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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 2 (2013): OKTOBER" : 5 Documents clear
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS PEMERIKSAAN (Studi Pada Auditor BPK Perwakilan Jawa Timur) - Faizah; Rahmat Zuhdi
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4004

Abstract

The purpose of this research is to analyze of the audit quality factors. The units analysis of this research are auditors in Indonesian Audit Board (BPK) representative at East Java. The data of this research were collected by using questionnaires to the auditors BPK representative at East Java. The sampling method used simple random sampling. The data had been analyzed to test the hypothesis using the Multiple Regression Analysis.The results of this results showed that: 1) partially, independence and integrity of a significant effect on audit quality; 2) simultaneously, objectivity, experience, knowledge, accountability, and professional skepticism not influence on the audit quality.
PERAN DAN FUNGSI SATUAN PENGAWASAN INTERN DALAM PENCEGAHAN FRAUD PADA PERGURUAN TINGGI X Muhammad Asyim Asya'ri; - Prasetyono; Bambang Haryadi
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4005

Abstract

The purpose of this research is to analyze and evaluate of the role and function of Internal Control Unit (SPI) PTN X on the prevention of fraud. The method of this research is qualitative approach with using case study. The unit analysis of this research is the internal control unit in University X. The analyze research used descriptive analysis.The results show that the role and function of SPI has not been preventing fraud. This is because the process of supervision and auditing done by SPI have not led to five pillars of internal control recommended by COSO. Audit conducted by SPI is still compliance test and still financial management risk based. The low environment control and the lack of consciouseness of management against the role and function of SPI causes SPI does not capable to prevent fraud. Some other factors that cause SPI could not reach its maximum function are:   the role conflict of SPI officers, budget that has not been independently managed, and the SPI position in OTK that has not been providing bargaining power and adequate control accessibility.
PERSEPSI AUDITOR TERHADAP PENERAPAN AUDIT FORENSIK DALAM MENDETEKSI KECURANGAN PENYAJIAN LAPORAN KEUANGAN (Survey Pada Kantor Perwakilan BPKP Jawa Timur) Nur Shodiq; Anita Carolina; Yudhanta Sambharakhresna
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4006

Abstract

This  study  aims  to  analyze  the  differences  in  the  perception  of  Auditor Finance and Development Supervisory Agency (BPKP) to application of the forensic audit to detect fraudulent statement. Distinguished by differences in the perception of the scope of work, educational background and work experience.This  study  used  quantitative  approach  and  a  comparative  study  that compared the three samples but has only one independent variable, namely the perception of auditor BPKP to the application of the forensic audit to detect fraudulent statement. This study is an empirical study with purposive sampling techniques in data collection. Data obtained by distributing 105 questionnaires in BPKP East Java. T he hypothesis test used Samples Free Kruskal-Wallis.The results of hypothesis test show that: 1) there is no significant difference in the perception of auditor BPKP based on scope of work, 2) which is based educational background shows that  there  is  no  significant  difference  in  the perception   of   auditor   BPKP,  3)  while  based  on  the  results  show  the  work experience there are differences in the perception of auditor significant BPKP to the adoption of a forensic audit to detect fraudulent statement.
REAKSI PASAR MODAL PADA KELOMPOK USAHA ERICK THOHIR: SEBELUM DAN SESUDAH AKUISISI PHILADELPHIA 76ERS, DC UNITED, DAN INTERNAZIONALE MILANO Brillian Wicaksana
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4007

Abstract

 Erick Thohir is one kind of typhoon were his action in acquisition world sport club were outrageus. The purpose of this research was to analyzethe differences of stock price and stock trading volume activity pre and post of acquisition information on spor club, so that investors could use this event to gain benefit. This research used eventstudy method to observe average stock price, and trading volume activity within fivedays, amonth and three month pre and post event date. This research used secondary data collected from Yahoo Finance. The data used in research was taken from : A Year announcement date of acquisition information applied as event date (to), daily closing price, theamount of daily traded share and the amount of listed share. There were 4 companies below TNT group which list on Indonesia Stock Exchange.Results of the study showed that there weresignificant differences of stock price only in Basket Ball club acquisition from pre and post event. Football Club were not giving any difference on stock and trading volume during the period.
INTELLECTUAL CAPITAL, COMPANY’S PERFORMANCE AND GROWTH: AN EMPIRICAL STUDY AT BANKING COMPANIES IN INDONESIA Eko Suyono Popy; Dian Indira Rina; Lesmana Wati
JAFFA Vol 1, No 2 (2013): OKTOBER
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i2.4003

Abstract

In a very competitive business environment, the competitive advantage would be in the company favor if It can manage both capitals, i.e., physical and intellectual capitals. The objectives of this research are to examine the influence of intellectual capital  on  company’s  performance and  growth.  This  research  used  the  banking companies listed on Indonesia Stock Exchange for period 2008-2012. Applying the purposive sampling method, the total samples consists of 8 companies. By simple linier regression analysis, the result show that the intellectual capital has positive and significant influence on the company’s performance and growth. 

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