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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
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Search results for , issue "Vol 3, No 1 (2015): April" : 5 Documents clear
ANALISIS FAKTOR YANG MEMPENGARUHI KEGAGALAN AUDITOR EKSTERNAL DALAM MENDETEKSI INDIKASI KECURANGAN KEUANGAN Habi Bullah; Robiatul Auliyah
JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.956

Abstract

The purpose of this research is to examine and analyze the influence of audit complexity, scope of audit, and risk assessment of failure to detect indications of fraud. This research is conducted in the Finance Examiner Organization of Republic of Indonesia represented East Java Province (BPK RI). The samples of this research are 54 respondents. The collecting samples technique which used in this research is  purposive sampling. The collecting data use questionnaire by a large number of answers are based on a 5-point likert scale.The result of this research reveals that the audit complexity do not significantly of failure to detect indications of fraud. Nevertheless, scope of audit and risk assessment influence significantly of failure to detect indications of fraud.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI UJIAN CERTIFIED PUBLIC ACCOUNTANT (CPA) Akhmad Zainul Abidin; Adi Darmawan Ervanto
JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.957

Abstract

This research aims to empirically examine the influence of carrer motivation, economic motivation, degree of motivation and achievement motivation influence to respons accounting student to follow CPA Exam. This research used primary data by making inquiries in the form of questionnaires distributed to respondents who are are still active students in the accounting department of the Economics Faculty, Trunojoyo University.Population within this research was extention accountancy student of Economics Faculty Trunojoyo University about 84. So the population used as criteria based as a sample called research techniques or purposive sampling. The analytical method used is multiple regression analysis, in which multiple linear regression analysis aimed to determine the effect of the variables carrer motivation, economic motivation, degree of motivation and achievement motivation of effect respons accounting student to follow CPA Exam.The results of this research indicated that degree motivation does not significantly influence to respons accounting student to follow CPA Exam. While the carrer motivation, economic motivation, and achievement motivation significantly influence to respons accounting student to follow CPA Exam.
PENGARUH MANAJEMEN LABA AKRUAL DAN AKTIVITAS MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN Heni Yusnita; M. Mulyadi; E. Erick
JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.953

Abstract

This research aims at identifying firm’s tendency to execute earnings management throught accruals and real earnings management and its impact to firm performance. This study uses data from 46 manufacturing companies listed in Indonesia Stock Exchange during 2010 to 2013. Accrual earnings management is measured by discretionary accruals based on modified Jones model’s (1991), whereas real earnings management used is based on the Roychowdhury model’s (2006), there is real earnings management through operating cash flow and production costs . Firm performance is measured by Tobin’s q. Then, testing of hypotheses to analized impact of earnings management on firm performance using multiple regression analysis.The results show that the manufacturing companies listed in Indonesia Stock Exchange tend to execute accruals earnings management and real earnings management throught the operating cash flow and production cost. Moreover, accruals earnings management and real earnings management through operating cah flow and production costs effect firm performance. The research is expected to be information for business people about the existence of accrual earnings management and real earnings management and its impact to firm performance, so it can be a consideration in making investment decisions. Keywords: accrual earnings management, real earnings management, Tobin’s q
ANALISIS PENGARUH CAR, NPL, LDR DAN NIM TERHADAP PROFITABILITAS PERBANKAN (Studi Kasus Pada Bank Umum Yang Tercatat Pada BEI Tahun 2008-2012) Pramitha Kusuma Dewi; M. Mulyadi; A. Abdurrakhman
JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.954

Abstract

This study aims to examine the effect of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), and the loan to deposit ratio (LDR) of the Return on Assets (ROA) as a proxy of profitability of the Banking Companies Listed on the Stock Exchange from 2008 to 2012. the data used in this study were obtained from the Annual Financial Statements of Banking Companies Listed on the Stock Exchange from 2008 through 2012 published by Bank Indonesia. After passing through the stage purposive sample, then the sample is worth using as many as 20 of Banking Companies Listed on the Stock Exchange. During the observation period of the study showed that the data were normally distributed. Under the normality test, multicollinearity, heteroscedasticity test and autocorrelation test found no variables that deviate from the classical assumptions.This shows the available data has been qualified using multiple linear regression model. The results showed that the variables NPL (Non Performing Loans) and NIM (Net Interest Margin) influence on ROA (Return on Assets), while for the variable CAR (Capital Adequacy Ratio) and LDR (Loan to Deposit Ratio) has no effect on ROA (return on Assets).
KEMAMPUAN RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENDETEKSI FRAUD LAPORAN KEUANGAN Rilla Izzatul Haqqi; Moh. Nizarul Alim; T. Tarjo
JAFFA Vol 3, No 1 (2015): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v3i1.955

Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan rasio keuangan untuk mendeteksi fraud laporan keuangan. Rasio keuangan yang digunakan adalah rasio lancar, rasio cepat, rasio laba bersih terhadap total aset, dan rasio laba bersih terhadap penjualan. Sampel yang dipakai dalam penelitian ini adalah perusahaan go-public yang terkena sanksi oleh Bapepam LK dan diduga melakukan fraud laporan keuangan, tahun 2000-2012. Teknik analisis data menggunakan regresi logistik.Hasil penelitian ini menunjukan rasio laba bersih terhadap total aset dapat digunakan untuk mendeteksi fraud laporan keuangan. Namun, rasio lancar, rasio cepat, dan rasio laba bersih terhadap penjualan tidak dapat digunakan untuk mendeteksi fraud laporan keuangan

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