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All Journal AKUNTABILITAS ETIKONOMI Infestasi Jurnal Kajian Akuntansi Shirkah: Journal of Economics and Business EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Syntax Idea Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti

Reskino, -

Accounting Department, Faculty Of Economics And Business, Syarif Hidayatullah State Islamic University Jakarta

Author-ID : 2585765

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Social Sciences

Published : 13 Documents Claim Missing Document

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Articles

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Pengaruh Organizational Justice Dan Religiosity Terhadap Employee Fraud Dengan Dimediasi Whistleblowing Intention Erine Saskia Anggraini; Reskino Reskino
Akuntabilitas Vol 13, No 2 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i2.16857

This study aims to examine the influence of organizational justice and religiosity on employee fraud mediated by whistleblowing intention. This study uses primary data by distributing questionnaires to employees who work in Islamic banks in the DKI Jakarta area. Sampling was done using the purposive sampling method. This study used sample of 71 respondents. The data analysis method that used as Partial Least Square (PLS)-SEM with the help of data analysis tool SmartPLS 3.0. The results of this study indicate that religiosity shows significant effect on whistleblowing intentions. Organizational justice unable to contribute significantly to whistleblowing intention. Whistleblowing intention have a significant effect on employee fraud. Organizational justice and religiosity unable to contribute significantly to the employee fraud. Furthermore, religiosity significantly influence on employee fraud through whistleblowing intentions. Organizational justice unable to contribute significantly to employee fraud through whistleblowing intentions

PENGARUH BUDAYA ORGANISASI, PELAKSANAAN TANGGUNG JAWAB, OTONOMI KERJA, DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Jakarta) Syauffa Pratiwi; Reskino Reskino
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This research purposed to examine the effect of organizational culture, exercised responsibility, job autonomy and role ambiguity to job performance auditor. Respondents in this research were auditors who work in public accounting firms in Jakarta. Based on purposive sampling method, total sample in this research was 133 respondents of 33 public accounting firms in Jakarta. Hypothesis in this research used multiple regression analysis.The results of this research indicate that organizational culture, exercised responsibility, and job autonomy positive and significant effect on job performance auditor, while role ambiguity based on data collected failed to prove the link between the ambiguities of the role and performance of auditors. Or in other words, the sample can not be generalized to the study population.DOI: 10.15408/akt.v9i1.3585

PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN PADA UIN SYARIF HIDAYATULLAH Reskino Reskino; Wilda Farah
ETIKONOMI Vol. 11, No. 1, April 2012
Publisher : Faculty of Economic and Business

This research examines the effect budget goal clarity on UIN Syarif Hidayatullah Jakarta budgetary slack and tries to understand the influences of organizational commitment on the relation of budget goal clarity as well as UIN Syarif Hidayatullah Jakarta budgetary slack. The subjects of this study are structural functionary there are in Rectorat, Internal Audit Unit, eleven faculty, PostGraduate, Syahida Inn, general library of UIN Syarif hidayatullah Jakarta. The analysis method on this research is regression analysis. The results show that budget goal clarity were influenced by the local government institution’s budgetary slack. Then organizational commitment act as moderating variable in the relation of budget goal clarity with local government institution’s budgetary slack.DOI: 10.15408/etk.v11i1.1870

KAJIAN EMPIRIS BEBAN PAJAK TANGGUHAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA - Reskino; Issan Chairul Imam
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1800

This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactur industries sampled in this study were 78 companies with 4 years observation. Based on purposive sampling method, sample consist of 312 financial statement in this research. Hypothesis in this research are tested by logistic regression analytical method.Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management.

ANALISIS FRAUD TENDENCY MELALUI PENDEKATAN PENTAGON FRAUD: UNETHICAL BEHAVIOR SEBAGAI MEDIATOR Reskino Reskino; Harnovinsah Harnovinsah; Siti Hamidah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Studi ini mengkaji kecenderungan fraud melalui perilaku tidak etis sebagai mediator. Penelitian ini merupakan penelitian kuantitatif. Data dikumpulkan melalui kuesioner terstruktur dari 118 responden staf keuangan yang bekerja di perbankan syariah dan asuransi syariah di DKI Jakarta. Metode analisis data yang digunakan adalah Partial Least Square (PLS) -SEM dengan bantuan alat analisis data SmartPLS 3.0. Temuan dari penelitian ini menunjukkan adanya hubungan yang signifikan antara kompetensi dan moralitas individu terhadap perilaku tidak etis. Kompetensi dan moralitas individu tidak berpengaruh signifikan terhadap kecenderungan kecurangan. Perilaku tidak etis berpengaruh signifikan terhadap kecenderungan kecurangan. Selanjutnya kompetensi dan moralitas individu berpengaruh signifikan terhadap kecenderungan kecurangan melalui perilaku tidak etis. Penelitian ini menyimpulkan bahwa seseorang memiliki kompetensi yang cukup, maka akan menjauhkannya dari perilaku tidak etis sehingga kecenderungan kecurangan dapat dihindari. Selain itu, moralitas individu perbankan syariah dan staf keuangan asuransi syariah dapat mencegah perilaku tidak etis sehingga kecenderungan fraud dapat diminimalisir secara signifikan.

Zakat and Islamic Corporate Social Responsibility: Does It Take Effect to the Performance of Shari’a Banking? Ichwan Sidik; Reskino Reskino
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : IAIN Surakarta

The less than optimal regulation of zakat companies in sharia banking in Indonesia has been salient to the background of this research. This study aims to examine the influence of zakat and Islamic corporate social responsibility (ICSR) to the reputation and performance of companies. Sample data was selectively gathered from 10 sharia banks in Indonesia from 2011 to 2014. Normality test and logistic regression are used to test the effect of zakat on company reputation, the influence of ICSR on company reputation, the influence of zakat on company performance, and the influence of ICSR on corporate performance. The results show that zakat has a positive influence on and is significant to a company's reputation, that ICSR has a positive influence on and is significant to a company's reputation, that zakat has a positive influence and significant impact on the performance of a company, and that ICSR has a positive relation, but no significant effect on company performance. These findings indicate the importance of paying zakat and ICSR as a business strategy for the sharia banking market in Indonesia today. Keywords: zakat, Islamic corporate social responsibility, company performance

The Role of Strategic Management in Improving the Quality of Accounting Information Systems at Insurance Companies in Indonesia Reskino Reskino
Indonesian Management and Accounting Research Vol. 20 No. 2 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

This study aims to test the role of strategic management in improving the quality of accounting information system. Subject of this research is an insurance company in Indonesia with the number of samples of 35 insurance companies. Sample is an insurance companies consisting of life insurance companies, general insurance companies and state-owned insurance companies in Indonesia are listed in Financial Services AuthorityÂ The results of statistical tests show that the influence of strategic management on the quality of accounting information systems is significant. Thus it is concluded that the Strategic Management affect the quality of accounting information systems. Implementation of Strategic management in improving the quality of accounting information systems can be done by adopting changes in policies and rules both coming from internal and external environment. Furthermore, information systems can describe the mission and support the organization's goals to achieve competitive advantageÂ The research of strategic management on accounting information systems in insurance companies has not been much studied and currently still requires in-depth study on the role of strategic management on the quality of accounting information systems. With different times and places make this research different research instruments with indicators that match the phenomenon that occurs today so that it can answer the problems that occur.Â Key words: Strategic Management, Quality of Accounting Information System, Value Added, Performance of the company

Apakah Good Corporate Governance Memoderasi Hubungan Kecenderungan Kecurangan Manajemen terhadap Fraudulent Financial Statement? Reskino Reskino; Mulia Saba Bilkis
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.7471

AbstractThis study aims to examine the effect of management fraud tendencies as proxied by the fraud triangle dimensions (pressure, opportunity, rationalization) on fraudulent financial statements as proxied by earnings management, with good corporate governance as a moderating variable. BUMN listed on the Indonesia Stock Exchange for the period 2017-2021 is the population in the study. Purposive sampling became the sampling technique used in the study and obtained as many as 95 units of sample data. Based on the tests conducted using SmartPLS, it can be concluded that of the three elements of the fraud triangle, only pressure and opportunity have a significant influence on fraudulent financial statements. Meanwhile, the rationalization has not been able to contribute significantly to fraudulent financial statements. It seems that rationalization is the tendency of management to commit fraud. Furthermore, good corporate governance has not been able to strengthen or weaken the relationship between the tendency of management fraud and fraudulent financial statements. The results of this study can be used as valuable feedback to reduce the tendency of management fraud in BUMN.Keywords: Good corporate governance; Earning management; Fraudulent financial statement; Pressure; Opportunity; RationalizationÂ AbstrakPenelitian ini bertujuan untuk menguji pengaruh faktor kecenderungan kecurangan manajemen yang diproksikan dengan dimensi triangle fraud (pressure, opportunity, rationalization) terhadap fraudulent financial statement yang diproksikan dengan earnings management, dengan good corporate governance sebagai variable moderasi. BUMN yang tedaftar di Bursa Efek Indonesia periode 2017-2021 adalah populasi dalam penelitian. Purposive sampling menjadi teknik pengambilan sampel yang digunakan dalam penelitian dan memperoleh sebanyak 95 unit data sampel. Berdasarkan pengujian yang dilakukan dengan menggunakan SmartPLS maka dapat disimpulkan bahwa dari tiga elemen fraud triangle hanya pressure dan opportunity yang memiliki pengaruh signifikan terhadap fraudulent financial statement. Sementara rationalization belum mampu berkontribusi secara significant terhadap fraudulent financial statement. Selanjutnya Good corporate governance belum mampu memperkuat maupun memperlemah hubungan antara kecendrungan kecurangan manajemen dengan fraudulent financial statement. Hasil penelitian ini dapat digunakan sebagai umpan balik yang berharga untuk menurunkan kecendrungan kecurangan manajemen di BUMN.Kata kunci: Kecurangan laporan keuangan; Manajemen laba; Peluang; Rasionalisasi; Tata kelola perusahaan; Tekanan

PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT: THE EFFECT OF TIME BUDGET PRESSURE, TASK COMPLEXITY, LOCUS OF CONTROL, AND PROFESSIONAL ETHICS ON DYSFUNCTIONAL AUDIT BEHAVIOR Rohani Libra Siagian; Mukhlasin Mukhlasin; Reskino Reskino; Renato Sitompul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.356-370

In auditing, an auditor must always be guided by audit standards to maintain the quality of the audit results so they can be free from material misstatement. However, internal and external environmental factors may lead auditors to deviant behavior. Thus, this study examines the effect of time budget pressure, task complexity, locus of control, and professional ethics on dysfunctional audit behavior. The survey method was used for 40 respondents of BPK RI Representative of DKI Jakarta auditors through a questionnaire instrument with a convenience sampling approach. Data analysis uses ordinary least squares (OLS) in testing the four hypotheses proposed. The results showed that locus of control and task complexity positively affected dysfunctional audit behavior. Meanwhile, professional ethics has a negative effect on audit dysfunctional behavior. In addition, the results also show that time budget pressure does not affect dysfunctional audit behavior. The overall research results indicate that there is a need to re-evaluate the time and budgetary pressures of audit implementation by BPK personnel to mitigate the potential for deviant behavior.

PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI Megawati Anggoe; Reskino Reskino
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15818

The aims of this research were to verify the effect of Internal control, Whistleblowing system, and organizational commitment on Fraud prevention; and to verify whether individual morality moderate the effect of Internal control, Whistleblowing system, and organizational commitment on Fraud prevention. The research method uses explanatory research, data collection techniques use primary data obtained from distributing questionnaires. The research sample consisted of 100 employees at state-owned banks consisting of Bank BNI, Bank BRI, Bank BTN, and Bank Mandiri. Data analysis techniques were carried out with the help of statistics, namely Structural Equation Modeling (SEM). The results of the study show that internal control, whistleblowing systems, organizational commitment, and individual morality have an effect on fraud prevention. Meanwhile, individual morality is able to moderate the influence between internal control, whistleblowing system, and organizational commitment to fraud prevention. Meanwhile, the magnitude of the influence of fraud prevention can be explained from the presence of internal controls, white blowing systems, and organizational commitment, as well as the moderating effect of individual morality at 81.2%.

Co-Authors Erine Saskia Anggraini Harnovinsah Harnovinsah Ichwan Sidik Issan Chairul Imam Megawati Anggoe Mukhlasin Mukhlasin Mulia Saba Bilkis Nadia Tri Silvi Puji Sugiarto Rafrini Amyulianthy Renato Sitompul Rohani Libra Siagian Siti Hamidah Syauffa Pratiwi Wilda Farah

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