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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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Pengaruh Kompetensi dan Integritas Auditor Internal serta Whistleblowing System terhadap Fraud Prevention Maria Stephanie Dengah; Andre Syukri Putranto; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 2 (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.v5i2.91

Abstract

Fraud is still a phenomenal and interesting issue to discuss with cases that are currently developing in society and fraud is also considered as one of the problems that pose serious challenges for all types of organizations. This study aims to examine and analyze the influence of internal auditor competence and integrity, also whistleblowing systems for fraud prevention. This study uses primary data by distributing structured questionnaires via google form to internal auditors at the Inspectorate General and Secretariat General of the Ministry of Finance in Jakarta. The questionnaire contains questions that have covered each of the assessment indicators. The statistical method used is multiple regression analysis using SPSS 25 to determine the direct or indirect effect of the independent variable on the dependent variable. The results of this study found that the competence of internal auditors affects existing fraud prevention, while integrity and whistleblowing systems do not affect fraud prevention.
PENGARUH AUDIT TENURE TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING (BENEISH M-SCORE) DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Muhammad Habibi Ritonga; Diah Ratna Sari; Noverdi Putra; Haryono Umar
JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 5 No. 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.807 KB) | DOI: 10.25105/pdk.v5i1.6415

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh audit tenure terhadap pendeteksian FFR (Beneish M-Score) dengan komite audit sebagai variabel moderasi. Alat pengukuran pendeteksian yang digunakan dalam penelitian ini adalah Beneish M-score. Populasi dalam penelitian ini adalah perusahaan manufaktur periode Tahun 2014 - 2018 yang terdaftar di Bursa Efek Indonesia sedangkan perusahaan yang menjadi sampel adalah 41 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2014 – 2018. Jenis data dalam penelitian ini adalah data sekunder. Hasil dari penelitian ini menunjukkan bahwa audit tenure dan karakteristik komite audit tidak berpengaruh positif terhadap pendeteksian FFR sedangkan komite audit memperkuat pengaruh positif audit tenure terhadap pendeteksian FFR. Kata kunci: audit tenure, fraudulent financial reporting, komite audit
THE EFFECT OF HEXAGON FRAUD ON FRAUD FINANCIAL STATEMENTS WITH GOVERNANCE AND CULTURE AS MODERATING VARIABLES: PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD DENGAN GOVERNANCE AND CULTURE SEBAGAI VARIABEL PEMODERASI Hexana Sri Lastanti; Etty Murwaningsari; Haryono Umar
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.112 KB) | DOI: 10.25105/mraai.v22i1.13533

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai variabel pemoderasi. Faktor-faktor pemicu kecurangan laporan keuangan menggunakan Fraud Hexagon Model (Vousinas, 2019) yang terdiri dari stimulus, opportunity, capability, rationalization, ego dan collusion. Penelitian ini menggunakan unit analisis perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2014-2020. Hasil pengambilan sampel dengan menggunakan teknik purposive sampling diperoleh 231 data observasi. Hasil pengujian data empiris menunjukkan bahwa opportunity berpengaruh positif terhadap kecurangan laporan keuangan baik pada saat tidak dimoderasi maupun dimoderasi oleh governance and culture. Governance and culture memperlemah pengaruh opportunity terhadap kecurangan laporan keuangan. Namun variabel lain berupa pressure, rationalization, capability, ego/arrogance dan collusion tidak berpengaruh terhadap kecurangan laporan keuangan.   The purpose of this study is to obtain empirical evidence regarding the factors that influence financial statement fraud with governance and culture as moderation variables. Factors triggering financial statement fraud using the Fraud Hexagon Model (Vousinas, 2019) which consists of stimulus, opportunity, capability, rationalization, ego and collusion. This research uses the analysis unit of banking sector companies listed on the Indonesia Stock Exchange with a research period of 2014-2020. The results of sampling using purposive sampling techniques obtained 231 observation data. The results of empirical data testing showed that opportunity had a positive effect on financial statement fraud both when it was not moderated or moderated by governance and culture. Governance and culture weakens the influence of opportunities on financial statement fraud. But other variables in the form of pressure, rationalization, capability, ego / arrogance and collusion have no effect on financial statement fraud
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).
THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT Haryono Umar; Agustina Indriani; Rahima Br. Purba
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.2310

Abstract

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.
Faktor-Faktor yang Mempengaruhi Pencegahan Fraud Satria Wibawa; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.124

Abstract

The purpose of this research was to determine effect of reward, punishment and work environment on fraud precaution/prevention. Quantitative.method and multiple regression analysis are used on this research, The population observed was the environment and colleagues of the researchers. 58 respondents are selected who met the criteria. The results of this research is different from the research conducted by Rosmita Dewi Yuniarti and Nur Apandi (2011), and Shanikat, Mohammed, et. al., (2014) with the results that punishment and reward are factors that have a positive effect on prevention of fraud. This research reveals that reward has a significantly influence prevention of fraud, punishment does not effect prevention of fraud, environment of work.has significant effect on fraud prevention, and then reward, punishment, and environment of work are simultaneously have significant effect;on’ prevention of fraud,.
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Umur Perusahaan, Ukuran KAP, Kepemilikan Institusional, dan Independent Commissioner terhadap Audit Report Lag Catheryn Iona Nelson; Yoga Andriawan; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 1 (2022): 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.v6i1.139

Abstract

The purpose of this study is to obtain an empirical evidence and analyze factors that affecting audit report lag. The independent variables in this study are profitability, solvability, company size, age of company, audit firm size, institutional ownership, and independent commissioner. While the dependent variable in this study is audit report lag. The company used in this research is manufacturing companies that listed on the Indonesian Stock Exchange (IDX) over three years period from 2017 to 2019. The number of research samples is 240 firm years data. This research is using multiple, regression method to examine the effect of independent variables to the audit report lag as the independent variable. The result of this study shows that profitability, company size, and age of company have an effect, on audit report lag while solvability, age of company, audit firm size, institutional ownership, and independent commissioner have no effect on audit report lag.
Pengaruh Fraud Star terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manfaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020) Putri Rizkia; Haryono Umar; Indah Kristianti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 1 (2023): 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.v7i1.106

Abstract

This study examines the fraud star to detect fraudulent financial statements by using the audit committee's financial expertise as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2011-2014. The purposive sampling method was chosen to determine the 71 companies observed for 5 years so that 355 samples were obtained. The analytical method used is multiple regression analysis with the SPSS version 25 program. The results of the research are able to prove that rationalization and lack of integrity have a negative and significant effect on fraudulent financial statements. Furthermore, the audit committee was not able to moderate the pressure, opportunity, rationalization and capability for fraudulent financial statements, but the audit committee was able to weaken the effect of lack of integrity on fraudulent financial statements. Keywords: Triangle Fraud, Diamond Fraud, Fraud Star, Audit committee, Financial Statement Fraud
Pelatihan pelaporan keuangan berkelanjutan memasuki era digitalisasi 5.0. konsolidasian dan laporan keuangan tersendiri pada SAK entitas privat Lesi Hertati; Asmawati Asarie; Haryono Umar; Winwin Yadiati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i2.22629

Abstract

Abstrak Pentingnya Pelatihan Entitas Privat guna mengkaji kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0, dengan fokus pada entitas swasta yang menerapkan SAK. Kesiapan perusahaan dalam mengadopsi digitalisasi 5.0 sangat bervariasi, tergantung pada sektor industri, ukuran perusahaan, dan tingkat teknologi yang digunakan. Implementasi teknologi dalam proses pelaporan keuangan telah membawa perubahan secara efisiensi dan akurasi dalam penyajian informasi keuangan. Konsolidasi dan penyusunan laporan keuangan tersendiri sesuai SAK untuk entitas swasta memberikan kejelasan dan kepercayaan bagi para pemangku kepentingan terkait dengan kinerja keuangan perusahaan. Kegiatan ini di ikutin oleh mahasiwa, entitas bisnis dan praktisi perusahaan dari berbagai arah secara nasional yang berjumlah 825 orang peserta. Metode yang digunakan dalam pelatihan ini penerapan SAK entitas Privat yang berlaku tahun 2025 serta tantangan dalam menghadapi kompleksitas aturan SAK terintegrasi dengan teknologi dalam proses pelaporan. Pengumpulan data dilakukan dengan menggunakan pretest dan postest serta materi yang berbentuk file dokumen yang dilakukan secara zoom. Kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0 membutuhkan strategi yang matang dalam mengintegrasikan teknologi dengan kebijakan dan prosedur yang ada, serta memastikan konsolidasi dan penyusunan laporan keuangan sesuai dengan standar yang berlaku. Kata Kunci:  pelatihan; pelaporan keuangan berkelanjutan; era digitalisasi 5.0; konsolidasian; laporan keuangan tersendiri; SAK entitas privat. Abstract The importance of private entity training to assess the readiness and implementation of sustainable financial reporting in the digitalization 5.0 era, with a focus on private entities that implement SAK. Companies' readiness to adopt digitalization 5.0 varies greatly, depending on the industrial sector, company size, and the level of technology used. The implementation of technology in the financial reporting process has brought about changes in efficiency and accuracy in the presentation of financial information. Consolidation and preparation of separate financial reports in accordance with SAK for private entities provides clarity and confidence for stakeholders regarding the company's financial performance. This activity was attended by students, business entities and corporate practitioners from various directions nationally, totaling 825 participants. The method used in this training is the application of SAK for Private Entities which will take effect in 2025 as well as the challenges in dealing with the complexity of SAK rules integrated with technology in the reporting process. Data collection was carried out using pretest and posttest as well as material in the form of document files carried out using zoom. Readiness and implementation of sustainable financial reporting in the digitalization 5.0 era requires a mature strategy in integrating technology with existing policies and procedures, as well as ensuring the consolidation and preparation of financial reports in accordance with applicable standards. Keywords: training; sustainable financial reporting; digitalization era 5.0; consolidation; separate financial report; private entity SAK.
PENGUJIAN EMPIRIS BAGAIMANA KUALITAS SISTEM INFORMASI AKUNTANSI YANG DIPENGARUHI OLEH ETIKA ORGANISASI BERIMPLIKASI TERHADAP KUALITAS INFORMASI AKUNTANSI Lesi Hertati; Azhar Susanto; Wahyudin Zarkasyi; Harry Suharman; Haryono Umar
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i1.95

Abstract

Accounting Information System is one of the most important parts in an organization. Function Organizational ethics is very influential on accounting information systems will produce accounting information needed by managers and non-managers of an organization as a basis for the decision making process in carrying out its functions or duties. The functions and tasks of managers or non-managers of related units within an organization vary greatly depending on the type of organization, the sections and levels that exist within the organization. The functions and tasks of managers or non-managers differ because the different levels and sections that cause the information needs of managers and non-managers are to support different functions and tasks. The difference in information requirements will lead to different data that must be entered and the accounting information system format used. Reality states that many accounting information systems in various state-owned enterprises have a variety of problems including problems of integration, ease of use, ease of access, ease of adaptation to changing conditions and the ability to produce accounting information as needed. The purpose of this study was to determine how much influence the organization's ethics has on the quality of accounting information systems and their implications for the quality of management accounting information. This method is descriptive and verification method, and the analysis tool is SEM Lisrel modeling. The results showed that user ethics significantly influence the quality of accounting information systems and their implications for the quality of accounting information.
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