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Determinants Penerapan Computer-Assisted Audit Techniques (CAAT) dan Dampaknya terhadap Perceived Commercialisation Kantor Akuntan Publik Zerry Sufanda; Emrinaldi Nur Dp; Nasrizal Nasrizal
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.434-450

The development of accounting information systems has encouraged the use of information technology in various business fields, especially in the field of auditing such as the use of Computer-Assisted Audit Techniques (CAAT). The use of CAAT raises the question whether professional or organizational identity and perceived commercialization are the manifestations of the use of CAAT. This study aims to examine the effect of professional identity and organizational identity on the application of CAAT with the environment complexity of accounting information system as moderating. The results of this study prove that professional identity does not affect the application of CAAT implementation as well as the application of CAAT to perceived commercialization, while organizational identity influences the application of CAAT and professional identity and organizational identity influences the perceived commercialization when CAAT is applied. However, the environment complexity of accounting information system was able to strengthen the influence of CAAT implementation on perceived commercialization. This research contributes to the importance of professional responsibility and the application of CAAT to be a value added auditor performance.

PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA: PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Triyani, Oetary; Junita, Dewi; Cahayani Adha, Afifah; Safitri, Yulia; Sufanda, Zerry
Journal of Hospital Administration and Management (JHAM) Vol 4 No 2 (2023): Journal of Hospital Administration and Management (JHAM)
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/jham.v4i2.388

This research aims to examine the effect of information asymmetry on earnings management with corporate governance as a moderating variable. Bid-Ask Spread is used to measure information asymmetry variables. Discretionary accruals are used to measure earnings management. The proportion of independent board of commissioners, proportion of institutional ownership, proportion of managerial ownership, and number of audit members are used to measure the effectiveness of corporate governance. The population of this research was 139 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 so that from this population a sample of 34 companies was obtained using the purposive sampling method. The data analysis technique used in this research is the Moderated Regression Analysis (MRA) interaction test. The research results show that information asymmetry has no effect on earnings management, an independent board of commissioners, institutional ownership and audit committee can moderate the effect of information asymmetry on earnings management, while managerial ownership cannot moderate the effect of information asymmetry on earnings management.

DAMPAK COVID-19 PADA PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK 8) Sufanda, Zerry; Zurman, Zurman; Uli, Desti Monika; Jagad, Daniel Jaya
MANAJERIAL DAN BISNIS TANJUNGPINANG Vol 6 No 1 (2023): Jurnal Manajerial dan Bisnis Tanjungpinang vol 6 no 1 2023
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v6i1.2381

Pada PSAK 8 peristiwa setelah periode pelaporan, dalam hal ini pihak perusahaan bisa melakukan penyesuaian atau dikenal dengan, adjusting events yaitu kejadian sebagai adanya keadaan pada periode akhir terhadap pelaporan, non-adjusting events atau dikenal dengar peristiwa. non penyesuaian yaitu menelaan kejadiaan setelah periode pelaporan. Kasus pertama COVID-19 di Indonesia pertama kali dijumpai pada 2 Maret 2020, Sehingga pada kasus ini tidak bisa digunakan untuk laporan keuangan perusahaan periode 31 Desember 2019, namun hal ini memungkinkan pada pelaporan Q1. Maka dari itu, laporan keuangan pada 31 Desember 2019 , pihak perusahaan tidak dapat melakukan laporan penyesuaian terhadap Pandemi. Tetapi Pihak perusahaan dapat menimbang kembali data yang relevan seta reliable dari keadaan yang ada diperusahaan. Jadi ketika force major terjadi dan berlangsung disuatu negara atau wilayah maka memiliki dampak terhadap kegiatan keuangan entitas. Para penggerak bisnis sebaiknya dapat menggambar strategi atau cara agar perusahaan tetap mengudara. Kalangan pengusaha tentu saja harus tahu tentang bagaimana kondisi kuangan perusahaan dan bagaimana pelaporan keuangan tersebut. Tentu saja hal ini diperlukan kebijakan dalam menyesuaikan standar pelaporan akuntansi keuangan yang berlaku.

PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA: PERAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Triyani, Oetary; Junita, Dewi; Cahayani Adha, Afifah; Safitri, Yulia; Sufanda, Zerry
Journal of Hospital Administration and Management (JHAM) Vol 4 No 2 (2023): Journal of Hospital Administration and Management (JHAM)
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/jham.v4i2.388

This research aims to examine the effect of information asymmetry on earnings management with corporate governance as a moderating variable. Bid-Ask Spread is used to measure information asymmetry variables. Discretionary accruals are used to measure earnings management. The proportion of independent board of commissioners, proportion of institutional ownership, proportion of managerial ownership, and number of audit members are used to measure the effectiveness of corporate governance. The population of this research was 139 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 so that from this population a sample of 34 companies was obtained using the purposive sampling method. The data analysis technique used in this research is the Moderated Regression Analysis (MRA) interaction test. The research results show that information asymmetry has no effect on earnings management, an independent board of commissioners, institutional ownership and audit committee can moderate the effect of information asymmetry on earnings management, while managerial ownership cannot moderate the effect of information asymmetry on earnings management.

PELATIHAN PENINGKATAN KUALITAS DIRI MAHASISWA DENGAN PUBLIC SPEAKING DI ERA 4.0 Indrapuri, R. Sri Ayu; Annisa, Aulia; Yoshandi, T. Mohd; Sufanda, Zerry
Awal Bros Journal of Community Development Vol 4 No 1 (2023): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v4i1.329

Public speaking is one of the absolute abilities needed in the global 4.0 era, especially students. This is certainly triggered by the demands of the times and technology that exists today which forces individuals to be able to compete and improve their quality.. The purpose of this research activity is to help students improve their skills in public speaking, especially learning how to speak by influencing and motivating others in a professional context. This training is an effort to help students practice their skills in public speaking and also to improve the quality of their effective communication both for academic learning within the university and also for their preparation to be able to compete in the world of work in the future . The methods used in this training are lectures, demonstrations of ways how to influence and motivate others in a professional context and question and answer. The target of this training is students. The result of this training is that students can improve their ability in public speaking, especially being able to influence and motivate others in professional context Keywords: Public Speaking, Students, Era 4.0

PELATIHAN ANALISIS LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUM DESA) DI PELALAWAN Zurman; Safitri, Yulia; Sufanda, Zerry; Helmi, Pebriza
Awal Bros Journal of Community Development Vol 4 No 2 (2023): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v4i2.392

BUM Desa is a legal entity established by the village and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the greatest welfare of the village community. Thus, the government and community's expectation for the growth of the village economy and community welfare is attached to BUM Desa. In Riau Province, all villages in Riau have BUM Desa, totaling 1,591 villages. Pelalawan Regency already have BUM Desa with a total of 104 BUM Desa units. BUM Desa in Pelalawan are actively running with good development as 73 BUM Desa have generated net profit > 100 million. However, BUM Desa has not analyzed financial statements that will be useful in considering BUM Desa's financial decision making. The purpose of this community service activity, namely in the form of training in analyzing the financial statements of Village-Owned Enterprises (BUM Desa) in Pelalawan Regency, is to provide knowledge about financial statements and analysis of BUM Desa financial statements. In order to achieve the above objectives, the implementation of this community service activity has been carried out using several methods, namely as follows, namely pre-test, lecture, dialogue, and post-test. This community service activity was carried out on October 19, 2023 in Pelalawan Regency. The participants in this activity were Operational Executives of BUM Desa, namely 24 Operational Executives from 24 BUM Desa in Pelalawan.

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