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All Journal Jurnal Riset Akuntansi Kontemporer Coopetition : Jurnal Ilmiah Manajemen Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Justinia Castellani
Universitas Pasundan
Economics, Econometrics & Finance Education Social Sciences Other

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THE INFLUENCE OF INTERNAL AUDIT AND WHISTLEBLOWING SYSTEM EFFECTIVENESS ON FRAUD PREVENTION Justinia Castellani; Anggita Nuralisa
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.6011

Abstract

This research aims at finding out and analyzing how much influence internal audit and whistleblowing system effectiveness had on fraud prevention at rural banks (BPR) in Bandung Regency. The sample of this research used an internal auditor who worked at a rural bank in Bandung Regency. The results of simple linear regression data processing showed that the effectiveness of internal audit and whistleblowing system can prevent fraud.
Pengaruh Pergantian Manajemen, Kesulitan Keuangan, Ukuran KAP, dan Audit Delay terhadap Auditor Switching: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018 Justinia Castellani; Mochammad Ridwan; Sasa S. Suratman; Annisa Adha Minaryanti; Syifa Aulia
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i1.2905

Abstract

This study aims to determine the effect of Management Change, Financial Distress, Accounting Firm Size, Audit Delay on Auditor Switching.The operationalization of the variables used in this study are independent variables, namely management change, financial distress, accounting firm Size, audit delay. While the dependent variable is auditor switching. The research method used is descriptive and verification methods. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, as many as 168 companies. This research sample selection method uses a purposive sampling technique with a total of 25 companies that meet the criteria. Data analysis using logistic regression analysis.The results showed that management change and accounting firm size did not significantly influence auditor switching with contributions of 0.2% and 4.1% respectively, while financial distress and audit delay had a significant effect on auditor switching with respective contributions of 9, 3% and 14.3%. Simultaneously, management change, financial distress, accounting firm size and audit delay have an effect of 22.2% on auditor switching.
Pengaruh Role Ambiguity Dan Burnout Terhadap Kinerja Auditor Internal Mira Oktapia Lisa; Justinia Castellani
Jurnal Riset Mahasiswa Vol 4 No 1 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i1.17

Abstract

This study aims to determine the effect of role ambiguity and burnout on performance of internal auditors at the internal auditors of PT. Telekomunikasi Indonesia Tbk. The research approach used in this research is descriptive analysis and verification using primary data. The population in this study are auditors who work at PT. Telekomunikasi Indonesia Tbk. and the number of samples taken as many as 30 auditors. The sampling technique used is non-probability sampling with saturated sampling technique. Statistical analysis used in this study is multiple linear regression, correlation and coefficient of determination. While the hypothesis testing used is the statistical method of t and F tests. Based on the results of the research conducted, it can be seen that the role ambiguity partially has a significant negative effect on the performance of the internal auditor by 62.2%. The burnout variable partially has a significant negative effect on the performance of internal auditors by 21.7%. The variables of role ambiguity and burnout simultaneously have a significant negative effect on the performance of internal auditors by 83.9%, meaning that the lower the role ambiguity and burnout of the internal auditors, the better the performance of internal auditors will be.
Co-Authors Anggita Nuralisa Annisa Adha Minaryanti Mira Oktapia Lisa Mochammad Ridwan Sasa S. Suratman Syifa Aulia