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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
 1 
Search results for , issue "Vol 7, No 1 (2019): April" : 5 Documents clear
Inventory Accounting Methods: Factors Affecting Basis of The Choice Rendy Aprianto Maha Putra; Anita Carolina
JAFFA Vol 7, No 1 (2019): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v7i1.6145

Abstract

This research aims to analyze the effects of company size, inventory variability, cost of goods sold variability, gross profit margin, leverage, current ratio, and managerial ownership in selecting the inventory accounting methods. The population of this research was manufacturing companies listed in the Indonesia Stock Exchange in 2015-2018. In addition, this research used a purposive sampling method to determine the sample. The research results indicate that company size and inventory variability affect the choice of inventory accounting methods, while variability of cost of goods sold, gross profit margin, leverage, current ratio, and managerial ownership do not affect the choice of inventory accounting methods.
Effects of Time Budget Pressure, Audit Fee, Independence and Competence on Audit Quality Gevi Kurniawan; Sutjipto Ngumar; Kurnia Kurnia
JAFFA Vol 7, No 1 (2019): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v7i1.6146

Abstract

This study aims to examine the determinants of audit quality, which employs a quantitative method by conducting a survey on 98 public accountants in East Java across of 58 public accounting companies. The findings indicate that audit fee, independence and competence affect audit quality. However, there is no effect of time budget pressure on audit quality, which indicates that the auditors have tendency to maintain audit quality even under time budget pressure.
Effects of Governance Mediation on The Relationship Between Enterprise Risk Management and Financial Performance Nurhayati Nurhayati
JAFFA Vol 7, No 1 (2019): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v7i1.6183

Abstract

This study explains the effects of mediating the role of university governance elements on the relationship between implementation of ERM and financial performance. The background of this research is inconsistency in prior studies and the phenomenon of low accountability at universities and the existence of low internal control function.  Based on the final report of Supervision, Control and Development (WASDALBIN) for the period of 2016 indicates that private universities not accredited yet are 52%. The data collection techniques applied survey methods and the data analysis techniques used Structural Equation Modeling (SEM) PLS. The results show that ERM significantly affect financial performance through the role of university governance elements.
Determinant of Corporate Social Responsibility Disclosure Nuraini Fifianti; Prasetyono Prasetyono
JAFFA Vol 7, No 1 (2019): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v7i1.6184

Abstract

This research aims to analyze the effect of company characteristics on CSR (Corporate Social Responsibility) disclosure. This research was conducted at manufacturing companies listed on Indonesian Stock Exchange in 2014-2016. This research used purposive sampling method. The samples consisted 58 companies with a total of 174 observations. The characteristics of the company in this research were proxied by the company size, liquidity, and profitability. Data analysis technique used in the research was multiple linier regression analysis technique. Based on the result of the analysis, it can be concluded the company size variable affect CSR disclosure, while the liquidity, leverage, and profitability variables do not affect CSR disclosure
Demographic Portrait of Corruptors in Indonesia Khy’sh Nusri Leapatra Chamalinda; Tarjo Tarjo; Bambang Hariyadi
JAFFA Vol 7, No 1 (2019): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v7i1.6144

Abstract

Corruption not only cause financial losses to the state but also violates the social and economic rights of society at large. Corruption always draws more attention than other criminal acts (Hartanti, 2005). This research aims to present a demographic portrait of corruptors in Indonesia based on the Decree of Supreme Court of 2015. This research used qualitative method with descriptive analytical approach. There were 92 cases of corruption in the Decree of Supreme Court of 2015 and the number of corruptors analyzed was 106. Informants in this research were psychologists and religious experts. Data collection method for the primary data was interview and the secondary data collection method was investigating decree of Supreme Court documents. The results showed that the majority of corruptors in Indonesia were male (87%), Muslim (74%), aged between 46-55 years old (51%), undergraduates (34%), working as civil servants (45 %), serving as government officials or employees (56%), and working within the scope of government agencies (57%).

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