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Faktor-Faktor Yang Mempengaruhi Manajemen Persediaan: Sistem Informasi Akuntansi Dalam Siklus Pendapatan, Siklus Pengeluaran Dan Siklus Sumber Daya Manusia
Syafina Amira Putri;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i3.532
In a research or scientific article, previous research or relevant research is very important. Leading research or relevant research is useful for strengthening theories and phenomena of the relationship or influence between variables. This article reviews the factors that influence inventory management, namely accounting information systems in the revenue cycle, expenditure cycle, and human resource cycle, a literature study on Accounting Information Systems. The purpose of this article is to develop a hypothesis of influence between variables that can be used in further research. The results of this literature review article are: 1) The accounting information system in the revenue cycle influences preparation management; 2) The accounting information system in the expenditure cycle affects inventory management; and 3) The accounting information system in the human resource cycle influences the preparatory management.
Faktor-Faktor Yang Mempengaruhi Sistem Informasi : Sumber Daya Manusia, Bisnis, Teknologi
Muhammad Rivki Adrian;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i3.550
Dalam penelitian atau artikel ilmiah, penelitian terdahulu atau relevan sangat penting karena membantu memperkuat teori dan perancangan hubungan atau pengaruh antar variable. Dalam artikel ini, literatur tentang sistem informasi akuntansi dikaji mengenai variabel yang memengaruhi sistem informasi, termasuk sumber daya manusia, bisnis, dan teknologi. Membangun hipotesis pengaruh antar variabel adalah tujuan dari tulisan ini. Hasil penelitian literatur ini adalah sebagai berikut: 1) Pengaruh Sumber Daya Manusia terhadap Sistem Informasi; 2) Pengaruh Bisnis terhadap Sistem Informasi; dan 3) Pengaruh Teknologi terhadap Sistem Informasi.
Faktor-faktor yang mempengaruhi Kualitas Laporan Keuangan: Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia
Dina Juniarti Barokah;
Cris Kuntadi;
Rachmat Pramukty
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i3.590
This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.
Analysis of Factors Affecting Fraud Financial Statements with Fraud Triangle Analysis
Suriany, Suriany;
Kuntadi, Cris
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i4.7078
This study aims to analyze factors affecting fraud financial statements with fraud triangle analysis. This writing uses the literature review method. The results show that there is an effect of financial stability on fraud financial statements. There is an effect of nature of industry on fraud financial statements. There is an effect of ineffective monitoring on fraud financial statements. There is no effect of financial target on fraud financial statements. There is no effect of change in auditor on fraud financial statements. Fraud financial statements can be caused by other things that vary according to the conditions of the company under study so that further research is needed to obtain answers on other variables that have an effect on fraud financial statements. Other factors that can affect fraud financial statements include external pressure, personal financial need, and capability.
Literature Review: The Effect of Audit Delay, Management Changes, and Audit Opinion on Auditor Switching
Suryanta, Aris;
Kuntadi, Cris
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i4.7278
This article examines and reviews the determinants of auditor switching, namely: audit delay, management changes, and audit opinion on a study of audit literature. The objective of this article was to determine the hypothesis of the influence between variables that can be used in further studies. The methods of this article were descriptive qualitative and library research. The results of this literature review article indicated that (1) audit delay has a positive impact on auditor switching; (2) management changes have a positive impact on auditor switching; and (3) audit opinion has a positive effect on auditor switching. These results add to the study of literacy related to the factors causing auditor switching.
The Role of Auditor Experience, Whistleblowing, and Red Flags on Auditor Fraud Detection
Tan, Willy;
Kuntadi, Cris
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i4.7227
Auditors have a big responsibility for fraud detection. Although auditors often find it difficult to detect fraud, the auditor has a big responsibility in detecting fraud in every audit assignment. The purpose of this study is to provide an understanding of the role of auditor experience, whistleblowing, and red flags on auditor fraud detection. The method used in this study uses the literature review method. The results of the study show that there is an effect of experience, whistleblowing, and red flags on auditor fraud detection. Suggestions from this study can be seen that there are many other variables that can effect on auditor fraud detection. In addition, in previous studies, it can be seen that there are several conflicting research results so that it becomes a challenge for further research to obtain the results of hypothesis testing.
Literatur Review: The Effect of Earnings Management, Company Size, and Audit Opinion on Audit Delay
Astuti, Iis Putri;
Kuntadi, Cris
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i4.7106
This article is to review and do research on the factors that influence audit delays, specifically earnings management, company size, and audit opinion. The objective of this literature review article is to determine the hypothesis of the influence between variables that can be used in further studies. The method was descriptive qualitative and library research. The results of this literature review article indicated that (1) earnings management has a positive impact on audit delay; (2) company size has a positive impact on audit delay; and (3) audit opinion has a negative effect on audit delay. These findings contribute to the study of literacy in relation to the causes of audit delay.
The Effect of Accounting Understanding, Utilisation of Accounting Information Systems and Internal Control Systems On The Quality of Government Financial Reports
Kuntadi, Cris;
Livrianti, Nurma
International Journal of Advanced Multidisciplinary Vol. 2 No. 1 (2023): International Journal of Advanced Multidisciplinary (April-June 2023)
Publisher : Green Publisher
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DOI: 10.38035/ijam.v2i1.201
In a scientific piece, prior research is crucial. The theory and phenomenon behind therelationship or influence between variables are strengthened through pertinent study. This article analyses research on the impact of accounting knowledge, the use of accounting information systems, and internal control systems on the accuracy of government financial reporting. In order to create hypotheses of effect between factors that might be employed in future study, this article does a literature review. The quality of government financial reports is affected by accounting knowledge, the use of accounting information systems, and internal control systems, as this article demonstrates.
Pengaruh Audit Internal, Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)
Alvina Renitha Chandra;
Cris Kuntadi;
Rachmat Pramukty
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 1 No. 2 (2023): Juni: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar
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DOI: 10.59061/masip.v1i2.208
This study aims to determine the effect of internal audit, intellectual capital and good corporate governance on the company's financial performance. The population of this study is banking companies listed on the Indonesia Stock Exchange from 2013 to 2016. In this study, the sampling method was a purposive sampling method with 43 companies as the population and 19 companies selected as samples. The data used is an annual report downloaded from the Indonesia Stock Exchange (IDX) website. The results of this study show that internal audit and intellectual capital have a positive and significant effect on the bank's financial performance, meaning that the better the internal audit and intellectual capital, the better the bank's financial performance. Meanwhile, good corporate governance has a negative and insignificant effect on bank profitability; this is because companies carry out good corporate governance not out of necessity, but to comply with established rules.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan: Penghindaran Pajak, Perencanaan Pajak dan Profitabilitas
Santoso, Arie Budi;
Kuntadi, Cris
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 2 No. 2 (2023): Oktober : Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen
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DOI: 10.55606/jurrie.v2i2.1821
Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi nilai perusahaan, yaitu Penghindaran pajak, perencanaan pajak dan profitabilitas, suatu studi literatur manajemen sumber daya manusia. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Penghindaran pajak berpengaruh terhadap nilai perusahaan; 2) perencanaan pajak berpengaruh terhadap nilai perusahaan; dan 3) profitabilitas berpengaruh terhadap nilai perusahaan.