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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Jaeni
Universitas Stikubank (UNISBANK) Semarang
Education

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Pengaruh Audit Forensik, Audit Investigasi, Kompetensi Auditor, Profesionalisme dan Kecerdasan Spiritual Terhadap Pencegahan Fraud Ahmad Alfiar Fiar; Jaeni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.628

Abstract

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Meli Ana; Jaeni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.641

Abstract

This study aims to examine how much influence on students to follow the accounting profession education. The population of this study were students majoring in accounting from state universities and private universities in the city of Semarang. The sample of this study amounted to 100 respondents from university students UNES, UNDIP, UNISBANK, USM, UNIMUS, STIE BPD JATENG, UDINUS, UPGRIS. The independent variables in this study are quality motivation, career motivation, economic motivation, and social motivation. While the dependent variable is student interest in participating in PPAk. The data was collected by using a questionnaire, and the data was analyzed using the multiple linear regression method. The results show that quality motivation of 0.320 has an effect on student interest in PPAk, career motivation of -0.118 has no effect on student interest in PPAk, economic motivation of -0.096 has no effect on asking students to take PPAk, social motivation of -0.141 has no effect on asking students to take part PPAk. The conclusion shows that motivation has no effect on student interest in taking the Accounting Profession Education (PPAk) by 3.098%. Based on these findings, it is suggested to the PPAk organizing body to always develop the PPAk curriculum. Keywords: Motivation career, motivation economic, motivation social, motivation quality, on student interest in participating in PPAk.
Pengaruh Audit Forensik, Audit Investigasi, Kompetensi Auditor, Profesionalisme dan Kecerdasan Spiritual Terhadap Pencegahan Fraud Ahmad Alfiar Fiar; Jaeni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.628

Abstract

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Meli Ana; Jaeni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.641

Abstract

This study aims to examine how much influence on students to follow the accounting profession education. The population of this study were students majoring in accounting from state universities and private universities in the city of Semarang. The sample of this study amounted to 100 respondents from university students UNES, UNDIP, UNISBANK, USM, UNIMUS, STIE BPD JATENG, UDINUS, UPGRIS. The independent variables in this study are quality motivation, career motivation, economic motivation, and social motivation. While the dependent variable is student interest in participating in PPAk. The data was collected by using a questionnaire, and the data was analyzed using the multiple linear regression method. The results show that quality motivation of 0.320 has an effect on student interest in PPAk, career motivation of -0.118 has no effect on student interest in PPAk, economic motivation of -0.096 has no effect on asking students to take PPAk, social motivation of -0.141 has no effect on asking students to take part PPAk. The conclusion shows that motivation has no effect on student interest in taking the Accounting Profession Education (PPAk) by 3.098%. Based on these findings, it is suggested to the PPAk organizing body to always develop the PPAk curriculum. Keywords: Motivation career, motivation economic, motivation social, motivation quality, on student interest in participating in PPAk.
Co-Authors Ahmad Alfiar Fiar Meli Ana