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All Journal Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Nautani, Nofri
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Economics, Econometrics & Finance Social Sciences

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The Influence of Auditor Quality, Professional Ethics and Internal Auditor Independence on Fraud Detection with Information Technology as a Moderating Variable Nautani, Nofri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2849

Abstract

The purpose of this study was to empirically examine and accurately synthesise the effect of auditor quality, internal auditor professional ethics and internal auditor independence on the fraud detection process with information technology as a moderating variable. The process of detecting financial and economic fraud in a company plays an important role in the internal control system. The population of this study consists of internal auditors from companies located in Jakarta and Bogor. The results of this study were conducted using reliability and validity tests, with data analysis performed through descriptive analysis with three dependent variables: the Quality of Auditors as the first dependent variable (X1), the Professional Ethics as the second dependent variable (X2), and the Independence as the third dependent variable (X3). Fraud Detection serves as the independent variable (Y), while Information Technology acts as the moderating variable (Z). The results of this study indicate that the influence of auditor quality on fraud detection is positive and significant, the influence of professional ethics on fraud detection is positive and significant, the influence of independence on fraud detection is positive and significant, and the role of information technology in the influence of audit quality is positive but not significant, the role of information technology in the influence of professional ethics on fraud detection is positive but not significant, and the influence of independence on fraud detection through information technology as a moderating variable is positive and significan. This research can have implications for improving fraud prevention and detection by comprehensively improving audit quality, professional ethics and internal auditor independence by maximising the use of information technology Keywords: Auditor Quality, Profesional Ethics, Independenc and Information Technology
FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020) Amarissa, Gabriel Nadya; Nautani, Nofri; Harist, Mansur Yal; Lumbantobing, Chandra Rony
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.213

Abstract

Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020. This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process. The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness.
Co-Authors Amarissa, Gabriel Nadya Harist, Mansur Yal Lumbantobing, Chandra Rony