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All Journal JURNAL AKUNTANSI DAN AUDITING Sosiohumaniora PENELITIAN DAN KARYA ILMIAH PROSIDING SEMINAR NASIONAL CENDEKIAWAN JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal ASET (Akuntansi Riset) Jati: Jurnal Akuntansi Terapan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Prosiding Seminar Nasional Pakar International Journal of Supply Chain Management Aptisi Transactions on Technopreneurship (ATT) Jurnal Doktor Manajemen (JDM) International Conference of ASEAN Prespective and Policy (ICAP) Jurnal Ilmiah Akuntansi Rahmaniyah Syntax Idea Dinasti International Journal of Management Science Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance International Journal of Science and Society (IJSOC) JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Abdimas Perbanas Jurnal Riset Perbankan, Manajemen dan Akuntansi The South East Asian Journal of Management Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mizania : Jurnal Ekonomi dan Akuntansi JPNM : Jurnal Pustaka Nusantara Multidisiplin JIAR Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen
Haryono Umar
Perbanas Institute
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Journal : Prosiding Seminar Nasional Pakar

 1 
ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DALAM BEI PERIODE 2015-2017) Ferica Ferica; Hardo Aprilio; Nico Sinaga; Ilham Budi Santoso; Muhammad Iqbal; Febriyanto Febriyanto; Muhammad Febryandi; Haryono Umar; Krisna Pradana
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4239

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh analisa fraud pentagonterhadap kecurangan laporan keuangan menggunakan baneish model. Populasidalam penelitian ini adalah perusahaan tambang yang terdaftar di BEI padatahun 2015, 2016, dan 2017. Pengambilan sampel dilakukan denganmenggunakan purposive sampling. Hasil dari penelitian ini adalah yangberpengaruh signifikan terhadap laporan keuangan hanya pergantian ketuainternal auditor yang diproksikan dengan adanya pergantian ketua auditinternal selama periode pengamatan. Sedangkan yang tidak berpengaruhsignifikan terhadap kecurangan laporan keuangan adalah variabel efektifitaspengawasan, stabilitas keuangan, tekanan pihak eksternal, pergantian kebijakanakuntansi perusahaan, opini audit.
PENGARUH SPIP DAN EFEKTIVITAS INTERNAL AUDIT TERHADAP PENCEGAHAN KORUPSIDENGANIMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SEBAGAI VARIABEL INTERVENING (STUDI PADA KANTOR PUSAT KEMENTERIAN PERHUBUNGAN) Eka C Setyawan; Dian Rustiani; Nabilah Nawazir; Sally Marcelina; Veronica Phang; Novita Lumanaw; Erikson Erikson; Haryono Umar
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4240

Abstract

This study aims to analyze the influence of SPIP (Government Internal ControlSystems) and Internal Audit on corruption prevention mediated by theimplementation of accrual-based accounting at Ministry of Transportations of TheRepublic of Indonesia. The type of research used was descriptive and causal.The research method used was questionnaire, with the scope of employees inthe field of Internal Audit and Accounting, which consists of Senior Auditors andStructural Officials in the field of accounting at the Head Office of the Ministry ofTransportation as many as 91 respondent. The analysis data is processed usingSPSS ver.23.0.The results of the research shows that the SPIP has no significanteffect (indirectly) on prevention of corruption through the implementation ofAccrual-Based Accounting, while Internal Audit has a significantly indirect effecton Corruption Prevention through the implementation of Accrual-BasedAccounting.
PENGARUH KOMPETENSI, INDEPENDENSI DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING Fransisco Fransisco; Fransiskus Fransiskus; Indri Indri; Pordinan Pordinan; Rara Rara; Rizqi Rizqi; Zulmanto Zulmanto; Haryono Umar
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4250

Abstract

The ability to detect fraud is a skill or expertise of the auditor to find indications of the fraud. This research aims to determine the effect of competence, independence and timeo detect fraud. This research was conducted at Jakarta in 2019. The population of this rese rch is a public accounting of big four by spreading questionnaire directly to the Respondents. Respondents in this study were 50 auditors working at big four public accounting firms. Research using primary data, Analysis of the data used is PLS (Partial Least Square). The results of this study indicate that the competency and independency affect the auditor's ability to detect fraud through professional skepticism positively while time pressure affect the auditor's ability to detect fraud through professional skepticism negatively.
PENGARUH INDEPENDENSI PENGAWASAN INTERNAL TERHADAP PENCEGAHAN KORUPSI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA MAHKAMAH AGUNG RI) Ulfah Apriani; Krissantono Karo Karo; Fatmamita Yuliana; Feliona Astika; Ridwan Ridwan; Darmawan Darmawan; Bustomi Bustomi; Haryono Umar
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4251

Abstract

This study aims to obtain empirical evidence of the influence ofIndependence of Internal Oversight on the Prevention of Corruption withOrganizational Commitment as a Moderating Variable (study on theSupreme Court of the Republic of Indonesia). The population in this studywere employees of the Supreme Court of the Republic of Indonesia. Theresearch sample used purposive sampling, namely in the field ofSupervision and Equipment Bureau of Supreme Court of the Republic ofIndonesia. The primary data collection method used is the questionnairemethod. Data was analyzed using SEM PLS. The results of the studyindicate that the independence of Internal Oversight and OrganizationalCommitment has a positive effect on Prevention of Corruption, althoughOrganizational Commitment cannot strengthen the relationship of theinfluence of Independence of internal supervision on CorruptionPrevention.
PENGARUH BUDAYA ORGANISASI DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN KECURANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL INTERVENING Priscillia Sumendap; Willy hidayat Hidayat; Anggun Prabowo; Hartono Hartono; Sartika Sartika; Ratih Kumala Sari; Febryanti Wahyuningrum; Haryono Umar
Prosiding Seminar Nasional Pakar Prosiding Seminar Nasional Pakar 2019 buku II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.4300

Abstract

Penelitian ini menguji hubungan budaya organisasi, moralitas individu dan sistempengendalian internal terhadap pencegahan kecurangan. Sistem pengendalianinternal dalam penelitian ini berperan sebagai variabel intervening. Pengujianpenelitian ini menggunakan kuesioner untuk mengumpulkan data. Populasi daripenelitian ditujukan kepada beberapa pegawai swasta di Indonesia denganberbagai level posisi sebanyak 200 orang dan sampelnya sebanyak 102 orang.Kuesioner tersebut dianalisis dengan menggunakan SEM (Structural EquationModelling) dan di olah dengan menggunakan aplikasi AMOS Versi 24. Hasil daripengolahan data tersebut menunjukan variabel budaya organisasi, moralitasindividu dan budaya organisasi dengan sistem pengendalian internal sebagaivariabel intervening berpengaruh signifikan positif terhadap pencegahankecurangan.
PENGARUH ETHICAL ENVIRONMENT DAN ETHICAL JUDGMENT TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING Andri Taripudin; Haryono Umar
Prosiding Seminar Nasional Pakar PROSIDING SEMINAR NASIONAL PAKAR 2020 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.6906

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh ethical environment dan ethical judgment terhadap intensi melakukan whistleblowing. Kami berpendapat bahwa intensi melakukan whistleblowing baik melalui pihak internal maupun eksternal dipengaruhi oleh ethical environment dari organisasi dan juga ethical judgment dari auditor. Data penelitian ini dikumpulkan dengan menyebarkan kuesioner melalui media online kepada 49 pemeriksa di Badan Pemeriksa Keuangan. Hasil pengujian dengan menggunakan SmartPLS menunjukan bahwa ethical environment berpengaruh positif terhadap Internal whistleblowing dan formal whistleblowing. Kami juga menemukan bahwa ethical judgment berpengaruh positif terhadap eksternal whistleblowing dan formal whistleblowing.
Co-Authors , Rahima Br Purba Afiani Nisaakmala, Heni Agin Sugiwa Agustina Indriani Agustina Indriani Agustina Indriani Alessandro Tambunan Andre Syukri Putranto Andri Taripudin Anggun Prabowo Ani Widosari Trisnaningsih Anjar Sasongko Aprilio, Hardo AR, Hikmah Arini Suliantari Asmawati Asarie Atasya Alidira Azhar Susanto Brama William Mezy Bustomi Bustomi Catheryn Iona Nelson Chatarina Umbul Wahyuni Chintya Nurmayasari Choiriyah Handayani Diah Ratna Sari Dian Rustiani Eka C Setyawan Elison Simaremare Endah Catur Riyanti Erikson Erikson Erlina Erlina Etty Murwaningsari Fatika, Yeka Hendra Fatmamita Yuliana Febriyanto Febriyanto Febryanti Wahyuningrum Feliona Astika Ferica Ferica Fransisco Fransisco Fransiskus Fransiskus Hahyudin Zarkasyi Haikal Haikal Handayani, Milda Hanna Christina W Putri Harry Suharman Harry Suharman Harsono Harsono Hartono Hartono Hedwigis Esti Riwayati Heni Afiani Nisaakmala Hexana Sri Lastanti Husen Basri Ilham Budi Santoso Indah Kristianti Indri Indri Indriani, Agustina Inten Meutia IPutu Ariawan Iskak, Jamaludin Iskandar Muda Julia Julia Julita Rismauli Justine Tanuwijaya Karyaningsih, Karyaningsih Krisna Pradana Krissantono Karo Karo Lambang Puji Pangestu Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Maria Stephanie Dengah Markonah, Markonah Mezy, Brama William Mochamad Muslih Mohammad Adam Muchamad Fariz Muhammad Febryandi Muhammad Habibi Ritonga Muhammad Sindu Wijaya Nabilah Nawazir Natali Yustisia Nico Sinaga Nopriansyah, Arief Noverdi Putra Novita Lumanaw Nurfitri Elsya Nurwijayanti Oky Ryanda Pordinan Pordinan Pramesworo, Septo Priscillia Sumendap Putri Rizkia Rachman, Hikmah Abdul Rani Ayu Rara Rara Ratih Kumala Sari Ria Fitria Andriani Ridwan Ridwan Rio Firnanda Riska Riska Rizqi Rizqi Safarah, Nurul Sally Marcelina Sartika Sartika Saswinda Permata Putri Satria Wibawa Sekawulan, Wening Siahaan, Magda Siti Safaria Taurusianingsih, Dyah Nirmalawati Ulfah Apriani Veronica Phang Wahyudin Zarkasy Wahyudin Zarkasyi Welda Mudiar Wikanto Artadi Willy hidayat Hidayat Winwin Yadiati Winwin Yadiati Yoga Andriawan Yuki Dwinoto Yulian Yanuardi Zulmanto Zulmanto