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Nur Hayati
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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.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 9, No 2 (2021): Oktober" : 6 Documents clear
Internal Control Perspective Based on Islamic Worldview Mohamad Djasuli
JAFFA Vol 9, No 2 (2021): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v9i2.11992

Abstract

The purpose of the study is to explore and explain the perspective of internal control in the Islamic worldview. This research uses a descriptive qualitative method with Al-Quran and Al-Hadith and related references as research sources. Although the internal control framework model used is based on the COSO framework created in 1985, it has been implemented by Muslim leaders since the era of the Prophet Muhammad until the Abbasid era. The five elements of internal control established by the COSO framework include the control environment, risk assessment, control activities, information and communication, and monitoring. Indicators of control environment elements, researchers recommend adding spirituality and religiosity. The basic element of internal control is the control environment. If the control environment is functioning properly, it will minimize risk, control activities will be carried out simply, information and communication will run smoothly and internal control monitoring can be carried out regularly.
Performance With Good Corporate Governance As Moderation Cicilia Cicilia; Lindrawati Lindrawati
JAFFA Vol 9, No 2 (2021): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v9i2.12041

Abstract

The purpose of this study is to analyze the effect of sustainability reporting on financial performance with good corporate governance as moderation. The research design used is quantitative with a hypothesis. The type of data used is quantitative and qualitative data, that is sustainability reports, annual reports, and CGPI reports. All data is secondary data. The research objects are all companies that participated in the research and CGPI ranking in 2013-2017. Data analysis techniques used in this study are simple, multiple, and moderated linear regression. The results showed sustainability reporting had positive effect on financial performance. Sustainability reporting economic and social dimensions do not affect, while environment dimension has positive effect on financial performance. Good corporate governance can’t moderate the effect of sustainability reporting both overall and per dimension on financial performance.
ANALYSIS OF BANKRUPTCY PREDICTIONS IN TOBACCO COMPANIES USING ALTMAN Z-SCORE METHOD BASED ON 2013-2018 FINANCIAL ANNUAL REPORTS Wicaksono, Kasman; Musa, Purnawarman; Anggraeini, Apriana
JAFFA Vol 9, No 2 (2021): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the financial health condition of a company using the Altman Z-Score method in predicting the potential bankruptcy of a tobacco-producing company in 2013-2018, which is listed on the Indonesia Stock Exchange. The type of data used in this study is obtained from the website www.idx.co.id for five consecutive years. The results showed that from 2013 until 2018, this tobacco-producing company was in the healthy and low-risk category. The value of the total assets variable is the key to changes in its health condition if it changes its value. The results of this study are expected that the company can continue to fulfill its obligations to investors and creditors and manage assets to increase sales in generating profits.
Increasing Firm Value via Conservatism in Accounting Moh. Ubaidillah
JAFFA Vol 9, No 2 (2021): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v9i2.12118

Abstract

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.
Influence of Independent Director, Female Director, and Thin Capitalization on Tax Avoidance Sintong Josua Parlindungan Simamora; Dian Purnama Sari
JAFFA Vol 9, No 2 (2021): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v9i2.12034

Abstract

This study aims to examine the effect of independent directors, female directors, thin capitalization on tax avoidance. This research design is quantitative with hypothesis. The object of this research is non-financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The data analysis technique is multiple linear regression. Independent directors by looking at the proportion of the number of independent directors from the total members of the board, with the results of independent directors giving negative results on tax avoidance. Female directors also looked at the number of female directors from the total board members, with the result that female directors had a positive influence on tax avoidance. Thin capitalization as measured by Maximum Amount Debt (MAD), with the result of thin capitalization has no effect on tax avoidance. Tax avoidance is measured using the Book-tax Gap (BTG).  This research is useful for companies in making decisions related to the structure of directors and the company's capital structure and especially the government to evaluate the performance of state revenues.
Does Ethical Climate, Rewards, and Protections Matter for Individual Intention to Blow The Whistle? Nova Trinita Sihombing; Fitri Ahmad Kurniawan
JAFFA Vol 9, No 2 (2021): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v9i2.12560

Abstract

This paper aims to examine factors that can predict an individual intention to take whistleblowing action. This study examines the effect of ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, rewards, and legal protection of whistleblower on the intention of Batam public procurement agency employees to do whistleblowing. This study used a quantitative approach with questionnaire data collected technique using census sampling as a sampling method. Partial Least Square (PLS) via SmartPLS 3.0 program is used as the analytical method to running the data. This study analyzes all civil servants in The Batam Public Procurement Agency. The results show that ethical climate-principle and legal protection of whistleblower affect the intention to do whistleblowing significantly. While the ethical climate-egoism, ethical climate-benevolence, and giving rewards to whistleblower showed that the results did not affect the intention of Batam Public Procurement agency employees to do whistleblowing significantly.

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