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All Journal Jurnal Manajemen dan Bisnis Journal of Applied Business, Taxation and Economics Reseach
Roza Mulyadi
University of Sultan Ageng Tirtayasa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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CONTROLLING THE CHANGING OF MANAGEMENT ACCOUNTING PRACTICES IN THE ENTERPRISE RESOURCES PLANNING ENVIRONMENT Muhammad Nawawi; Roza Mulyadi; Dabella Yunia
JURNAL MANAJEMEN DAN BISNIS Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2020)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v9i2.196

Abstract

The aims of this research is to give empirical evidence of changes in management accounting practices (MA) by examining the effects of changes in data quality, information quality and management accounting tasks on the efficiency and effectiveness of accounting, and indirectly on change in management accounting after the adoption of an enterprise resource planning (ERP) systems. Empirical analysis of the study used primary data from a survey of 29 manufacturing companies with 102 CFO respondents, accounting managers and business controllers, with a response rate of 28.43%, providing significant support for the proposed model. Structural equation modeling (SEM) approach with testing tools using partial least square (PLS) is used in this research. The linear thing with the results of previous research is the same, it was found that the erp implementation time is the determinant of significant MA changes, while the difference from previous researchers is in the end user, where the company that has adopted the ERP system has just felt a greater MA change when compared to users early on. The results showed that the implementation of global ERP and the use of business intelligence tools (BI) were significantly related to changes in MA practices.
The Effect of Corporate Governance, Audit Quality, and Auditor Industry Specialization on the Integrity of Financial Statements Roza Mulyadi; Hadiatna Eka Jaya Ramdhani; Eny Suheny
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i3.43

Abstract

The study was conducted to determine the effects of corporate governance, audit quality, and auditor industry specialization on the integrity of financial statements (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). The research method used is the associative quantitative research method. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are as many as 156 companies, with a sample of 43 companies for 3 years, so a sample of 129 is obtained. The analytical method used is multiple linear regression analysis with the help of the SPSS 25 program. The results of the analysis The partial test shows that the variables of independent commissioners, audit committees, institutional ownership, and audit quality have a significant effect on the financial statement integrity variable. Meanwhile, the managerial ownership variable and the auditor industry specialization variable have no significant effect on the integrity of the financial statements. Based on the results of the regression analysis, it is known that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, audit quality, and auditor industry specialization affect the financial statement integrity variable by 19.3%.
Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting Using the Fraud Score Model Roza Mulyadi; Fita Rani Aulia; Mega Arum
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.159 KB) | DOI: 10.54408/jabter.v1i2.29

Abstract

This study was conducted to determine the effect of pentagon fraud (pressure, opportunity, rationalization, capability and arrogance) in detecting fraudulent financial reporting using F-Score in financial companies listed on the Indonesia Stock Exchange in 2017-2019. Using associative quantitative research methods. The population of this study are 100 companies with 49 sample of companies for 3 periods, so the sample total is 147 samples was obtained which was taken by purposive sampling technique. The testing method of this research is through multiple regression analysis with the SPSS 22 program. The results of the partial test analysis show that pressure and opportunity has significant effect in detecting fraudulent financial reporting. Whereas rationalization, capability and the arrogance variable has insignificant effect in detecting fraudulent financial reporting. The test results simultaneously are pressure, opportunity, rationalization, capability and arrogance has significant effect in detecting fraudulent financial reporting.
Co-Authors Dabella Yunia Eny Suheny Fita Rani Aulia Hadiatna Eka Jaya Ramdhani Mega Arum Muhammad Nawawi