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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 11, No 2 (2023): October" : 5 Documents clear
Financial Ratio and Return on Asset in Mining Companies: Mediating Effect of Firm Size M Rizi; Anggraeni Yunita; Sumiyati Sumiyati; Julia Saputra
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.19981

Abstract

This research aims to examine the effect of current ratio, debt to equity ratio and total asset turnover on return on assets with firm size as an intervening variable. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2019-2021. The number of observations in this study was 66. The data analysis technique uses path analysis. This study found that current ratio and total asset turnover have a significant positive effect on return on assets, while the debt to equity ratio variable has no effect on return on assets. This study also found that firm size is able to mediate the relationship between debt to equity ratio and return on assets, but is unable to mediate the relationship between current ratio and total asset turnover on return on assets. This finding has implications for a consequence, namely that company size is one of the considerations in managing the rate of return on investment on company assets.
Earnings Quality Determinants: Evidence from Transportation and Logistics Companies Trizka Alyaa Herdina; Imam Hadiwibowo; Mohammad Taufik Azis
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.22334

Abstract

Companies with good earnings quality are companies that have stable and sustainable income. This research was conducted with the aim of testing whether there is an effect of Investment Opportunity Set, leverage, and liquidity on earnings quality. The objects used are transportation and logistics companies listed on the IDX for the 2018-2022 period as many as 31 companies. This research is a descriptive research with a quantitative approach. The sampling method used purposive sampling technique. There were 17 companies that met the sample criteria with 5 years of observation, so the total sample was 85 samples. The data used is secondary data sourced from the company's financial statements accessed through the website www.idx.co.id. The method applied is multiple linear regression analysis with the IBM SPSS Version 25 application. This research partially shows the results that Investment Opportunity Set and liquidity do not affect earnings quality, while leverage affects earnings quality. Taken together Investment Opportunity Set, leverage, and liquidity affect the quality of earnings.
Do Internal Control and Compensation Matters in Fraud at Local Government? Information Foraging Perspective Irwansyah Irwansyah; Indah Oktari Wijayanti; Septin Eka Putri
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.22129

Abstract

Accounting fraud is still a problem in organizations, especially in the public sector. This research aims to provide empirical evidence of the influence of internal control of assets, information asymmetry, good government governance implementation, and compensation suitability on accounting fraud. Purposive sampling was the sample selection technique used, and obtained 70 respondents were finance employees in 39 Local Government Agencies in Bengkulu City. Data collected through distributing questionnaires was tested using multiple linear regression analysis. The results of the research show that internal control of assets, information asymmetry, and compensation suitability have a positive effect on accounting fraud in Bengkulu City's Local Government Agency. Good government governance implementation does not affect accounting fraud in the Local Government Agency in Bengkulu City. Accounting fraud mitigation can be enforced through several mechanisms, such as employee rotation and reducing information asymmetry in Bengkulu City Local Government Agencies.
Fraud Prevention Portrait in Sharia Financial Institutions: It Takes a Village Faisol Faisol; Mohammad Nizarul Alim; Siti Munawaroh
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.21024

Abstract

Fraud prevention is very necessary to be applied in Islamic financial institutions, especially in BMT NU, it aims to keep the organization's assets from human hands crime that can harm institutions BMT NU. The purpose of this study was to describe the fraud prevention model in BMT NU Torjun branch. This study uses a case study approach to investigate the fraud prevention model in BMT NU Torjun branch by interviewing several informants who are working in the world of work BMT NU Torjun branch. The findings of this study can be concluded that the fraud prevention model in BMT NU Torjun branch starts from BMT NU managers who must run according to the SOP (standard operating procedures) that have been established in the BMT NU Torjun branch. To prevent fraud in BMT NU Torjun branch, an internal audit is conducted by the central RKM team which is carried out every month twice on the second weekend, so that one's space is getting narrower to commit fraud in BMT NU. Furthermore, the fraud prevention model at BMT NU Torjun branch has strict supervision from several parties, both supervision from area managers, DPS (Sharia Supervisory Board), and supervision from the headquarters. With the Prevention of fraud set in the BMT NU Torjun branch will effectively minimize the occurrence of fraud, even avoid fraud actions that can harm the institution BMT NU Torjun branch.
Auditor Readiness in Preparing Extended External Reporting (In accordance with ISAE 3000 Revised) Akie Rusaktiva Rustam; Made Dudy Satyawan; Rika Nur Widiastutik
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.22278

Abstract

Increased publication regarding Extended External Reporting (EER) has encouraged the IAASB to develop Extended External Reporting (EER) guidelines, namely ISAE 3000 revised, to implement standards in sustainable reporting engagements. This research aims to determine how prepared auditors are in preparing Extended External Reporting according to ISAE 3000 revised. This research uses an interpretive paradigm, with qualitative methods and a case study approach. The data collection technique is interviews and observation non-participation. From the research results, it was concluded that auditors have sufficient knowledge regarding Extended External Reporting in accordance with ISAE 3000 revised. However, auditors do not understand this in depth. Extended External Reporting, according to ISAE 3000 revised, is new and has not been mandatorily disclosed in Indonesia.

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