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All Journal Juara: Jurnal Riset Akuntansi Jurnal Kajian Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan GEMA EKONOMI JES (Jurnal Ekonomi STIEP) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Balance: Jurnal Akuntansi, Auditing, dan Keuangan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Anitaria Siregar
Universitas Katolik Indonesia Atma Jaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENERAPAN RISK BASED INTERNAL AUDITING: STUDI KASUS PADA PLAN INTERNATIONAL INDONESIA Siregar, Anitaria; Harahap, Siti Nurwahyuningsih
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.519 KB) | DOI: 10.25170/jara.v12i1.60

Abstract

The purposes of this research is to assess risk maturity of Plan International Indonesia to determine whether Plan  International Indonesia could implement the Risk Based Internal Auditing (RBIA) approach. Methodology which is used is descriptive methodology with qualitative approach. The Institute of Internal Auditors (2014)  suggests the factors that can be taken into account when doing the assessment of risk maturity, and these factors are used for doing the assessment on this research. The result of this research shows the risk maturity of Plan International Indonesia is risk managed stage which mean Plan International Indonesia is ready to implement the RBIA approach. Risk managed also has the meaning that risk register of Plan International Indonesia can be used as the base for the audit planning in this approach. The audit strategy that will be used are management view of risk drives audit plan, assurance being given for the risk management and mitigation, and consulting service to improve risk management. Audit internal team needs to improve their capacity before implementation of this approach and also communication and socialization must be done to entire organization.
PENERAPAN RISK BASED INTERNAL AUDITING: STUDI KASUS PADA PLAN INTERNATIONAL INDONESIA Siregar, Anitaria; Harahap, Siti Nurwahyuningsih
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.519 KB) | DOI: 10.25170/jara.v12i1.60

Abstract

The purposes of this research is to assess risk maturity of Plan International Indonesia to determine whether Plan  International Indonesia could implement the Risk Based Internal Auditing (RBIA) approach. Methodology which is used is descriptive methodology with qualitative approach. The Institute of Internal Auditors (2014)  suggests the factors that can be taken into account when doing the assessment of risk maturity, and these factors are used for doing the assessment on this research. The result of this research shows the risk maturity of Plan International Indonesia is risk managed stage which mean Plan International Indonesia is ready to implement the RBIA approach. Risk managed also has the meaning that risk register of Plan International Indonesia can be used as the base for the audit planning in this approach. The audit strategy that will be used are management view of risk drives audit plan, assurance being given for the risk management and mitigation, and consulting service to improve risk management. Audit internal team needs to improve their capacity before implementation of this approach and also communication and socialization must be done to entire organization.
PENERAPAN RISK BASED INTERNAL AUDITING: STUDI KASUS PADA PLAN INTERNATIONAL INDONESIA Anitaria Siregar; Siti Nurwahyuningsih Harahap
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (760.519 KB) | DOI: 10.25170/jara.v12i1.60

Abstract

The purposes of this research is to assess risk maturity of Plan International Indonesia to determine whether Plan International Indonesia could implement the Risk Based Internal Auditing (RBIA) approach. Methodology which is used is descriptive methodology with qualitative approach. The Institute of Internal Auditors (2014) suggests the factors that can be taken into account when doing the assessment of risk maturity, and these factors are used for doing the assessment on this research. The result of this research shows the risk maturity of Plan International Indonesia is risk managed stage which mean Plan International Indonesia is ready to implement the RBIA approach. Risk managed also has the meaning that risk register of Plan International Indonesia can be used as the base for the audit planning in this approach. The audit strategy that will be used are management view of risk drives audit plan, assurance being given for the risk management and mitigation, and consulting service to improve risk management. Audit internal team needs to improve their capacity before implementation of this approach and also communication and socialization must be done to entire organization.
ANALISIS PENGARUH WHISTLEBLOWING SYSTEM DAN RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN Anitaria Siregar; Ayu Syahbana Surbakti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 1 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.019 KB) | DOI: 10.25170/balance.v16i1.1286

Abstract

This study aims to analyze and provides empirical evidence about the effect of whistleblowing system and audit committee meetings on numbers of fraud on finance companies on the Indonesia Stock Exchange Periode 2013-2017. The data used in this research are secondary data taken from annual reports of finance companies that have a whistleblowing system report, audit committee meetings and a complete number of fraud in the period of 2013-2017. The regression model used in this research is multiple aggression analysis. Data processing in this research was carried out using Statistical Product and Service Solution (SPSS) software version 25. The results of this reseach indicate that the whistleblowing system has a positive effect on the number of frauds, while the audit committee meeting has a negative effect on the number of frauds on financial services companies listed on the Indonesia Stock Exchange period 2013-2017.
FRAUD TRIANGLE DAN KORUPSI DI INDONESIA Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2012

Abstract

With the corruption condition in Indonesia and the result of the research related to white-collar crime, the researcher sees this is as the room to research the fraud triangle elements which cause or as the trigger for the corruption will have occurred. Schuchter and Levi in their research conclude that only with one element of the fraud triangle, opportunity, fraud can happen. But according to the fraud triangle theory and many research, the combination of pressure, opportunity, and rationalization cause fraud. So this research will find out whether only with one element the corruption will have occurred in Indonesia or the three elements must exist. The result if this research shows only one element, opportunity, the corruption in Indonesia has happened. This result is the same as the research done by Schuchter and Levi (2015) for Swiss and Austrian elite fraudsters.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN Anabella Anabella; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3327

Abstract

The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.
Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud Anitaria Siregar; Etty Murwaningsari
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6799

Abstract

AbstractThe purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model. There are six variables of fraud hexagon in this study that are considered to have  influenced fraudulent financial statement. The variables consist of stimulus (financial stability), capability (competency), collusion (project with government), opportunity (effective monitoring), rationalization (historical restate frequency), and ego (company existence). The population are  manufacture companies listed on the Indonesia Stock Exchange from 2016 to 2020. The research samples are taken by purposive sampling with total observation 280. The results of the research show that stimulus (financial stability), capability (competency) and collusion (project with government) have a significant effect towards the fraudulent financial reporting, while opportunity (effective monitoring), rationalization (historical restate frequency) and ego (company existence) do not have a significant effect towards the fraudulent financial reporting. The implication of this research result is that the dimension of collusion (project with government) has a significant effect but with the negative coefisien, which means that the hyphotesis rejected. This result gives the implication that further analysis needs to be done for proxy used  for this dimension, as having project with government the likelihood for fraud is reduced. This research uses ineffective monitoring of audit committee as control variable.Keywords: collusion; fraudulent financial statement;  fraud hexagon; fraud triangle; S.C.C.O.R.E.Abstrak Penelitian bertujuan untuk menganalisis pengaruh dari faktor-faktor fraud hexagon (S.C.C.O.R.E) terhadap fraudulent financial statement. Fraudulent financial statement  diukur dengan menggunakan Beneish M-Score Model. Enam variabel fraud hexagon dalam penelitian ini dipertimbangkan mempengaruhi fraudulent financial statement. Variabel-variabel tersebut terdiri dari stimulus (financial stability), capability (competency), collusion (project with government), opportunity (effective monitoring), rationalization (historical restate frequency), dan ego (company existence). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2016-2020. Sampel dalam penelitian ini diambil dengan menggunakan purposive sampling dengan total observasi 280. Hasil dari penelitian ini menunjukkan stimulus (financial stability), capability (competency) dan collusion (project with government) berpengaruh signifikan terhadap fraudulent financial reporting, sementara opportunity (effective monitoring), rationalization (historical restate frequency) dan ego (company existence) tidak berpengaruh signifikan terhadap fraudulent financial reporting. Implikasi dari penelitian ini adalah dari hasil dimensi kolusi (project with government) menunjukkan hasil yang berpengaruh signifikan dengan koefisien yang negatif, sehingga hipotesis untuk elemen ini, ditolak. Hasil ini memberikan implikasi untuk pengembangan proksi pengukuran baru dalam dimensi ini, karenakondisi perusahaan memiliki proyek dengan pemerintah ternyata kecenderungan untuk melakukan fraud-nya berkurang. Penelitian ini menggunakan variabel kontrol ineffective monitoring of audit committee.Kata kunci: collusion; fraudulent financial statement; fraud hexagon; fraud triangle; S.C.C.O.R.E.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, LEVERAGE DAN ACTIVITY TERHADAP KINERJA PERUSAHAAN Anabella Anabella; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3327

Abstract

The purpose of this research is to investigate the the influence of economic, environment and social part of sustainability report disclosures, leverage and activity towards the firm performance. The sample of this research is 15 company with sub- sector mining, agricultural and energy which registered in Indonesia Stock Exchange from period 2017 – 2019. This research uses IBM SPSS 27. The result shown that social part of sustainability report disclosures and activity influence the firm performance. Economic and environment part of sustainability report disclosures and leverage do not influnce the firm performance.
THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE Anitaria Siregar; Khomsiyah Khomsiyah
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.12177

Abstract

ABSTRACTThis study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance.ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan.  BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO Ellen Ellen; Anitaria Siregar
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i1.4094

Abstract

The purpose of this research is to analyze the factors that influence risk disclosure. The population used is the primary consumer industrial sector companies listed on the IDX in 2018-2020. The sample used is as many as 195 companies selected with predetermined criteria. The data was processed using SPSS 25. The data processing method was descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability has a significant effect on risks disclosure. Meanwhile, the independent board of commissioners, the quality of external auditors, and competition do not have significant effect on the risks disclosure.
Co-Authors Anabella Anabella Anabella, Anabella Ayu Syahbana Surbakti Ellen Ellen Ellen Ellen Etty Murwaningsari Etty Murwaningsari Gunawan, Gilbert Outner Harahap, Siti Nurwahyuningsih KHOMSIYAH KHOMSIYAH Matthew, Jason Nadia Agustina Najma Alaika Selma Petrus Ridaryanto Pratama, Kelvin Siboro, Christinari Nancy Siti Nurwahyuningsih Harahap Sudiardjo, Ferryanto Surbakti, Ayu Syahbana