Garuda - Garba Rujukan Digital

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

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

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

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 Fraud Hexagon terhadap Fraudulent Financial Reporting Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019 – 2022 Matthew, Jason; Siregar, Anitaria
Jurnal Ekonomi STIEP Vol. 9 No. 1 (2024): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v9i1.254

This study was conducted to analyze the effect of fraud hexagon on fraudulent financial reporting of transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019 - 2022. The dependent variable in this study is fraudulent financial reporting using the Dechow F-Score measurement. The independent variables in this study are the six elements of the fraud hexagon (S.C.C.O.R.E) using the proxy’s financial stability, CEO education, government project, effective monitoring, change in auditor, and number of CEO's picture. This study used 88 samples from 22 transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2019 - 2022. The analysis method used is descriptive statistical analysis and logistic regression. The results showed that financial stability, effective monitoring, and change in auditors have an influence on fraudulent financial reporting. While CEO education, government projects, and the number of CEO's pictures have no influence on fraudulent financial reporting.

FRAUDULENT FINANCIAL REPORTING: ANALISIS PENGARUH ELEMEN FRAUD HEXAGON PADA PERUSAHAAN FARMASI Gunawan, Gilbert Outner; Siregar, Anitaria
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (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.v20i2.4638

This study analyses the influence of fraud hexagon dimension towards fraudulent financial statement. Fraudulent financial statement is measured using Beneish M-Score Model. Six dimension of the fraud hexagon is being considered influence fraudulent financial statement. The population on this study are pharmacy companies which being registered in Indonesia Stock Exchange for period 2020-2021. This study uses purposive sampling with final sample 48 companies. The result shows stimulus/pressure (financial stability) has the influence towards fraudulent financial statement, while opportunity (ineffective monitoring), rationalization (change in auditor), capability (change in director), ego/arrogance (frequent number of CEO’s picture), and collusion (cooperation with government project) do not have influence towards fraudulent financial statement.

Corporate Governance Characteristics dan Business Ethics Disclosure: Sebuah Studi Pada Perusahaan Manufaktur di Indonesia Siboro, Christinari Nancy; Siregar, Anitaria
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9267

Business ethics violations in Indonesia, such as PT Kimia Farma Tbk.'s inflated income case, highlight the need to examine corporate governance's influence on business ethics implementation, as reflected in disclosures. Good corporate governance could create an environment which pushes the company to practice business ethics with a high ethics standard. Corporate governance characteristics which use consists of ownership concentration, board independence, government ownership, board gender diversity, and managerial ownership. The sample of this study consists of 100 manufacture companies which listed in Indonesia Stock Exchange for the 2020 to 2022 observation year. The result shows that corporate governance characteristic, named government ownership, has a significant positive influence towards business ethics disclosure. Furthermore, the other corporate governance characteristics which consist of ownership concentration, board independence, board gender diversity, and managerial ownership do not have the significant influence towards business ethics disclosure. The result also shown that the disclosure of business ethic is still low for manufacture companies in Indonesia.

Analisis Konten Penilaian Pengungkapan Keselamatan Kerja pada Laporan Keberlanjutan Perusahaan Tambang Pratama, Kelvin; Siregar, Anitaria
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 5 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i5.4743

Penerapan Keselamatan Kerja di area kerja merupakan salah satu bentuk dari penghargaan atas Hak Asasi Manusia. Oleh karena itu, penelitian ini bertujuan untuk apakah implementasi keselamatan kerja di area kerja hanya merujuk pada peraturan perundang-undangan atau terdapat upaya untuk lebih dari sekedar mentaati peraturan. Penelitian ini menggunakan metode skoring dengan memberikan nilai 0 jika perusahaan tidak mengungkapkan aspek keselamatan kerja, nilai 1 jika hanya mengacu pada peraturan, dan nilai 2 jika pengungkapan lebih dari sekedar mentaati peraturan. Indikator disusun berdasarkan Keputusan Direktur Jenderal Mineral dan Batubara Kementerian Energi dan Sumber Daya Mineral Nomor 185.K/37/04/DJB/2019. Berdasarkan hasil penelitian, implementasi keselamatan kerja yang diungkapkan oleh sebagian besar perusahaan hanya merujuk pada peraturan perundang-undangan. Aspek pengungkapan yang membuat pengungkapan menjadi lebih dari sekedar mentaati undang-undang adalah pengungkapan mengenai kontrol penyebaran Covid-19 dan sertifikasi internasional untuk keselamatan kerja. Faktor lain yang dapat mempengaruhi pengungkapan adalah negara tempat induk perusahaan berada, keberadaan komisaris asing, dan jenis kepemilikan perusahaan. Implikasi penelitian ini adalah secara teoritis, penelitian ini memperkaya literatur mengenai pengungkapan keselamatan kerja di sektor pertambangan. Secara praktis, penelitian ini memberikan panduan bagi perusahaan untuk meningkatkan transparansi dan komitmen dalam pengelolaan keselamatan kerja dengan tidak hanya mematuhi peraturan tetapi juga menciptakan lingkungan kerja yang lebih aman dan sehat melalui sertifikasi internasional dan tindakan preventif lainnya.

FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT: SKEPTISME DAN AUDIT TENURE Sudiardjo, Ferryanto; Siregar, Anitaria; Ridaryanto, Petrus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): 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.v21i2.6229

Financial statements are one of the main things that can make investors invest their capital in business, this is the basic reference for investors/investors to see if the company has good/bad quality. This study aims to analyze the influence of keptism and audit tenure on audit quality. The polulation of this research is an external auditor who is still actively working around the province of DKI Jakarta with the level of junior director, senior auditor, supervisor, manager, and partner. The sampling method used in this study is random sampling. And this study managed to collect 32 respondents. The data analysis methods used are descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests using statistical for social science software version 26. The results of the hypothesis test show that skepticism influences audit quality, and tenure audit has no effect on audit quality.

Analisis Konten Penilaian Pengungkapan Keselamatan Kerja pada Laporan Keberlanjutan Perusahaan Tambang Pratama, Kelvin; Siregar, Anitaria
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Implementing occupational health and safety in the work area is a form of respect for human rights. Therefore, this research wants to examine the implementation of occupation health and safety in the field to examine whether it only refers to the constitutional law or surpasses the constitutional law. The researcher uses the scoring analytics method by giving a score of 0 if the company does not reveal the Occupational health and safety issues, giving a score of 1 if the disclosure only follows the measurement and a score of 2 if the exposure is beyond the criterion or the rules. The indicator is arranged based on the Decree of the Director-General of Coal Minerals of the Ministry of Energy and Mineral Resources Number 185.K/37.04/DJB/2019. Based on the research result, the implementation of Occupational health and safety in most companies only refers to the constitutional law. The disclosure that can make the revelation surpass the indicator is about the control of Covid-19 spread and international certification for the implementation of Occupational health and safety. Other factors that can impact occupational health and safety disclosure are the parent company's location, the existence of a foreign commissioner, and the type of company ownership.

ANALISIS PENGARUH WHISTLEBLOWING SYSTEM DAN RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN Siregar, Anitaria; Surbakti, Ayu Syahbana
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 | DOI: 10.25170/balance.v16i1.1286

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.

Title

Found 18 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 18 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 18 Documents
Search