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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan JAKED Jurnal Bisnis Mahasiswa Enrichment: Journal of Multidisciplinary Research and Development
Irawady, Cahya
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions 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).
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
Pengaruh edukasi, pendampingan, dan aksesibilitas perpajakan terhadap kepatuhan pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Majalaya Bandung Dewi, Puti; Irawady, Cahya; Yuhaprizon, Yuhaprizon
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.818

Abstract

Kepatuhan pelaporan SPT Wajib Pajak Orang Pribadi merupakan salah satu indikator keberhasilan sistem perpajakan. Rendahnya tingkat kepatuhan memunculkan kekhawatiran terhadap efektivitas sistem tersebut, khususnya di KPP Pratama Majalaya Bandung. Metode penelitian yang digunakan adalah kuantitatif dengan data primer yang diperoleh melalui kuesioner. Responden penelitian berjumlah 100 Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Majalaya dan dipilih menggunakan teknik purposive sampling. Analisis data mencakup uji kualitas data, uji asumsi klasik, regresi linear berganda, serta uji hipotesis dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa edukasi perpajakan, pendampingan perpajakan, dan aksesibilitas perpajakan memiliki pengaruh positif terhadap kepatuhan pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Majalaya Bandung. Ketiga variabel tersebut secara simultan memberikan kontribusi signifikan, sehingga strategi peningkatan literasi dan layanan perpajakan perlu diperkuat untuk mendorong kepatuhan yang lebih baik.
The Influence of Internal Control and Good Corporate Governance Implementation on Fraud Prevention Rahayu, Yuli Sri; Soemantri, Roebiandini; Irawady, Cahya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2501

Abstract

This research is motivated by the many cases of fraud in the banking sector in Indonesia. The results of the 2019 Indonesian Fraud Survey stated that the fraud that occurred was caused by internal control factors and the implementation of good corporate governance. This research aims to determine the influence of internal control and the implementation of good corporate governance on fraud prevention in general banking in The research method used in this research is the verification method. The population in this research are internal auditors who work at commercial banks in the Jakarta and Bandung areas. The sampling technique used was a probability sampling technique with a simple random sampling technique, and used the Slovin formula so that the total sample was 47 internal auditors in the Jakarta and Bandung areas The data analysis used is multiple linear regression analysis using the SPSS program. Research results Simultaneously, Internal Control and the implementation of Good Corporate Governance have an effect on fraud prevention. Partially, the implementation of internal control has an effect on fraud prevention. Partially, the implementation of good corporate governance has an effect on prevention
The Influence of Audit Findings and Follow-Up of Audit Recommendations on The Level of Fraud in Government Agencies in Indonesia Kurniawan, Fillosius Ronny; Avianti, Ilya; Irawady, Cahya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.465

Abstract

The phenomenon of high fraud in financial reports in government agencies, both central and regional, is the focus of this study. This study also examines the effectiveness of audits by the BPK through audit findings and follow-up to audit recommendations in detecting and preventing or correcting fraud. This study uses a quantitative approach with panel data from 140 government agencies over 10 years. It examines the relationship between exogenous variables—audit findings and follow-up to audit recommendations, non-compliance, and weaknesses of the Internal Control System (ICS)—and the endogenous variables of fraud levels related to asset misappropriation and financial reporting, using STATA. Additionally, this study explores the role of audits in detecting and preventing or correcting fraud. Path analysis is also employed to test the correlation between exogenous variables and their influence on endogenous variables. The results prove that audit findings and follow-up to audit recommendations have, simultaneously, been effective in detecting and significantly influencing the level of fraud. However, partially, audit findings have been effective in detecting and significantly affecting the level of fraud, whereas follow-up to audit recommendations is not effective in detecting fraud but has a significant effect on the level of fraud.
Co-Authors Alwi, Mochamad Citra Sukmadilaga Dewi, Puti Dini Rosdini Hery Kurniawan Ilya Avianti, Ilya Kurniawan, Fillosius Ronny Putra, Rheza Chandra Rahayu, Yuli Sri Roebiandini Soemantri, Roebiandini Rustandy, Teddy Tettet Fitrijanti, Tettet Winarningsih, Srihadi Yuhaprizon, Yuhaprizon