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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 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 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 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) Jurnal Ekonomi dan Akuntansi JIAR
Haryono Umar
Perbanas Institute
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 1 
The Influence of Competence, Independence, and Audit Risks on the Auditor’s Ability to Detect Corruption with Integrity as a Moderating Variable Husen Basri; Haryono Umar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2128

Abstract

This study aims to obtain empirical evidence of the effect of competence, independence, and audit risk on auditors’ ability to detect corruption with integrity as a moderating variable. The population in this study are auditors who work at financial auditor agencies. The sampling was performed using accidental sampling, while the primary data collection used a questionnaire method. The data were then analyzed using structural equation modeling (SEM) partial least square (PLS). The results showed that competence has a positive effect on the auditors' ability to detect corruption, while independence has no positive effect. Furthermore, audit risk has a positive effect on the auditors' ability to detect corruption, and integrity has a positive effect on their ability to detect corruption. Neither does integrity-moderated competencies strengthen the auditor’s ability to detect corruption nor integrity-moderated independence strengthen the auditor’s ability to detect corruption. Finally, integrity-moderated audit risk does not strengthen the auditor’s ability to detect corruption.
Effect of Current Ratio, Return on Equity, Debt to Equity Ratio, and Earnings per Share on Stock Returns of Mining Companies Listed on the Indonesia Stock Exchange Chintya Nurmayasari; Haryono Umar; Agustina Indriani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2283

Abstract

This study was conducted to analyze the development of stock values in the mining companies listed on the Indonesia Stock Exchange (IDX) using the ratio of profitability, liquidity, and debt to stock returns for 2015–2019 period. Purposive sampling technique was used for data collection with the following criteria: (1) companies listed on the IDX during the observation period (2015–2019) for consecutive years; (2) companies that continually provide financial reports during the observation period (2015-2019); (3) companies that have complete data in accordance with the research variables required in this study. Based on those criteria, the data obtained from the report published by the IDX were comprised of 15 companies as the study samples. Meanwhile, the study used panel data regression with least-squares equation and hypothesis testing using t-statistics to test the partial regression coefficients. Furthermore, f-statistics was used to test the simultaneous effect at the significance level of 5%. Based on the analysis results using software eviews version 10, it revealed that: (1) current ratio had no effect on stock return; (2) return on equity had no effect on stock return; (3) debt to equity ratio had no effect on stock return; (4) earnings per share had no effect on stock return; (5) current ratio, return on equity, debt to equity ratio, earnings per share simultaneously had no effect on stock return.
The Effect of Audit Quality, Leverage, and Voluntary Disclosure on Real Earnings Management Haryono Umar; Rani Ayu; Agustina Indriani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2930

Abstract

This study aims to examine the effect of leverage, audit quality, and voluntary disclosure on the real earnings management. The study used secondary data obtained from the annual report for the period of 2017 to 2019. The data were previously processed by the company and were available on the Indonesia Stock Exchange website. The analysis results show that voluntary disclosure, audit quality, and leverage have a significantly negative effect on real earnings management. Besides, voluntary disclosure, audit quality, and leverage simultaneously affect real earnings management.
The Impact of Faud Star on Detecting Fraudulent Financial Statement Satria Wibawa; Anjar Sasongko; Haryono Umar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4333

Abstract

Financial statements are least common but can cause most costly compared to corruption and misappropriation of assets. The purpose of this study was to analyze the effect of Fraud Star elements on Fraudulent Financial Statements (FFS) for the period 2018 to 2020. Each element of the Fraud Star are calculated with financial target proxies (ROA) for pressure, ineffective supervision (BDOUT) for Opportunity, total accruals for Rationalization, Direction Change for capabilities. Lack of Integrity it is calculated by real earnings managemen, and the FFS measurement uses the Beneish M-Score. ACFE, 2020 has released the RTTN which states that the executive level and the accounting department have the 2nd and 3rd highest percentages of fraudsters, respectively 14% and 12%. Banking and financial services are the central public services and are at the heart of economic growth. Therefore the population in this research were banking companies listed on the Indonesia Stock Exchange during the period 2018 - 2020. The research sample was taken using a purposive sampling technique. The data used in this study is secondary data, namely in the form of audited company financial and annual reports and obtained through access to www.idx.co.id and/or the official website of each company. The data analysis method in this study uses panel data regression. The results of the study prove that Opportunity, Rationalization, and Lack of Integrity have a significant positive effect on FFS, while Pressure and Ability, and Internal Audit has not a significant positive effect on FFS
The Role of an Accountant in Detecting Corruption Haryono Umar; Rahima Br Purba; Siti Safaria; Welda Mudiar
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6555

Abstract

The increasing corruption has made Indonesia one of the countries in the red category (corrupt) globally. Corruption is an act to enrich oneself, other people, or corporations by violating the law or abusing authority the focus of this research is on the causes of fraud star corruption. The characteristics of corruption in Indonesia are very complex, abuse of power or authority, and not carried out with trust. Involving various elements from the government/private sector is the cause of fraud star corruption, this occurs in State/Regional Owned Enterprises (BUMN/D) and public officials from the center to the regions. This study discusses one of the contributions in fighting corruption in Indonesia, using a corruption detection model. To be free from the corruption epidemic in Indonesia, the introduction of the HU model consists of the variables lack of integrity (lack of integrity), opportunity (opportunity), pressure (pressure), rationalization (rationalization), and capability (capability) to give hope and get answers. The HU model proves that even the amount of pressure, the number of opportunities, the ease of justification, as well as a high position and authority will not encourage corruption if there is strong integrity. The result shows that the loss of integrity is the most dominant cause of people committing corruption. This study is also able to categorize agencies that are indicated as being corrupt (red), between indicated and not indicated (grey), and not indicated (green).
HU-Model Effectiveness in Corruption Detection Umar, Haryono; Safaria, Siti; Mudiar, Welda; Purba, Rahima Br; Harsono, Harsono; Karyaningsih, Karyaningsih
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3102

Abstract

This study aims to test the effectiveness of the HU-Model used in corruption detection efforts. The increasing number of corruption cases shows that the tools to detect corruption are not yet available. With the mode of corruption that is increasingly developing and complex, the existence of a corruption detection tool is a must. The focus of this research is on the causes of fraud star corruption which shows that the cause is due to abuse of power or the authority being exercised is not by the mandate. The characteristics of corruption in Indonesia are very complex, involving various elements from the government / private sector, State / Regional Owned Enterprises (BUMN / D) as well as public officials from the center to the regions. This article discusses the corruption detection model as one of the contributions to fight corruption in Indonesia. As one of the efforts to make Indonesia free from corruption outbreaks, the HU model consists of the variable lack of integrity (lack of integrity), opportunity (opportunity), pressure (pressure), rationalization (rationalization), and the ability (capability) to provide hope and answers. The HU-Model proves that despite the amount of pressure, the number of opportunities, the ease of justification, and the high position and authority will not encourage acts of corruption if there is still strong integrity. The results show that the indications of corruption are divided into three clusters, namely those with indications of corruption (red), gray (gray), and no indications of corruption (green).
Co-Authors , Rahima Br Purba Afiani Nisaakmala, Heni Agustina Indriani Agustina Indriani Alessandro Tambunan Andre Syukri Putranto Andri Taripudin Anggun Prabowo Ani Widosari Trisnaningsih Anjar Sasongko Arini Suliantari Asmawati Asarie Azhar Susanto Brama William Mezy Bustomi Bustomi Catheryn Iona Nelson Chintya Nurmayasari Choiriyah Handayani Darmawan Darmawan 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 Haikal Haikal Handayani, Milda Hanna Christina W Putri Hardo Aprilio Harry Suharman Harry Suharman Harsono Harsono Hartono Hartono 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 Maria Stephanie Dengah Mezy, Brama William Mochamad Muslih Mohammad Adam Muchamad Fariz Muhammad Febryandi Muhammad Habibi Ritonga Muhammad Iqbal Muhammad Sindu Wijaya Nabilah Nawazir Nico Sinaga Noverdi Putra Novita Lumanaw Nurfitri Elsya Nurul Safarah Oky Ryanda Pordinan Pordinan Priscillia Sumendap Putri Rizkia Rani Ayu Rara Rara Ratih Kumala Sari Ridwan Ridwan Rio Firnanda Riska Riska Rizqi Rizqi Sally Marcelina Sartika Sartika Saswinda Permata Putri Satria Wibawa Sekawulan, Wening Siti Safaria Suharman, Harry Taurusianingsih, Dyah Nirmalawati Ulfah Apriani Veronica Phang Wahyudin Zarkasy Wahyudin Zarkasyi Welda Mudiar Wikanto Artadi Willy hidayat Hidayat Winwin Yadiati Yadiati, Winwin Yoga Andriawan Yuki Dwinoto Yulian Yanuardi Zarkasyi, Hahyudin Zulmanto Zulmanto