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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 124 Documents
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Determinants of Internal Auditor’s Ability in Detecting Fraud with Supervision as Moderating Variable Defel Septian; Widia Febrianti
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.15316

Abstract

This study examines the effect of independence, time pressure, and workload on the ability of the Central Java Inspectorate auditor to detect fraud with supervision as a moderating variable. This study used 31 internal auditors of the Central Java Inspectorate Apparatus as the sample, determined based on census sampling. This study’s results indicate a positive influence between independence and the ability of auditors to detect fraud. Variables time pressure and workload suggest that there is a negative influence on the capability of auditors to detect fraud. The interaction between supervision with independence cannotstrengthen the ability of auditors to detect fraud. Interaction of supervision with time pressure and workload cannot weaken the ability of auditors to detect fraud. The government must recruit more Inspectorate Apparatuses in Central Java to mitigate time pressure and workload, so the auditor can detect fraud better.
Antecedents of Return on Assets in Covid-19 Pandemic: Do LDR, CAR, OE and Bank Size Matters? Hendra Sanjaya Kusno; Aldhea Shafitri; Endang Sri Apriani
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.17218

Abstract

This study examines the effect of LDR, CAR, OE, and Bank Size on ROA. The population in this study, namely, Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period amounted to 43 banks. The determination of the sample was carried out using the purposive sampling technique so that 62 research observations were obtained. The analysis used is multiple linear regression. The results showed that the LDR, CAR, and bank size have no effect, while OE have a significant negative effect on ROA. This research is expected to be an additional reference and information for subsequent researchers and academies in the field of accounting and investors during Covid-19 pandemic regarding investment decisions by considering the factors that affect ROA.
Becik Ketitik Ala Ketara Cultural Values For Public Accountants And Audit Opinion Determination Decisions Fitri Ahmad Kurniawan; Rizqia Karunianing Illahi
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.16271

Abstract

This study explores the existence of the “Becik Ketitik Ala Ketara” culture within the Public Accountant. The cases experienced by public accountants have forced researchers to explore the existence of national culture as a support for the 2020 Code of Ethics for the Professional Public Accountant (KEPAP). This study objectively reveals the reality of the existence of the “Becik Kedot Ala Ketara” culture within the Public Accountant in making audit opinion decisions. This study uses a realist ethnographic method with participatory observation and interview data collection techniques. The results of the study show that the cultural values of becik to the point of being clearly exist or are used by public accountants to underlie ethical attitudes when setting audit opinions. There are four cultural values of “Becik Kedot Ala Ketara” becik (good) that are applied by public accountants, including the words of sabda pandhita ratu, rereh, ririh, lan ngati-ati, deduga lawan prayoga, and nora amung mbujeng kalahiran.
The Role of Transparency on the Effect of Leverage on Company Value Firmansyah Firmansyah; Meutia Layli
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.17911

Abstract

The company’s value can provide welfare to investors if the cost of bidding also increases; the cost of shares of an organization, the higher the welfare assistance from investors. This study aims to test and analyze the role of transparency moderation on company value and leverage. The method used in this study is a quantitative method with secondary data. The data collection technique uses purposive sampling. The data analysis is in the form of annual financial statements on manufacturing companies listed on the IDX for the 2018 – 2020 period. This research method uses multiple linear regression analysis. The results showed that leverage had a significant positive effect on the company’s value. Meanwhile, company transparency does not affect the company value, but the company's transparency can moderate the relationship between the variable leverage to the Company Values. This illustrates that easy information access is one of the indicators of the company's transparency in conveying its information to parties outside the company.
Academic Fraud Behavior of Accounting Students in Dimensions of Fraud Hexagon Theory Dian Oktarina; Nur Syahrur Ramadhan
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.18432

Abstract

The purpose of this research is to show the fraud hexagon theory perspective on the occurrence of academic fraud for accounting students. The independent variable in this research is pressure, opportunities, rationalization, capability, arrogance and collusion while the dependent variable is academic fraud. This research uses primary data obtained from online questionnaires. The sample of this research uses accounting students who are registered at the University of Hayam Wuruk Perbanas. This research used multiple linear regression. The results of this study indicate that opportunities, capability and collusion have a positive effect, while the pressure, rationalization and arrogance have no effect on the occurrence of academic fraud
Misinterpretation of "Compliance" in Village Planning and Budgeting Moh Toyyib; Bambang Haryadi; Rita Yuliana
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.18593

Abstract

This study aims to explore the erroneous interpretation of compliance culture in planning and budgeting practices within the Madurese cultural frame. This study uses a qualitative method with an ethnographic approach. They are collecting data through interviews, observations, and documentation studies. The researcher's findings are that obedience to the leader is a tradition of the ancestral Madurese people, which is contained in the sayings Bhupa', bhabu, ghuru, and rato—blind obedience or loyalty without seeing right and wrong leads to deviant behavior. The philosophy of the Madurese tradition and Islamic teachings teach obedience or noro 'bunte' to parental leaders only in the context of goodness. If the leader commits a wrong action, then a subordinate is obliged to remind him
Report on Local Government Finances Determinants: Evidence from Stewardship Perspectives Sasya Razita Fahira; Siti Musyarofah
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.19631

Abstract

This study aims to provide empirical findings regarding the determinants of the level of reports of local government finance disclosure in districts/cities in East Java province. Determinants of the level of reports of local government finance disclosure include regional characteristics, complexity, and audit findings which are broken down into independent variables, including regional wealth, level of dependence, total assets, number of local government agencies, population, number of findings, and level of irregularities. The sample in this study was 93 reports on local government finances audited by the Audit Board of the Republic of Indonesia representing East Java Province for the 2017-2019 period (3 years), which were obtained using the purposive sampling method. The analytical method uses multiple linear regression analysis. The results showed that regional wealth and the level of dependence had a negative effect. Total assets positively affected the level of disclosure of financial statements. At the same time, the number of local government agencies, population, number of findings, and level of irregularities did not significantly affect the financial reports of district/city regional governments in East Java province. The central government needs to encourage regional financial transparency, especially for regions with a high local revenue and dependency level.
Overload, Stress, and Satisfaction: Does It Impact Auditor's Intentions to Resign? Ananta Wahyu Sasongko; Farhani Kautsar Nugraha; Putriana Sriwijianingsih
JAFFA Vol 11, No 1 (2023): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i1.19595

Abstract

The study aimed to investigate the impact of work overload, work-related stress, and job satisfaction on the turnover intentions of auditors in the "Big Four" public accounting firms in Indonesia. The study utilized a quantitative research design, where a survey questionnaire was distributed to a sample of auditors working in the firms. The study findings provide important insights into the factors influencing auditors' resignation decisions in Indonesia. The results indicate that work overload and work-related stress have a positive impact on auditors' intention to resign, while job satisfaction has a negative impact. The study recommends that firms should focus on reducing workloads and stress levels and improving job satisfaction to reduce auditor turnover. This can be achieved through better workload management, providing career development opportunities, promoting work-life balance, offering competitive compensation and benefits packages, and creating a positive work environment. These recommendations can inform strategies for retaining and motivating auditors, which can ultimately improve the firm’s operations.
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.

Page 11 of 13 | Total Record : 124

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