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DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITORâ€™S OPINION: MULTIGROUP ANALYSIS Syahputra, Briyan Efflin; Irawati, Anggit Esti; Afnan, Akhmad; Ceisari, Btari Bunga
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 2 No 1 (2020): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v2i1.65

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditorâ€™s opinion as moderating variable.

Pendeteksian Fraud: Peran Big Data dan Audit Forensik Syahputra, Briyan Efflin; Afnan, Akhmad
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28939

The increasing number of fraud cases in Indonesia resulted in significant losses incurred by this country. Therefore, finding an effective method to detect fraud is the focus of many parties, especially the government. This research investigates the influence of big data on forensic audit. A part from that, the influence of big data and forensic audits as mediating variable on fraud detection is also examined. This research is quantitative research with survey method by distributing questionnaires. The respondents in this research were 221 auditors who worked at Badan Pemeriksa Keuangan (BPK) and Badan Pengawasan Keuangan dan Pembangunan (BPKP) Republic of Indonesia. The statistical test in this research was the structural equation modelling (SEM) of SmartPLS.Â The result showed that big data had a significant and positive effect on forensic audit. This research also proved that big data and forensic audits have a significant and positive influence on fraud detection. In addition, forensic audits have been proven to partially mediate the relationship between big data and fraud detection.

PENGARUH UKURAN DEWAN KOMISARIS DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Akhmad Afnan; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.868 KB)

Agency conflicts can create earnings management that will ultimately lead to poor quality of corporate earnings. It can be seen from the many cases of corporate accounting reporting scandals that occurred in Indonesia. The objective of this study is to test the effect of corporate governance on earnings management and its influence on financial performance. The population in this study is all the companies in the manufacturing sector on the Indonesia Stock Exchange, with the financial statements from 2010 to 2012. This study is a quantitative study using multiple regression analysis and simple regression. Multiple regression analysis is used to test the effect of corporate governance of earnings management, while the simple regression is used to test the effect of earnings management on financial performance. This study used Modified Jones, which is a program used to analyze earnings management. The results showed that board of director have a positive impact on earnings management, while the proportion of independent board and board of comissioner showed no significant effect on earnings management. Related to the performance of the company, based on the analysis conducted it could be concluded that the effect of earnings management on the performance of the financial, such as a significant positive effect increasing earnings management.

Pengukuran Keberhasilan Penggunaan Pengukuran Keberhasilan Penggunaan e-Ticketing PT Kereta Api Indonesia (KAI) dengan Modified Delone MCleane-Ticketing PT Kereta Api Indonesia (KAI) dengan Modified Delone Mclean Akhmad Afnan
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 2 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.58 KB)

PT Kereta Api Indonesia (KAI) perlu mengembangkan electronic ticketing (e-ticketing) dan aplikasi berbasis smartphone yaitu KAI-Access, karena meskipun penggunaannya sudah tinggi namun masih terdapat beberapa kekurangan. Penelitian ini menganalisis keberhasilan penggunaan e-ticketing KAI. Objek penelitian yaitu konsumen PT. KAI. Penelitian ini bersifat kuantitatif, menggunakan model penelitian kesuksesan sistem informasi Delone Mclean. Peneliti mengembangkan model Delone Mclean dengan menambah variabel dari model penelitian UTAUT, yaitu variabel habit dan kondisi-kondisi pemfasilitas. Penelitian ini menggunakan data primer dengan memberikan kuesioner kepada 381 penumpang Kereta Api yang telah mengunakan sistem tiket elektronik. Analisis data dilakukan dengan Structural Equation Model (SEM) menggunakan Smartpls 2. Dapat disimpulkan bahwa model yang dikembangkan oleh peneliti dapat digunakan untuk memprediksi kepuasan, penggunaan dan net benefit e-ticketing PT KAI meskipun ada beberapa konstruk yang tidak terdukung. Dapat disimpulkan bahwa hal-hal yang memengaruhi kepuasan adalah kualitas informasi, kualitas sistem, kualitas pelayanan, habit, penggunaan, dan net benefit. Net benefit dengan kepuasan memiliki hubungan timbal balik. Sedangkan yang memengaruhi penggunaan adalah kualitas, informasi, kondisi-kondisi pemfasilitas, habit dan net benefit. Net benefit dengan penggunaan memiliki hubungan timbal balik.

Desain Sistem Promosi Usaha Katering (Jasa Boga) Kelompok PKK Desa Sumberadi, Kabupaten Sleman Agus Sujarwadi; Al Musa Karim; Akhmad Afnan
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v3i2.1674

Kelompok PKK desa Sumberadi, memiliki banyak anggota yang produktif. Media promosi hasil usaha merupakan salah satu alat yang dapat meningkatkan pemasaran. Program promosi yang dilakukan baru sebatas word of mouth, brosur sederhana, papan nama sederhana, dan pemanfaatan media daring (online) melalui media sosial. Kegiatan pengabdian ini bertujuan untuk mendesain sistem yang dapat berguna sebagai dasar pengembangan aplikasi promosi bagi usaha-usaha produktif kelompok PKK desa Sumberadi. Langkah-langkah penyusunan sistem ini, dimulai dengan menyusun aliran data dan proses, menyusun desain tabel-tabel dan menyusun desain tampilan masukan dan keluaran. Desain sistem mampu menampung 3 pengguna utama yaitu admin, pengusaha dan pengguna. Penerapan integrasi tiga pengguna diharapkan mampu mengefektifkan komunikasi dalam proses pemasaran.

ANALISIS KEBERHASILAN SISTEM INFORMASI APLIKASI SHOPEE Akhmad Afnan; Yuni Putri Yustisi
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.789

The Shopee application as one of the developers of the E-Commerce platform is one of the largest developers in Indonesia. Based on SimilarWeb data, Shopee's visit rate during August 2021 recorded a total of 26.92 million unique daily actives users (DAU) accessing it via Android mobile devices. At the end of the 2021 quarter, Shopee's active users reached 130 million people. The focus of this research is on the success factors of the Shopee application and its impact on improving customer service. The research model that forms the basis of the research is the Information Systems Success Model developed by Delone Mclean. The developed model can be used to predict satisfaction, use and net benefits of the Shopee application, although there are several constructs that are not supported.

Marketplace application success analysis using Modified Delone McLean Akhmad Afnan; Yuni Putri Yustisi; Rizky Azzahra Nur Trisnanda
Jurnal Riset Ekonomi dan Bisnis Vol 16, No 1 (2023): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v16i1.6014

Shopee is the biggest E-Commerce platform in Indonesia. Based on SimilarWeb data, Shopee's visit rate during August 2021 recorded 26.92 million Daily Actives Users (DAU) accessing it via Android mobile devices. At the end of 2021, Shopee's active users reached 130 million people. This research focuses on Shopee's success factors and their impact on improving customer service. The primary research of this study is Information Systems Success Model developed by Delone Mclean. This study adds two constructs from the UTAUT (United Theory of Acceptance and Use of Technology) research model. This study uses primary data, primary data obtained directly from 450 samples. Statistical tests in this study use Simultaneous Equation Model (SEM) with the SmartPLS application for running tests. Overall, this study can analyze the factors that can influence the successful use of the Shopee application. Successful use consists of 3 dimensions/variables (satisfaction, use, and net benefits); these three variables have an R-Square between 54% -64%.Aplikasi Shopee sebagai salah satu pengembang platform E-Commerce merupakan salah satu developer terbesar di Indonesia. Berdasarkan data SimilarWeb, tingkat kunjungan Shopee selama Agustus 2021 mencatatkan sejumlah 26,92 juta pengguna aplikasi aktif harian (unique daily actives users/DAU) yang mengakses melalui perangkat mobile Android. Pada akhir kuartal 2021 pengguna aktif Shopee mencapai 130 juta orang. Fokus penelitian ini ialah pada faktor keberhasilan aplikasi shopee dan dampaknya pada peningkatan layanan konsumen. Model penelitian yang menjadi dasar penelitian adalah Model Kesuksesan Sistem Informasi yang dikembangkan oleh Delone Mclean, peneliti menambahkan 2 konstruk dari model penelitian UTAUT (Unified theory of acceptance and use of technology). Peneltiian ini menggunakan data primer. Data primer berupa data yang diperoleh secara langsung dari pengguna shopee sebanyak 450 sampling. Pengujian statistik dalam penelitian ini berupa simultaneous equation model (SEM) dengan bantuan aplikasi SmartPLS. Secara keseluruhan model penelitian dapat menganalisis faktor-faktor yang dapat memengaruhi keberhasilan penggunaan aplikasi Shopee. Keberhasilan penggunaan terdiri dari 3 dimensi/variabel (kepuasan, penggunaan dan net benefit), tiga variabel tersebut memiliki R-Square antara 54%-64%.

Pengukuran Keberhasilan Penggunaan Pengukuran Keberhasilan Penggunaan e-Ticketing PT Kereta Api Indonesia (KAI) dengan Modified Delone MCleane-Ticketing PT Kereta Api Indonesia (KAI) dengan Modified Delone Mclean Akhmad Afnan
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 2 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

PT Kereta Api Indonesia (KAI) perlu mengembangkan electronic ticketing (e-ticketing) dan aplikasi berbasis smartphone yaitu KAI-Access, karena meskipun penggunaannya sudah tinggi namun masih terdapat beberapa kekurangan. Penelitian ini menganalisis keberhasilan penggunaan e-ticketing KAI. Objek penelitian yaitu konsumen PT. KAI. Penelitian ini bersifat kuantitatif, menggunakan model penelitian kesuksesan sistem informasi Delone Mclean. Peneliti mengembangkan model Delone Mclean dengan menambah variabel dari model penelitian UTAUT, yaitu variabel habit dan kondisi-kondisi pemfasilitas. Penelitian ini menggunakan data primer dengan memberikan kuesioner kepada 381 penumpang Kereta Api yang telah mengunakan sistem tiket elektronik. Analisis data dilakukan dengan Structural Equation Model (SEM) menggunakan Smartpls 2. Dapat disimpulkan bahwa model yang dikembangkan oleh peneliti dapat digunakan untuk memprediksi kepuasan, penggunaan dan net benefit e-ticketing PT KAI meskipun ada beberapa konstruk yang tidak terdukung. Dapat disimpulkan bahwa hal-hal yang memengaruhi kepuasan adalah kualitas informasi, kualitas sistem, kualitas pelayanan, habit, penggunaan, dan net benefit. Net benefit dengan kepuasan memiliki hubungan timbal balik. Sedangkan yang memengaruhi penggunaan adalah kualitas, informasi, kondisi-kondisi pemfasilitas, habit dan net benefit. Net benefit dengan penggunaan memiliki hubungan timbal balik.

Determinants of Audit Delay: The Influence of Internal and External Factors on the Company Dessyana Suryawandari; Akhmad Afnan
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 1 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i1.483

Several variables, including company size, audit opinion type, KAP size, audit duration, and financial ratios (such as profitability and solvency), may influence audit delay. The purpose of this study is to investigate how these factors influence audit delays in real estate and property firms listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study employs purposive sampling in conjunction with multiple linear regression analysis, resulting in 200 samples. The results of this study indicate that audit delay tends to increase significantly when an extensive KAP audit is conducted on the company. Conversely, audit delay decreases considerably when the company obtains a particular audit opinion (such as an unqualified opinion), has a long-term relationship with the auditor (long audit tenure), shows a high level of profitability, and has a larger company size. This finding suggests that both auditor characteristics and company characteristics play a significant role in determining the timeliness of financial reporting simultaneously. In the meantime, audit delay is unaffected by solvency. In conclusion, the primary factors influencing the time it takes to complete an audit are internal company factors and the length of time spent working with auditors.

Digitalisasi UMKM Berbasis E-Commerce: Pelatihan, Pendampingan, dan Implementasi UMKM Go Digital: Pengabdian Dessyana Suryawandari; Aghil Satrio Wicaksono; Made Wulan Febryani; Risma Dila Agustin; Wahyu Ragil Pamungkas5; Erna Fitri Komariyah; Akhmad Afnan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2067

This community service program aims to assist micro, small, and medium enterprises (MSMEs) in the digitalization process by utilizing Shopee as an e-commerce platform. The partner MSME involved is Sugar Craft Hampers, a woven bag handicraft business located in Sleman, Yogyakarta. This initiative is driven by the need for MSMEs to enhance competitiveness and expand market reach through the use of digital technology. The methods employed include identifying the problems faced by the MSME, conducting training on Shopee features, creating and optimizing digital content (product displays, photos, descriptions, and pricing), implementing digital marketing strategies, and evaluating sales outcomes. The results indicate a significant improvement in the digital literacy of MSME owners, a broader market reach, and increased online sales. This assistance demonstrates that digitalization through e-commerce can serve as a strategic and practical solution for enhancing the sustainability of micro-enterprises in the digital economy era. Furthermore, this activity underscores the crucial role of higher education institutions in bridging the technology gap between MSMEs and the rapidly evolving digital landscape.

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