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Reaksi Pasar Setelah Hasil Pemilu 2004 (Studi Terpilihnya SBY sebagai Presiden RI Periode 2004-2009) Munari, Munari
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 2 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i2.59

Interconnected political event sliver with economics stability a state. Chosen event of Susilo Bambang Yudhoyono on 20 October 2004 representing political event have national scale able to influence sentiment reaction of capital market in Indonesia is. Chosen of President of Susilo Bambang Yudhoyono on 20 October 2004 representing big achievement in democratian of Indonesian nation, namely Indonesian nation will execute election of president directly and in moderation if the event registered in general election history since Indonesia independence, because this matter represent firstly times rill in democracy in Indonesia. Many economic observer of prediction that perpetrator of money market and stock market will react positive to the is chosen of Susilo Bambang Yudhoyono as President of RI, and also the nun election at ease and peaceful relative. Based on breakdown of above hence this research aim to know and analyze abnormal difference return and also stock transaction volume before and after chosen event of Susilo Bambang Yudhoyono on 20 October 2004.Object in this research manufacturing business which commerce of its active share stock and joined into company of LQ- 45 on 20 October 2004 that is amounting to 16 company. To test hypothesis which raised in this research hence used different test analysis technique one sample ( test t sample one) . Of analysis above data which have been showed that first hypothesis which raised namely there abnormal difference return before and after chosen event of Susilo Bambang Yudhoyono on 20 October 2004, cannot be proven its truth, the mentioned supported by result of examination with test of t where obtained t-test equal to 0,763 with level of significant 0,465. and so do second hypothesis which raised namely there is difference of volume trading of activity before and after chosen event of Susilo Bambang Yudhoyono on 20 October 2004, cannot be proven its truth, the mentioned supported by result of examination with test of t where obtained t-test equal to 2,212 with level of signifikan 0,054. Keywords: Abnormal Return, Trading Volume Activity

The Association between Locus of Control and Job Satisfaction to Auditor Ethical Sensitivity Adi Gunawan; Munari Munari
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.64

This study aims to analyze the association between locus of control and job satisfaction to auditor ethical sensitivity. The association between locus of control and ethical sensitivity is based on the notion that auditors with an internal locus of control likely have a high ethical sensitivity. The association between job satisfaction has emerged from the understanding that auditors who are satisfied with their jobs tend to have keen ethical sensitivity. The population of this study is 300 government auditors at the office of Financial and Development supervisory agency (BPKP) in East Java. The sampling technique is simple random sampling, which includes a minimum number of sample of 30 auditors. The type of data is primary data gathered from distributed questionnaires. Rank Spearman correlation test is used to determine the association between the variables. This research found that locus of control is related to auditor ethical sensitivity. It implies that internal locus of control can influence the auditors' decision-making when faced with an ethical dilemma. On the other hand, job satisfaction does not associate with auditor ethical sensitivity.

Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Sektor Perusahaan Manufaktur Delviana Dama Yanti; Munari Munari
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.578

The purpose of this research is to see the effect of pentagon fraud that proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in research study are use manufacturing companies who listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This research uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used in this research is multiple linear regression analysis with SPSS version 20. The results of this research indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often don’t have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect from pentagon fraud side on fraudulent financial statements.Tujuan penelitian ini adalah untuk menganalisis pengaruh moderasi locus of control, faktor-faktor yang mempengaruhi sistem informasi keuangan pada kantor kecamatan di kota Semarang. Populasi penelitian ini adalah 16 Kantor Kecamatan di Kota Semarang dan diperoleh 54 kuesioner, kemudian dianalisis analisis regresi moderasi (MRA). Dari hasil penelitian pengaruh Locus of Control Moderation terhadap Efektifitas Sistem Informasi Keuangan pada Kantor Kecamatan Kota Semarang Provinsi Jawa Tengah diperoleh hasil penelitian hipotesis pertama yaitu pengaruh manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh kepuasan pengguna terhadap efektivitas sistem informasi, untuk menguji pengaruh budaya organisasi terhadap efektivitas sistem informasi. Efektivitas sistem informasi, untuk menguji pengaruh locus of control terhadap hubungan antara manajemen puncak terhadap efektivitas sistem informasi, untuk menguji pengaruh locus of control antara kepuasan pengguna terhadap efektivitas sistem informasi dari hasil penelitian menghasilkan pengaruh yang positif dan signifikan.

Marizta, Munari Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur Marizta Rana Amira; Munari Munari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (In Press)
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to examine the effect of professional skepticism on auditor performance; task complexity on auditor performance; and time budget pressure on auditor performance. This study uses several related theories, namely agency theory and attribution theory. The method used in this study is a quantitative method using primary data obtained by distributing questionnaires and measured using a Likert scale. The object of this research is several external auditors in the public accounting firm Sidoarjo and East Surabaya with a total of 21 KAP. This research uses probability random sampling technique. The sample used in this study were 88 respondents. The analytical technique used in this research is Partial Least Square (PLS) with WarpPLS 6.0 software. The results of this study interpret that professional skepticism has a positive and significant effect on auditor performance; task complexity has a positive and significant effect on auditor performance; and time budget pressure has a positive and significant effect on auditor performance.

PENGARUH ATTITUDE, SUBJECTIVE NORMS, PERCEIVED BEHAVIORAL CONTROL, PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, DAN SUBSIDY TERHADAP MINAT PENGGUNAAN FINANCIAL TECHNOLOGY PADA E-COMMERCE Lutfiana Ayu Pradita; Munari Munari
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i1.721

AbstrakPenelitian yang dilakukan ditujukan untuk menguji pengaruh attitude (A), subjective norms (SN), perceived behavioral control (PBC), perceived usefulness (PU), perceived ease of use (PEU), dan subsidy (S) terhadap minat penggunaan financial technology pada e-commerce. Adapun penelitian dilakukan di UPN â€œVeteranâ€ Jawa Timur Program Studi Akuntansi Angkatan 2017. Metode survey digunakan pada penelitian ini dengan membagikan sejumlah kuesioner berisi beberapa pernyataan kepada mahasiswa program studi akuntansi angkatan 2017 UPN â€œVeteranâ€ Jawa Timur yang menggunakan financial technology pada aplikasi e-commerce. Populasi pada penelitian yaitu 282 mahasiswa akuntansi angkatan 2017 UPN â€œVeteranâ€ Jawa Timur. Sedangkan, sampel yang ditentukan pada penelitian dipilih sebanyak 100 responden. Penelitian menggunakan teknik analisis regresi linier berganda yang diolah menggunakan program SPSS 22 for windows. Pengujian yang dilakukan antara lain uji validitas & reliabilitas, uji R2, uji normalitas, uji asumsi klasik (uji multikolinieritas, uji heteroskedastisitas), uji F, uji t.Â Hasil dari penelitian menunjukkan jika attitude (A), subjective norms (SN), perceived behavioral control (PBC), perceived usefulness (PU), perceived ease of use (PEU), dan subsidy (S) berpengaruh signifikan terhadap minat penggunaan financial technology pada e-commerce.Kata Kunci: Fintech, E-Commerce, TPB-TAM, SubsidyAbstractThe research aims to test the effect of attitude (A), subjective norms (SN), perceived behavioral control (PBC), perceived usefulness (PU), perceived ease of use (PEU), and subsidy (S) on the behavioral intention to use financial technology in e-commerce application. This research was conducted at UPN â€œVeteranâ€ Jawa Timur Accounting Students 2017. The survey method is used by providing a number of questionnaires to the accouunting students 2017 UPN â€œVeteranâ€ Jawa Timur who used e-commerce application. The population in this study was 282 accounting students 2017 UPN "Veteran" Jawa Timur. Meanwhile, the sample specified in the study was selected as many as 100 respondents. The research using multiple linier regression analysis techniques with the SPSS 22 for windows program. The tests include validity & reliablity test, R2 test, normality test, multicollinearity test, heteroscedasticity test, F test and t test. The results of this research indicate that attitude (A), subjective norms (SN), perceived behavioral control (PBC), perceived usefulness (PU), perceived ease of use (PEU), and subsidy (S) had a significant effect on the behavioral intention to use financial technology in e-commerce.Keywords: Fintech, E-Commerce, TPB-TAM, SubsidyÂ

Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur Marizta Rana Amira; Munari Munari
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The purpose of this study was to examine the effect of professional skepticism on auditor performance; task complexity on auditor performance; and time budget pressure on auditor performance. This study uses several related theories, namely agency theory and attribution theory. The method used in this study is a quantitative method using primary data obtained by distributing questionnaires and measured using a Likert scale. The object of this research is several external auditors in the public accounting firm Sidoarjo and East Surabaya with a total of 21 KAP. This research uses probability random sampling technique. The sample used in this study were 88 respondents. The analytical technique used in this research is Partial Least Square (PLS) with WarpPLS 6.0 software. The results of this study interpret that professional skepticism has a positive and significant effect on auditor performance; task complexity has a positive and significant effect on auditor performance; and time budget pressure has a positive and significant effect on auditor performance. Keywords: Professional Skepticism; Task Complexity; Time Budget Pressure; Auditor Performance

Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manuasia Terhadap Kualitas Laporan Keuangan dengan Good Governance Sebagai Variabel Pemoderasi Norma Riza Umami Sarwono; Munari Munari
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.500

This study aims to test and analyze the influence of the application of accounting information systems, internal control systems, and human resource competencies on the quality of financial statements with good governance as a coding variable. The type of research in this study is quantitative. The population used in this study was 60 employees at the Regional Office of the Ministry of Religious Affairs of East Java Province who were involved in financial management. The sampling technique uses a simple random sampling method. Based on the criteria or considerations that have been set, 52 respondents were obtained as a research sample. All tests in this study used the help of the SmartPLS 3.0 software analysis tool to test the relationship between the variables in it. The subject of the study or what is often referred to as the respondents used in this study is the staff of the finance department who are actively involved in the budget preparation team who are responsible for the results of the achievement of budget realization at the Regional Office of the Ministry of Religious Affairs of East Java Province. The results of this study show that the accounting information system has a positive and significant effect on the quality of financial statements, the internal control system has a positive and significant effect on the quality of financial statements, the competence of human resources has a positive and significant effect on the quality of financial statements, good governance does not moderate the relationship between the information system and the quality of reports, good governance does not moderate the hub of the internal control system to the quality of financial statements. Good governance moderates the relationship between human resource competence and the quality of financial statements.

Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi Di Pemerintahan Desa Se-Kecamatan Mojoagung Kabupaten Jombang Mochamad Thorik; Munari ,
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.3262

Fraud is one of the big problems in accounting. Corruption has to do with fraud. In 2015 the central government allocated a considerable village-level budget to the village head for village-level development, but in reality there are still many cases of village governments misusing village funds. Therefore, the purpose of the study was to determine whether organizational culture, effectiveness of internal controls, adherence to accounting rules and compensation conformity negatively influence accounting fraud tendencies. Quantitative is this type of research. The primary data used in this research was distributed through an online questionnaire filled out by 54 respondents, consisting of the Village Head, Village Secretary, and Head of The Village Government Finance Section of Mojoagung District of Jombang Regency. Multiple linear regression analysis is used to analyze the data in this research. The results of this study showed that organizational culture and adherence to accounting rules had an insignificant positive influence, while the effectiveness of internal controls had a significant negative influence and the suitability of compensation had no significant negative influence on accounting fraud tendencies. Keywords: Culture; Effectiveness; Obedience; Conformity; Fraud

Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sdm, Dan Kebijakan Pemerintah Terhadap Kinerja Keuangan Ali Saifudin; Munari Munari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5942

which can be used to support the village's financial performance, especially in the economic and health sectors, which is a milestone in the recovery after the COVID-19 pandemic. This study aims to examine the influence of information technology utilization, human resource quality, and government policies on financial performance in the COVID-19 pandemic era in Sukolilo District, Surabaya City. The sample in this study was 39 respondents determined by the Purposive Sampling technique. Data analysis conducted in this study using SmartPLS 4 software. The results of the data analysis that does not affect the financial performance, the quality of human resources influence the financial performance, and government policies does not affect the financial performance. Keywords: Technology, HR, Policy, Financial Performance

Effect ESG on Financial Performance Muhammad Affan Rizqi; Munari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1600

Studies related to this research topic still have inconsistent results. The research objective was to examine and determine the effect of corporate social responsibility, environmental performance and sustainability report disclosure on financial performance. Manufacturing companies have a sizable contribution to environmental pollution, so the researchers decided that manufacturing companies on the Indonesia Stock Exchange for the 2018-2021 period were the population. This research uses quantitative methods and uses secondary data. Purposive sampling was used as a sampling technique in this study. Companies that fulfill the sample are 10 for 4 years (40). Partial least square is used as a data analysis technique. The results of the study show that corporate social responsibility has a significant positive effect on financial performance, while environmental performance and sustainability reports have an insignificant positive effect.

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