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Nur Hayati
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INDONESIA
Journal of Auditing, Finance, and Forensic Accounting
Published by Universitas Trunojoyo Madura
ISSN : 23392886     EISSN : 24610607     DOI : http://doi.org/10.21107/jaffa
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have concern to accounting, especially related to auditing, finance and forensic accounting. The JAFFA is published twice a year, both in Bahasa Indonesia and English, i.e. April and October editions.
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Articles 5 Documents
 1 
Search results for , issue "Vol 1, No 1 (2013): APRIL" : 5 Documents clear
KAJIAN EMPIRIS TENTANG NIAT WHISTLEBLOWING PEGAWAI PAJAK Ana Sofia; Nurul Herawati; Rahmat Zuhdi
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.595

Abstract

The aims of this research is to examine and analyze the effect of socialization and the Professional Commitment to whistleblowing intentions. The population in this research is tax official in tax service office of Pratama (Kantor Pelayanan Pajak Pratama) of North Gresik of 67 respondents. The questionnaires in this research were distributed to tax official with census. Data analysis used the multiple linear regression. The result of this reseach show that: 1) the socialization influence on whistleblowing intentions; 2) the professional Commitment has influence on whistleblowing intentions.
ANALISIS PROFESIONALISME, PENGETAHUAN, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PEMERIKSAAN LAPORAN KEUANGAN Erfan Muhammad
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.593

Abstract

The purpose of this research is to analyze the influence of professionalism, knowledge, and professional ethics on consideration the level of materiality in examining the financial statements at registered public accountant in Surabaya. Research design is survey research using questionnaire as instrument. The respondents of leaders and partners, manager, and senior auditor at registered public accountant in Surabaya. The research population was 175 auditor at registered public accountant in Surabaya. The research sample minimum was 98 auditors. The data was analyzed using multiple regression analysis with SPSS version 12.0. The research study show that professionalism, knowledge, and professional ethics influence simultaneously on consideration the level of materiality. The effect of professionalism on consideration the level of materiality is significant, the effect of knowledge on consideration the level of materiality is significant, the effect of auditors professional ethics on consideration the level of materiality is significant.
SISTEM PENGENDALIAN INTERN DALAM PENCEGAHAN FRAUD PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA KABUPATEN BANGKALAN Chairun Nisak; - Prasetyono; Fitri Ahmad Kurniawan
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.594

Abstract

The purpose of this research is to analyze the implementation of internal control system toward fraud prevention in local government Institution (Satuan Kerja Perangkat Daerah/SKPD). The data of this research were collected by using questionnaires to the chairman of local government Institution (SKPD). The sampling method used simple random sampling. The data had been analyzed to test the hypothesis using the Multiple Regression Analysis. The result of this research showed that the control environment, risk assessment, control activities, information and communication, and monitoring activities had significant influence to the prevention of fraud both simultaneously and partially.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK INCOME SMOOTHING (Studi Pada Perusahaan Manufaktur Terdaftar di BEI 2009-2012) Arinta Eka Wahyuni; Yudhanta Sambharakresna; Anita Carolina
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.4001

Abstract

The objective of this research is to empirically examine firm size, profitability,financial Leverage, institutional ownership, auditor reputation, and dividend payoutfor income smoothing both partially and simultaneously. This study used aquantitative approach, in which of data used is of financial statements 2009-2012period. The samples used were 58 companies with purposive sampling method. Thedata Analysis is using probit regression analysis. The results of this research showed that in partial firm size significantly influenceincome smoothing while profitability, financial Leverage, institutional ownership,auditor reputation, and dividend payout no significant effect on income smoothing.Simultaneously, company size, profitability, Leverage financial, institutionalownership, auditor reputation, and dividend payout influence income smoothing.
DETERMINAN, DETEKSI DAN KONSEKUENSI FRAUD DI PASAR MODAL: SUDUT PANDANG TEORI KEAGENAN DAN TEORI EKSPEKTASI RASIONAL Rita Yuliana
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.4002

Abstract

Fraud merupakan isu penting di pasar modal karena keberadaannyamembahayakan pasar maupun investor. Oleh karena itu, fraud menjadi perhatianbagi pengelola pasar modal. Namun, penelitian tentang konsekuensi fraud di pasarmodal yang diukur dengan menggunakan return saham masih relatif terbatas.Artikel ini mengulas 16 jurnal mengenai fraud dengan menggunakan teorikeagenan dan teori ekspektasi rasional dalam mengidentifikasi determinan dankonsekuensi fraud. Hasil artikel ini yaitu berupa ide penelitian mendatang tentangfraud di pasar modal. Artikel ini juga dilengkapi dengan gambaran deteksi fraud dipasar modal Indonesia guna mendukung potensi aplikasi dari peluang risettersebut. 

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