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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
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Search results for , issue "Vol 10, No 2 (2022): Oktober" : 5 Documents clear
Antecedents of Audit Quality in the Malang Public Accounting Firms: Moderating Effect of Auditor Professional Ethics Evi Ratna Dwi Yanti Tjabo; Adi Prasetyo; Agung Prasetyo Nugroho Wicaksono
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.15907

Abstract

The study aims to provide evidence that competency, independence, and accountability influenced the audit quality with professional auditor ethics as moderating variable. The method used in this study is associative research with a quantitative approach. Data on the study is obtained by disseminating questionnaires directly to the auditors as respondents. The population in this study is the auditors who work in the public accounting firm (PAF). The sample in this study is the auditor who worked at the public accounting firm in Malang, with a total of 10 public accounting firms determined using sampling techniques. The data analysis technique in this study uses SmartPLS software 3.0. The results of these studies indicated that the auditor's competency and accountability significantly impacted the audit quality. Auditor's independence did not affect the quality of the audit. Moreover, the study also proved that professional auditor ethics could not moderate the influence of auditors' competency, independence, and accountability on audit quality. This suggests that professional auditor ethics is not essential in forming good audit quality, and auditors in the Malang public accounting firm need the training to enhance their capability in performing audit assignments.
Religion and Employees Fraud Prevention: With Moderation of Spirituality, Leadership and Oganizational Culture Rian Abrori; Auliya Zulfatillah; Habi Bullah
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.17366

Abstract

This study aims to define and analyse the relationship between religiosity and Employees Fraud Prevention with spirituality, leadership dan organizational culture as a moderating variable. The data analysis method used in this research is in the form of multiple linear regression testing and interaction test or moderated regression analysis (MRA). The population in this reseach is Baitul Mal Wattamwil Nuansa Ummah (BMT NU) and Baitul Mal Wattamwil Sidogiri Integrated Joint Venture (BMT UGT Sidogiri) spread across Madura Island. The result indicate that the Religiosity and spirituality Variable affects the employees fraud prevention. This study also verifies that Leadership and Organizational Culture cannot moderate the effect of religiosity on employees fraud prevention.
Determinants of Internal Auditor’s Ability in Detecting Fraud with Supervision as Moderating Variable Defel Septian; Widia Febrianti
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.15316

Abstract

This study examines the effect of independence, time pressure, and workload on the ability of the Central Java Inspectorate auditor to detect fraud with supervision as a moderating variable. This study used 31 internal auditors of the Central Java Inspectorate Apparatus as the sample, determined based on census sampling. This study’s results indicate a positive influence between independence and the ability of auditors to detect fraud. Variables time pressure and workload suggest that there is a negative influence on the capability of auditors to detect fraud. The interaction between supervision with independence cannotstrengthen the ability of auditors to detect fraud. Interaction of supervision with time pressure and workload cannot weaken the ability of auditors to detect fraud. The government must recruit more Inspectorate Apparatuses in Central Java to mitigate time pressure and workload, so the auditor can detect fraud better.
Antecedents of Return on Assets in Covid-19 Pandemic: Do LDR, CAR, OE and Bank Size Matters? Hendra Sanjaya Kusno; Aldhea Shafitri; Endang Sri Apriani
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.17218

Abstract

This study examines the effect of LDR, CAR, OE, and Bank Size on ROA. The population in this study, namely, Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period amounted to 43 banks. The determination of the sample was carried out using the purposive sampling technique so that 62 research observations were obtained. The analysis used is multiple linear regression. The results showed that the LDR, CAR, and bank size have no effect, while OE have a significant negative effect on ROA. This research is expected to be an additional reference and information for subsequent researchers and academies in the field of accounting and investors during Covid-19 pandemic regarding investment decisions by considering the factors that affect ROA.
Becik Ketitik Ala Ketara Cultural Values For Public Accountants And Audit Opinion Determination Decisions Fitri Ahmad Kurniawan; Rizqia Karunianing Illahi
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.16271

Abstract

This study explores the existence of the “Becik Ketitik Ala Ketara” culture within the Public Accountant. The cases experienced by public accountants have forced researchers to explore the existence of national culture as a support for the 2020 Code of Ethics for the Professional Public Accountant (KEPAP). This study objectively reveals the reality of the existence of the “Becik Kedot Ala Ketara” culture within the Public Accountant in making audit opinion decisions. This study uses a realist ethnographic method with participatory observation and interview data collection techniques. The results of the study show that the cultural values of becik to the point of being clearly exist or are used by public accountants to underlie ethical attitudes when setting audit opinions. There are four cultural values of “Becik Kedot Ala Ketara” becik (good) that are applied by public accountants, including the words of sabda pandhita ratu, rereh, ririh, lan ngati-ati, deduga lawan prayoga, and nora amung mbujeng kalahiran.

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