Journal of Auditing, Finance, and Forensic Accounting
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.
Articles
124 Documents
<![CDATA[Increasing Firm Value via Conservatism in Accounting ]]>
<![CDATA[Moh. Ubaidillah]]>
<![CDATA[ JAFFA Vol 9, No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i2.12118
<![CDATA[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.]]>
<![CDATA[Influence of Independent Director, Female Director, and Thin Capitalization on Tax Avoidance ]]>
<![CDATA[Sintong Josua Parlindungan Simamora]]>;
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ JAFFA Vol 9, No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i2.12034
<![CDATA[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.]]>
<![CDATA[Does Ethical Climate, Rewards, and Protections Matter for Individual Intention to Blow The Whistle? ]]>
<![CDATA[Nova Trinita Sihombing]]>;
<![CDATA[Fitri Ahmad Kurniawan]]>
<![CDATA[ JAFFA Vol 9, No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i2.12560
<![CDATA[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.]]>
<![CDATA[Green Accounting and Corporate Social Responsibility Disclosure: Financial Performance of Mining Companies in Indonesia ]]>
<![CDATA[Ayu Anggi Anggraeni]]>;
<![CDATA[Hayuningtyas Pramesti Dewi]]>
<![CDATA[ JAFFA Vol 10, No 1: April 2022 ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v10i1.14034
<![CDATA[The purpose of this study was to examine the effect of implementing green accounting and disclosure of corporate social responsibility on the company's financial performance. This study analyzes secondary data, namely data from mining companies listed on the Indonesia Stock Exchange in 2014-2018 using simple and multiple regression analysis. The results found that the application of green accounting individually had no effect on the company's financial performance, assuming that corporate social responsibility had an effect on the company's financial performance. Simultaneously the application of green accounting and corporate social responsibility affect the company's financial performance. This research is limited to annual report data, which has not yet reached the sustainability report data. The sample is also only from one sector of mining companies. This research is beneficial for companies in managing environmental costs and carrying out their social responsibilities so that they can develop environmentally friendly companies.]]>
<![CDATA[Building Prophetic Accountability in State Financial Management for the People's Welfare ]]>
<![CDATA[Rahmat Zuhdi]]>
<![CDATA[ JAFFA Vol 10, No 1: April 2022 ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v10i1.13488
<![CDATA[State/regional financial management has undergone fundamental changes since the issuance of the state finance law and its audit mechanism. The decentralized system that was built has shifted from its primary goal, namely the welfare of the people. This shift occurred with the emergence of the phenomenon that the opinion of the results of the examination of financial statements has become the ultimate goal in the management of state/regional finances which results in a reduction in the level of service to the community. This study aims to construct a critical discourse on prophetic accountability in managing state/regional finances for the community's welfare. This study uses a qualitative approach with a critical paradigm through a critical analysis of Ibn Khaldun's discourse on the ideal state. The results of this study indicate that the implementation of state/regional financial management can be achieved by a system of justice (the rule of law), responsibility (vertical and horizontal), leadership abilities (intellectual and strategic), and moral values. All of these conditions must be owned by all leaders and elements of the national organization, which ultimately results in order, social harmony, and the growth of a dynamic and conducive civilized society. So that this can be an alternative solution to provide awareness that leadership is a mandate that should offer benefits to society and nature as a form of accountability to God (Rahmatan Lil 'Aalamiin).]]>
<![CDATA[Moderating Role of Political Connection Between Audit Evidence and Audit Quality ]]>
<![CDATA[Oktri Supyati Jaisyul Usrah]]>;
<![CDATA[Nurkholifah Burhanuddin]]>;
<![CDATA[Grace T. Pontoh]]>;
<![CDATA[Mediaty Mediaty]]>
<![CDATA[ JAFFA Vol 10, No 1: April 2022 ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v10i1.12860
<![CDATA[This study aims to provide empirical evidence of the influence of the role of political connections as a moderator between audit evidence and audit quality at the Makassar Public Accountant Office. This study uses a quantitative approach and data collection using a questionnaire through a google form at Public Accountant Office in Makassar. The results showed that audit evidence had a significant positive effect on audit quality. The results of this study also show that the moderating variable of political connections cannot significantly weaken the effect of audit evidence on audit quality. This study provides evidence that public accountants at the Public Accountant Office in Makassar feel that audit evidence is an essential factor in the excellent quality of an audit assignment. Implementing a two-tier system can also reduce the degradative effect of political connections on audit quality and reduce agency conflicts in companies.]]>
<![CDATA[The Impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable ]]>
<![CDATA[Mellany Koernia]]>;
<![CDATA[Ari Dewi Cahyati]]>
<![CDATA[ JAFFA Vol 10, No 1: April 2022 ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v10i1.13299
<![CDATA[This research focuses to examine the impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable. This research method is descriptive method with a quantitative approach. The data used in this study is secondary data, namely the annual report obtained from www.IDX.co.id and the corporate governance perception index report obtained from The Indonesian Institute for Corporate Governance. The number of samples is 46 data with the technique of taking using the purposive sampling method. The findings of this study demonstrate that the Corporate Governance variable has no impact on Intellectual Capital Disclosure, Leverage and Profitability variables have a negative and significant impact on Intellectual Capital Disclosure, the company Size variable cannot moderate the relationship linking Corporate Governance and Intellectual Capital Disclosure, and the company Size variable can strengthen the relationship linking Leverage and Profitability on Intellectual Capital Disclosure. This study can be implemented by corporates to analyze the role of corporate governance, leverage, and profitability on intellectual capital disclosure with company size as a moderating variable and is expected to be a reference in policy making by corporates management to increase its intellectual capital.disclosure.]]>
<![CDATA[The Role of Internal Control System and Spirituality on Fraud Prevention in Village Fund Management ]]>
<![CDATA[Dekeng Setyo Budiarto]]>;
<![CDATA[Rochmatul Isnaeni]]>
<![CDATA[ JAFFA Vol 10, No 1: April 2022 ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v10i1.13943
<![CDATA[This study examines whether the internal control system, spirituality, and community participation prevent fraud in managing village funds.This study uses a survey method by distributing questionnaires offline. The objects used are 17 villages that receive village funds in Nusawungu District, Cilacap Regency. The number of respondents in the study was 85 village officials. Hypothesis testing using a structural equation model.The results showed that the internal control system and spirituality affected fraud prevention. Furthermore, fraud prevention involves the success of village fund management. However, community participation does not affect fraud prevention.This study was limited to one area with small number of sample, so the results may not be generalizable.Several previous research findings tested the internal control system, spirituality and community participation on the successful management of village funds partially. This research builds on previous findings with the structural method.]]>
<![CDATA[Antecedents of Audit Quality in the Malang Public Accounting Firms: Moderating Effect of Auditor Professional Ethics ]]>
<![CDATA[Evi Ratna Dwi Yanti Tjabo]]>;
<![CDATA[Adi Prasetyo]]>;
<![CDATA[Agung Prasetyo Nugroho Wicaksono]]>
<![CDATA[ JAFFA Vol 10, No 2 (2022): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v10i2.15907
<![CDATA[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.]]>
<![CDATA[Religion and Employees Fraud Prevention: With Moderation of Spirituality, Leadership and Oganizational Culture ]]>
<![CDATA[Rian Abrori]]>;
<![CDATA[Auliya Zulfatillah]]>;
<![CDATA[Habi Bullah]]>
<![CDATA[ JAFFA Vol 10, No 2 (2022): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v10i2.17366
<![CDATA[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.]]>
