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INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit dua kali setahun yaitu bulan Juni dan Desember. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi atau lewat email : goodwillmaksi@yahoo.com.
Arjuna Subject : -
Articles 28 Documents
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Search results for , issue "Vol 12, No 2 (2021)" : 28 Documents clear
FAKTOR-FAKTOR YANG MEMENGARUHI FRAUDULENT FINANCIAL STATEMENT STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Darise, Rezky Febriendy; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.37632

Abstract

This study aims to detect and analyze the factors that influence Fraudulent Financial Statements using the Beneish M-Score, Fraud Pentagon Theory consisting of Pressure, Opportunity, Rationalization, Arrogance, Competence, and CEO of Narcissism in banking sector companies listed on the Indonesia Stock Exchange (IDX). This study examines the theory based on previous research and is expected to open new knowledge about the effect of fraud indicators on the occurrence of fraudulent financial statements. The research method used is a quantitative research method with the type of explanatory research where the data obtained are in the form of numbers and analysis using statistics. The data obtained is secondary data in the form of financial statements of banking sector companies listed on the Indonesia Stock Exchange from 2017 to 2019 with a total of 46 banking companies and after using the purposive sampling method there are 26 banking companies. The results of the study show that the factors that influence the Fraudulent Financial Statement contained in the Fraud Pentagon Theory and CEO Narcissism are (1) the Pressure Factor which is proxied by financial stability, external pressure, financial targets, and personal financial need, (2 ) Opportunity factor which is proxied by the composition of independent commissioners, (3) Competence factor which is proxied by change of directors, (4) Arrogance factor which is proxied by the frequency of CEO image appearance, (5) CEO Narcissism Factor which proxied by CEO compensation. Meanwhile, the factor that does not affect the Fraudulent Financial Statement is the Rationalization Factor which is proxied by the audit opinion.
PENGARUH WORK FROM HOME DAN INDEPENDENSI TERHADAP KUALITAS AUDIT INTERNAL APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH KOTA MANADO SELAMA MASA PANDEMI (STUDI EMPIRIS PADA INSPEKTORAT KOTA MANADO) Butarbutar, Tarida Elisa; Pesak, Pricilia Joice
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.37221

Abstract

The outbreak of the Corona virus or COVID-19 has not only rocked Wuhan, but also the world. The coronavirus pandemic has caused many large institutions and banks to decide to change their forecasts for global economic conditions. In Indonesia, the corona virus spreads very quickly, resulting in a crisis in various fields, the most felt is the economy. In the economic field, COVID-19 has had such an extraordinary impact, one of which is in the audit process. The audit process, which is usually carried out offline or face to face to check the company's finances and performance for a period of one year, must be carried out online or remotely due to the COVID-19 situation. This makes internal auditors as examiners and supervisors of financial statements need to Work optimally. This study aims to analyze and prove empirically the effect of Work From Home and independence on the quality of internal audit of the inspectorate apparatus in regional financial supervision. This type of research is quantitative research, using primary data through questionnaires Respondents in the study were internal supervisory officers working on the Inspectorate of Manado City. The sample used was 50 respondents, who were directly involved in the inspection activities. The data were analyzed using multiple linear regression analysis and data testing was carried out with the help of the SPSS version 22 program. The results showed that: 1). Work from home has a significant positive effect on the quality of the internal audit of the inspectorate apparatus in the regional financial supervision of Manado City. 2). Independence has a significant positive effect on the quality of the internal audit of the inspectorate apparatus in the regional financial supervision of Manado City.
PERANAN AUDITOR INTERNAL DALAM REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH (SEBUAH PENDEKATAN KUALITATIF) Giam, Richard Sarmento; Budiarso, Novi Swandari
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.37652

Abstract

Financial reports are a means of communication and accountability of the government to the public. The financial statements are produced from a gov-ernment accounting system, both central and local, in accordance with Government Regulation Number 8 of 2006 concerning Financial Reporting and Performance of Government Agencies, requiring them to be reviewed by the Government Internal Supervisory Apparatus (APIP) before being submitted to the The Audit Board of the Republic of Indonesia (BPK RI) for audit. The Government wants to increase the level of public confidence in the government's performance by obtaining an Unqualified Opinion (WTP) from the results of the examination of the Financial Statements by BPK RI. The data shows that most of the Regional Governments have been able to achieve WTP opinions on LKPD examinations conducted by the BPK, but the facts show that there is a phenomenon where the North Sulawesi Provincial Government has won WTP opinions 7 times consecutively but there are still find-ings from the results. examination of LKPD conducted by BPK, although it has been reviewed by APIP Regional Inspectorate of North Sulawesi Province. This study aims to find out the meaning of APIP's role as an Internal Auditor in carrying out a review of Local Government Financial Reports (LKPD) based on the experience of APIPs involved in implementing LKPD reviews before being submitted to the BPK for examination. This study uses a qualitative method with a phenomenological approach.  The results of this study indicate that the role of the internal auditor in the review carried out is known to be limited to the fitting of the financial information presented in the Regional Government Financial Report (LKPD) of North Sulawesi Province but is not directly related to the implementation of physical work activities in the field which is often a finding in the audit by BPK Representative of North Sulawesi Province.
ANALISIS PENGELOLAAN DANA OTONOMI KHUSUS PADA PEMERINTAH KABUPATEN SORONG Frasawi, Jusuf Habel; Tinangon, Jantje; Warongan, Jessy D. L.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.37427

Abstract

This study aims to analyze how the Special Autonomy Fund is managed in the Sorong Regency Government, as well as to analyze the obstacles and efforts in managing the Special Autonomy Fund in the Sorong Regency Government. The research method used is a qualitative research method with a case study approach. Key informants who were interviewed with specific considerations and goals. Triangulation technique is used to test the validity of data and data sources. The transcript data described from the interview results were analyzed using analytical methods consisting of providing themes / coding, conceptualizing scientific statements and interpreting them in narrative form.The results showed that the Special Autonomy Fund (DOK) management mechanism was in accordance with the applicable provisions, namely the Governor Regulation of West Papua Province No. 53 of 2018 concerning the Management and Administration of the Special Autonomy Fund in West Papua Province. However, the management of the Special Autonomy Fund in Sorong Regency still found several obstacles, namely external, bureaucratic and communication constraints. Meanwhile, efforts to overcome these obstacles are communication and bureaucratic efforts.
ANALISIS KOMPARASI RASIO PROFITABILITAS BANK BUMN SEBELUM DAN SAAT ADANYA PANDEMI COVID-19 TAHUN 2019-2020 Niu, Fitria Ayu Lestari; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.38137

Abstract

This study aims to determine the significant differences in the profitability ratios of BUMN banks before and during the 2019-2020 pandemic of covid-19 using quantitative methods. The population in this study was 32 data with secondary data types in the form of financial statements of Bank Rakyat Indonesia, Bank Negara Indonesia, Bank Mandiri and Bank Tabungan Negara per quarter during 2019 and 2020 and processed using the Paired samples test. The results of this study found that there were significant differences in profitability analyzed from ROA, ROE and BOPO at BUMN Banks before and during the Covid-19 pandemic with the results of ROA analysis that these four BUMN banks increased financing or providing credit to third parties by increasing their loss reserves in 2020. In the ROE analysis, all BUMN Bank experienced an increase in the number of liabilities that were not used to increase the amount of equity held by the Bank, but were used and allocated for loss reserves as mandated by Otoritas Jasa Keuangan in dealing with problems and risks that occurred during the covid-19 pandemic and from the BOPO analysis found that BRI, BNI, Mandiri and BTN increased the recovery of the estimated loss on commitments and contingencies as well as the decline in the value of productive assets during the covid-19 pandemic.
PENGARUH SARANA PENDUKUNG SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PENGELOLA KEUANGAN PADA SEKRETARIAT DAERAH KABUPATEN KEPULAUAN SANGIHE Makatengkeng, Gracelia; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.37590

Abstract

This study aims to examine the effect of Supporting tools of Accounting Information Systems, Government Internal Control Systems And Organizational Culture On Employees Performance at Sekretariat Daerah Kabupaten Kepulauan Sangihe. This research is a quantitative study, using primary data through a questionnaire. Respondents in this study were 50 employees. The analytical method used in this research is multiple linear regression with the help of the SPSS version 28 program. The results showed that the variables of the government's internal control system and organizational culture are capable to help improve employee performance, while the results of research on the variables of supporting accounting information systems showed that these variables are not capable to help improve employee performance at Sekretariat Daerah Kabupaten Kepulauan Sangihe.
ANALISIS AKUNTABILITAS BELANJA BANTUAN SOSIAL PADA PEMERINTAH KOTA MANADO Puasa, Flayer; Tinangon, Jantje J.; Manossoh, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.38587

Abstract

This study aims to analyze the suitability of the accountability of social aid expenditures in the Manado City Government with applicable regulations, to analyze the obstacles faced in the implementation of social aid expenditure accountability and the efforts made by the Manado City Government to increase the accountability of social aid expenditures. This study uses a qualitative method with an exploratory case study approach. Data were obtained through in-depth interviews, documentation studies and observation.The results of the study indicate that the accountability of social aid expenditures in the Manado City Government has been implemented based on the regulations set by the government, although in its management there are still some obstacles. These constraints are human resource competence, compliance, sanctions, coordination, monitoring and regulation. Of the seven processes for managing social aid expenditures, the accountability and reporting processes are the processes that often experience problems, namely human resource competence, compliance, coordination and monitoring. Meanwhile, efforts that have been made to increase the accountability of social aid expenditures are by conducting socialization and requesting accountability reports to recipients of social assistance.Furthermore, there are several things that are recommended to increase the accountability of social aid expenditures to the Manado City Government, namely: it is necessary to pay attention to the balance of the use of human resources between the number of staff needed (quantity) and the expertise (competence) possessed; strict sanctions must be regulated in regulations and actually implemented; it is necessary to have an initiative from the manager in this case the related SKPD to study the regulations that become a reference on the main tasks and functions in the management of social aid expenditures; coordination between fellow social aid managers needs to be carried out; the manager is obliged to assist the recipient in preparing the accountability report; in addition to sending letters and making calls, requests for accountability reports need to be followed up by picking up directly from the recipient; managers need to provide an accountability report format, because in addition to assisting recipients in making accountability reports, they also facilitate auditors in conducting audits.
PENGEMBALIAN KERUGIAN NEGARA DALAM AUDIT INVESTIGATIF DAN AUDIT PENGHITUNGAN KERUGIAN KEUANGAN NEGARA KAJIAN DARI SUDUT PANDANG AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI SULAWESI UTARA Rochxy, Rochxy; Kalangi, Lintje; Gamaliel, Hendrik
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.37614

Abstract

This study aims to analyze the Return on State Losses in Investigative Audits and Audits of Calculation of State Financial Losses. The Study From the Auditor's Point of View at the Representative of Indonesia's National Government Internal Auditor of North Sulawesi Province. This study uses a qualitative method with an exploratory approach. Data was obtained by in-depth interview technique. Key informants were determined by purposive sampling with the condition that they met the established criteria to obtain precise and accurate information. The results of the interviews were processed into data transcripts, then analyzed, coded, and categorized into themes. Data analysis using content analysis. The results of the study show that: (1) the return of state financial losses in investigative audits or audits of calculating state financial losses is not a common practice in carrying out audit tasks by auditors; (2) the cause of the return of state financial losses in investigative audits and audits of calculating state financial losses, namely the existence of good faith or regret from related parties, the expectation from related parties that the return of state financial losses carried out can eliminate or reduce the amount of state financial losses, and there is hope that the criminal sanction can be abolished or lighten the sentence; (3) there is no provision that prohibits the return of state financial losses before the issuance of investigative audit reports and audits of calculating state financial losses, but in practice auditors and law enforcement officers continue to adhere to the provisions of Article 4 of Law Number 31 of 1999 concerning Pemberantasan Tindak Pidana Korupsi ; (4) the return of state financial losses in the investigative audit does not affect the auditor's conclusions and does not eliminate or reduce the value of state financial losses that occur; (5) the return of state financial losses in the audit of the calculation of state financial losses does not affect the audit process and the results of the auditor's calculations.

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