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Journal : Jurnal Akuntansi Kontemporer

 1 
TEORI FRAUD PENTAGON DAN DETEKSI KECURANGAN PELAPORAN KEUANGAN Novita, Nova
Jurnal Akuntansi Kontemporer Vol. 11 No. 2 (2019)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v11i2.2077

Abstract

The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia. The results show that: only Pressure and Rationalization elements can define the likelihood of financial statement fraud. The Capability and Arrogance proxies proposed in this research are not proven to explain the opportunities for financial statement fraud. This research finding shows that the fraud pentagon theory still needs testing in different contexts.
TINGKAT IMPLEMENTASI DAN PERSEPSI TERHADAP SAK ETAP (STUDI PADA KOPERASI PERKEBUNAN SAWIT) Novita, Nova; Puspita, Puspita
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2221

Abstract

This study aims to see the level of SAK ETAP implementation in oil palm plantation cooperatives in West Sumatra and Jambi. The oil palm plantation cooperative was chosen, because the existence of this cooperative contributed greatly to the national palm oil exports, more than 20 million Indonesians rely on this sector, but very few studies have made palm oil cooperatives the object of research. The results show that the level of SAK ETAP implementation in oil palm plantation cooperatives is generally very good, in other words has implemented a large part of SAK ETAP. The results also show that all respondents agree about the implementation and benefits received by the cooperative with the application of SAK ETAP. The average difference test results indicate that there is no difference in the application of ETAP SAK to the manager and supervisor of oil palm plantation cooperatives in West Sumatera and Jambi. The result of difference test of average perception shows the difference of perception to SAK ETAP on the manager and supervisor of oil palm plantation cooperative in West Sumatera and Jambi.
REMUNERASI DIREKSI, DISPARITAS GAJI ANTAR DIREKSI DAN KINERJA PERUSAHAAN Kirana, Candra Anindya; Novita, Nova
Jurnal Akuntansi Kontemporer Vol. 13 No. 2 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i2.3077

Abstract

Research Purposes. This research investigates the effect of directors' remuneration and pays dispersion among directors on firm performance. The study used a sample of non-financial services and insurance State-Owned Enterprises listed on the Indonesia Stock Exchange in 2015-2019. Research Methods. Data analysis technique used in this research is multiple regression. The firm performance is measured using the financial aspect health score, as stated in the Decree of the Minister of State-Owned Enterprises No. KEP-100 / MBU / 2002. The remuneration variable is measured using total remuneration. The pays dispersion between directors is measured using the average difference between the president director and other directors in the form of a percentage.Research Results and Findings. The test results show that directors' remuneration positively affects performance, while the pays dispersion between directors does not affect performance. These results indicate that the current regulations regarding the arrangements for BUMN directors' remuneration can reduce conflicts of interest of directors and prevent the negative impact of pays dispersion between directors.
Co-Authors Ambar Winda Tri Lestari Ananda, Febryandhie Anggita, Tasya Anggraeni, Silvana Annisa Annisa Apriani, Yeti Desfitriady, Desfitriady Dewi, Mike Kusuma Edriani, Annisa Fitria Faizah M. Nur Ficky Alkarim Gressy Novita Gunawan, Agustin Herlandy, Pratama Benny HK, HM. Nasron Irwanda Wisnu Wardhana Isnaniah, Isnaniah Jonang, Aqila Rifdah Joni, Defri Kasnaidi, Ahmad Faisal Khairiah, Kinanti Bahy Kirana, Candra Anindya M, Ardhea Rizka M. Imamuddin Melzi Octaviani Novita Sari Nurmina Nurmina, Nurmina Pipit Firmanti Poempida Hidayatullah Puspita Puspita Putra, Reno Maulana Rahayu Wulaning S.Pd PS Rahma Dona Rian, Rahmad Al Rizki Annisa A S, Dora Ayu Safitri, Ajeng Sasnita, Nadya Ayu Sayydatuz Shoimah Jamruddin Septiani Nindia Putri Solly Aryza Suci Anggela Soraya Syofiah, Raja Nurazmi Tasnim Rahmat utari, Mayang Yudanto, Salsabila Rizki