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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

Author-ID : 407715

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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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

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.

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

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

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

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

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

Influence of Supply Chain Audit Quality on Audit Results through the Auditor's Ability in Detecting Corruption Rahima Br. Purba; Erlina Erlina; Haryono Umar; Iskandar Muda
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.35 KB)

This study examines the effect of supply chain audit quality on the quality of audit results through corruption detection. The object of this study is the auditor of the State Financial Examination Agency of the Republic of Indonesia, with the subject of the study being the state financial auditor. The respondents of this study were 99 state financial auditors. The results of the study revealed that audit quality, which has a positive effect on the supply chain audit quality results and corruption detection can mediate the effect of supply chain audit quality on audit quality results. This research has succeeded in defining clearly the difference between audit quality and the quality of audit results that so far, many academics and practitioners have confused about it.

The Role of Ethics and Religion to Reduce The Corruption Level in Indonesia, Moderated by The Government Internal Control System Mochamad Muslih; Haryono Umar
International Journal of Science and Society Vol 2 No 2 (2020): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

The purpose of this study is to study the effect of ethics and religion on reducing corruption, moderated by the government’s internal control system. This study used quantitative method. The population is Indonesian society. The research sample is the academic community and auditors. The sample selection is done purposively. The data used is primary data. Data collection was carried out using an online questionnaire. A total of 108 respondents filled out a questionnaire created using Google forms. The results showed that ethics had no significant effect on reducing corruption, religion had no significant effect on reducing corruption, moderating government internal control systems on ethical influence on reducing corruption was not significant, and moderating government internal control systems (SPIP) on religious influence on reducing corruption was not significant. Subsequent researchers are advised to use cultural variables as one of the independent variables.

Decrease in Labor Levels in the Covid-19 Government Budget Lesi Hertati; Wahyudin Zarkasy; Mohammad Adam; Haryono Umar; Harry Suharman
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

The overall budget of the government affected by covid-19 plays an important role in contributing to the welfare of the people who are being hit by a corona outbreak and more importantly is how the government's focus in determining the composition of the government budget itself. Determination of the composition of the government budget is a strategic plan to achieve the population safety targets of the covid-19 outbreak and at the same time to emphasize the human resource sectors because all residents are required to lockdown. The government budget component is related to the provision of basic food and health assistance in the regions and the provision of basic community needs such as free food and free health. Government budget allocations to the food and health sectors for free encourage an increase in the corona outbreak so that the population death rate decreases more broadly. A small enemy that is not visible to the naked eye but enough to stifle the economy and employment so that development is stalled in all directions, poverty rates increase, economic growth is paralyzed. The government is responsible for the allocated financial allocations for health and food for the residents of their respective countries. The availability of food is influenced by the availability of local government budget in providing government policies. Regions that have better regional income budgets compared to other regions will tend to have high levels of regional income budgets. Government expenditure is closely related to community life processes due to the co-19 pandemic as a result of the government's success in handling co-19 nationally or regionally. This research method is descriptive and verification method, the analysis tool is structural equation modeling (SEM, Lisrel). The results showed that the decline in labor affected the Government Budget Period of the Covid-19.

PENGARUH MODAL KERJA DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS Ani Widosari Trisnaningsih; Haryono Umar
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

In making a profitability decision, of course the company must have sufficient capital to finance operations in the company. This is to see how the influence of working capital and operational costs on profitability. The research method used by researchers is the method of multiple linear regression analysis, the coefficient of determination test, also performed a classic assumption test that is the Normality, Multicollinearity, Heteroscedasticity and Autocorrelation Tests and also the Hypothesis Test which consists of the F Test and the t Test.Based on the t test (partially) it can be seen that working capital has a significant effect on profitability. Whereas Operational Costs do not affect the profitability. And based on the F Test the value of Fcalculates that working capital and operational costs affect profitability.

Pengaruh Pengungkapan Praktek Anti Korupsi Pada Sustainability Report Terhadap Going Concern dengan Composite gcg Sebagai Variabel Moderasi (studi kasus pada perbankan indonesia tahun 2015 _ 2018) IPutu Ariawan; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 1 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v5i1.126

This study was conducted to test and analyze the Effects of Disclosure of Anti-Corruption Practices to Going Concern and the Effects of Composite GCG as Variable Moderation on Disclosure of Anti-Corruption Practices towards Going Concern. This Quantitative research uses secondary data with a total sample of 39 general banking companies listed on the Indonesia Stock Exchange in the period 2015 - 2018 that meet the criteria sample. Data obtained by purposive sampling method. Hypothesis testing using PLS-SEM analysis tools, using Model PLS-SEM with the Moderation Effect Product Indicator Approach contained in the WrapPLS 6.0 Program.The results of this study showed the Disclosure of Anti-Corruption Practices in Sustainability Report had no effect to Going Concern, while the effect of GCG Composite as Variable Moderation weakened the relationship of Disclosure of Anti-Corruption Practices on Sustainability Report towards Going Concern. Good implementation of GCG makes disclosure of Anti-Corruption Practices not a concern for investors in investing

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

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