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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Kuantitatif Terapan Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Ilmu Sosial dan Humaniora The Indonesian Accounting Review Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) International Journal of Social Science and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Perspektif Akuntansi Jurnal Bingkai Ekonomi (JBE) Behavioral Accounting Journal Jurnal Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
David Adechandra Ashedica Pesudo
Universitas Kristen Satya Wacana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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WHISTLEBLOWING INTENTION IN ORGANIZATIONAL JUSTICE & ETHICAL CLIMATE: AN EXPERIMENTAL STUDY Setiawan, Jonathan Wiyarta; Utami, Intiyas; Pesudo, David Adechandra Ashedica
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1023.02 KB) | DOI: 10.22219/jrak.v10i1.10394

Abstract

Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many factors, among them are organizational justice and ethical climate. Organizational justice consists of distributive justice, procedural justice and interactional justice, while ethical climate consists of egoism, benevolence and principle of ethical climate. This research was conducted to examine employees’ tendencies to show their whistleblowing intentions when faced with organizational justice and ethical climate. Laboratory study was used as the type of this research that was administered at one of private universities in Yogyakarta and this research used 115 bachelor students majoring in accounting as the subjects of this research and generated 63 usable data. This research used 3x3 between subjects experiment as the design of the research and manipulated organizational justice and ethical climate. The results show that subjects who experienced distributive justice and benevolence of ethical climate had higher employees’ tendencies to show whistleblowing intentions than subjects who experienced procedural justice and interactional justice and ethical climate of egoism and ethical climate of benevolence .
PENGARUH TEKANAN, KESEMPATAN, RASIONALISASI DAN KEMAMPUAN TERHADAP KECENDERUNGAN APARATUR SIPIL NEGARA DALAM MELAKUKAN KECURANGAN AKUNTANSI STUDI EMPIRIS SATUAN KERJA PERANGKAT DAERAH KABUPATEN BOLAANG MONGONDOW TIMUR Hormati, Gerry Antonio; Adechandra, David; Pesudo, Ashedica
Jurnal Ilmiah Akuntansi dan Humanika Vol 9, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v9i2.20583

Abstract

Peneletian ini bertujuan untuk mengetahui pengaruh tekanan secara financial, kesempatan, rasionalisasi dan kemampuan terhadap kecenderungan aparatur sipil negara dalam melakukan kecurangan akuntansi. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner yang disebarkan ke 100 responden dengan menggunakan teknik slovin sampling. Responden dalam penelitian ini adalah satuan kerja perangkat daerah Kabupaten Bolaang Mogondow Timur. Penelitian ini menggunakan metode kuantitatif dan teknik analasis data regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa tekanan secara financial, kesempatan dan rasionalisasi berpengaruh negatif terhadap kecenderungan aparatur sipil negara dalam melakukan kecurangan akuntansi sedangkan kemampuan berpengaruh positif terhadap kecenderungan kecurangan aparatur sipil negara dalam melakukan kecurangan akuntansi.
Pengaruh Independence Commitment dan Orientasi Etika pada Intensi Melakukan Whistleblowing dengan Moral Reasoning menjadi Variabel Moderasi Alfi Syahr, Oryza Daffa; Ashedica Pesudo, David Adechandra
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 2 (2021): Juli
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v5i2.33534

Abstract

This study aimed to determine the effect of ethical orientation and independence commitment to the intention to do whistleblowing with moral reasoning as a moderating variable for active undergraduate students of the Faculty of Economics and Business, Universitas Kristen Satya Wacana. This study uses a quantitative descriptive approach, where a questionnaire is used as a research instrument. The sample technique used was purposive sampling in order to obtain a sample of 272 students as respondents in this study. The results of this study indicate that Independence commitment has a significant positive effect on the intention to do whistleblowing, with a low significant level, ethical orientation does not affect the intention to do whistleblowing, and moral reosing cannot moderate the relationship between the two independent variables on the intention to do whistleblowing on students for undergraduate students of  Faculty of Economics and Business, Universitas Kristen Satya Wacana.
The influence of the work environment, financial rewards and type A personality on the choice of a public accountant career (a case study of UKSW FEB Salatiga Accounting Students) Rerung, Faneshia Tangke; Ashedica pesudo, David Adechandra
International Journal of Social Science and Business Vol 5, No 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.38541

Abstract

The influence of work environment, financial rewards and personality type A on the choice of a public accountant career. This research aims to determine the effect of the work environment, financial rewards, and type A personality on the choice of a public accountant career. The subjects of this study were accounting students, Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana class of 2017 and 2018. This study used a quantitative approach with a linear regression testing method. The sample of this study was 182 respondents. 79 respondents obtained the distribution of data acquisition from the 2017 class and 103 respondents from the 2018 batch. The data was obtained by distributing questionnaires through the google form. Based on the t-test, it can be concluded that the work environment has a positive effect on the choice of a public accountant career, financial rewards have no effect on the choice of a public accountant career, and type A personality has a positive effect on the choice of a public accountant career.
PEMAHAMAN AKUNTANSI DAN AKUNTABILITAS MAHASISWA PENERIMA BEASISWA (Studi pada Mahasiswa Fakultas Ekonomika dan Bisnis UKSW) David Adechandra A. Pesudo; Maylinda Adriani Putri; Supatmi Supatmi
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 1 (2016): VOL. 5 NO. 1 EDISI MEI 2016
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.903 KB)

Abstract

The purpose of this study is to describe the level of accounting comprehension and the accountability of educational fee and to describe the relationship between the level of accounting comprehension and the accountability of educational fee. This is a descriptive study by using the primary data which were collected by distributing the questionnaires and doing the interview with the respondents, the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship. The results from 82 respondents showed that their average level of accounting comprehension was on the less comprehend range (64,02) with the accountability of educational fee was on the accountable range (82,40). Based on the correlation test, there was no correlation between the level of accounting comprehension and the accountability of educational fee. The result of this study also confirmed that the accountable behavior of the students of Economics and Business Faculty of Satya Wacana Christian University who are obtaining the scholarship was included in the second intention factor of the planned behavior theory which is called the normative beliefs. In this case, they behaved to be accountable because of the third party’s encouragement and based on their own agreement.  Keywords: the level of accounting knowledge, the accountability of educational fee, theory of planned behavior, students
PROFITABILITAS, UKURAN PERUSAHAAN, JUMLAH KOMITE AUDIT, DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris di Perusahaan Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia tahun 2014-2018) Audina Ria Mawardani; David Adechandra Pesudo
Jurnal Ekonomi Kuantitatif Terapan 2020: Vol. 13, No.2, Agustus 2020 (pp.211-356)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2020.v13.i02.p03

Abstract

This study to describe the influence of Profitability, Company Size, Number of Audit Committees, and KAP Size on audit delay both partially and simultaneously on audit delay on Property and Real Estate companies in 2014-2018. The sampling technique used was purposive sampling. The samples in this study were 36 companies in the Property and Real Estate sector which were listed on the Indonesia Stock Exchange in 2014-2018, so that the research data amounted to 180. In this study using descriptive statistical analysis techniques, classic assumption test, and panel data regression analysis. The results of this study indicate that profitability and company size have a significant effect on audit delay, while for the number of audit committees, KAP size has no significant effect on audit delay. Silmultically that profitability, company size, number of audit committees, and KAP Size significantly influence the audit delay of property and real estate companies in 2014-2018.
PENGALAMAN KERJA, SKEPTISME PROFESIONAL, TEKANAN WAKTU DAN PENDETEKSI FRAUD (STUDI PADA BPKP JAWA TENGAH) joshua mitchel soenanto; David A. A. Pesudo
Jurnal Ilmu Sosial dan Humaniora Vol. 9 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v9i1.24222

Abstract

Abstract This purpose of the research is to determine the effect of work experience, professional skeptism, and time pressure on fraud detection in BPKP (Badan Pengawasan Keuangan dan Pembangunan), Central Java. This research is a quantitative descriptive study where the questionares is used as a research instrument. Saturated sampling technique is used in order to obtain 45 samples of internal auditor as respondents. Multiple Linear Analysis is used as analysis technique, includes : validity test, reability test, classic assumption test, hypothesis test. The result of this study indicate that work experience and professional skeptism has a significant positive effect on fraud detection, but time pressure has a negative significant effect on fraud detection in BPKP (Badan Pengawasan Keuangan dan Pembangunan), Central Java. Key words : Work experience, Professional Skeptism, Time Pressure, Fraud Detection
PENGARUH PROFESIONALISME DAN INDEPENDENSI TERHADAP PENCEGAHAN KECURANGAN DENGAN IKLIM ETIKA-EGOISME SEBAGAI VARIABEL MODERASI Christine Lie Wijaya; David Adechandra A. P
Jurnal Ilmu Sosial dan Humaniora Vol. 9 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v9i1.24230

Abstract

Fraud prevention is needed for companies so that fraud does not occur. This is influenced by the attitude of professionalism and independence possessed by internal auditors. This study aims to analyze the effect of professionalism and independence on the prevention of fraud by using a moderating variable that is the ethical climate-egoism. Data obtained from employees at PT. X which is engaged in the pharmaceutical field. Samples obtained by the saturation sampling method is 60 samples. The results show that professionalism has a positive effect on fraud prevention, while independence has a negative effect on fraud prevention. Ethical climate-egoism as a moderating variable strengthens the relationship between professionalism and independence with fraud.
Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government) Limpat Akbar Yudanto; David Adechandra Ashedica Pesudo
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2140

Abstract

This study discusses the government’s accountability performance. This study tried to obtain the evidence on the effect of SPIP (internal control system) Implementation on the SAKIP (accountability performance) implementation and APIP (internal auditor) Capability can strengthen the relationship between SPIP Implementation and SAKIP Implementation. This study helps to improve comprehension of the importance of the implementation of SPIP and the implementation of SAKIP to improve accountability performance as government and the importance of APIP capability can affect the relationship between the implementation of SPIP and SAKIP. It used the sampe consisting of 322 civil servants of Salatiga City Government. The variables used in this study include the dependent variable-SAKIP Implementation, the independent variable-SPIP Implementation, and the moderating variable-APIP Capability. This study uses primary data obtained from civil servants of Salatiga City Government. This data is a cross-section in the form of questionnaires using Moderated Regression Analysis with SPSS. The results show that SPIP Implementation affects SAKIP Implementation and APIP Capability strengthen the relationship between SPIP Implementation and SAKIP Implementation.
Tekanan Ketaatan, Pengetahuan, Pengalaman Auditor, dan Audit Judgment Indah Puspawardani; David Adechandra Ashecida Pesudo
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i1.506

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, pengetahuan auditor terhadap audit judgment dengan pengalaman auditor sebagai variabel moderating pada Kantor Inspektorat. Data yang digunakan adalah data primer dengan sumber data yaitu kuesioner yang di sebarkan melalui google form pada Kantor Inspektorat di wilayah di Salatiga, Boyolali, Surakarta, dan Wonogiri. Sampel yang digunakan sejumlah 60 responden. Teknik analisis yang digunakan adalah teknik analisis Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa tekanan ketaatan dan pengetahuan auditor berpengaruh positif terhadap audit judgment. Sedangkan untuk variabel moderating yaitu pengalaman auditor dapat memoderasi variabel tekanan ketaatan. Hasil lain dari penelitian ini menunjukkan bahwa variabel moderasi pengalaman auditor tidak dapat memoderasi pengaruh pengetahuan auditor terhadap audit judgment pada Kantor Inspektorat.
Co-Authors Abraham Kurniawan Adechandra, David Ai Andi Tabita Tandiseru Aldian Prestya Alfi Syahr, Oryza Daffa Alya Sabilita Asahra Ardhita Pramesti Audina Ria Mawardani Ayu Kristiani Panggabean Bill Enus Mauboy Camelia Idriana Kurniadi Christa Alethea Christine Lie Wijaya Cynthia Anakonda David Adechandra Dewa Elfrieza Yedikade Ester Candra Riyandini Fransiscus X N Susanto Gracella Theotama Gustin Tanggulungan Hormati, Gerry Antonio Indah Puspawardani Intiyas Utami Jean Stevany Matitaputty joshua mitchel soenanto Kavita Devira Nugroho Kurniawan, Abraham Limpat Akbar Yudanto Maria Lintang Dwilitani Istiadi MARWATA, MARWATA Mauliana Tiani Marsaid Maylinda Adriani Putri Michael Victor Warouw Nita Benita Rerung, Faneshia Tangke Rosalyn Lakaba Samuel Martono Setiawan, Jonathan Wiyarta Sulistyo Wahyudin Hidayat Supatmi Supatmi Trifani Diviyana Putri Vincentius Tegar Dewanto Virta Rizky Aninda Putri Vrilita Vanesa Parengkuan Winda Felicia Yayi Suryo Prabandari Yudanto, Limpat Akbar