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Studi Komparatif Kecurangan Di Negara Barat dengan Negara Timur Eko Prasetyo; Arnadi Chairunnas; Niken Argaheni
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.1813

Abstract

Banyaknya kasus kecurangan di berbagai belahan dunia membuat hal tersebut menarik untuk diketahui persamaan maupun perbedaannya. Penelitian ini fokus untuk mengetahui persamaan dan perbedaan kasus kecurangan yang terjadi di Enron yang mewakili kasus di negara barat dan PT Kimia Farma yang mewakili kasus di negara timur. Penelitian ini adalah penelitian kualitatif dengan pendekatan studi komparatif. Hasil dari penelitian menunjukkan terdapat persaman dan perbedaan dari kasus Enron (kasus yang terjadi di negara barat) dan kasus PT Kimia Farma (Kasus yang terjadi di negara timur). Persamaan dari kedua kasus meliputi modus/bagaimana cara melakukan kecurangan, bagaimana menemukan adanya fraud/metode pengumpulan data, solusi/teknik pengendalian dampak negatif fraud, dan aktor fraud. Sementara itu, perbedaan antara kasus yang terjadi di enron dan kasus yang terjadi di PT Kimia Farma adalah pada penyebab kecurangan dan nilai nominalnya Kata Kunci: kecurangan, persamaan, dan perbedaan
Perceived organizational support on employee performance: the mediating role of organization-based self-esteem Eko Prasetyo; Anang Kistyanto; Jun Surjanti
Journal of Business and Management Review Vol. 3 No. 11 (2022): (Issue-November)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr311.5062022

Abstract

The purpose of this paper is to evaluate the influence of perceived organizational support on employees’ performance through organization-based self-esteem in general banking sector in East Java, Indonesia. Data were collected from general banking sector employees through a self-administered questionnaire survey where a total of 129 questionnaires were distributed. A total of 100 completed questionnaires were received. The hypothesis was tested using an approach structural equation modeling-partial least squares (SEM-PLS) supported by program computer software Smart-PLS 3.0. This pilot study reveals that high perceived organizational support positively affect employees’ performance in general banking sector in East Java, Indonesia. Moreover, organization-based self-esteem levels would mediate the influence of perceived organizational support on employees’ performance in general banking sector in East Java, Indonesia. This study proposes managers to give chances to proficient advancement, improved occupation and satisfying the necessities identified through deference, mindfulness and endorsement. Furthermore, they ought to make more good working conditions, for example, preparing chances to support workers in their wants for self-improvement and accomplishment. This kind of research has not been thoroughly or even not been discussed in academic research. Therefore, it was necessary to put this issue into a management science.
The Effect of Key Audit Matters on The Behavior of Accepting Audit Service Fees in Indonesia Ni Nyoman Alit Triani; Made Dody Setyawan; Logar Bhilawa; Eko Prasetyo; Noviara Abie
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 001 (2023): Edukasi Islami: Jurnal Pendidikan Islam (Special Issue 2023)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

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

Abstract

The aim of the research is to examine the effect of implementing the new ISA 701 regulation, namely communicating the most significant risks in the audit process of an entity's financial statements or known as key audit matters, especially for entities listed on the Indonesian capital market, on changes in audit fee acceptance behavior. This study provides evidence that the greater the audit effort undertaken has an impact on audit fee receipts, as well as its effect on the size of the public accounting firm. This study uses a cross section of 720 data sourced from the publication of the audit results of the 2022 financial statements of companies going public. The test method uses multiple regression to analyze the results by disaggregating the number of KAM paragraphs of less than 2 and more than 2 paragraphs, using disaggregation of audit tenure of less than two years and more than 2 years and disaggregation of company age of less than 19 years and more than 19 years. The study results show that key audit matters and audit firm size have a positive effect on all tests