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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

Author-ID : 2979382

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

Published : 37 Documents Claim Missing Document

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Articles

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Mengapa Perusahaan Terlambat Menerbitkan Laporan Keuangan? Winda Felicia; David Adechandra Ashedica Pesudo
Perspektif Akuntansi Vol 2 No 1 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Purpose of this research is to assess whether there is a difference between financial statements audit with on time and late publication date. it can be seen through the size pf the company, profit/loss operation, KAP reputation, solvability and profitability of mining public company which are recorded from 2014 until 2016 in Indonesia Stock Exchange. Total sample of this study is 102 using purposive sampling.The data is analyzed by non-parametic test. Results showed that there is a difference on the company’s size, profit/loss operation and KAP reputation, but there is no difference on the solvability and profitability between company that published their financial statements on time and late.

PENGARUH KOMPETENSI APARATUR DANA DESA, KOMITMEN ORGANISASI PEMERINTAH DESA, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS DANA DESA Aldian Prestya; David Adechandra Ashedica Pesudo
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5593

The purpose of this study was to examine the effect of apparatus, village government organizational commitment, and community participation on village fund accountability. This study uses mixed methods by combining two forms of research approaches, namely quantitative and qualitative. The population is village officials and village communities in Truko Village, Bringin District, Semarang Regency. The sampling technique used the slovin formula by distributing 24 questionnaire questions to 50 village communities and conducting interviews with the Village Head, Village Treasurer, and PLT Desa as village apparatus representatives to support statistical findings. This study uses primary data obtained by distributing questionnaires through direct surveys. Hypothesis testing using multiple linear regression analysis with SPSS application. The results showed that the competence of the village fund apparatus, village government organizational commitment, and community participation had a positive and significant effect on fund accountability.

AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA ORGANISASI NIRLABA (STUDI PADA GBI AMBARAWA) Ardhita Pramesti; Ester Candra Riyandini; David Adechandra Aschedica Pesudo
Behavioral Accounting Journal Vol 1 No 2 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.

Organizational Justice and Whistleblowing: An Experimental Test Abraham Kurniawan; Intiyas Utami; David Ade Chandra Ashedica Pesudo
Jurnal Akuntansi dan Keuangan Vol. 20 No. 2 (2018): NOVEMBER 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Whistleblowing has become an important issue at the organization recently because it enables individuals to disclose any regulation’s errors in the organization to their superior. Whistleblowing could be caused by several factors, one of which is organizational justice. The organizational justice consists of distributive justice and procedural justice. The objective of this research is to examine the causality of organizational justice to whistleblowing intention. This research was conducted with 2x2 between-subjects experimental design. The results show that when an individual is faced with fair distributive justice or fair procedural justice, they have the tendency to whistle the fraud. When an individual is faced with unfair procedural justice and fair distributive justice, they also tendto whistle the fraud.

Pengaruh Jalur Pelaporan Anonim Terhadap Niat Whistleblowing Dengan Moderasi Religiusitas Rosalyn Lakaba; David Adechandra Ashedica Pesudo
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.507

Whistleblowing is the exposure of individual or organization fraud committed by members of the organization related to fraud practices within the organization. Whistleblowing considered as an effective way to prevent and detect fraud. This study aims to examine the effect of anonymous report lines toward whistleblowing intentions with religiosity as a moderating variable. This research involves samples form a religion-based private university in Salatiga and a non-religious-based university located in Makassar because the author wants to know whether there is a difference or not. The result of this study showed that a religion-based university, a person’s intentions to do whistleblowing are influenced by the anonymous report lines. Otherwise, at a non-religious-based university, the anonymous report does not affect whistleblowing intentions. However, different from the prediction, this study found that religiosity cannot moderate the anonymous reporting line on whistleblowing intentions, both at religion-based and non-religious-based universities.

The Effect of Competency and Ethics Independence on The Performance of inspectorates (Study of the Tana Toraja District Inspectorate) Trifani Diviyana Putri; David Adechandra Ashedica Pesudo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6124

The purpose of this study is to find out how the influence of Indepedence, Competence and Ethics on the Performance of the Tana Toraja District Inspectorate. The population of this study was all auditors at the Tana Toraja District Inspectorate Office which amounted to 33 people. Sample selection is used by the saturation sampling method, where sampling is carried out to all members of the population. The data obtained will then be tested using the help of SPSS software. The independent variables used are Independence, Competence, Ethics and the dependent variable is the Performance of the Inspectorate. The results of the research conducted showed that Competencies with a sig value (0.006 < 0.5) and Ethics with a sig value (0.004 < 0.05) had a positive and significant effect on the performance of the inspectorate. Independence has no significant effect on the performance of the inspectorate with a sig. (0.095 > 0.05).

Penerapan Pengendalian Internal pada Organisasi Amatir Radio Indonesia Vincentius Tegar Dewanto; David Adechandra Ashedica Pesudo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 1 (2022): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i1.181

Penelitian tentang Penerapan Pengendalian Internal pada Organisasi Amatir Radio Indonesia yang studinya dilakukan pada ORARI Lokal Salatiga YH2BG ini bertujuan untuk mengetahui dampak yang diberikan oleh penerapan pengendalian internal pada jalannya organisasi dan kepatuhan anggota terhadap aturan yang berlaku. Sumber data yang digunakan dalam penelitian ini yaitu dari pengurus organisasi, anggota organisasi, organisasi lain yang pernah bekerjasama dengan ORARI Lokal Salatiga YH2BG dan dokumen-dokumen pendukung data. Jenis penelitian yang digunakan yaitu kualitatif, jenis penilitian ini dipilih karena dapat menjelaskan sistem pengendalian internal yang diterapkan dan permasalahan yang dihadapi. Data diambil dengan cara melakukan wawancara dengan setiap nara sumber. Hasil peneitian ini menunjukan bahwa pengendalian internal yang dilakukan berpengaruh terhadap jalannya organisasi dan membuat anggota organisasi menjadi patuh terhadap aturan yang berlaku. Pengendalian internal yang paling efektif dilakukan oleh ORARI Lokal Salatiga yaitu pengendalian internal preventif.

Rasionalisasi, Kapabilitas, Arogansi, Niat Melakukan Kecurangan Akademik, dan Religiusitas Virta Rizky Aninda Putri; David Adechandra Ashedica Pesudo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 1 (2022): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i1.184

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh variabel rasionalisasi, kapabilitas, dan arogansi terhadap niat mahasiswa dalam melakukan kecurangan akademik melalui religiusitas sebagai variabel moderasi. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Populasi penelitian ini adalah mahasiswa aktif strata 1 program studi Akuntansi FEB dari Universitas A (salah satu universitas swasta berbasis agama di kota Salatiga) angkatan tahun 2017 dengan total populasi mencapai 125 mahasiswa dan mahasiswa aktif strata 1 program studi Akuntansi FEB dari Universitas B (salah satu universitas negeri di kota Semarang) angkatan tahun 2017 dengan total populasi mencapai 277 mahasiswa. Jumlah sampel Universitas A sebanyak 96 mahasiswa dan Universitas B sebanyak 164 mahasiswa. Penelitian ini menggunakan data primer yang diperoleh dengan cara mendistribusikan kuesioner kepada responden (mahasiswa) melalui google form. Teknik uji hipotesis berupa resgresi MRA. Hasil penelitian menunjukkan bahwa rasionalisasi, kapabilitas dan arogansi berpengaruh terhadap niat mahasiswa dalam melakukan kecurangan akademik. Religiusitas memperlemah pengaruh rasionalisasi, kapabilitas, dan arogansi terhadap niat mahasiswa dalam melakukan kecurangan akademik. Kata kunci: Rasionalisasi, kapabilitas, arogansi, religiusitas, niat melakukan kecurangan akademik

The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students David Pesudo; Vrilita Vanesa Parengkuan
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study. The population of this study included students from the Accounting Study Program, Faculty of Economics and Business, Samratulangi University, Manado, as the population, and the samples included the classes of 2019 students in the major, chosen by using purposive sampling. The data was in the form of primary data obtained by distributing questionnaire through the Google form. The research results have shown that partially, the pressure variable has no effect on students' academic cheating intentions, opportunity has a negative effect on academic cheating intentions, rationalization does not have a positive effect on students' academic cheating intentions, and ability affects positively on academic cheating intentions. After conducting the research, it is suggested that future researchers are expected to be able to further develop other factors to be studied, including adding other factors from variables that can influence students' intentions to commit academic fraud such as ability, motivation and integrity.

The Impact of Effectiveness of Board Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership on the Corporate Social Responsibility Alya Sabilita Asahra; David Pesudo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2121

The Covid-19 pandemic has had a profound global impact since its emergence in 2019. In Indonesia, numerous companies have faced significant challenges as a result. Despite the adverse effects, many companies have managed to survive and continue their operations. However, the pandemic has posed new challenges for corporate social responsibility (CSR) initiatives, which play a crucial role in addressing societal needs. This study aims to empirically examine the effect of the effectiveness of the board of commissioner, audit committee, managerial ownership, and institutional ownership on corporate social responsibility. This analysis uses independent variables, namely the board of commissioners, audit committee, managerial ownership, and institutional ownership. The dependent variable is corporate social responsibility. This study uses annual reports from food and beverage companies listed on the IDX that carry out corporate social responsibility between 2019 and 2021. Sampling uses purposive sampling using criteria samples. Based on the criteria determined to select the sample, the number of samples was 22 companies. The statistical method uses multiple linear regression analysis. The result of developing the hypothesis that the board of commissioners has a significant effect on corporate social responsibility. Meanwhile, the audit committee, managerial ownership, and institutional ownership have no significant effect on corporate social responsibility.

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

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