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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Silvana, Versia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS MOTIVASI KASUS FRAUDSTER YANG TERJADI DI INDONESIA PASCA PANDEMI COVID-19 Christian, Natalis; Pina, Pina; Christian, Christian; Silvana, Versia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3054

Abstract

Tujuan dari hasil analisis yaitu mengetahui lebih dalam faktor apa saja yang menjadi penyebab tindakan fraud dilakukan terutama pada periode pasca pandemi Covid-19. Berkembangnya ekonomi dunia tidak hanya memberikan banyak manfaat kepada masyarakat, namun juga disertai bertumbuhnya tindakan fraud di beberapa negara. Fraud dikatakan sebagai salah satu tindakan penipuan yang menimbulkan kerugian tanpa disadari oleh masyarakat publik. Artikel ini akan memberikan wawasan mengenai apa saja motivasi pelaku fraud dengan menganalisis kasus-kasus yang ada di Indonesia. Artikel ini menggunakan metode kualitatif yang berasal dari lembaga-lembaga yang biasanya meneliti fraud seperti KPK, ACFE, ICW serta referensi lainnya. Artikel ini menemukan bahwa apabila seseorang berada di level manajemen menengah ke atas, maka seseorang tersebut semakin rentan untuk melakukan fraud dikarenakan pengetahuan serta otoritas yang dimilikinya, sehingga apabila pelaku fraud mendapat suatu tekanan yang dapat mempengaruhinya, maka, pelaku dapat dengan mudah melakukan fraud. Berdasarkan hasil analisis penelitian menunjukkan bahwa tidak ada perbedaan jumlah kasus fraud yang terjadi baik selama pandemi maupun setelah pandemi berlalu, dimana kasus fraud terus terjadi dan meningkat selama didukung oleh faktor-faktor yang terdapat dalam teori fraud.
Analyzing Audit Quality Indicators in Audit Companies in Indonesia Pina, Pina; tian, Chris; Silvana, Versia
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 4 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i4.60643

Abstract

Because of the high level of confidence established by audit reports and the services given by auditors, public accounting firms, particularly those with extremely large scales, must pay greater attention to the quality of the audit to be performed. The purpose of this study is to talk about audit quality using audit reports from PT Atic Anabatic Technologies Tbk and PT Arna Arwana Citra Mulia Tbk. The services of KAP partners Purwantono, Sungkoro, and Surja, who hail from the BIG 4, Ernst & Young Public Accounting Firm, were used to perform qualitative research based on the findings of each organization about the timing of the audit (EY). Each auditor, however, prepares audit reports at various times. According to what was previously said, Susanti had a 147-day audit delay, whereas Benyanto Suherman experienced a 33-day audit delay. Because the quality of an audit provided by an auditor is not only measured by the time in which the audit report is carried out; it is also measured by several components of audit quality indicators, such as journalists, auditors, ethics, auditor independence, policies, service imbalances, and so on, it cannot be directly concluded based on the conditions that occur.
AUDITOR CHARACTERISTICS AND TAX AVOIDANCE: THE MEDIATING EFFECT OF AUDIT QUALITY Hendi, Hendi; Harsono, Budi; Silvana, Versia
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) Vol 14, No 1 (2025): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK): Article in Progress
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v14i1.87137

Abstract

Tax avoidance remains a major issue globally, including in Indonesia, as it directly impacts state revenues. This study examines the influence of auditor characteristics on tax avoidance (TAD), with audit quality (ADTQUA) as a mediating variable. Employing a quantitative approach, the research focuses on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2024, comprising 1,428 samples. Data analysis was conducted using Eviews software, while the Sobel Test was applied to evaluate the mediating effect. The results reveal that auditor period (ADTPERIOD), industry specialization (SPEC), and audit fees (ADTFEE) have a positive influence on audit quality. Furthermore, ADTPERIOD, SPEC, ADTFEE, and ADTQUA significantly and positively influence tax avoidance. The Sobel Test confirms that ADTPERIOD, SPEC, and ADTFEE indirectly affect TAD through ADTQUA. These findings indicate that auditor characteristics and audit quality play a crucial role in mitigating tax avoidance. The study provides empirical evidence beneficial to academic research and offers insights to policymakers for designing effective tax regulations aimed at reducing tax avoidance practices in Indonesia. JEL: H26, M42, M41.
Co-Authors Budi Harsono christian christian Christian, Natalis Hendi, Hendi Pina, Pina tian, Chris