Articles
Pengaruh Intellectual Capitalidan Spesialisasi Industri Auditor terhadap Integritas Laporan Keuangan
Anita Fitriana Nugraha Sidik;
Pupung Purnamasari;
Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press
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DOI: 10.29313/bcsa.v3i1.6303
Abstract. The purpose of this research is to find the effect of intellectual capital and industrial auditor specialization on the integrity of financial reports in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2021. This research is important because financial reports are information containing the company's financial performance that can help users of financial statements to make economic decisions. Therefore financial reports must be free from misstatements and in accordance with accounting standards. However, there are still cases where financial reports are not presented with integrity, so companies can take advantage of users in making decisions. The sample was selected using a purposive sampling method with a total of 55 observations as a sample. The research method used is descriptive verification research method with a quantitative approach. Hypothesis testing was carried out using multiple linear regression methods using SPSS version 25 software. The results showed that the intellectual capital and auditor industry specialization has a significant effect on the integrity of financial statements. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital dan spesialisasi industri auditor terhadap integritas laporan keuangan pada perusahaan manufaktur subsektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017 – 2021. Penelitian ini penting dilakukan karena laporan keuangan merupakan informasi yang memuat kinerja keuangan perusahaan yang dapat membantu para pengguna laporan keuangan untuk mengambil keputusan ekonomi. Oleh sebab itu laporan keuangan harus bebas dari salah saji dan sesuai dengan standar akuntansi. Namun, masih terdapat kasus perusahaan yang tidak menyajikan laporan keuangan yang berintegritas, sehingga dapat menyesatkan pengguna dalam mengambil keputusan. Sampel dipilih dengan menggunakan metode purposive sampling dengan sampel penelitian berjumlah 55 pengamatan. Metode penelitian yang digunakan adalah metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan metode regresi linear berganda menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel intellectual capital dan spesialisasi industri auditor berpengaruh signifikan terhadap integritas laporan keuangan.
Pengaruh Ketaatan Aturan Akuntansi dan Perilaku Tidak Etis terhadap Penyalahgunaan Aset
Velinda Rachmawati;
Pupung Purnamasari;
Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press
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DOI: 10.29313/bcsa.v3i1.6314
Abstract. The purpose of this study is to investigate how unethical behavior and accounting rules affect asset misuse. This study's participants are city-based Bank Central Asia employees. A purposive proportional simple random sampling method was used to select the sample. In this study, the finance and accounting staff, internal audit staff, and cash staff were selected at random from the existing population, giving a total of 37 respondents to the study. The descriptive method with a verification approach was used in this study. sources of data that are derived from primary data that are directly derived from respondents. The reliability and the classical assumption test have been validated using the SPSS 23 program and the multiple linear regression analysis technique. This study shows that (1) Asset Misappropriation is influenced by unethical behavior, and (2) Asset Misappropriation is influenced by compliance with accounting rules. Abstrak. Tujuan dari penelitian ini adalah untuk menguji besarnya pengaruh ketaatan aturan akuntansi dan perilaku tidak etis terhadap penyalahgunaan aset. Populasi yang dimuat dalam penelitian ini adalah karyawan pada Bank Central Asia di Kota Bandung. Menggunakan sampel dengan teknik purposive proportional simple random sampling, yaitu penentuan sampel dengan pertimbangan tertentu dalam penelitian ini adalah staf keuangan dan akuntansi, audit internal, dan staf kas dipilih secara acak dari populasi yang ada didapati jumlah sampel sebanyak 37 responden. Metode yang dipakai dalam penelitian ini merupakan metode deskriptif dengan pendekatan verifikatif. Sumber data yang diperoleh berasal dari data primer yang diperoleh langsung melalui responden. Teknik analisis data menggunakan analisis regresi linier berganda dengan program SPSS 23 serta telah diuji validitas reliabilitas, dan uji asumsi klasik. Penelitian ini menunjukkan bahwa (1) Ketaatan aturan akuntansi tidak berpengaruh terhadap penyalahgunaan aset, (2) Perilaku tidak etis berpengaruh terhadap penyalahgunaan aset.
Pengaruh Time Budget Pressure dan Sifat Machiavellian terhadap Perilaku Disfungsional Auditor
Aila Ning Azka Mas Hasya;
Pupung Purnamasari;
Mey Maemunah
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press
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DOI: 10.29313/bcsa.v3i1.6665
Abstract. Auditors in carrying out audits of financial statements often feel that there is pressure over time which can lead to behavior that deviates from what it should be. Individuals who commit this deviant behavior have violated the code of ethics that should be owned by a professional auditor. Creating professional auditor behavior is one way that can be done as a form of avoiding the occurrence of deviant behavior in an audit (dysfunctional audit behavior). Researchers used a descriptive verification method using a quantitative approach. The population selected in this study is an external auditor who works at a Public Accountant Office in the city of Bandung with the criteria of being active and having at least 2 years of work experience. Using the sampling technique, namely Non Probability Sampling, 31 respondents were obtained as a sample. The data collection technique used in this study was a questionnaire. The data analysis technique used in this study is using multiple regression analysis with the help of SPSS software version 27.0. The results of testing the hypothesis of this study are: Time Budget Pressure has no significant effect on auditor dysfunctional behavior. Machiavellian nature has a significant effect on the auditor's dysfunctional behavior. Abstrak. Auditor dalam melaksanakan pemeriksaan laporan keuangan seringkali merasa adanya tekanan atas waktu yang dapat menimbulkan perilaku yang menyimpang dari yang seharusnya. Individu yang melakukan perilaku menyimpang ini telah melanggar kode etik yang seharusnya dimiliki oleh seorang professional auditor. Menciptakan perilaku professional auditor merupakan salah satu cara yang dapat dilakukan sebagai bentuk menghindari terjadinya perilaku menyimpang dalam audit (dysfunctional audit behavior). Peneliti menggunakan metode deskriptif verifikatif dengan menggunakan pendekatan kuantitatif. Populasi yang dipilih dalam penelitian ini adalah auditor eksternal yang bekerja di Kantor Akuntan Publik di Kota Bandung dengan kriteria yang masih aktif bekerja dan memiliki pengalaman kerja minimal 2 tahun. Dengan teknik pengambilan sampel yaitu Non Probability Sampling diperoleh jumlah sampel penelitian sebanyak 31 responden. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Adapun teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi berganda dengan bantuan software SPSS versi 27.0. Hasil pengujian hipotesis dari penelitian ini adalah : Time Budget Pressure tidak berpengaruh signifikan terhadap perilaku disfungsional auditor. Sifat Machiavellian berpengaruh signifikan terhadap perilaku disfungsional auditor.
Pengaruh Kepemilikan Asing, Political connection dan Ukuran Perusahaan terhadap Pemilihan Auditor Eksternal
Tasya Permatasari;
Pupung Purnamasari
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press
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DOI: 10.29313/bcsa.v3i1.7074
Abstract. This research is based on the important role of external audits in carrying out the oversight function to improve optimal governance. A large number of external auditors currently results in varying audit quality, so companies need to select external auditors. This study aims to determine the effect of foreign ownership, political connection, and company size on the selection of external auditors. The research method used is a verification method with a quantitative approach. This research was conducted on banking industry companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a population of 47 companies. By using a purposive sampling technique, obtained as many as 95 companies as research samples. Data sources are obtained using secondary data through the company's annual report. The technique used to analyze the data is logistic regression with the help of IBM SPSS Statistics version 23 software. The test results show that foreign ownership, political connections, and company size influence the selection of external auditors. Abstrak. Penelitian ini didasarkan peranan penting audit eksternal dalam menjalankan fungsi pengawasan guna meningkatkan tata kelola yang optimal. Banyaknya jumlah auditor eksternal saat ini mengakibatkan kualitas audit pun bervariasi sehingga perusahaan perlu melakukan pemilihan auditor eskternal. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan asing, political connection dan ukuran perusahaan terhadap pemilihan auditor eksternal. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Penelitian ini dilakukan pada perusahaan industri perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021 dengan populasi sebanyak 47 perusahaan. Dengan menggunakan teknik purposive sampling, diperoleh sebayak 95 perusahaan yang menjadi sampel penelitian. Sumber data diperoleh menggunakan data sekunder melalui annual report perusahaan. Teknik yang digunakan untuk menganalisis data adalah regresi logistik dengan alat bantu software IBM SPSS Statistics versi 23. Hasil pengujian menunjukkan bahwa kepemilikan asing, political connection dan ukuran perusahaan berpengaruh terhadap pemilihan auditor eksternal.
Pengaruh Etika Profesi dan Profesionalisme Auditor terhadap Efektivitas Pencegahan Fraud
Fenna Dwiputri;
Pupung Purnamasari;
Mey Maemunah
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press
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DOI: 10.29313/bcsa.v3i1.7000
Abstract. Fraud itself has become a phenomenon in both developing and developed countries. Fraud occurs in the private sector and government sector in State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD). Fraud includes intentional acts of misappropriation, as in general, dishonesty in the form of an intentional deception or misrepresentaton of a material fact. The objective of this research is to determine the effect of Professional Ethics and Auditor Professionalism on the Effectiveness of Fraud Prevention, either partially or simultaneously. The research method used in this research is descriptive and verification. Data analysis technique using multiple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing. Based on the results of the study, it shows that partially Positional Ethics has a positive and significant effect on Fraud Prevention, Auditor Professionalism has a positive and significant effect on Fraud Prevention. Simultaneously it shows that Professional Ethics and Auditor Professionalism simultaneously influence Fraud Prevention. Abstrak. Kecurangan (fraud) sendiri sudah menjadi suatu fenomena baik di Negara berkembang maupun Negara maju. Fraud terjadi di sektor swasta dan sektor pemerintahan pada Badan Usaha Milik Negara (BUMN) dan Badan Usaha Milik Daerah (BUMD). Fraud termasuk tindakan penyelewengan yang dilakukan secara sengaja, sebagaimana pada umumnya, ketidakjujuran dalam bentuk suatu penipuan yang disengaja atau kesalahan penyajian yang dikehendaki atas suatu fakta yang berupa material Tujuan penelitian adalah untuk mengetahui pengaruh Pengaruh Etika Profesi dan Profesionalisme Auditor Terhadap Efektivitas Pencegahan Fraud, baik secara parsial maupun secara simultan. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dan Verifikatif. Teknik analisis data menggunakan analisis regresi linear berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis.Berdasarkan hasil penelitian menunjukkan bahwa secara parsial Etika Profesi berpengaruh positif dan signifikan terhadap Pencegahan Fraud, Profesionalisme Auditor berpengaruh positif dan signifikan terhadap Pencegahan Fraud. Secara simultan menunjukkan bahwa Etika Profesi dan Profesionalisme Auditor secara simultan bersama-sama berpengaruh terhadap Pencegahan Fraud.
FINANCIAL STATEMENT FRAUD USING REVISED BENEISH M-SCORE MODEL: EVIDENCE IN BANKING INDONESIA
Pupung Purnamasari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
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DOI: 10.35310/accruals.v7i01.1035
The purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021. This study uses the Beneish model to classify banks as fraudulent and non-fraud. Then, the probit regression model is applied based on the results of the Beneish model to reclassify a bank as fraud or vice versa. The study revealed that the number of banks that were detected as experiencing the possibility of fraud was 41 banks for 5 years using the Beneish M-Score model approach. Then the results of testing using the Beneish M-Score which has been revised according to the characteristics of the banking itself are as many as 56 banks which have indicated that they have experienced fraud for 5 years. This study contributes to the fraud literature by providing evidence that fraud is widespread in the banking sector in Indonesia even though banks have strict regulations
EARLY WARNING SYSTEM: THE ROLE OF WHISTLE-BLOWERS TO REDUCE CORRUPTION IN INDONESIA AND MALAYSIA
Pupung Purnamasari
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia
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DOI: 10.23969/jrak.v15i1.6917
This study aims at intending to compile arrangements for early warning against corruption through the activities of informants overseen by the Whistleblowing Protection Act. However, the commitment to eradicate moral decline was the obligation of Indonesian and Malaysian citizens. It is also to distinguish how the Whistle-blowing Protection Act can be used as an initial notification toward acts of corruption. The population used was 260 respondents, of which 130 were from Indonesia and 130 were from Malaysia and used the SEM-AMOS v25 analysis tool. The results of this study indicated that the Whistle-blowing Protection Act is a model of the early notification framework and Pentahelix, especially in preventing fraud and acts of corruption.
Autokorelasi Laba Dan Volatilitas Laba: Peningkat Audit Delay?
Rini Lestari;
Pupung Purnamasari;
Edi Sukarmanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang
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DOI: 10.22219/jrak.v12i2.21616
This study aims to test the effect of earnings autocorrelation and earnings volatility on audit delay. In the process of the test, researchers used multiple regression analysis using a research sample of 105 manufacturing companies or 525 observations with the observation range of 2015 – 2019. The result, it showed that earnings autocorrelation had an effect on increasing audit delay. It is similar that the earnings correlation which also affects audit delays. The results of this study provide implications that auditors must be more careful in carrying out the audit process, especially in capturing earnings information from time to time. This is because earnings are the information that is often used by the users in assessing a company and used to manipulate earnings. For future research, it is suggested to use specialist industrial auditors as a coding variable in an effort to suppress the occurrence of long audit delays
Financial Distress Dan Opini Audit Terkait Going Concern: Moderasi Penerapan Turnaround Strategy
Pupung Purnamasari;
Faradissa Abia Nashwa;
Devianti Yunita Harahap;
Rini Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang
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DOI: 10.22219/jrak.v13i1.25656
Purpose: The auditor is responsible for assessing the appropriateness of using the going concern assumption and providing conclusions regarding material uncertainties that cause business continuity to be disrupted. The purpose of this research is to assess the direct and indirect effect of financial distress on the providing of audit opinion related to going concern through the turnaround strategy plan. Methodology/approach: The sample used in this study consisted of 46 energy sector companies listed on the IDX during 2015 – 2019. The hypothesis testing in this study used PLS-SEM. The method used in this research is quantitative method, descriptive statistics with secondary data as a data source. Findings: The results of the study showed that financial distress has a significant direct or indirect effect on the providing of audit opinions related to going concern. Financial distress has a greater influence on the provision of an audit opinion regarding going concern if it is mediated by the management plan. Simultaneously financial distress and turnaround strategy plan are able to explain the audit opinion related to going concern by 66.6%, while the remaining 33.4% is explained by other factors not included in this study. Practical implications: This research proves that the auditor has considered material doubts about the company's financial factors and the plan to implement a turnaround strategy in providing audit opinions related to going concern. Originality/value: Auditor skepticism in providing audit opinions by considering the management turnaround strategy plan.
Pengaruh Disiplin Kerja dan Motivasi Kerja terhadap Kinerja Karyawan
Fauzia Afriyani;
Pupung Purnamasari;
Yenik Pujowati;
Jhon Sepron Defretus Liem;
Helmi Ali
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia
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Penelitian ini bertujuan untuk mengemukakan pengaruh disiplin kerja dan motivasi kerja terhadap kinerja karyawan pada Wahana Visi Indonesia. Populasi dalam penelitian ini adalah para karyawan yang aktif bekerja. Sampel diperoleh 32 responden. Variabel independen dalam penelitian ini adalah disiplin kerja dan motivasi kerja, sedangkan yang menjadi variabel dependen adalah kinerja karyawan. Instrumen dalam penelitian ini menggunakan kuesioner yang kemudian diolah dengan menggunakan software aplikasi IBM SPSS versi 26. Untuk menganalisis data menggunakan regresi linear berganda. Hasil penelitian ini secara parsial bahwa disiplin kerja berpengaruh positif dan signifikan terhadap keputusan pembelian dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Secara simultan pengujian hasil penelitian menunjukkan bahwa disiplin kerja dan motivasi kerja berpengaruh positif signifikan terhadap kinerja karyawan.