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IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI Pasaribu, Ehud Mangaratua; Wijaya, Satria Yudhia
Ekonomi dan Bisnis Vol 4, No 1 (2017): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted to examine the effect of internal control effectiveness, information asymmetry, and organizational commitment to the tendency of accounting fraud. This study uses the employees of the mining company's finance division as a sample. The technique of determining the sample using snowball method sampling method. The sample consisted of 50 respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with SPSS 21 program and 5% significance level. The results of the test show that (1) the effectiveness of internal control significantly influences the tendency of accounting fraud because it has a significance level of 0.002 smaller than the specified level α = 0.05. (2) information asymmetry has an effect and no significant to the tendency of accounting fraud because it has a significance level of 0.054 greater than the specified level α = 0.05, (3) organizational commitment has no effect and not significant to the tendency of accounting fraud because it has a level of significance Of 0.565 greater than the specified level α = 0.05.

PENGARUH FRAUD TRIANGLE SEBAGAI PREDIKTOR KECURANGAN PELAPORAN KEUANGAN MIA TRI PUSPITANINGRUM; EINDYE TAUFIQ; SATRIA YUDHIA WIJAYA
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine Influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, property, and building construction companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2017. By using purposive sampling method, it is obtained as many as 57 real-estate, property, and building construction companies as the study sample. The method of analysis used in this study is logistic regression. In this research also include the overall fit model test, hosmer and lemeshow’s test, goodness of fit test, and classification matrix. Results of this study indicate that the effective monitoring and rationalitation are not significant to financial fraudulent reporting, while external pressure is significant to financial fraudulent reporting.

Peranan teknologi informasi oleh auditor dalam penetapan tingkat materialitas Prapti Ningsih; Satria Yudhia Wijaya; Fitri Yetty
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 1 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i1.y2021.p1-14

This study aims to analyze the effect of knowledge to detect errors, professionalism, experience, and code of ethics by utilizing information technology in determining the level of materiality. The sample in this study was determined by the incidental sampling method with a total sample of 82 auditors located in various Public Accounting Firms in the South Jakarta City area. By using the analysis of the structural equation modeling Partial Least Square, this study found empirical evidence that Knowledge detects errors and experience affects the determination of the level of materiality. However, this study failed to prove the influence of professionalism and the auditor's code of ethics on the determination of materiality. On that basis, auditors need to utilize information technology in detecting errors, especially in determining the accuracy of transactions made. Professional auditors are also required to have expertise in using information technology in the 4.0 era and also maintain a code of ethics in its useAbstrakPenelitian ini bertujuan untuk menganalisis pengaruh pengetahuan mendeteksi kekeliruan, profesionalisme, pengalaman, dan kode etik dengan memanfaatkan teknologi informasi dalam menetapkan tingkat materialitas. Sampel dalam penelitian ditentukan dengan metode incidencial sampling dengan total sampel sebanyak 82 auditor yang berada di berbagai Kantor Akuntan Publik wilayah Kota Jakarta Selatan. Dengan menggunakan analisis structural equation modelling Partial Least Square, penelitian ini menemukan bukti empiris bahwa Pengetahuan mendeteksi kesalahan dan pengalaman berpengaruh terhadap penetapan tingkat materialitas. Namun demikian, penelitian ini gagal membuktikan adanya pengaruh profesionalisme dan kode etik auditor terhadap penetapan materialitas. Atas dasar itu, penting bagi auditor untuk memanfaatkan teknologi informasi dalam mendeteksi kekeliruan, terutama dalam menentukan ketepatan transaksi yang dilakukan. Auditor yang profesional juga dituntut memiliki keahlian menggunakan teknologi informasi di era 4,0 dan juga tetap menjaga kode etik dalam penggunaanya

PENYUSUNAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DESA DAN BUKU PENGAWASAN ANGGARAN DESA DI DESA MANDALAWANGI KABUPATEN PANDEGLANG Satria Yudhia Wijaya; Samin Samin
SABDAMAS Vol 1 No 1 (2019): SABDAMAS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.537 KB)

Latar belakang program pengabdian kepada masyarakat ini adalah pengelolaan keuangan daerah sudah mengalami berbagai perubahan regulasi dari waktu ke waktu. Perubahan tersebut merupakan rangkaian bagaimana suatu pemerintah daerah dapat menciptakan good governance goverment dengan melakukan tata kelola pemerintahan dengan baik. Pengelolaan keuangan daerah harus dikelola secara tertib, taat pada peraturan perundang-undangan, efektif, efisien, ekonomis, transparan, dan bertanggung jawab. Target program pengabdian kepada masyarakat ini bertujuan memberikan pelatihan dan pendampingan untuk meningkatkan pelatihan penyusunan realisasi anggaran dan pendapatan desa serta pengelolaan buku pengawasan anggaran desa para aparatur pemerintah desa dalam mewujudkan akuntabilitas di Kecamatan Mandalawangi Kabupaten Pandeglang dalam memelajari secara teknis ketentuan dan tata cara penatausahaan administrasi keuangan desa karena anggaran yang turun ke desa sangat besar yang harus di kelola desa sehingga diperlukan penguatan SDM terutama kepada bendahara desa yang memang ranahnya pembuatan pelaporan sesuai dengan aturan undang-undang yang berlaku agar menghindari kesalahan serta kerugian anggaran negara. Kegiatan ini memiliki keterkaitan yang sangat mutualis dengan pihak Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) di Desa Mandalawangi, Pandeglang.

DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN Satria Yudhia Wijaya
Neo-Bis Vol 10, No 2 (2016): DESEMBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v10i2.2432

This study aims to determine the factors that influence the fraud on the government’s financial statements. The study population was work units of the Ministry of Forestry. The sample selection uses purposive sampling method with a total sample of 691 work units vertical in the period of 2010-2012. The data analysis that used to test the hypothesis is a logistic regression analysis technique. The results show that the variable located far from the center, the unit test quotation by BPK and the ratio of IV quarter expenditure partially have positive and significant effect on the possibility of fraud on the government's financial statements. Meanwhile, the variable of work units that has been tested previously by BPK showed negative and significant effect. The variable unit that located far from the center, the unit is tested quotation BPK previously and the ratio of IV quarter expenditure simultaneously has significant effect on the possibility of fraud on the government's financial statements.

IMPLEMENTASI TEORI ATRIBUSI UNTUK MENILAI PERILAKU KECURANGAN AKUNTANSI Ehud Mangaratua Pasaribu; Satria Yudhia Wijaya
Ekonomi dan Bisnis Vol 4, No 1 (2017): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

This study was conducted to examine the effect of internal control effectiveness, information asymmetry, and organizational commitment to the tendency of accounting fraud. This study uses the employees of the mining company's finance division as a sample. The technique of determining the sample using snowball method sampling method. The sample consisted of 50 respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with SPSS 21 program and 5% significance level. The results of the test show that (1) the effectiveness of internal control significantly influences the tendency of accounting fraud because it has a significance level of 0.002 smaller than the specified level α = 0.05. (2) information asymmetry has an effect and no significant to the tendency of accounting fraud because it has a significance level of 0.054 greater than the specified level α = 0.05, (3) organizational commitment has no effect and not significant to the tendency of accounting fraud because it has a level of significance Of 0.565 greater than the specified level α = 0.05.

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial Dan Ukuran Kantor Akuntan Publik Terhadap Integritas Laporan Keuangan Julius Yoga Inganta Sinulingga; Satria Yudhia Wijaya; Ekawati Jati Wibawaningsih
Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i8.123

Penelitian ini dilakukan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial dan ukuran Kantor Akuntan Publik (KAP) terhadap integritas laporan keuangan. Dalam penelitian ini integritas laporan keuangan diukur dengan menggunakan Modified Jones Model, kepemilikan institusional dan kepemilikan manajerial diukur dengan rasio kepemilikan saham dan ukuran KAP dengan variabel dummy. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Sampel dipilih dengan metode purposive sampling dan terkumpul 59 sampel data. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Linear Berganda dengan program SPSS versi 25 dan tingkat signifikansi sebesar 5% (0.05). Hasil dari pengujian ini adalah : 1) kepemilikan institusional tidak berpengaruh signifikan terhadap integritas laporan keuangan; 2) kepemilikan manajerial berpengaruh signifikan negatif terhadap integritas laporan keuangan; 3) ukuran KAP berpengaruh signifikan positif terhadap integritas laporan keuangan.

Pengaruh Aktivitas Profitabilitas dan Ukuran Perusahaan Terhadap Financial Distress. Feisol Maulana; Satria Yudhia Wijaya; Sumilir Sumilir
Jurnal Syntax Transformation Vol 2 No 07 (2021): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v2i7.326

This study aims to analyze the effect of activity, profitability and firm size on Financial Distress. This study uses data from the company property sector, real estate and building construction are listed in the Indonesia Stock Exchange (BEI) 2017-2019, with a total sample of 60 companies. Sampling in this study using a purposive sampling method. This research uses quantitative methods with hypothesis testing using multiple linear regression methods using SPSS 25 application. The result of this research is that activity and company size variables have no influence on Financial Distress, but Profitability variable has an influence on Financial Distress.

Pengaruh Ukuran Perusahaan, Masa Audit Dan Gagal Bayar Terhadap Opini Audit Going Concern Dea Oktavia Radi; Satria Yudhia Wijaya; Wisnu Julianto
Jurnal Syntax Admiration Vol. 1 No. 7 (2020): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v1i7.136

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh ukuran perusahaan, masa audit dan gagal bayar terhadap opini audit going concern. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) sebagai populasi. Pemilihan sampel data ditentukan dengan menggunakan metode purposive sampling sehingga terkumpul sebanyak 27 perusahaan pertambangan sebagai sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Logistik dengan program SPSS versi 25 dan tingkat signifikansi sebesar 5% (0,05). Hasil penelitian ini menunjukkan bahwa: (1) ukuran perusahaan tidak berpengaruh terhadap kemungkinan penerimaan opini audit going concern, karena perusahaan yang diukur melalui natural logaritma dari total aktiva tidak menjadikan faktor perusahaan tidak mendapatkan opini audit going concern (2) masa audit berpengaruh terhadap kemungkinan penerimaan opini audit going concern, karena semakin lama hubungan auditor dengan klien, semakin besar pula kemungkinan perusahaan mendapatkan opini audti going concern (3) gagal bayar berpengaruh terhadap kemungkinan penerimaan opini audit going concern, karena ketika perusahaan tidak mampu untuk membayar kewajiban pokok dan bunga sehingga kemungkinan besar perusahaan untuk mendapatkan opini audit going concern.

DETERMINASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Dinda Oktaviyanti; Ni Putu Eka Widiastuti; Satria Yudhia Wijaya
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i1.11230

This study aims to determine the effect of income tax, tunneling incentive, and debt covenant on transfer pricing indications. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling technique was carried out by purposive sampling method. The study used 105 observational data. Logistic regression is a data analysis technique used in this study. The results of the study show that there is an effect of tunneling incentive, which is measured by the amount of foreign share ownership that exceeds 20% on transfer pricing. However, this study cannot prove the effect of income tax, as measured by the different box tax and debt covenants, as measured by the debt to equity ratio on transfer pricing.

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