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All Journal Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Manajemen dan Perbankan (JUMPA) Brilliant International Journal of Management and Tourism
Amrizal Sutan Kayo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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“Causality Of Fraud Detection Of Financial Statements By Auditors In Public Accounting Firm With Audit Quality As A Intervening Variable” Hamilah Hamilah; Amrizal Sutan Kayo; Fajri Nuryono; Henni Handari
Brilliant International Journal Of Management And Tourism Vol 2 No 3 (2022): October : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.612

Abstract

This research intends to test and analyze the effect of competence, independence and professionalism through audit quality on fraud detection by the Auditor at the Public Accounting Firm in DKI Jakarta in 2022. The sampling technique is through purposive sampling with multistage random sampling of 81 Auditors with 10 (ten) ) KAPA, which is then processed with Smart-PLS. Previous studies only used a purposive random sampling technique on KAP at random. The results of the tests in this study indicate that competence, independence and professionalism have a positive and significant effect on audit quality. Audit quality has a positive and significant effect on fraud detection. Furthermore, competence, independence and professionalism have a positive and significant impact on fraud detection. The path analysis test also shows that competence, independence and professionalism have a positive and significant effect on fraud detection through audit quality. These three variables show a positive and significant influence on fraud detection through audit quality, so the three minimum attitudes must be applied by the auditor to create a capable audit quality and be able to detect forms of fraud in financial statements.
The Implementation Effect of Accounting Information System, E-Commerce and Digital Wallet on MSM’s Performance in Bekasi City Pandu Haryanto Moenandar; Irzan Syahrial; Amrizal Sutan Kayo
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 1 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i1.733

Abstract

- This study aims to explain the implementation effect of accounting information systems, e-commerce, and digital wallets on MSMEs’ performance in Bekasi City. The population in this research is MSMEs in North Bekasi City. The sampling method used a purposive sampling method and determined a specific area, namely North Bekasi City. The specific criteria for the sample were 100 MSMEs distributed in North Bekasi City first as respondents. Data collection is using the instrument. 100 questionnaires are distributed, and 97 questionnaires are sent back by respondents. The use of data analysis showed that the implementation effect of accounting information systems, e-commerce, and digital wallet on MSMEs’ performance in Bekasi City, while e-commerce has a negative and insignificant effect. This study implies that implementing a good accounting information system and digital wallet will improve the MSMEs' performance in Bekasi City. Even though the implementation of e-commerce has not reached its best and optimal state, it will improve MSMEs' performance in Bekasi City. Abstrak - Penelitian ini bertujuan menguji pengaruh penerapan sistem informasi akuntansi, e-commerce dan dompet digital terhadap kinerja UMKM di Kota Bekasi. Populasi pada penelitian ini adalah UMKM Kota Bekasi Utara. Motode pengambilan sampel menggunakan metode purposive sampling dan menetapkan wilayah spesifik, yaitu Kota Bekasi Utara baru kali pertama ini. Kriteria untuk menjadi sampel adalah UMKM di Kota Bekasi Utara sejumlah 100 orang sebagai responden. Teknik pengumpulan data dengan metode survei menggunakan instrumen berupa kuesioner. Total 100 kuesioner yang disebar dan 97 kuesioner kembali oleh responden. Analisis data penelitian ini menggunakan smartPLS versi 4. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi dan dompet digital berpengaruh terhadap kinerja UMKM di Kota Bekasi, sedangkan e-commerce tidak berpengaruh terhadap kinerja UMKM di Kota Bekasi. Implikasi penelitian ini yaitu dengan diterapkannya sistem informasi akuntansi dan dompet digital yang baik, meningkatkan kinerja UMKM di Kota Bekasi. Penerapan e-commerce meskipun belum baik dan optimal diharapkan kedepannya dapat meningkatkan kinerja UMKM di Kota Bekasi.
“Causality Of Fraud Detection Of Financial Statements By Auditors In Public Accounting Firm With Audit Quality As A Intervening Variable” Hamilah Hamilah; Amrizal Sutan Kayo; Fajri Nuryono; Henni Handari
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.612

Abstract

This research intends to test and analyze the effect of competence, independence and professionalism through audit quality on fraud detection by the Auditor at the Public Accounting Firm in DKI Jakarta in 2022. The sampling technique is through purposive sampling with multistage random sampling of 81 Auditors with 10 (ten) ) KAPA, which is then processed with Smart-PLS. Previous studies only used a purposive random sampling technique on KAP at random. The results of the tests in this study indicate that competence, independence and professionalism have a positive and significant effect on audit quality. Audit quality has a positive and significant effect on fraud detection. Furthermore, competence, independence and professionalism have a positive and significant impact on fraud detection. The path analysis test also shows that competence, independence and professionalism have a positive and significant effect on fraud detection through audit quality. These three variables show a positive and significant influence on fraud detection through audit quality, so the three minimum attitudes must be applied by the auditor to create a capable audit quality and be able to detect forms of fraud in financial statements.
Co-Authors Fajri Nuryono Hamilah Hamilah Henni Handari Irzan Syahrial Pandu Haryanto Moenandar