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All Journal Jurnal Akuntan Publik Jurnal Media Akademik (JMA)
Arys Arya Anfield
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Perbandingan Rasio Keuangan Sektor Besi Baja 2019-2021 Debby Shinta Wulan; Novita Rahmawati; Arys Arya Anfield; Cholis Hidayanti
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2491

Abstract

Indonesia's economy relies heavily on the steel industry, making it an important sector. This study was conducted with the aim of understanding the comparison of financial ratios. iron and steel sector in Indonesia in 2019 to 2021. This study utilizes secondary information derived from the annual financial statements of steel industry companies in Indonesia. The findings indicate an overall improvement in the financial performance of the steel sector in Indonesia in 2021 compared to 2019, as evidenced by an increase in most financial ratios. Therefore, the study concluded that the financial performance of the steel sector in Indonesia experienced positive growth in 2021. However, certain financial ratios, such as current ratio and quick ratio, still require careful attention.
Pengaruh Audit Investigasi Terhadap Pengungkapan Fraud di Indonesia Arys Arya Anfield; Deby Shintawulan Fransiska
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2586

Abstract

Fraud refers to deception committed by individuals or groups to gain undue advantage. Fraud can occur in various fields, including business, government, and even society. Fraud can cause huge losses to the business world, government, and society. One of the efforts to prevent and detect fraud is to conduct an investigative audit. An investigative audit is the process of collecting and analyzing evidence to determine whether fraud has occurred. Investigative audits can be conducted by internal auditors, external auditors, or law enforcement agencies. This study aims to analyze the impact of investigative audits on fraud disclosure in Indonesia. This study uses secondary data obtained from various sources including research reports, journal articles and news. The findings show that investigative audits play an important role in uncovering fraud in Indonesia. Investigative audits can provide strong evidence to support findings of fraud. This evidence can be used to take legal action against the fraudster. Here are some factors that influence the effectiveness of investigative audits in uncovering fraud: Investigate auditor skills and experience Availability of resources Related Party Cooperation Therefore, it is necessary to improve the quality of investigative audits so that fraud can be prevented and detected more effectively. This can be achieved by improving the skills and experience of investigative auditors, providing adequate resources and establishing good cooperation with interested parties. The following are some recommendations to improve the effectiveness of investigative audits in Indonesia in uncovering fraud: Improve education and training standards for investigative auditors Provide adequate resources for investigative audits Establish good cooperation between investigative auditors, company management, employees and regulatory authorities.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMENLABA Nia Anisyah; Allesia Putri; Arys Arya Anfield; Reginata Saharany Kustanty; Shirky Kharisma Fitri Hasnita; Anisa Lailatul Nikmah
Jurnal Media Akademik (JMA) Vol. 2 No. 1 (2024): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i1.72

Abstract

Banyak perusahaan yang mulai berani go public sehingga kebutuhan akan jasa akuntan juga semakin meningkat. Jasa akuntan digunakan untuk mengaudit laporan keuangan perusahaan, yang nantinya kualitas hasil audit tersebut dapat berdampak pada tindakan yang akan diambil perusahaan dalam melanjutkan usahanya. Data yang digunakan dalam penelitian ini berasal dari data sekunder perusahaan manufaktur periode 2022. Penelitian ini menggunakan variabel ukuran KAP dan spesialisasi industri untuk menguji manajemen laba. Ukuran KAP dan spesialisasi industri dianggap oleh masyarakat dapat memberikan hasil audit yang lebih baik karena dapat dinilai dari pengalaman, kinerja dan reputasinya. Hasil penelitian ini menunjukkan bahwa ukuran KAP dan spesialisasi industri tidak berpengaruh terhadap manajemen laba karena perusahaan menggunakan sistem akuntansi berbasis akrual dan tidak semua perusahaan menggunakan auditor dengan kualifikasi spesialisasi industri.
Co-Authors Allesia Putri Anisa Lailatul Nikmah Cholis Hidayanti Debby Shinta Wulan Deby Shintawulan Fransiska Nia Anisyah Novita Rahmawati Reginata Saharany Kustanty Shirky Kharisma Fitri Hasnita