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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat IJHCM (International Journal of Human Capital Management) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Journal of Accounting Auditing and Business JAF- Journal of Accounting and Finance JAKED Jurnal Bisnis Mahasiswa Enrichment: Journal of Multidisciplinary Research and Development
Cahya Irawady
Universitas Padjadjaran
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH MUTASI, MOTIVASI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR Kurniawan, Hery; Fitrijanti, Tettet; Irawady, Cahya
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v4i2.190

Abstract

Penelitian ini bertujuan untuk mengetahui apakah mutasi, motivasi, dan kompetensi memberikan pengaruh terhadap kinerja auditor. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini menggunakan responden dengan jumlah sebanyak 100 auditor. Hasil kuisioner diolah dengan menggunakan Program SPSS untuk mengetahui pengaruh secara parsial dan simultan variabel mutasi, motivasi, dan kompetensi terhadap kinerja auditor serta mendapatkan persamaan regresi berganda. Hasil analisa berdasarkan hasil olah statistic menunjukkan  bahwa terdapat pengaruh yang signifikan dari Mutasi (X1), Motivasi(X2), dan Kompetensi(X3) secara parsial dan secara simultan terhadap Kinerja Auditor (Y).
Pencegahan Fraud Melalui Budaya Organisasi, Good Corporate Governance Dan Pengendalian Internal Rustandy, Teddy; Sukmadilaga, Citra; Irawady, Cahya
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.24125

Abstract

PT Pos Indonesia (Persero) is one of the state-owned enterprises that has experienced various cases of fraud. The fraud cases that occurred in these companies have caused significant financial losses to the company and of course the state's financial losses. PT Pos Indonesia (Persero) has large assets, with more than 4,000 offices scattered throughout the archipelago. Therefore, preventive measures are needed in order to protect their assets from fraud. The method used in this research is a case study method with a quantitative descriptive approach. The data analysis technique used is the path analysis method. As for the research population, 11 regional post offices and 205 inspection post offices (Kprk) throughout Indonesia, so that the total population is 216 offices. While the sample method used in this study is the saturated sampling method (census), in which all members of the population are determined to be the research sample. The results showed that organizational culture, good corporate governance and internal control simultaneously and partially had a significant and positive influence on fraud prevention at PT Pos Indonesia (Persero). This means that the better the implementation of organizational culture, good corporate governance and internal control, the higher the level of fraud prevention at PT Pos Indonesia (Persero).
Fraud Pentagon in Fraudulent Financial Statements Dea Arme Tiara Harahap; Poppy Sofia Koeswayo; Cahya Irawady
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1568

Abstract

This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationalization, ability and arrogance in fraudulent financial statements. This type of research is descriptive verification which is causality in nature. The unit of analysis in the research is BUMN listed on the Indonesia Stock Exchange in 2015-2019. This research data is a sample with purposive sampling technique and obtained 30 data samples. And analyzed by logistic regression analysis techniques. The results of this study show partially the effectiveness of proxy control of opportunity to influence financial statement fraud. Meanwhile, financial pressure (ROA), rationalization (auditor change), and arrogance (share ownership) have no effect on fraudulent financial statements
The Effect of Competence and Independence on Fraud Detection (Empirical Study at The West Java Representatives of The Audit Board of The Republic of Indonesia) Nenden Indriani; Poppy Sofia Koeswayo; Cahya Irawady
Journal of Accounting Auditing and Business Vol 5, No 2 (2022): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i2.38367

Abstract

This research examines whether good auditor competence and independence affect fraud detection by the West Java representatives of the Audit Board of the Republic of Indonesia. The population in this research was the auditors of the West Java representatives of the Audit Board of the Republic of Indonesia. The purposive sampling technique was used to obtain 106 auditors of the Audit Board of the Republic of Indonesia. The data for this research were obtained from primary data through a questionnaire. Multiple. Linear regression analysis. It was used to analyze the data in the study. The regression. The coefficient of the competence variable indicates that the variable has a partially positive and significant effect on fraud detection. The regression. The coefficient of the independent variable suggests that the variable has partial and insignificant. Effect on fraud detection. Simultaneous hypothesis testing shows the competence and independence of the West. Java representatives. of the Audit. The Board of the Republic of Indonesia. have a significant and positive. Effect on fraud detection
The Influence of Work Experience and Training on Internal Auditor Competence Novita Dewi Anggraeni; Cahya Irawady
IJHCM (International Journal of Human Capital Management) Vol 7 No 1 (2023): (IJHCM) International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.01.2

Abstract

Kompetensi adalah kemampuan dan karakteristik yang dimiliki oleh seseorang pemangku jabatan berupa pengetahuan, keahlian, sikap dan perilaku yang diperlukan dalam melaksanakan tugas serta jabatannya. Kompetensi terbagi menjadi dua bagian yaitu kompetensi umum dan kompetensi khusus. Kompetensi umum merupakan kemampuan serta karakteristik berupa pengetahuan dan perilaku. Untuk kompetensi umum dapat diperoleh dengan melalui pendidikan formal ataupun non dan pelatihan. Kompetensi khusus merupakan kemampuan serta karakteristik berupa keahlian yang diperlukan dalam melaksanakan tugas jabatannya. Penelitian ini bertujuan untuk menguji secara simultan maupun parsial apakah terdapat pengaruh pengalaman kerja ataupun pelatihan terhadap kompetensi yang dimiliki oleh auditor internal pada Inspektorat Jenderal Kementerian, Pendidikan, Kebudayaan, Riset dan Teknologi. Pengaruh yang diuji dalam penelitian ini adalah pengalaman kerja yang dimiliki oleh masing-masing auditor dan pelatihan yang telah diikuti oleh auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh auditor di Inspektorat Jenderal Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi baik dari wilayah Inspektorat I, II, III, IV dan Investigasi. Teknik pengambilan sampel melalui teknik non probability sampling dengan metode purposive sampling. Untuk mengukur besaran sampel yang akan diteliti mengggunakan rumus slovin dengan menggunakan data primer yaitu melakukan penyebaran data menggunakan kuesioner kepada masing-masing auditor selaku responden. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif melalui analisis statistik deskriptif dan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kompetensi auditor internal secara signifikan dipengaruhi oleh pengalaman kerja dan pelatihan baik secara parsial maupun simultan.
Pengaruh Kualitas Auditor Internal dan Efektivitas Komite Audit terhadap Korupsi Di BUMN Luh Wulan Permatasari; Poppy Sofia Koeswoyo; Cahya Irawady
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1464

Abstract

This study aims at examining the effect of quality of internal auditors and the effectiveness of audit committees on corruption in State-Owned Enterprises (SOE). The quality of the internal auditors is proxied by the competence (experience, certification, training) and objectivity of the internal auditors. Meanwhile, the audit committee is proxied by size, independence, number of meetings, and expertise of the audit committee. The research method used is a quantitative method with the type of hypothesis testing research. The population of this study were state-owned enterprises listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Sampling used purposive sampling and obtained a sample of 20 companies with a total of 100 observations over 5 years. This study uses secondary data obtained from the company's annual report. The internal auditor objectivity and audit committee independence were excluded from hypothesis testing, because they have constant values during the year of observation. Simultaneously the quality of internal auditors (experience, certification, training) and audit committee effectiveness (size, number of meetings, expertise) have a significant negative effect on corruption. Meanwhile, partially only the experience of internal auditors has a negative effect on corruption. Internal auditor certification, internal auditor training, audit committee size, number of audit committee meetings, and audit committee expertise have no effect on corruption.
Pengaruh Kompetensi, Independensi, Skeptisisme Profesional, Dan Rotasi Audit (Studi Pada Akuntan Publik Seluruh Indonesia) Rheza Chandra Putra; Dini Rosdini; Cahya Irawady
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.5993

Abstract

The purpose of this research to determines the effect and correlation between Independence variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y). Keywords: Audit Quality; Audit Rotation; Competence; Independence; Professional Skepticism
PENINGKATAN KAPASITAS APARATUR DESA DALAM PENGELOLAAN DANA DESA DI DESA CINTARATU KECAMATAN PARIGI KABUPATEN PANGANDARAN Dewi Kania Sugiharti; Rully Herdita Ramadhani; Memed Sueb; Cahya Irawady; Indri  Yuliaftri
Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Vol 12, No 2 (2023): Juni, 2023
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/dharmakarya.v12i2.39474

Abstract

Desa Cintaratu merupakan salah satu desa yang berada di wilayah Kabupaten Pangandaran, dimana kedudukannya sangat strategis karena berdampingan dengan pusat pemerintahan dan pendidikan serta kawasan wisata. Dengan banyaknya potensi yang dimilikinya, maka Desa Cintaratu perlu dilakukan sosialiasi sebagai bentuk pengabdian pada masyarakat terkait peningkatan kapasitas aparatur desa dalam pengelolaan dana desa. Mengingat tidak sepenuhnya aparatur desa memiliki kapasitas memadai dalam pengelolaan dana desa. Aparatur desa memiliki peranan penting dalam pengelolaan keuangan desa khususnya dana desa sebagai amanah undang-undang. Tujuan pengabdian pada masyarakat ini adalah untuk meningkatkan kapasitas aparatur desa dalam rangka mengefektifkan pengelolaan dana desa dan meningkatkan kapabilitas aparatur desa dalam mengelola dana desa, serta merespon aspirasi dan partisipasi masyarakat desa. Metode pengabdian pada masyarakat ini dilaksanakan dalam bentuk sosialiasi yang disampaikan dengan metode ceramah dan penyampaian materi dalam bentuk PPT melalui media layar infokus. Fakta yang ditemukan terkait pengelolaan dana desa yang ada di Desa Cintaratu, pada dasarnya pengelolaan keuangan desa khususnya dana desa, sudah dijalankan dengan memperhatikan prinsip-prinsip pengelolaan keuangan negara. Hal ini dapat dilihat dengan adanya informasi anggaran perencanaan dan belanja desa. Dengan dilaksanakannya kegiatan pengabdian pada masyarakat, aparatur desa di Desa Cintaratu ini merasakan pentingnya ilmu pengetahuan dalam pengelolaan dana desa. Aparatur desa merupakan aktor utama yang menentukan keberhasilan dalam menjalankan amanat undang-undang desa yang di dalamnya mengatur mengenai dana desa dan dana desa tersebut diperuntukan sebesar-besarnya bagi kepentingan dan kesejahteraan masyarakat desa.
The Influence of Competence, Independence, Professional Skepticism, and Audit Rotation (Study of public accountants throughout Indonesia) Putra, Rheza Chandra; Rosdini, Dini; Irawady, Cahya
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.60591

Abstract

The purpose of this research to determines the effect and correlation between Independent variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y).
Pengaruh Nilai Inti Perusahaan dan Implementasi Data Analytics Terhadap Pendeteksian Kecurangan pada Auditor Internal BUMN Alwi, Mochamad; Winarningsih, Srihadi; Irawady, Cahya
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4478

Abstract

The purpose of this research is to analyze the influence of corporate core values and the implementation of data analytics towards fraud detection in partially and simultaneously. This research was conducted in Indonesia stated owned company. The independent variables in this research are the corporate's core values and the implementation of data analytics, while the dependent variable is fraud detection. The corporate’s core values analyzed is the corporate’s core values of Indonesia stated owned company namely akhlak core values which consist of trustworthy, competent, harmonious, loyal, adaptive and collaborative. The research subjects were internal auditors of IIA members who worked in Indonesia stated owned companies with experience as internal auditor for at least 5 years. This research uses quantitative method with descriptive analysis thru a survey approach with questionnaire distributed to respondents. The measurement scale in this research uses an ordinal scale to measure facts based on the respondent's experiences. The data analysis technique used in this research is multiple linear regression analysis. The population in this research were internal auditors of IIA member in Indonesia stated owned companies with experience as internal auditors for at least 5 years. The sample in this research used a simple random sampling method and the sample size used the Slovin formula. Based on the results of distributing the questionnaire, the selected sample was 118 respondents. The research results show that the corporate's core values and the implementation of data analytics have a significant and positive effect on fraud detection. The corporate's core values and the implementation of data analytics can contribute to fraud detection by 55.1%, while the remaining 44.9% is influenced by other factors that are not analyzed. Thus, implementing the corporate's core values along with implementing data analytics will increase fraud detection in Indonesia stated owned company
Co-Authors Alwi, Mochamad Avianti, Ilya Citra Sukmadilaga Dea Arme Tiara Harahap Dewi Kania Sugiharti Dewi, Puti Dini Rosdini Hery Kurniawan Indri  Yuliaftri Kurniawan, Fillosius Ronny Luh Wulan Permatasari Memed Sueb Nenden Indriani Novita Dewi Anggraeni Poppy Sofia Koeswayo Poppy Sofia Koeswoyo Putra, Rheza Chandra Rahayu, Yuli Sri Rheza Chandra Putra Roebiandini Soemantri, Roebiandini Rully Herdita Ramadhani Rustandy, Teddy Tettet Fitrijanti Winarningsih, Srihadi Yuhaprizon, Yuhaprizon