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All Journal Jurnal Kendali Akuntansi Fundamentum: Jurnal Pengabdian Multidisiplin
Niken Rizqi Amborowati
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Jurnal Kendali Akuntansi

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Implementasi Akuntansi Kombinasi Bisnis dan Analisis Kinerja Keuangan Sebelum dan Setelah Penerapan PSAK 22 Pada PT GoTo Gojek Tokopedia Tbk Amanda Salwa Desfana; Januar Arafi; Niken Rizqi Amborowati; Endang Kartini Panggiarti
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2061

Abstract

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.
Analisis Independensi Auditor Terhadap Tindakan Kecurangan (Fraud) Pada Audit Laporan Keuangan Rio Rohman Saputra; Arif Kurniawan; Niken Rizqi Amborowati; Herliana Manurung
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2150

Abstract

This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.
Co-Authors Amanda Salwa Desfana Animna Rahma Zain ARIF KURNIAWAN Bagas Putra Satria Bagawati Nopayulita Deka Ridho Rizkiyani Endang Kartini Panggiarti Herliana Manurung Januar Arafi Kholfiana Afriani Nasywa Arifah Randika Hadi Putra Reza Amelia Putri Rio Rohman Saputra Wasesa Wardini