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All Journal JURNAL AKUNTANSI DAN AUDITING Economic Education Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Management, Accounting and Technology (JEMATech) JIA (Jurnal Ilmiah Akuntansi) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Ecoducation Jurnal Akuntansi Kontemporer
Pramudyastuti, Octavia Lhaksmi
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing? Rani, Utpala; Pramudyastuti, Octavia Lhaksmi; Nugraheni, Agustina Prativi
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.23885

Abstract

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy.
ANALISIS EFEKTIVITAS AUDIT TOOL AND LINKED ARCHIVE SYSTEM DALAM MENUNJANG PROSES AUDIT LAPORAN KEUANGAN Haniifah, Mira Nur; Pramudyastuti, Octavia Lhaksmi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.747

Abstract

Pengaruh kemajuan digitalisasi pada bidang teknologi informasi telah mengubah proses bisnis dalam perusahaan secara signifikan. Perubahan tersebut dapat dilihat pada proses audit, berupa penggunaan teknologi baru berbasis komputer. ATLAS merupakan salah satu contoh penerapan teknologi informasi dalam dunia audit. Penelitian ini dilakukan dengan tujuan mengetahui efektivitas aplikasi ATLAS dalam proses audit laporan keuangan. Metode penelitian yang digunakan adalah kualitatif deskriptif, berdasarkan kajian teori, hasil dari penelitian terdahulu, dan hasil wawancara akuntan publik. Kajian, data historis, dan hasil wawancara, kemudian dikumpulkan, dianalisa, dan diperoleh kesimpulan. Penelitian ini memperoleh hasil bahwa aplikasi ATLAS berperan pada proses audit, dimana teknologi diterapkan ke dalam proses audit melalui sistem yang terotomatisasi dan terintegrasi. Prosedur audit menjadi lebih efektif dan efisien yakni proses dokumentasi terarah, sesuai dengan standar dan ketentuan audit yang berlaku, dan format menjadi general dan seragam.. Meningkatnya kinerja auditor berarti bahwa auditor handal dan berkompeten, serta mampu meningkatkan kualitas audit. Berdasarkan hal tersebut, maka dapat disimpulkan bahwa aplikasi ATLAS efektif dalam menunjang proses audit laporan keuangan. 
Co-Authors Arifah, Siti Chaidir Iswanaji Diah Agustina Prihastiwi Endang Kartini Panggiarti Fatimah, Kusdianti Haniifah, Mira Nur Luqman nul Hakim MULYADI Nugraheni, Agustina Prativi Oktaviana, Eka Risti Putri, Gusti Ayu Givsa Inge Ansersa Siti Arifah Suci Nasehati Sunaningsih Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Utpala Rani Veda Prasetyo, Kiki Andhika Yulida Army Nurcahya