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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENCEGAHAN FRAUD DI DALAM PROSES PENGADAAN BARANG DAN JASA Yarry Septia Larasati; Dadang Sadeli; Surtikanti Surtikanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Vol 3, No 2 (2017)
Publisher : Universitas Pakuan

The aim of this study is to obtain empirical data about the influence of internal control role, whistleblowing system, and good governance both partially and simultaneously to the prevention of fraud. This research involving 53 respondents in the scope of Directorate General of Marine Spatial Management Ministry of Marine Affairs and Fisheries, Republic of Indonesia. This research apply a survey by questionnaire as research instrument while methods used to process and analyze data on research are descriptive analysis and analysis of multiple regression. The results show that internal control role, whistleblowing system, and good governance have significant effects against fraud prevention partially, with count t larger than t table and positive value of regression. Furthermore, internal control role, whistleblowing system and good governance effect simultaneously to the prevention of fraud with the count f larger than f table. From this study, it can be concluded that internal control role, whistleblowing system and good governance whether partially and simultaneously effect prevention of fraud. Keywords: Internal Control, Whistleblowing System, Good Governance, Prevention of Fraud

Pengaruh Industry Expertise, Responsiveness, dan Due Professional Care Audit Internal terhadap Kepuasan Pengguna Jasa Audit dengan Kualitas Audit sebagai Variabel Pemoderasi di PT. Pertani Indonesia Surisman Surisman; Dadang Sadeli
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T This study aims to examine and study empirically, that audit quality may moderate the influence of industry expertise, responsiveness and due professional care to audit user satisfaction in achieving corporate goals at PT. Pertani (Persero) All Indonesian and Subsidiaries. The sample used in this study is the management of upper, middle and lower on PT.Pertani (Persero) All Indonesian and its subsidiaries. Collecting data through questionnaires, with purposive sampling technique in sample selection. The number of questionnaires were answered and eligible to be processed as many as 90 pieces of 125 sent. While the methods of data analysis using the method of least squares multiple regression model, residual test analysis approach. Statistical tests using test analysis approach residual β coefficient values obtained variable user satisfaction audit services with a negative value with a significance level of less than 0.05. A B S T R A K Penelitian ini menguji peran kualitas audit sbegai variabel pemoderasi pada pengaruh industry expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit pada PT. Pertani Persero Indonesia. Pengujian dilakukan pada 90 responden yang datanya lengkap dan dapat dianalisis. Teknik pengujian variable pemoderasi menggunakan teknik residual model, dimana variable dikatakan sebagai moderator bila pengaruh terhadap nilai residual model utamanya negative dan signifikan. Hasil penelitian menunjukkan bahwa kualitas audit terbukti memoderasi pengaruh expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit. Hasil penelitian diharapkan memberikan kontribusi secara empiris bahwa kualitas audit merupakan hal penting yang mampu menentukan kepuasan pengguna jasa audit. JEL Classification: M42, H83

Pertumbuhan Arus Kas, Pertumbuhan Laba, Inflasi, Suku Bunga, Nilai Kurs dan Return Saham pada Badan Usaha Milik Negara di Bursa Efek Indonesia Moh. Abror; Dadang Sadeli
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 02 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT The study aims to analyze the effect of cashflow growth, earning growth, inflation, interest rates and exchange rates to stock return BUMN. The sample selection is done by using purposive sampling method. Acquired a total sample of 15 companies of 19 state-owned companies listed in Indonesia Stock Exchange during the period 2009 - 2012. This study used multiple linear regression analysis techniques to examine the effect of the independent variable on the dependent variable. Based on the results of the study, there were no variables that deviated of the classical assumption, it indicates that the available data are qualified to use a multiple linear regression model. The results showed that the growth in cash flow, earnings growth, interest rates and exchange rates had no significant effect on stock returns. The study able to show that the interest rate significant positive effect on stock returns. ABSTRAK Penelitian bertujuan untuk menganalisis pengaruh pertumbuhan arus kas, pertumbuhan laba, inflasi, suku bunga dan nilai kurs terhadap return saham BUMN. Pemilihan sampel dilakukan dengan menggunakan purposive sampling method. Diperoleh jumlah sampel sebanyak 15 perusahaan dari 19 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2009 – 2012. Penelitian ini menggunakan teknik analisa regresi linear berganda untuk menguji pengaruh variable independen terhadap variable dependen. Berdasarkan hasil penelitian, tidak ditemukan variabel yang menyimpang dari asumsi klasik, hal ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model persamaan regresi linier berganda. Hasil penelitian menunjukkan bahwa pertumbuhan arus kas, pertumbuhan laba, suku bunga dan nilai kurs tidak berpengaruh signifikan terhadap return saham. Penelitian berhasil membuktikan bahwa suku bunga berpengaruh positif signifikan terhadap return saham BUMN. JEL Classification: G14, G30

Analisis Faktor - Faktor yang Mempengaruhi Terjadinya Fraud Asep Suryana; Dadang Sadeli
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 2 No 02 (2015)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T Fraud can happen in the work environment in field of education. The purpose of this study was to demonstrate and explain empirically that there is the influence of the working environment, personal attitude and administration system against fraud. The study was conducted by survey method. Samples are 84 administrative employees and teachers in SMA and SMK Sukabumi. Testing is done by multiple linear regression analysis. Instruments adopted from previous research. Validity and reliability tests conducted before hypothesis test. The research proves that the work environment against fraud. Personal influence attitude and system administration against fraud is not proven significantly. A B S T R A K Kecurangan dapat terjadi di lingkungan kerja di bidang pendidikan. Tujuan penelitian ini adalah untuk membuktikan dan menjelaskan secara empiris bahwa ada pengaruh lingkungan kerja, personal attitude dan sistem administrasi terhadap fraud. Penelitian dilakukan dengan metode survey. Sampel adalah 84 pegawai tata usaha dan guru di SMAN dan SMKN Sukabumi. Pengujian dilakukan dengan uji regresi liner berganda. Instrumen diadopsi dari peneliti sebelumnya. Uji validitas dan reliabilitas dilakukan sebelum dilakukan uji hipotesis. Hasil penelitian membuktikan bahwa lingkungan kerja terhadap fraud. Pengaruh personal attitude dan sistem administrasi terhadap fraud tidak terbukti secara signifikan. JEL Classification: H22, I22

Dukungan Manajemen Puncak, Kemampuan Teknik, Pelatihan Karyawan dan Kinerja Sistem Informasi Akuntansi Perbankan Dwinanto Priyo Susetyo; Dadang Sadeli; Surtikanti Surtikanti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T This research is motivated by a number of banking companies are less able to provide good service to customers, especially relating to electronic transactions. The purpose of this study was to determine the effect of top management support, technical capabilities and training of employees on the performance of accounting information systems. This study used a survey by distributing questionnaires by 73 bank’s employees as of accounting information systems. The test results show that support of top management and the ability of users of information systems affect the performance of accounting information systems but employee training has no effect on the performance of accounting information systems. A B S T R A K Penelitian ini dilatarbelakangi oleh banyaknya perusahaan perbankan yang kurang dapat memberikan pelayanan yang baik terhadap nasabah khususnya yang berhubungan dengan transaksi elektronik. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh dukungan manajemen puncak, kemampuan teknik dan pelatihan karyawan terhadap kinerja sistem informasi akuntansi. Penelitian ini menggunakan survei dengan menyebarkan kuesioner sebanyak 73 pegawai bank di wilayah Sukabumi. Sampel yang diambil dari populasi tersebut adalah pemakai sistem informasi akuntansi. Hasil pengujian menunjukkan bahwa dukungan manajemen puncak dan kemampuan pemakai sistem informasi berpengaruh terhadap kinerja sistem informasi akuntansi tetapi pelatihan karyawan tidak berpengaruh terhadap kinerja sistem informasi akuntansi. JEL Classification: M53, M41

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