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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma
Kanaya Lapae
Universitas YARSI
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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THE INFLUENCE OF FINANCIAL TARGETS, NATURE OF INDUSTRY, CHANGE OF DIRECTORS AND CEO POLITICIANS ON FRAUDULENT FINANCIAL STATEMENTS Harry Budiantoro; Cahyo Adi Nugroho; Perdana Wahyu Santosa; Kanaya Lapae
SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i01.285

Abstract

This study aims to examine the influence of financial targets, nature of industry, change of directors and ceo politicians on fraudulent financial statements. This study uses a sample of state-owned companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sampling technique in this study is purposive sampling and can be a sample of 17 companies. This study uses secondary data, namely the company's financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). The analytical method used is multiple linear regression. The results of this study indicate that financial targets have a significant positive effect on financial statements. The nature of the lindustry has a negative effect on the financial statements. Changes that have a negative financial effect on reporting fraud. CEO Politicians have no effect on financial statements.
PENGUJIAN PENTAGON FRAUD TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) Kanaya Lapae; Harry Budiantoro; Perdana Wahyu Santosa; Alyta Shabrina Zhusrin
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 12 No 1 (2022): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.27587

Abstract

This study aims to examine the effect of pentagon fraud on financial reporting in State-Owned Enterprises (BUMN) on the Indonesia Stock Exchange in 2016-2020. In this study, the sample collection used purposive sampling technique by determining certain criteria and obtained as many as 85 samples from 17 state-owned companies. The data used is secondary data in the form of the company's annual report. The data analysis method used is the multiple linear regression method using the SPSS 25.0 application. The results showed that external pressure, financial targets and the nature of the industry had a significant effect on financial statements. As for finance, auditor turnover, board turnover, CEO and CEO image frequency have no effect on financial statements. Keywordsi: pentagon fraud, fraud, fraudulent financial statement
PENGARUH KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO Harry Budiantoro; Kanaya Lapae; Perdana Wahyu Santosa
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.153

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Keahlian Keuangan dan Akuntansi Komite Audit, Ukuran Perusahaan, Frekuensi Rapat dan Ukuran Dewan Komisaris Terhadap Keberadaan Komite Manajemen Risiko pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2019. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dan diperoleh sampel sejumlah 125 perusahaan. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa keahlian akuntansi dan keuangan komite audit dan ukuran dewan komisaris tidak berpengaruh terhadap keberadaan komite manajemen risiko. Sedangkan ukuran perusahaan dan frekuensi rapat dewan komisaris berpengaruh positif terhadap keberadaan komite manajemen risiko.
Pengaruh Beban Pajak Tangguhan, Tax Planning dan Tax Avoidance Terhadap Manajemen Laba Dengan GCG Sebagai Pemoderasi Harry Budiantoro; Devi Nur Fazriyani; Perdana Wahyu Santosa; Alyta Shabrina Zhusryn; Kanaya Lapae
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1214

Abstract

The purpose of this research is to determine the impact of Deferred Tax Burden, Tax Planning, and Tax Avoidance on Earnings Management in the context of Good Corporate Governance Moderation. This is a quantitative study, with secondary data obtained from the Indonesia Stock Exchange as the data source (IDX). This study's population consists of industrial companies that are listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Purposive sampling was used in this study, with a sample of 19 companies. Multiple linear regression analysis is used in this study. According to the findings of this study, deferred tax expense, tax planning, and tax avoidance have no effect on earnings management, either partially or simultaneously. Furthermore, Good Corporate Governance with the proxy of the Independent Commissioner is unable to moderate the relationship between Deferred Tax Burden, Tax Planning, and Tax Avoidance on Earnings Management
PENGARUH PROFITABILITAS, DEBT DEFAULT DAN AUDIT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Selvy Lintang Tamida; Harry Budiantoro; Kanaya Lapae
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.178

Abstract

With firm size acting as a moderating variable, the purpose of this study was to determine the effect of profitability, debt default, and audit tenure, going concern audit opinion. Trading, service, and investment companies listed on the Indonesia Stock Exchange for 2017 - 2021 are the samples used in this study. 61 companies were selected as part of the purposive sampling technique used in this study. This study uses secondary data, particularly the company's financial statements collected from the official website of the Indonesia Stock Exchange (IDX). Logistic regression with SPSS version 26 was used as the analytical technique. According to research findings, profitability and debt default affect going concern audit opinion. Going concern audit opinion is not affected by the audit period. Profitability and debt default on going concern opinion can be moderated by company size, but not able to moderate the audit period.
Pemberdayaan Ibu Rumah Tangga Melalui Pembentukan Entrepreneur Mandiri di Kelurahan Johar Baru, Cempaka Putih: Empowering Housewives Through the Establishment of Independent Entrepreneurs in Johar Baru Village, Cempaka Putih Harry Budiantoro; Imelda Sari; La Diadhan Hukama; Hestin Agus Tantri Ningsih; Kanaya Lapae
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 1 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i1.4171

Abstract

The purpose of this program is Community Service (PKM) which is a socialization program on how to create an entrepreneurial spirit to help housewives, young women, and the community increase their understanding of how to make, produce, and market patchwork waste decorations. in order to improve the family economy, is to carry out one of the functions of the Tridharma of Higher Education. Workshops and technical instructions in the manufacture of patchwork decorations are the methods used. 80% of the partners who attended were able to make decorative products from patchwork waste, according to the results of the pre and post tests that had been carried out. So with this training, it is hoped that housewives and young women in RW 03 Johar Baru Village will gain more knowledge about making simple businesses and being able to choose and sort patchwork materials and prepare tools.
The Effect of Independence, Due Professional Care, and Experience on Audit Quality Bayu Bayu; Harry Budiantoro; Kanaya Lapae; Supriyatin Supriyatin; Hesty Juni T S
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.1970

Abstract

In order to determine how independence, appropriate professional care, and experience affect audit quality at the Public Accounting Firm (KAP) in North Jakarta, this study will look at these factors. The respondents in this study were auditors from the North Jakarta Public Accounting Firm (KAP). In this study, 50 respondents representing 6 Public Accounting Firms (KAP) in North Jakarta served as the sample of auditors. Convenience sampling, or selecting the sample that can be found the easiest, was used to select the sample for this study. While researchers use multiple regression analysis as a data processing technique. According to the study's findings, independence, due professional care, and experience all significantly and favorably affect audit quality.
Pengaruh Good Corporate Governance , Fee Audit Dan Spesialisasi Audit Terhadap Kualitas Audit Dengan Strategi Bisnis Klien Sebagai Variabel Moderasi Nurhasanah Nurhasanah; Harry Budiantoro; Kanaya Lapae; Hestin Agus Tantri Ningsih; Faris Faruqi
MBIA Vol 22 No 2 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i2.2290

Abstract

This study aims to examine the effect of Good Corporate Governance audit committee proxies, audit Fees and audit specialization on audit quality, as well as examine whether the client's business strategy can weaken the influence of audit committees, audit Fees and audit specialization on audit quality. This study used a sample of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period as many as 12 companies with a total sample of 60 financial reports based on a purposive sampling method with certain criteria. The analytical method used is multiple linear regression and Moderated Regression Analysis (MRA) with the SPSS Ver.26.0 application. The results showed that Good Corporate Governance , audit committee proxies and audit Fees had no effect on audit quality and audit specialization had a positive effect on audit quality. As well as business strategy is not able to weaken the influence of audit committees, audit Fees and audit specialization on audit quality. Keywords: Good Corporate Governance (GCG), Audit Fee, Audit Specialization, Client Business Strategy and Audit Quality Abstrak Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance proksi komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit, serta menguji apakah strategi bisnis klien dapat memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Penelitian ini menggunakan sampel perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021 sebanyak 12 perusahaan dengan total sampel 60 laporanʿkeuangan berdasarkan metode purposive sampling dengan kriteria tertentu. Metode analisis yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA) dengan aplikasi SPSS Ver.26.0. Hasil penelitian menunjukan bahwa Good Corporate Governance proksi komite audit dan Fee audit tidak berpengaruh terhadap kualitas audit dan spesialisasi audit berpengaruh positif terhadap kualitas audit. Serta strategi bisnis tidak mampu memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Kata kunci: Good Corporate Governance (GCG), Fee Audit, Spesialisasi Audit, Strategi Bisnis Klien dan Kualitas Audit
Co-Authors Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Bayu Bayu Budiantoro, Harry Cahyo Adi Nugroho Devi Nur Fazriyani Faruqi, Faris Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hesty Juni T S Imelda Sari La Diadhan Hukama Nurhasanah Nurhasanah Perdana Wahyu Santosa Perdana Wahyu Santosa Selvy Lintang Tamida Supriyatin Supriyatin