firm size have significantly effect on future tax. The prediction power earnings on future tax better than cahs flow and tax.]]>
<![CDATA[MENYIBAK PRAKTIK KECURANGAN AKUNTANSI DI PT XYZ ]]>
<![CDATA[- Hariri]]>;
<![CDATA[Moh. Nizarul Alim]]>
<![CDATA[ JAFFA Vol 3, No 2 (2015): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v3i2.1395
<![CDATA[This research aims to analyze the practice of accounting fraud to the financial statements XYZ, PT in the period 2010-2013. Based on the results of the analysis indicate that the balance of the financial statements of the period 2010-2013 has made a practice of management accounting fraud to achieve its goals. In the financial statement net income (loss) in 2010 and 2012 accounting fraud management practices to minimize the burden of income tax, whereas in 2011 and 2013 accounting fraud management practice to get the job project tender. Factor in the business of cheating is corruption (bribery), a lot of damage to the business as a result of the rampant practice of bribery in government procurement.The author suggests the regulation (tax office) and public accounting firms, namely that the regulators (Tax Office) conducted a review / inspection directly on the company's assets that has been recorded in the financial statements and the external auditor who has been appointed to conduct an examination of the financial statements is being independent and make the detection of the financial statements.]]>
<![CDATA[DAMPAK PENGARUH MOTIF DAN PENDETEKSIAN KECURANGAN TERHADAP ANTISIPASI KONSEKUENSI KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Elizabethara Rusna Putri]]>;
<![CDATA[- Tarjo]]>;
<![CDATA[Yuni Rimawati]]>
<![CDATA[ JAFFA Vol 3, No 2 (2015): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v3i2.1396
<![CDATA[The purpose of this study is to examine and know the impact of the effect of motives cheating on anticipation a consequence Fraudulent Financial Statement , to examine and know the impact of the effect of detection of fraud on anticipation a consequence Fraudulent Financial Statement , and to examine and know that the interaction between motives of fraud with detection of fraud in effect anticipation a consequence Fraudulent Financial Statement. The population in this research were participant of Conference Accounting Regional II at the University of Kanjuruan Malang. The selection of sample on this research conducted with random sampling techniques .The data used is primary data using a questionnaire and analyzed using analysis MANOVA data processing using SPSS version 16.0.The result of this research are (1) MANOVA of the overall result was obtained on that motive of fraud consequences affecting anticipation cheating financial reports .Detection fraud not affect anticipation a consequence Fraudulent Financial Statement. Yet there was interaction between motives of fraud with detection of fraud. (2) The result test between subject effect shows the partial evaluation significant that some anticipation a consequence fraudulent financial statement effected by a motive and interaction motives with detection of fraud and on the other hand also consequences partial evaluation anticipation Fraudulent Financial Statement show results not affected by the existence of fraud detection.]]>
<![CDATA[INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS ]]>
<![CDATA[Ni Putu Ayu Arismajayanti]]>;
<![CDATA[I Ketut Jati]]>
<![CDATA[ JAFFA Vol 5, No 2 (2017): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v5i2.3767
<![CDATA[Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax aggressiveness. There is a difference of interest between the company and the government that causes the company to arrange a plan for reducing the cost of corporate taxes both legally and illegally. This study aims to obtain empirical evidence of the influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The sample used in this study was 176 companies selected by purposive sample by using multiple linear regression analysis technique. The results of this study indicate that the audit committee competence and independent commissioner variables have no effect on tax aggressiveness, audit committee independence has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.]]>
<![CDATA[KUALITAS LAPORAN KEUANGAN DAN KEPERCAYAAN STAKEHOLDER (Studi Pada Satuan Kerja Wilayah Kerja KPPN Mataram) ]]>
<![CDATA[Muhammad Naufal Arifin]]>;
<![CDATA[Lillik Handajani]]>;
<![CDATA[Alamsyah h]]>
<![CDATA[ JAFFA Vol 4, No 2 (2016): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v4i2.2785
<![CDATA[ This study is intended to examine empirically influence of competency of human resource, roles of internal auditor, application of SAP, implementation of IT, and SPI towards quality of financial statement. Furthermore, it also examines influence of trust of stakeholders, and roles of GGG as moderating variables. This research involves 53 organizational units of KPPN Mataram, which acquired WDP (qualified opinion) and TMP (disclaimer of opinion). Data is acquired through questionnaire. Findings of this study indicated that competency of human resources, application of IT and SPI affect positively towards quality of financial statements. Meanwhile, roles of internal auditor and implementation of SAP do not affect significantly. In addition, quality of financial statements affect trust of stakeholders, but GGG is not able to act as moderating variable between quality of financial statements and trust of stakeholders. Implication of this study is that quality of financial statement can be improved by enhancing competency of human resources as the first step of realization transparency and accountability of financial statement.]]>
<![CDATA[PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA ]]>
<![CDATA[Samuel Christian Ara]]>;
<![CDATA[Titiek Herwanti]]>;
<![CDATA[Endar Pituringsih]]>
<![CDATA[ JAFFA Vol 4, No 1 (2016): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v4i1.1878
<![CDATA[This research is aimed at examining and analyzing the effect of the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS PEMERIKSAAN (Studi Pada Auditor BPK Perwakilan Jawa Timur) ]]>
<![CDATA[- Faizah]]>;
<![CDATA[Rahmat Zuhdi]]>
<![CDATA[ JAFFA Vol 1, No 2 (2013): OKTOBER ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v1i2.4004
<![CDATA[The purpose of this research is to analyze of the audit quality factors. The units analysis of this research are auditors in Indonesian Audit Board (BPK) representative at East Java. The data of this research were collected by using questionnaires to the auditors BPK representative at East Java. The sampling method used simple random sampling. The data had been analyzed to test the hypothesis using the Multiple Regression Analysis.The results of this results showed that: 1) partially, independence and integrity of a significant effect on audit quality; 2) simultaneously, objectivity, experience, knowledge, accountability, and professional skepticism not influence on the audit quality.]]>
<![CDATA[DERIVATIVE INSTRUMENTHEDGING ACTIVITY ON COMPANY’S INTERNAL AND EXTERNAL ECONOMIC FLUCTUATIONS ]]>
<![CDATA[Dian Oktarina]]>
<![CDATA[ JAFFA Vol 5, No 1 (2017): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v5i1.3303
<![CDATA[Between 2008-2009, Indonesia had financial crisis which made companies tried hard to stabilize its economy and found solutions or preventive action to resolve the problems of the crisis. Several ways can be applied to resolved these risks, and hedging activity was one solution. Data sampling in this article were taken from automotive industry listed at Indonesian Stock Exchange (BEI) between 2010-2014. The purpose of this study is to determine activity of derivative instruments to hedge the volatility in economic conditions of internal and external company. Internal economy condition is described by financial distress and external economy condition is described by economic exposure. Logistic regression analysis is a tool used in this research. The results indicate that financial distress provides significant negative effect on implementation of hedging activities, while economic exposure does not affect the implementation of hedging activities. Further research can use other sector or using all sector companies listed at the Indonesian Stock Exchange (BEI) and with a longer period of time. However, added some independent variables can affect hedging activities such as interest rates and inflation.]]>
<![CDATA[PENGARUH KOMITMEN ORGANISASIONAL, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Survey Pada SKPD Sumbawa Dan Sumbawa Barat) ]]>
<![CDATA[Lukmanul Hakim]]>;
<![CDATA[Thatok Asmony]]>;
<![CDATA[Biana Adha Inapty]]>
<![CDATA[ JAFFA Vol 4, No 2 (2016): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v4i2.2781
<![CDATA[This study was conducted to examine the effect of organizational commitment, the internal control system of government, and the leadership style of the performance of managerial work unit area in Sumbawa and Sumbawa Regency Government of West. The sampling technique used purposive sampling. The data were analyzed using multiple linear regression method. Results based on test data analysis showed that the p-value variable organizational commitment and internal control system of government has positive influence on managerial performance. While the leadership style variable did not show any effect on managerial performance. Based on the value of the F test showed that the variables of organizational commitment, the internal control system of government and leadership style were simultaneously had positive effect on managerial performance.]]>
<![CDATA[LAND ASSET APPRAISAL POST-TAX AMNESTY, AN ADVANTAGE FOR TAXPAYER ]]>
<![CDATA[Aniek Juliarini]]>
<![CDATA[ JAFFA Vol 5, No 2 (2017): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v5i2.3768
<![CDATA[Post tax amnesty 2016, the taxpayer who does not comply tax amnesty, or taxprayer who does not properly report the entire asset, the concerned asset is considered as received or obtained income when the data and/or information is discovered on the asset. According to Circular Letter of the Directorate General of Taxes Number SE-24/PJ/2017, appraisal of non-cash asset shall be conducted in accordance with the asset state and condition as of December 31, 2015 (or at the end of a different period for a Taxpayer who have a different book year ending). For the land asset, the value is set using Land Building Tax Imposition Base (NJOP-PBB). This study proves that Tax Imposition Base (NJOP) is below the market price. The descriptive qualitative method was applied in analyzing whether or not the provisions as regulated in Circular Letter of the Directorate General of Taxes Number SE-24/PJ/2017 is proper. This study concludes that Taxpayer will gain two advantages from the enactment of Circular Letter of the Directorate General of Tax Number SE-24/PJ/2017 that is 1). Land asset value is based on Land Building Tax Imposition Base; 2). Land Building Tax Imposition Base used is 2015 Land Building Tax Imposition Base, instead of the applicable Land Building Tax Imposition Base when the asset is discovered.]]>
