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Journal : Behavioral Accounting Journal

ANALISIS PENGARUH LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur) Tri Maryanti; Endah Susilowati
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.486 KB) | DOI: 10.33005/baj.v4i1.128

Abstract

This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.
Analisis Independensi dan Kecerdasan Emosional Terhadap Kinerja Auditor yang Dimediasi oleh Perilaku Etis Auditor Libriko Yodareditiyo; Endah Susilowati
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.191

Abstract

The performance of the auditors is currently under scrutiny from all quarters. The recent incident of the BPK auditors has caused public suspicion and doubt about the performance of the BPK. Therefore, the purpose of this study is to empirically discover and analyze the impact of independence and emotional intelligence on audit performance, which is moderated by the ethical behaviour of the pemeriksas of the Supreme Audit Office of the Republic of Indonesia (East Java Province Representative). The target population of this study is up to 165 auditors of the BPK RI representative in East Java. The sampling technique used was purposive sampling, i.e., sampling by specific criteria. Based on pre-defined criteria, the sample size was calculated so that 105 auditors were included in the study. The type of data used in the study was raw data. The data collection conducted by the researcher was done using a questionnaire-based survey method. Data were processed by partial least squares (PLS) analysis using SMART PLS software. The results obtained showed that independence and emotional intelligence have a positive and significant impact on auditor ethical behaviour, while auditors’ ethical behaviour, independence and emotional intelligence have a positive and significant impact on audit performance, and auditors’ behavioural ethics as a mediating variable mediates the relationship between the variables. Thus, all the proposed hypotheses can be accepted.
Analisis Independensi dan Kecerdasan Emosional Terhadap Kinerja Audit yang Dimediasi oleh Perilaku Etis Auditor Libriko Yodareditiyo; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.191

Abstract

The performance of the auditors is currently under scrutiny from all quarters. The recent incident of the BPK auditors has caused public suspicion and doubt about the performance of the BPK. Therefore, the purpose of this study is to empirically discover and analyze the impact of independence and emotional intelligence on audit performance, which is moderated by the ethical behaviour of the pemeriksas of the Supreme Audit Office of the Republic of Indonesia (East Java Province Representative). The target population of this study is up to 165 auditors of the BPK RI representative in East Java. The sampling technique used was purposive sampling, i.e., sampling by specific criteria. Based on pre-defined criteria, the sample size was calculated so that 105 auditors were included in the study. The type of data used in the study was raw data. The data collection conducted by the researcher was done using a questionnairebased survey method. Data were processed by partial least squares (PLS) analysis using SMART PLS software. The results obtained showed that independence and emotional intelligence have a positive and significant impact on auditor ethical behaviour, while auditors’ ethical behaviour, independence and emotional intelligence have a positive and significant impact on audit performance, and auditors’ behavioural ethics as a mediating variable mediates the relationship between the variables. Thus, all the proposed hypotheses can be accepted.
ANALISIS PENGARUH LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Timur) Tri Maryanti; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.128

Abstract

This research was conducted to determine the effect of locus of control and leadership style on the performance of BPK auditors at the Representative Office of East Java Province. The results of research with the path coefficent Smart PLS test analysis state that locus of control has a significant effect on auditor performance and leadership style also has a significant effect on the performance of BPK auditors at the Representative Office of East Java Province. The result of R-Square (R2) auditor performance is 0.96, which means that the percentage of the influence of locus of control and leadership style on auditor performance is 96%, while the remaining 4% is explained by other variables.
KUALITAS AUDIT MEMEDIASI KECAKAPAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN F&B YANG TERDAFTAR DI BEI Ogi Wisnu Saputra; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 3 No. 1 (2020): January-June 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i1.58

Abstract

This study aims to test and prove managerial skills, company size on earnings management and the effect of audit quality mediate managerial skills and company size on earnings management uses quantitative methods. The population in this study are food and beverage companies listed on the Stock Exchange with a sample of 13 companies. The testing method is done with partial least square which is processed by Smart PLS for Windows Version 3.29. The results of the research conducted showed that managerial skills and company size affect audit quality, while managerial skills and company size do not affect earnings management. Audit quality variables mediate managerial skills and company size on earnings management no effect.
ANALISIS ASOSIASI LOVE OF MONEY, IKLIM ETIS ORGANISASI DAN SPIRITUALITAS TERHADAP EARNINGS MANAGEMENT MOTIVATION Nurdiana Kus Hartatik; Endah Susilowati
BAJ: Behavioral Accounting Journal Vol. 1 No. 2 (2018): July-December 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i2.33

Abstract

This study aims to examine the effect of love of money, the organizational climate and workplace spirituality on earnings management conducted by middle and lower level managers in the animal feed processing industry in the East Java region. This study discusses manager’s confidence to do earnings management when in high or low organizational ethical conditions, high or low love of money, and high or low spiritual levels. The results of data analysis processed using PLS 3.0 show that the level of love of money affects managers' confidence to do earnings management, the level of organizational ethical climate does not affect managers' confidence to do earnings management and the spiritual level has a positive effect on managers' confidence in earnings management.
Analisis Akuntabilitas dan Transparansi Keuangan sebagai Bentuk Pencegahan Korupsi pada Perusahaan Publik dalam Perspektif Keberlanjutan Sosial dan SDGs Putri Wiyandari, Rachmanita; Susilowati, Endah
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.404

Abstract

Penelitian ini menelaah peran akuntabilitas dan transparansi keuangan dalam mencegah praktik korupsi pada perusahaan publik, sekaligus meninjau kontribusinya terhadap keberlanjutan sosial dalam kerangka Sustainable Development Goals (SDGs). Tiga studi kasus digunakan sebagai fokus utama, yaitu PT Indofarma Tbk, PT Pertamina (Persero), dan PT Unilever Indonesia Tbk. Pendekatan penelitian bersifat kualitatif-deskriptif dengan teknik analisis dokumentasi melalui laporan keberlanjutan, laporan keuangan, dan publikasi resmi perusahaan. Hasil penelitian menunjukkan bahwa lemahnya pengawasan internal serta absennya mekanisme antikorupsi di PT Indofarma menyebabkan manipulasi laporan keuangan dan kerugian negara, sehingga menghambat pencapaian SDG 3, 9, dan 16. Sebaliknya, PT Pertamina menunjukkan perbaikan tata kelola melalui penerapan ISO 37001 dan penguatan pelaporan keberlanjutan, meskipun masih terdapat risiko korupsi pada proyek strategis. Sementara itu, PT Unilever Indonesia menerapkan tata kelola progresif dengan mengintegrasikan strategi ESG serta merespons tekanan publik secara adaptif, yang mendukung pencapaian SDG 10, 12, 16, dan 17. Secara teoretis, penelitian ini memperkuat relevansi Teori Agensi, Teori Keperilakuan Akuntansi, dan Teori Good Corporate Governance.   This study examines the role of financial accountability and transparency in preventing corruption practices in public companies, while reviewing their contribution to social sustainability within the Sustainable Development Goals (SDGs) framework. The analysis focuses on three case studies: PT Indofarma Tbk, PT Pertamina (Persero), and PT Unilever Indonesia Tbk. A qualitative-descriptive approac, using document analysis of sustainability reports, financial statements, and official corporate publications. The findings reveal that weak internal oversight and the absence of anti-corruption mechanisms at PT Indofarma led to financial statement manipulation and state losses, hindering the achievement of SDG 3, 9, and 16. In contrast, PT Pertamina demonstrates governance improvements through the adoption of ISO 37001 and enhanced sustainability reporting, although corruption risks persist in strategic projects. Meanwhile, PT Unilever Indonesia applies progressive governance by integrating ESG strategies and adapting to public pressure, contributing to SDG 10, 12, 16, and 17. Theoretically, this research reinforces the relevance of Agency Theory, Accounting Behavior Theory, and Good Corporate Governance in analyzing corruption and accountability dynamics in the corporate sector.
Co-Authors Abdul Aziz Aisyah Regina Al Kindy Al Fatya, Kayyana Ihsan Alfi Ardiyanti Alvian Ananta Pramadya Amin, Ahsanul Hadi Ananda Faticha Putri ANDYARINI, ESTI NOVI Anggraeni, Nia Anindiyadewi, Nabila Carissa Ardilla, Alfin Ardiyanti, Alfi Arie Kusuma Dewa Arie Kusuma Dewa Ariya Mutika Astrini Aning Widoretno Astrini Aning Widoretno Auliah, Alfiah Nur Ayu Nur Fadillah Brian Bayu Ramadhan Citra Dirgahayu Innayati Citra Dirgahayu Innayati Citra Dirgahayu Innayati Corina Joseph Dana Puspitasari Devika Febyanti Diah Hari Suryaningrum Diah Hari Suryaningrum Diah Hari Suryaningrum Diah Hari Suryaningrum Dwi Suhartini Elsa Triandhani Putri Emy Nurmalasari Fadel Muhamad Fadilah, Aidha Kurnia Wardhani Faticha Putri, Ananda Febiani Tevia Permana Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Fransiska, Bella Gading Tio Yuniar Gading Tio Yuniar Gempita Asmaul Husna Hadi, Inthomy Helmy Wahyu Sukiswo Henoch Setyo Purnomo Henoch Setyo Purnomo Hero Priono Hero Priono, Hero Himma Tul Khoiro Ignathia Martha Hendrati Ihza Pahlevi, Marhaendra Ilvia Azhari Salsabila Indrawati Yuhertiana Indrawati Yuhertiana Innayati, Citra Dirgahayu Intan Permatasari Intan Permatasari Izaak, Wilma Cordelia Jabarudin, Ismail Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Leksono, Sukmayudha Novadi Libriko Yodareditiyo Lisa Harnanda Marhaendra Ihza Pahlevi Marisa, Ani Muhammad Daffa Rasyadan Nadifah Ita Purnamasari Nanda Wahyu Indah Kirana Natasya Agustine Nawaal Fakhri Widiantoro Nawangsari, Nonny Laurencia Nayla Fadhlika Rizqi Noegroho, Fajar Nova Lusiana Nur Affifah, Audy Nur Faizah Nurdiana Kus Hartatik Nuril Ade Pramudita Nuril Ade Pramudita Ogi Wisnu Saputra Oryza Tannar Permana, Febiani Tevia Permata, Ayu Novalia Pradita, Sharfina Putri Wiyandari, Rachmanita Putri, Elsa Triandhani Putri, Elsa Triandhani Radendhania Aisyah Selfandari Rahmadani, Sri Ayu Dwi Ramadhan, Raihan Riyan Adinugroho Sal-Sabilla Narita Kusnadi Salsabilla Narita Kusnadi Saputri, Nemshy Elfa Sari Andayani Sari Andayani Sari Andayani Sari Andayani Septa Dinda Alfia, Famia Shabrina, Shani Nur Shaleh, Shaleh Sharfina Pradita Shavira Aisyah Maharani Sofie Yunida Putri St. Rohmawatik Sucahyati, Diarany Sukiswo, Helmy Wahyu Sukmayudha Novadi Leksono Syahnanda, Muhammad Daffa Aqila Tannar, Oryza Tri Maryanti Tri Maryanti Vicky Vendy Wati, Seftin Fitri Ana Widodo, Condro Widoretno, Astrini Aning Widyaningrum, Adelia Eka Wijaya, Raden Muhammad Syah Arief Atmaja Wulandari Hidayanti Yolanda, Wafa Zakharia Vito Trinova Zulfa Aulia Putri Zulfatulkhoiriyah, Zulfatulkhoiriyah