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All Journal International Journal of Financial, Accounting, and Management Indonesian Journal of Accounting and Governance
Gunawan, Itjang D.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia Prayogo, Bambang; Gunawan, Itjang D.
Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/kdjm8g95

Abstract

This study was investigated by using multiple regression analysis method. The sample of this researchis purposive sampling with total 6 years observation. The result of the research shows that SOEsconduct earnings management policy in two years before IPO and two years after IPO by incomeincreasing. In order to get generalized results future research can use all listed state-ownedenterprises until 2016, which is 20 companies with five years-period before and after going public.
Moral development as the influencer of fraud detection Heliantono, Heliantono; Gunawan, Itjang D.; Khomsiyah, Khomsiyah; Arsjah, Regina J.
International Journal of Financial, Accounting, and Management Vol. 2 No. 1 (2020): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v2i1.159

Abstract

Purpose: The purpose of the study is to analyze the influence of the external auditor's moral development, continuing professional education (CPE) on fraud, and education on fraud detection. Research Methodology: The research sample was taken randomly, and the total respondents were 171 external auditors working in public accounting firms in Indonesia. The analytical data method uses multiple linear regression. The instrument measures moral development using three scenarios, which are the auditor opinion, allowance for receivables, and cost reimbursement, with modifications made to conform with Law 5/2011 concerning public accountant. Results: Results found that moral development and education had a significant effect on fraud detection, while CPE on fraud has no effect on fraud detection. Limitations: One newly developed of the three scenarios measuring moral development may not be suitable for region other than Indonesia. Contribution: The accounting red flag dimension is the dimension that has the most attention, while the dimension according to SA 240, the perpetrator dimension, is the dimension that has the least attention. Keywords: Kohlberg moral development, Education, CPE on fraud, Fraud detection
Co-Authors Arsjah, Regina J. Bambang Prayogo, Bambang Heliantono Khomsiyah, Khomsiyah