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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Tengku Sheila Chairunisa
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Humanities Economics, Econometrics & Finance

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Analisa Pelanggaran Kode Etik Akuntansi Publik pada PT. Hanson Internasional Tbk Doni Molana; Tengku Sheila Chairunisa; Darwin Darwin; Arwin Arwin; Putri Enzelina Nababan; Ancer Martati Ndraha; Rahima Br Purba
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2545

Abstract

This study aims to analyze violations of the public accountant code of ethics that occurred in the audit of the financial statements of PT. Hanson International Tbk, especially in the 2016 report. In the report, the company recognized revenue of Rp732 billion from the sale of ready to build lots, even though the transaction was not supported by valid legal documents such as a sale and purchase binding agreement (PPJB). The financial statements still received a “fair without modification” opinion from the auditor, which then raises big questions regarding the integrity and competence of auditors in carrying out their duties. This case became a public concern because it affected thousands of investors, and triggered distrust of the company's audited financial statements. This research uses a descriptive qualitative approach with a literature study method, namely by examining various secondary sources such as scientific articles, audit reports, mass media news, and official documents from related institutions. The results of the study identified that the violations that occurred included the basic principles in the code of ethics for the public accounting profession, namely integrity, objectivity, competence and professional prudence, and professional behavior. These violations not only reduce the credibility of the public accounting profession, but also cause large financial losses to the public and tarnish the image of auditing in Indonesia. This research emphasizes the importance of strengthening supervision by regulators and professional organizations, implementing strict sanctions against ethical violations, and the need for early ethical character building through professional education and training. By strengthening the implementation of the code of ethics, it is expected that audit practices in Indonesia can run transparently, accountably, and professionally.
The Influence of System Knowledge, Coworker Support, and System Usage Frequency on the Effectiveness of Computerized Financial Reporting with Trust in the System as a Moderating Variable Tengku Sheila Chairunisa; Renny Maisyarah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.121

Abstract

This study aims to examine and analyze, both partially and simultaneously, the influence of system knowledge, coworker support, and frequency of system usage on the effectiveness of computerized financial reporting and trust in the system. Furthermore, this research investigates the moderating role of trust in the system in the relationship between those three independent variables and reporting effectiveness. This study is considered novel as it incorporates three variables not previously explored in combination—particularly trust in the system as a moderating factor. The study was conducted on 391,500 employees from 94 banks across Indonesia, with a sample of 100 employees selected using Slovin’s formula. The independent variables in this research are system knowledge, coworker support, and frequency of system usage; the dependent variable is the effectiveness of computerized financial reporting; and the moderating variable is trust in the system. A quantitative descriptive approach was employed, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings reveal that system knowledge, coworker support, and frequency of system usage each significantly affect both computerized financial reporting effectiveness and trust in the system. Trust in the system is also found to significantly impact the effectiveness of computerized financial reporting. Simultaneously, only system knowledge and usage frequency show a significant effect when trust in the system serves as a moderating variable, whereas coworker support does not exert a significant influence under the same condition.
Co-Authors , Rahima Br Purba Ancer Martati Ndraha Arwin Arwin Darwin Darwin Doni Molana Maisyarah, Renny Putri Enzelina Nababan