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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.
Arjuna Subject : -
Articles 113 Documents
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ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN Nur Laila Yuliani; Barkah Susanto; Farida Farida
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2919

Abstract

This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.
PENGARUH SISTEM PENGENDALIAN INTERN, BUDAYA ORGANISASIONAL, DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Iwan Satriawan; Ahmad Rifa'i; Muaidy Yasin
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1879

Abstract

This study aims to examine the effect of the internal control system, organizational culture, and human resources to the quality of financial reporting. The research variables consist of independent variables, the internal control system (X1), organizational culture (X2), and human resources (X3), and the dependent variable is the quality of financial reporting. The study population were employees of financial operators on the Sumbawa Regency SKPD scope. Samples were taken using probability sampling technique, which is proportional stratifiet random sampling, which is composed of the Finance Administration, Head of Sub Division of Finance, and Treasurer Expenditure.Distribution of the questionnaire were 63 copies, and all of them can be used and analyzed. Processing and analysis of data using multiple linear regression method. Partial assay results indicate that the system of internal control, and human resources have a significant effect on the quality of financial reporting. While the organizational culture not significant effect on the quality of financial reporting. Simultaneous test results show the system of internal control, organizational culture, and human resources have a significant effect on the quality of financial reporting. In the measurement of the independent variables the model goodness of internal control systems, organizational culture, and human resources can explain the dependent variable quality of financial reports by 46% and the balance of 54% is explained by other variables not included in the regression models were constructed.
PERAN DAN FUNGSI SATUAN PENGAWASAN INTERN DALAM PENCEGAHAN FRAUD PADA PERGURUAN TINGGI X Muhammad Asyim Asya'ri; - Prasetyono; Bambang Haryadi
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4005

Abstract

The purpose of this research is to analyze and evaluate of the role and function of Internal Control Unit (SPI) PTN X on the prevention of fraud. The method of this research is qualitative approach with using case study. The unit analysis of this research is the internal control unit in University X. The analyze research used descriptive analysis.The results show that the role and function of SPI has not been preventing fraud. This is because the process of supervision and auditing done by SPI have not led to five pillars of internal control recommended by COSO. Audit conducted by SPI is still compliance test and still financial management risk based. The low environment control and the lack of consciouseness of management against the role and function of SPI causes SPI does not capable to prevent fraud. Some other factors that cause SPI could not reach its maximum function are:   the role conflict of SPI officers, budget that has not been independently managed, and the SPI position in OTK that has not been providing bargaining power and adequate control accessibility.
THE FACTORS AFFECTING TENDENCY OF FRAUD IN GOVERNMENT SECTOR Elinda Bayu Lestari; - Tarjo; - Prasteyono
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3408

Abstract

The purpose of this study is to explore perception of government officials in government agencies about the effects of morality of individuals, organizational culture, and leadership style on tendency of fraud. This study is a quantitative research using a survey which collected main data from the samples by using questionnaire. This research was analyzed with Multiple Linear Regression Analysis. The respondents of this research were the Subsection Head of Finance and Expenditure Treasurer. The findings indicate that morality of individuals has no significant effect on tendency of fraud, while organizational culture and leadership style have a significant negative effect on tendency of fraud.Tujuan penelitian ini adalah untuk menggali persepsi para pegawai pemerintah di instansi pemerintahan mengenai pengaruh moralitas individu, budaya organisasi, dan gaya kepemimpinan terhadap kecenderungan fraud. Penelitian ini menggunakan metode kuantitatif dengan cara survei yakni mengumpulkan data pokok dari suatu sampel dengan memakai instrumen kuesioner. Penelitian ini dianalisis dengan menggunakan Analisis Regresi Linier Berganda. Responden penelitian adalah kepada Kasubbag Keuangan dan Bendahara Pengeluaran. Hasil penelitian menunjukkan bahwa moralitas individu tidak berpengaruh signifikan terhadap kecenderungan fraud, sedangkan budaya organisasi dan gaya kepemimpinan berpengaruh negatif signifikan terhadap kecenderungan fraud.
KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL Sulaiman Sulaiman; Abdullah Abdullah
JAFFA Vol 4, No 2 (2016): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i2.2782

Abstract

The purpose of this study is to demonstrate empirically whether human resources, infrastructure, information technology, organizational commitment, and accounting policies affect the readiness of the implementation of Government Accounting Standards based on accrual.The sample in this research is the employee who is in the sub-section of finance, assets, treasury and accounting fields, and field DPPKA budget of the city of Bengkulu. Respondents in this study amounted to 32 people. This study uses quantitative methods. The results of the study showed that the human resources, infrastructure, information technology, and organizational commitment positively affects the readiness of the implementation of Government Accounting Standards based on accrual. While the accounting policies are not influence on the readiness of the implementation of Government Accounting Standards based on accrual. The results of this study indicate that accounting understanding that each employee is not enough in the implementation of government accounting standards accrual basis.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK INCOME SMOOTHING (Studi Pada Perusahaan Manufaktur Terdaftar di BEI 2009-2012) Arinta Eka Wahyuni; Yudhanta Sambharakresna; Anita Carolina
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.4001

Abstract

The objective of this research is to empirically examine firm size, profitability,financial Leverage, institutional ownership, auditor reputation, and dividend payoutfor income smoothing both partially and simultaneously. This study used aquantitative approach, in which of data used is of financial statements 2009-2012period. The samples used were 58 companies with purposive sampling method. Thedata Analysis is using probit regression analysis. The results of this research showed that in partial firm size significantly influenceincome smoothing while profitability, financial Leverage, institutional ownership,auditor reputation, and dividend payout no significant effect on income smoothing.Simultaneously, company size, profitability, Leverage financial, institutionalownership, auditor reputation, and dividend payout influence income smoothing.
BANKRUPTCY ANALYSIS USING ALTMAN Z SCORE MODEL IN MANUFACTURING COMPANY AT INDONESIA STOCK EXCHANGE IN 2013-2014 Suci Kurniawati
JAFFA Vol 5, No 1 (2017): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i1.3300

Abstract

Analysis of financial distress is very important, because it enables to assess an indication of the company's financial distress, how the indication of financial distress using Altman z-score in industry manufacturing sector in 2013-2014, and whether the Altman z-score model can be used as a tool in predicting the tendency of financial distress. The purpose of this study is to analyze the financial distress of 125 manufacturing companies with different sectors and subsectors using Altman Z-Score model in 2013 and 2014. The source of data used was secondary data, such as financial statements of manufacturing companies’ publication issued by BEI and obtained from the internet by downloading through the website: www.idx.com. This study employed descriptive quantitative method. The findings of the Z-Score index on manufacturing companies in 2013 were occupied by PT. Intan Wijaya International Tbk. in chemical subsector, and in 2014 Herbal and Pharmaceutical Industry of PT Sido Muncul Tbk. was the first highest rank and healthy condition.  Whereas the lowest rank was PT. Asia Pacific Fiber Tbk. in textile and garment sub-sector in 2013 and 2014, having financial distress condition. The findings of this study are not consistent or even in accordance with the reality which shows that the Altman method cannot be used as a tool to indicate a tendency towards company’s financial distress.
PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, SISTEM INFORMASI AKUNTANSI DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH KABUPATEN SUMBAWA - Sadad; Endar Pituringsih; M Irwan
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1880

Abstract

This study was conducted to examine the influence of organizational culture , leadership style , accounting information systems and government accounting standards on organizational performance Sumbawa Regency government . Objects in this study are echelon II , III Echelon and Echelon IV. Respondents were asked to answer a list of questions in the questionnaire formDistribution of the questionnaire as many as 90 copies to all agencies , but which can be analyzed only 84 questionnaires.Processing and analysis of data using multiple linear regression method with SPSS version 18.0.Results based on test data analysis showed that the variables t Cultural organizations and government accounting standards significant positive effect on the performance of local government organizations Sumbawa.While the leadership style variable and accounting information systems showed no effect on organizational performance at local government district, Sumbawa. Based on the value of the F test showed that the variables of organizational culture , leadership style , accounting information systems and accounting standards of government influence simultaneously on the performance of local government organizations Sumbawa.
PERSEPSI AUDITOR TERHADAP PENERAPAN AUDIT FORENSIK DALAM MENDETEKSI KECURANGAN PENYAJIAN LAPORAN KEUANGAN (Survey Pada Kantor Perwakilan BPKP Jawa Timur) Nur Shodiq; Anita Carolina; Yudhanta Sambharakhresna
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4006

Abstract

This  study  aims  to  analyze  the  differences  in  the  perception  of  Auditor Finance and Development Supervisory Agency (BPKP) to application of the forensic audit to detect fraudulent statement. Distinguished by differences in the perception of the scope of work, educational background and work experience.This  study  used  quantitative  approach  and  a  comparative  study  that compared the three samples but has only one independent variable, namely the perception of auditor BPKP to the application of the forensic audit to detect fraudulent statement. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by distributing 105 questionnaires in BPKP East Java. T he hypothesis test used Samples Free Kruskal-Wallis.The results of hypothesis test show that: 1) there is no significant difference in the perception of auditor BPKP based on scope of work, 2) which is based educational background shows that  there  is  no  significant  difference  in  the perception   of   auditor   BPKP,  3)  while  based  on  the  results  show  the  work experience there are differences in the perception of auditor significant BPKP to the adoption of a forensic audit to detect fraudulent statement.
Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility Yunus Harjito; Christin Novita Sari; - Yulianto
JAFFA Vol 5, No 2 (2017): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v5i2.3765

Abstract

This study aims to analyze the effect of company characteristics and Corporate Social Responsibility on tax aggressiveness. Dependent variable used in this research was tax aggressiveness as measured by effective tax rate. The independent variables in this study were company characteristics consisting firm size, leverage, and capital intensity. This study also used Corporate Social Responsibility as independent variable. The sample was 41 companies with the research period for 5 years (2011-2015) selected by using purposive sampling method. The data analysis in this study used multiple linear regression to obtain a comprehensive picture of the effect of corporate characteristics and Corporate Social Responsibility on Tax Aggressiveness using SPSS version 21 for Windows. The result shows that company size and capital intensity significantly affect the tax aggressiveness. However, two other variables (leverage and Corporate Social Responsibility) that allegedly affect tax aggressiveness are not proven to affect tax aggressiveness.

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