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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan 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 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) Akurasi : Jurnal Studi Akuntansi dan Keuangan 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 Journal of Accounting and Finance Management (JAFM) 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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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

Abstract

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.
PENGARUH KARATERISTIK KEPALA DAERAH, UKURAN PEMERINTAH, DAN TEMUAN AUDIT TERHADAP KINERJA KEUANGAN DAERAH Ai Andi Tabita Tandiseru; David Adechandra Ashedica Pesudo
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.6882

Abstract

Financial performance is a manifestation of regional achievements in a certain period related to regional finances. This study has a purpose, namely to examine whether there is an influence of the characteristics of regional heads, government size, audit findings on the financial performance of local governments in districts/cities on Sulawesi Island in 2018-2020. The population used in this study is from the district/city government on the island of Sulawesi. The sampling method used purposive sampling. This study uses secondary data with the data source used, namely the financial reports of the district/city governments on the island of Sulawesi in 2018-2020. Hypothesis testing in this study uses multiple linear analysis using the SPSS program. The results showed that the government size variable had a positive and significant effect on the government's financial performance. The characteristic variable has no influence on the financial performance of the local government. The results of the BPK audit findings variable test have a negative and significant effect on financial performance.
PERAN AUDIT FORENSIK DALAM UPAYA PENGUNGKAPAN KORUPSI di INDONESIA Ayu Kristiani Panggabean; David Adechandra Ashedica Pesudo
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6901

Abstract

The purpose of this study was to find out how forensic audits at the Financial and Development Supervisory Agency Riau Representative in revealing corruption, this qualitative study used primary and secondary methods which from the primary used interview techniques with four employees of the Riau Representative Development and Financial Supervisory Agency (BPKP), People in Pekanbaru and from the secondary use Law number 20 of 2001 concerning "Eradication of Corruption Crimes". Data on the Corruption Perception Index (GPA) and various articles on the disclosure of corruption. This study reveals that corruption is one type of fraud so that forensic audit detection is carried out faster and easier because the procedures are focused, detailed and rigid. So it can be concluded that the forensic audit in revealing corruption uses the Fraud Control Plan (FCP) as a tool in carrying out its duties.
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 | Full PDF (505.837 KB) | DOI: 10.23887/jppsh.v5i2.33534

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh orientasi etika dan independendence commitment terhadap intensi melakukan whistleblowing dengan moral reasoning sebagai variabel moderasi pada mahasiswa. Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Metode pengumpulan data menggunakan kuesioner. Teknik sampel yang digunakan yaitu purposive sampling sehingga diperoleh 272 sampel mahasiswa sebagai responden dalam penelitian ini. Hasil dari penelitian ini menunjukkan bahwa Independence commitment memiliki pengaruh positif signifikan terhadap intensi melakukan whistleblowing, dengan tingkat signifikan yang rendah, orientasi etika  tidak berpengaruh terhadap intensi melakukan whistleblowing, dan moral reosing tidak dapat memoderasi hubungan antara dua variabel bebas tersebut terhadap intensi melakukan whistleblowing pada mahasiswa aktif.
Pengaruh Authentic Leadership dan Work Engagement Terhadap Kualitas Audit Naomi Rambu Madik Anakonda, Cherryl; Adechandra Ashedica Pesudo, David
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1710

Abstract

Berdasarkan latar belakang di aats, maka penelitian ini bertujuan untuk mengetahui apakah authentic leadership dan work engagement berpengaruh terhadap kualitas audit. Penelitian ini menggunakan pendekatan kuantitatif dengan tujuan untuk menguji pengaruh authentic leadership dan work engagement terhadap kualitas audit. Penelitian ini dipilih untuk mengidentifikasi hubungan antara variabel dan menguji hipotesis yang ada. Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa Authentic Leadership memiliki hubungan positif terhadap Kualitas Audit, tetapi pengaruhnya tidak signifikan. Artinya, meskipun kepemimpinan otentik dapat menciptakan lingkungan kerja yang lebih baik dan mendorong transparansi dalam organisasi, dampaknya terhadap kualitas audit tidak cukup kuat untuk secara langsung meningkatkan hasil audit yang dihasilkan auditor. Sebaliknya, penelitian ini menemukan bahwa Work Engagement memiliki pengaruh yang positif dan signifikan terhadap Kualitas Audit. Auditor yang memiliki keterlibatan tinggi dalam pekerjaannya cenderung lebih teliti, lebih bertanggung jawab, dan lebih termotivasi dalam menjalankan tugasnya.
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) Yudanto, Limpat Akbar; Pesudo, David Adechandra Ashedica
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

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.
MOTIF KECENDERUNGAN PERILAKU FRAUD ASN: PERSPEKTIF FRAUD DIAMOND THEORY Budirahayu, Paramita; Asedica Pesudo, David Adechandra
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.331

Abstract

This study uses the Fraud Diamond Theory approach to explore the motives of the State Civil Apparatus in the Regional Apparatus Organization City X. This research is a qualitative descriptive study using primary data collection techniques. Data collection began with semi-structured interviews with representatives of the State Civil Apparatus in each section of Regional Apparatus Organization City X and deepened through observation. The results of this study indicate that fraud is still found in the form of asset misuse by the State Civil Apparatus. The tendency for fraudulent behavior to occur is based on an intention within the Regional Apparatus Organization to commit fraud driven by motives in the form of pressure, rationalization, opportunity, and ability, as explained in the Fraud Diamond Theory. The results of this study can be used as evaluation material for City X Regional Apparatus Organizations to mitigate the possibility of fraud.
PENGARUH KARATERISTIK KEPALA DAERAH, UKURAN PEMERINTAH, DAN TEMUAN AUDIT TERHADAP KINERJA KEUANGAN DAERAH Tabita Tandiseru, Ai Andi; Ashedica Pesudo, David Adechandra
Jurnal Akuntansi dan Pajak Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

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

Abstract

Financial performance is a manifestation of regional achievements in a certain period related to regional finances. This study has a purpose, namely to examine whether there is an influence of the characteristics of regional heads, government size, audit findings on the financial performance of local governments in districts/cities on Sulawesi Island in 2018-2020. The population used in this study is from the district/city government on the island of Sulawesi. The sampling method used purposive sampling. This study uses secondary data with the data source used, namely the financial reports of the district/city governments on the island of Sulawesi in 2018-2020. Hypothesis testing in this study uses multiple linear analysis using the SPSS program. The results showed that the government size variable had a positive and significant effect on the government's financial performance. The characteristic variable has no influence on the financial performance of the local government. The results of the BPK audit findings variable test have a negative and significant effect on financial performance.
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 Budirahayu, Paramita 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 Naomi Rambu Madik Anakonda, Cherryl Nita Benita Rerung, Faneshia Tangke Rosalyn Lakaba Samuel Martono Setiawan, Jonathan Wiyarta Sulistyo Wahyudin Hidayat Supatmi Supatmi Tabita Tandiseru, Ai Andi Trifani Diviyana Putri Vincentius Tegar Dewanto Virta Rizky Aninda Putri Vrilita Vanesa Parengkuan Winda Felicia Yayi Suryo Prabandari Yudanto, Limpat Akbar