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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Riset Akuntansi Kajian Ekonomi dan Akuntansi Terapan
Thresia Agnes Monica Simarmata
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Economics, Econometrics & Finance Other

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Literatur Review: Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Praktik Manajemen Laba Dipengaruhi Oleh Ukuran Perusahaan BUMN Sebagai Variabel Moderasi Thresia Agnes Monica Simarmata; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1784

Abstract

Profit management practices, which are often the focus of attention in the context of corporate finance, have a significant impact on public trust and business continuity. This study explores the effect of profitability and audit quality on profit management practices, taking into account the size of state-owned enterprises as a moderation variable. Through an analytical approach, we collected data from the mining sector in the period 2016-2020 which was listed on the Indonesia Stock Exchange. Purposive sampling method is used to determine the research sample. The results showed that profitability has a significant influence on profit management practices, with companies likely to resort to profit management to maintain or increase their profits. On the other hand, audit quality also plays an important role in reducing profit management practices, with auditors from the Big Four Public Accountants considered to have a better ability to detect and prevent adverse practices. However, the size of state-owned enterprises does not necessarily reinforce the relationship between profitability and profit management practices. Large companies tend to have tighter internal controls and better audit quality, which reduces the likelihood of profit management practices. On the other hand, small companies may be more vulnerable to such practices due to limited resources and less effective internal controls.
Literatur Review: Peran Penting Audit Investigatif Professional Judgment, dan Whistleblower Terhadap Pengungkapan Fraud Adelia Putri; Thresia Agnes Monica Simarmata; Mayang Murni
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.131

Abstract

This study aims to evaluate the impact of three main factors, namely Investigative Audit, Professional Judgment, and Whistleblower on the level of disclosure of fraud cases at the Audit Board of the Republic of Indonesia, taking into account accounting and audit practices. The existence of fraud in a company's financial statements has a serious impact on the integrity of financial markets and investor confidence. Therefore, this study adopts a comprehensive approach to identify the factors that influence the likelihood of fraud disclosure. This research method involves an in-depth literature review to understand the concept and impact of Investigative Audit, Professional Judgment, and Whistleblower on fraud disclosure. The results of this study will provide better insight into the contribution of these factors to fraud disclosure. The practical implications of this research include increased understanding of the importance of implementing Investigative Audits in detecting and preventing fraud. In addition, this research is also expected to increase the role of Professional Judgment in the audit process, as well as strengthen the role of Whistleblowers as a valuable source of information in revealing fraudulent acts.
Corporate Social Responsibility PT Kereta Api Indonesia (Persero) dalam Penguatan Program Sahabat Difabel Adelia Putri; Rika Fauziana; Thresia Agnes Monica Simarmata; Siska Rahayu
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1690

Abstract

The aim of this research is to find out the process carried out by CSR PT. KAI (Persero) in carrying out programs organized through disabled friends starting from fact finding, planning and programming, taking action and communications, evaluating. Research from this theoretical basis refers to the Four Steps of Public. Relations discovered by Cutlip, Center, and Broom. Referring to the chosen theory, it is able to construct the overall process both in formulating indicators and collecting data regarding the CSR program for friends with disabilities. The results of this research show that PT Kereta Api (Persero)'s Corporate Social Responsibility in Strengthening the Friends of Disabled Program is considered effective. Carrying out a program for the welfare of people with disabilities is an effort to build the company's image in the eyes of the community by providing services both morally and materially. Thus, through the disabled friends program, the public's perception of PT. KAI (Persero) is a company that supports and is friendly to people with disabilities.
Co-Authors Adelia Putri Mayang Murni Rika Fauziana Siska Rahayu Tuti Meutia