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All Journal Comment: an International Journal of Community Development Mega Aktiva: Jurnal Ekonomi dan Manajemen jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti
Ice Nasyrah Noor
Universitas Trisakti
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Media Riset Akuntansi Auditing

 1 
EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM Adhini Wijayanti; Harti Budi Yanti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.233 KB) | DOI: 10.25105/mraai.v20i1.6948

Abstract

The purpose of this study is to examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Objectivity of Internal Auditor, Management Support and Work Experience. There are 3 (three) independent variables that affect the effectiveness of Internal Audit as the dependent variable, namely Internal Auditor Competency, Objectivity of Internal Auditor, Management Support with Internal Auditor Work Experience (Internal Audit Unit) as a moderating variable. The population in this study was 110 internal auditors working in the Internal Audit Unit of the Public Service Agency's Office of the Ministry of Transportation. This study uses primary data in the form of questionnaires, 100 questionnaires can be processed using the method of Multiple Linear Regression. Based on the analysis of the independent variables significantly positive effect on the dependent variable with Work Experience as a moderating.
FENOMENA DISFUNGSIONAL AUDIT Emma Saur Nauli Sipayung; Dhea Erka Zahara; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.098 KB) | DOI: 10.25105/mraai.v21i2.9401

Abstract

This study aims to examine the determinant factors of dysfunctional audit behaviour. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits from The Big Five Personality theory and locus of control as moderating variables. The samples used in this study were auditors who work in public accounting firm in the region of DKI Jakarta. The results show that job stress has a positive effect on dysfunctional audit behaviour, the technical competence of the auditor has a negative effect on dysfunctional audit behaviour. In addition, personality traits of neuroticism and external locus of control reinforce positive effects of job stress on dysfunctional audit behaviour. Meanwhile personality traits openness to experience and internal locus of control were able to weaken the relation of job stress to dysfunctional audit behaviour. Then, other personality traits such conscientiousness, extraversion, and agreeableness do not weaken the positive effect of job stress with dysfunctional audit behavior. This indicates that the auditor's technical competence, personality traits and locus of control are important to reduce the likelihood of dysfunctional audit behavior.Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel penelitian ini berjumlah 130 responden. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit. 
GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES Rein Yosua Yehezkiel; Christina Dwi Astuti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17959

Abstract

The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.
PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL Harti Budi Yanti; Sekar Mayangsari; Slamet Wiyono; Ice Nasyrah Noor; Melinda Siregar; Intan Desiani
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.17293

Abstract

This study aims to examine the factors that influence fraudulent financial statements using the Crowe's Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors and Head of Internal Auditor turnover is a proxy for measuring the Opportunity variable. Restatement times of financial statements and Change in accounting policy, become a proxy for measuring the Rationalization variable. Undeclared Policies and Special purpose entities are proxies for measuring Competence variables. CEO arrogance is measured by the frequency of CEO photo views. The research sample is 115 firm year companies listed on the LQ 45 index with an observation period of 2017 to 2019. The results of the study prove that the head of internal audit turnover, Restatement times, Change in Accounting policy, Special purpose entities and also CEO Picture have a positive effect on financial fraud. statement.
GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES Rein Yosua Yehezkiel; Christina Dwi Astuti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17959

Abstract

The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.
Co-Authors Abdul Gaffar Rafid Adhini Wijayanti Aina Zahra Parinduri Amalina, Nurhafifah Ayu Aulia Oktaviani Brina Sitanggang De Gala Christina Dwi Astuti Christina Dwi Astuti Dhea Erka Zahara Eka Pujianthi Eka Pujianthi Emma Saur Nauli Sipayung Faisal Reza Mahendra Fatik Rahayu Florus Daeli Harti Budi Yanti Harti Budi Yanti Hotman Tohir Pohan Intan Desiani Lutfi Baradja Melinda Siregar Meuthia Hamun Muhammad Irvan Paleva Murtanto Murtanto Putri Ramadhani Rein Yosua Yehezkiel Ryan Yusuf Hardiono Sekar Mayangsari Slamet Wiyono Vinola Herawaty Windhy Puspitasari Yanti, Harti Budi Yudha Fatrya Bhakti