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All Journal Jurnal ASET (Akuntansi Riset) Kwangsan: Jurnal Teknologi Pendidikan Asia Pacific Fraud Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Akuntansi Kontemporer
Santy Setiawan
Universitas Kristen Maranatha
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Asia Pacific Fraud Journal

 1 
THE EFFECT OF INTERNAL CONTROL AND INDIVIDUAL MORALITY ON THE TENDENCY OF ACCOUNTING FRAUD Santy Setiawan
Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.224 KB) | DOI: 10.21532/apfj.001.18.03.01.04

Abstract

Accounting fraud is a problem commonly faced by both companies and users of financial statements. Accounting fraud often occurs due to weak internal controls. In addition, accounting fraud is also influenced by one’s ethics, especially the morality of individuals to cheat. The purpose of this study is to determine the effect of internal control and individual morality on the tendency to commit accounting fraud. This research is done by using experimental method. The sample used in this research is 85 accounting students of Maranatha Christian University. The testing tool used in this study is a two-way Anova. The results show that internal control has no effect on accounting fraud, but individual morality has an effect on accounting fraud. Individual with low morality will tend to commit accounting frauds rather than those with high morality.
THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY Santy Setiawan; Yenni Carolina; Aura Kristiani
Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v5i2.155

Abstract

Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
Co-Authors Aura Kristiani Fenny Julianty Hanny Hanny Hayu Puspita Sari Ndaru Peter Rhian Rapina . Se Tin Susanti Saragih Tan Ming Kuang Teddy Markus Yenni Carolina Yunita Christy