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All Journal International Journal of Evaluation and Research in Education (IJERE) Kinerja Jurnal Kajian Akuntansi
Santy Setiawan
Maranatha Christian University
Economics, Econometrics & Finance Education

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Ethical environments in university and plagiarism evidence from Indonesia SeTin SeTin; Santy Setiawan; Debbianita Debbianita
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i3.23278

Abstract

Accountant educators are among those who are blamed for scandals in practice because the journey of ethical learning is believed to begin in the college. Therefore, this study investigated the perceptions of accountant educators about the ethical environment in colleges and plagiarism behavior. More specifically, this study compared the perceptions of accountant educators in: i) State and private universities; ii) A-accredited universities and B-accredited universities, and examined the relationship between ethical environment and plagiarism. Comparative analysis (t test and one-way ANOVA) and regression analysis methods are used for data analysis. Based on the responses of 147 accountant educators, it was found that accountant educators who work at state universities and at A-accredited universities perceive an ethical environment significantly stronger than accountant educators who work at private universities and at B-accredited universities. Average of the respondents perceived plagiarism behavior as unethical. There were differences in the perception of the ethical environment in terms of gender and academic position, and there were significant differences in plagiarism behavior in terms of type and institutional accreditation, working period, and academic position. The findings also showed that the perception of the ethical environment has a negative effect on plagiarism behavior.
Organization's Values Perspective to Financial Reporting Rapina Rapina Rapina; Yenni Carolina; Santy Setiawan; Amanda Gania
Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i2.4380

Abstract

AbstractThe purpose of this study is to obtain the truth regarding organizations financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables. According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational culture.Abstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya. Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan.
The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion Santy Setiawan; Rapina .; Yenni Carolina; Kevan Hidayat
KINERJA Vol. 25 No. 2 (2021): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4795

Abstract

Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly the effect of financial distress, company size, and audit quality. Data was collected from property companies listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, using financial statement data. Furthermore, logistic regression was used as the test tool to determine the effect of the independent variable on the dependent. The results showed that financial distress affects going concern opinion, while company size and audit quality do not.Keywords: Keywords: financial, quality, and going concern
Co-Authors Amanda Gania Debbianita Kevan Hidayat Rapina . Rapina Rapina Rapina Se Tin Yenni Carolina