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All Journal AKUNTANSI DEWANTARA Jurnal Ilmiah Edunomika (JIE)
Hesiya May Ghaisani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS, STABILITAS KEUANGAN, DAN TEKANAN EKSTERNAL TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN Hesiya May Ghaisani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18266

Abstract

Penelitian ini bertujuan untuk menganalisis potensi kecurangan dalam laporan keuangan melalui pengungkapan KAM, stabilitas keuangan, dan tekanan eksternal. Peran KAM saat ini menjadi perhatian karena memberikan gambaran mengenai temuan yang perlu menjadi perhatian dan bentuk dari transparansi audit. Stabilitas keuangan yang dimliki suatu perusahaan menggambarkan perusahaan memiliki kondisi keuangan yang baik dan sehat. Tekanan eksternal terjadi ketika pihak eksternal perusahaan memiliki harapan perusahan memberikan laporan dan kinerja keuangan yang baik. Penelitian ini adalah penelitian kuantitatif dengan sampel penelitian perusahaan sub sektor perbankan terdaftar di Bursa Efek Indonesia (BEI) 2023-2024. Hasil penelitian menunjukkan pengungkapan KAM, stabilitas keuangan, dan tekanan eksternal mempengaruhi potensi kecurangan laporan keuangan. Penelitian ini memberikan kontribusi pada literatur mengenai audit dan tata kelola perusahaan dalam mendeteksi faktor yang dapat mempengaruhi kecurangan laporan keuangan.
TINJAUAN PERSEPSI MAHASISWA TENTANG PEMAHAMAN KODE ETIK PROFESI AKUNTAN Sandy, Fabio Bolanda; Setyawan, Muhammad Afif; Santoso, Tiara Rani; Ghaisani, Hesiya May; Fajarsari, Hesti
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study is to evaluate accounting students' perceptions of the understanding of the ethics of the accounting profession in several universities in Central Java. The ethics of the accounting profession plays a significant role in shaping professional behavior. These decisions will ultimately influence the level of public trust in the credibility of financial reports. The researcher used a quantitative approach with a questionnaire (Google Form) as the research instrument. From several universities in Central Java, the researcher obtained 64 student samples. In sampling, the researcher used a purposive sampling method with the criteria of students who have taken courses in Audit and Business Ethics. Later, the data will be analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression, T-tests, and F-tests. The results of the study indicate that Gender, Ethical Knowledge and Love of Money have a positive effect on students' understanding of the code of ethics of the accounting profession. In addition, the Education Level variable does not affect students' perceptions of the understanding of the code of ethics of the accounting profession. This study is expected to improve students' understanding of the importance of ethical attitudes in the accounting profession.
Co-Authors Fajarsari, Hesti Muhammad Afif Setyawan Sandy, Fabio Bolanda Santoso, Tiara Rani