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Jurnal Akuntansi, Audit dan Aset (AAA)
Published by Universitas Cenderawasih
ISSN : 26216809     EISSN : 26216809     DOI : https://doi.org/10.52062
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Akuntansi, Audit, dan Aset merupakan jurnal ilmiah yang diterbitkan oleh Universitas Cenderawasih, Program Studi Magister Akuntansi. Jurnal Akuntansi, Audit, dan Aset menyediakan forum interaktif sebagai penghubung antara dunia akademik dan praktik di bidang akuntansi, audit, dan asset. Jurnal Akuntansi, Audit, dan Aset berorientasi pada penyediaan kontribusi teori maupun praktis dalam mendukung upaya pengambilan keputusan bagi organisasi publik maupun swasta di Indonesia. Terbit dua edisi dalam setahun pada bulan Mei dan November, Jurnal Akuntansi, Audit, dan Aset menerbitkan karya akademik dalam semua aspek yang relevan bagi pengembangan teori dan praktik pada bidang akuntansi, audit, dan aset. Publikasi karya akademik mencakup (namun tidak terbatas pada) aspek teoritis, konseptual, dan empiris yang dilakukan dengan berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif, dan campuran (mixed methods).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 35 Documents
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PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris Pada Inspektorat Provinsi Papua) Yumame, Leli Piska; Asnawi, Meinarni; Larasati, Rudiawie
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.39

Abstract

This study aims to examine the effect of competence, independence, and experience on the auditquality of the inspectorate officials in Papua province. A common problem in this study is theexistence of audit findings that are not detected by the inspectorate apparatus as internal auditorsbut found by external auditors, the Supreme Audit Agency (BPK). Operationally, the researchvariables are elaborated into several indicators. The competency variables of the apparatus areelaborated into three indicators, namely mastery of accounting and auditing standards, insight intogovernment, and skills improvement programs. The variables of apparatus independence areelaborated into two indicators, namely personal disturbance and external interference. Theapparatus experience variable is elaborated into several indicators, namely: In terms of length ofwork as an auditor, and the number of audit tasks that have been carried out. The audit qualityvariable is elaborated into four indicators, namely: process quality, result quality, and follow-up onaudit results.The population of this study were officials from the Inspectorate of Jayapura City, Inspectorate, andPapua Province who also carried out regular inspections. Data were taken from questionnairesdistributed to respondents. The variables in this study are the independent variable (independent)competence (X1), independence (X2), and experience (X3), while the dependent variable(dependent) is the quality of the audit (Y). Data were analyzed using multiple linear regressionanalysis (multiple regression).The results showed that competence and experience had a positive and significant effect on auditquality, while the independence variable did not have a significant effect on audit quality. Thecoefficient of determination shows that together competence, independence, and experiencecontribute to the dependent variable (audit quality) by 55.1% while the remaining 44.9% isexplained by factors outside the model of this study.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS TERHADAP INVESTMENT OPPORTUNITY SET (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Patabang, Angeliano Patrio; Safkaur, Otniel; Andriati, Hastutie Noor
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.43

Abstract

he growth of the company is an expectation desired by all parties, either by internal parties (boardof commissioners, board of directors, staff, etc.) or external parties (investors or creditors). One ofthe parameters used to determine future investments in the Investment Opportunity Set. InvestmentOpportunity Set describes the breadth of investment opportunities for a company but is highlydependent on the company's future spending options. This study was conducted to provide empiricalevidence whether the financial ratio of liquidity, solvency, activity, and profitability affectsthe Investment Opportunity Set.The population of this study is a manufacturing company listed on the Indonesia Stock Exchangewith observations from 2014 to 2018. Determination of samples using purposive samplingmethod, which is a sampling technique with certain considerations that are considered to providebetter data. The data used is sourced from the company's financial statements which can beaccessed through www.IDX.co.id and www.idnfinancials.com. The number of samples used in thisstudy was as many as 120 samples. The analysis technique used is multiple regression to obtain acomplete picture of the relationship between variables. This study used an α value of 5%. Based onthe results, the ratio of liquidity, solvency, and activity have influenced the InvestmentOpportunity Set with significance values of 0.009, 0.018, and 0.002, respectively. While theprofitability ratio does not affect the Investment Opportunity Set due to the value of significanceowned by 0.198.
PENGARUH SELF EFFICACY, SELF ESTEEM, DAN SISTEM PENGUKURAN KINERJA TERHADAP MOTIVASI INSTRINSIK PADA KARYAWAN BANK BUMN DI JAYAPURA (Studi Pada Instalasi Farmasi Kabupaten Dinas Kesehatan Kabupaten Pegunungan Bintang) Damanik, Berlinda Shari; Rofingatun, Siti; Patma, Kurniawan
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.44

Abstract

This study aims to examine the effect of self-efficacy, self-esteem, and performance measurementsystems on the intrinsic motivation of state-owned bank employees in Jayapura. This research data was obtained using primary data by distributing questionnaires onlinedue to the covid-19 outbreak in Indonesia globally to 105 employees of Bank X in Papua, out of 144people/employees. The analysis method used is the Structure Equation Model (SEM) withthe Partial Least Square (PLS) method. The sampling method used snowball sampling in which thesample was initially small in number, then the sample was asked to choose its friends as the sample.It's like a snowball rolling, getting bigger and bigger. The results of this research variable indicate that (1) Self Efficacy has a positive andinsignificant effect on Intrinsic Motivation with p-values (0, 148> 0, 05), (2) Self Esteem has apositive and significant effect on Intrinsic Motivation with p-values (<0, 001 <0, 05), and (3) thePerformance Measurement System has a positive and significant effect on Intrinsic Motivationwith p-values (<0, 001 <0, 05).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN DI KOTA JAYAPURA Marandof, Dein S; Wijaya, Anthonius H. C.; Matani, Cornelia D.
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.45

Abstract

This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax,restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19outbreak in Indonesia and globally to 100 respondents. The data analysis method used is bystructure equation model (SEM) approach with Partial Least Square (PLS) method. The samplingmethod used is Convenience Sampling which is a sample technique based on the availability ofelements and the ease of obtaining them. Samples are taken or selected because they are in the rightplace and time. The result of this study is awareness of paying taxes, knowledge and understanding of taxation, taxperception affects taxpayer compliance.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Pada Kabupaten Keerom) Sopamena, Gracelia Christi; Kambuaya, Maylen K Petra; Arunglamba, Rama Soyan
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 1 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i1.46

Abstract

Research is intended to measure the effect of reporting the financial area and accessibilitiesfinancial report against the user information about the financial area ie Parliament, employees ofthe inspectorate, and society. This analysis uses two variables: the dependent variable or the userof regional and independent financial information or presentation of regional financial statements.The sample of this research is the Keerom Regency DPRD as the main user of financial reports,Keerom Regency Inspectorate employees, Keerom Regency BAPPEDA employees, and theProvincial BPK. Samples were done by using the snowball method. This research is a quantitativestudy with a sample size of 83. Data was obtained through a questionnaire distributed directly tothe DPRD, inspectorate employees, BAPPEDA, and BPK employees. The analytical method used inthis research is the Partial Least Square (PLS) method.The results of this study indicate that: 1. The presentation of regional financial statements has asignificant effect on the use of regional financial information. 2. Regional Financial Accessibilitydoes not have a significant effect on the Use of Regional Financial Information. 3. SimultaneousPresentation of Regional Financial Statements and Regional Financial Accessibility Affect the Useof Regional Financial Information.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP PENGELOLAAN LIMBAH RUMAH SAKIT DI KOTA JAYAPURA Oeghoede, Christy J. A.; Rofingatun, Siti; Larasati, Rudiawie
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.47

Abstract

This study aims to examine the application of environmental accounting to waste management inhospitals in the city of Jayapura. This study used a survey in the form of a questionnaire to hospitalemployee respondents. The population in this study amounted to 70 people spread across fourhospitals including Jayapura Hospital, Abepura Hospital, Bhayangkara Hospital, and DianHarapan Hospital. The sampling technique in this study using purposive sampling in order toobtain the results of 50 people/respondents. The data analysis in this research used a validity test,reliability test, and structural model with the WarpPLS 7.0 program.The results of this study indicate that (1) the environmental responsibility variable has a positiveand significant effect on hospital waste management, and (2) the monetary environmentalaccounting variable has a positive and insignificant effect on hospital waste management.
DETERMINAN FAKTOR FRAUD DENGAN KEEFEKTIFAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Pada Organisasi Perangkat Daerah Kabupaten Keerom) Bonsapia, Melyanus; Falah, Syaikhul; Bharanti, Bonifasia Elita
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.48

Abstract

he purpose of this study was to test and analyze the Determinant of the Fraud Factor with theEffectiveness of Internal Control as a Moderation Variable in the Keerom District GovernmentOrganizations. The research population were all 28 Regional Apparatus Organizations, where thesample in this study was the Head of the Regional Apparatus Organization, Head of Division.Accounting and Head of subdivision.General/administration in each Regional ApparatusOrganization. The Test was accomplished about 77 sample respondents by using probabilitysampling. Data collection was collecting by directing a survey. Hypothesis testing was empiricallytested by using Smart PLS.The results showed that information asymmetry was affecting the tendency of accounting fraud. Thepursuance of accounting regulations was not affecting the likelihood of accounting fraud. Thesuitability of compensation has influenced the leaning of accounting fraud. The leadership hasinfluenced the tendency of accounting fraud. The effectiveness of internal control has moderated theinformation asymmetry towards accounting fraud tendencies. The internal control has moderatedthe accounting enforcement of trends in accounting fraud. The usefulness of internal controls hasmoderated the suitability of compensation for accounting fraud tendencies. The effectiveness ofinternal controls moderates leadership towards accounting fraud trends.
THE IMPACT OF THE AUDITOR’S PERSONAL CHARACTERISTICS THROUGH DYSFUNCTIONAL AUDIT BEHAVIOUR ACCEPTANCE TOWARDS THE AUDIT QUALITY Sambara, Elisha Jansen; Asnawi, Meinarni; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.49

Abstract

The research aims to discover the impact of personal auditor’s characteristics, includingemployee’s performance, auditor burnout, professional commitment, turnover intention, selfesteem, locus of control, towards dysfunctional audit behavior acceptance, and its impact on thequality of audit through dysfunctional audit behavior. The technique employed in this research waspurposive sampling with 121 auditors at BPKP Province of Papua representative office and PapuaInspectorate Office as the size of the sample. However, there were only 94 used. StructuralEquation Model (SEM) with Partial Least Square (PLS) WrapPLS 6.0 method was also used astechnical analysis to test the variable’s impact. The research found that employee performance and self-esteem have no impact on the dysfunctionalaudit behavior, however auditor burnout, professional commitment, and external locus of controlhave significant and positive impacts on the dysfunctional audit behavior. Auditor burnout,turnover intention, and external locus of control have no impact on the quality of the audit,however, the employee’s performance, professional commitment, and self-esteem do have asignificant and positive impact on the quality of audit. All auditor’s characteristics have no impacton the quality of audit through dysfunctional audit behavior acceptance, another word, thedysfunctional audit behavior acceptance is not necessarily the intervening variable betweenauditor’s personal characteristic towards the quality of audit.
PENGARUH KEWENANGAN SUPERVISOR TERHADAP RESPON AUDITOR DI LINGKUNGAN PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNANPROVINSI PAPUA (Studi Pada Instalasi Farmasi Kabupaten Dinas Kesehatan Kabupaten Pegunungan Bintang) Susilo, Yustinus Tito; Asnawi, Meinarni; Wijaya, Anthonius H. C.
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.50

Abstract

The purpose of this study was to examine the effect of referent power variables, expert power,legitimate power, reward power, and coercive power as independent variables to performanceimprovement and impression management as dependent variables. This research has the purpose to answer the characteristic of exploratory, descriptive, explanation,and prediction research, using the survey method like questionnaire containing the question list thatwill be given to the respondent to be filled as purpose to get the information from the respondent.data processing using WarpPLS 5.0. The results of the study show that reference power, appreciation power, and coercive powerinfluence the improvement of performance and impression management, while expert power andlegitimate power have no effect on performance improvement and impression management.
ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN PEGUNUNGAN BINTANG Prayoga, Vicky Antonio; Rofingatun, Siti; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 3 No 2 (2020): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v3i2.52

Abstract

The objective of this study is to observe the influence of performance-based budgeting (PBB) on thegovernment's accountability, such as planning, implementation, accountability, and performanceevaluation. Pegunungan Bintang was chosen as a research location and the cluster sampling method was used to determined 96 respondents. Data processing technique consist of several stages, first stage isdata quality test by used validity test and reliability test, next step was normality test,multicollinearity test dan heteroscedasticity test called classical assumption test, when researchdata was valid and reliable and normally distributed, there was no multicollinearity danheteroscedasticity, then hypothesis test worth to continue. Hypothesis test consisted of multiplelinear regression, determination coefficient (R2), partial tested (t-test), and simultaneous tested (Ftest).The result shows that partially the planed and implementation have no effect on accountability ofgovernment’s performance accountability with significance values of 0.872 and 0.656 respectively,however accountability and performance evaluation had an effect on the government’s performanceaccountability with significance values of 0,000 and 0,000.

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