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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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Institutional Ownership, Types of Industry, and Income Smoothing: Empirical Evidence from Indonesia Eko Suyono
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4128

Abstract

This paper aims to evaluate the influence of institutional ownership and types of industry on income smoothing in the Indonesian listed firms. Basing on the literature and using panel data approach, it examines 112 firms listed on the Indonesia Stock Exchange during 2012 to 2016 periods  (i.e., 560 observations).  By using OLS regression to test the hypotheses, the result shows that institutional ownership does not influence significantly on income smoothing practice.  Moreover, types of industry do not influence on income smoothing practices, except for consumer goods industry which influences significantly on income smoothing practice.  With regard to the company size as a control variable, the result shows that company size influences positively on income smoothing practice.  Therefore, this study contributes in providing empirical evidence on the link between institutional ownership, types of industry, and income smoothing practice in emerging market context (i.e., Indonesia).
“FRAUD” IN THE MANAGEMENT OF FUNCTIONAL LITERACY PROGRAM Alil Mafahir; Siti Musyarofah; Prasetyono Prasetyono
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4329

Abstract

The aim of this research is to identify the pattern of fraud in the management of functional literacy program. This is a descriptive qualitative research. This research employed primary data with interview, institutional document analysis, and observation as the method of data collection. The findings of this research suggest that there are some fraud patterns found in the management of functional literacy program i.e. (1) the proposal creation as an administrative formality (2) the reduction of the learning duration (3) the reduction of the tutor’s transportation fees (4) the reduction of the stationery procurement budget.
HUMAN DEVELOPMENT INDEX AND AUDIT OPINION Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana; Dewi Lesmanawati; Melllani Yuliastina
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4326

Abstract

This study aims to investigate: the influence of human development indeks (HDI) and growth of HDI on auditor opinion and the difference between the level of HDI entities that get the predicate of qualified opinion or non qualified opinion. The data of this research comprise 1.482 out of 496 regency/cities governments in Indonesia during 2014-2016. The analysis techniques used are multiple regression and independent simple t test. The results of this study show that the human development indeks has influence on auditor opinion, the growth of human development indeks has influence on auditor opinion. The results of this study also found that the average performance of HDI between regency/ cities in Indonesia is different between of qualified opinion or non qualified opnion.
THE EFFECT OF OWNERSHIP STRUCTURE ON FIXED ASSETS REVALUATION WITH TAX INCENTIVES AS MODERATING VARIABLES Muhammad Syafiqurrahman; Doddy Setiawan; Sri Suranta; Djoko Suhardjanto
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4327

Abstract

This study aims to determine the effect of ownership structure on fixed assets revaluation with tax incentives as a moderate variable. The ownership structure is indicated by firm size, fixed assets intensity, price ratio to book value and leverage. The data used in this study is secondary data obtained from the annual report of companies listed in Indonesia Stock Exchange (IDX) which amounted to 198 manufacturing companies in 2014 and 2015. This research uses sampling method that is purposive sampling with logistic analysis model. The results of this study indicate that firm size, fixed asset intensity, and leverage have no effect on fixed assets revaluation, while price ratio to book value negatively affects fixed asset revaluation. In addition, tax incentives are not a moderate variable.
REFLECTION OF PHILOSOPHICAL FOUNDATIONS IN FINANCIAL ACCOUNTING RESEARCH Yeterina Widi Nugrahanti
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4328

Abstract

Current financial accounting research has paid little attention to the philosophical aspects that underlie the research, Hence, the existing results provide a little contribution towards the development of accounting theory and concepts. This article aims to describe the philosophical basis in financial accounting research, which consists of ontology, epistemology and axiology. The ontology and epistemology assumptions determine research paradigm, which are functionalist, interpretive and critical (radical humanist and radical structuralist). The ontology and epistemology assumptions also define the research methodology. This article outlines the taxonomy of financial accounting research formulated by Hopper and Powel (1985) and Laughlin (1995) which can be used as a guide in conducting financial accounting research. Understanding of philosophical aspects will result in high quality financial accounting research.
DETERMINAN FRAUDULENTFINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON Yn, Fidyah
JAFFA Vol 6, No 1 (2018): APRIL
Publisher : Magister of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4566

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor kecurangan pelaporan keuangan dengan menggunakan analisis fraud pentagon. Pada penelitian ini mendapatkan sampel sebanyak 14 perusahaan BUMN go public pada periode 2013-2017. Data sekunder yang berupa laporan tahunan pada website resmi Bursa Efek Indonesia. Pengujian hipotesis penelitian ini menggunakan metode regresi logistik.Hasil penelitian ini menunjukkan bahwa variabel external pressure berpengaruh terharap fraudulent financial reporting, sedangkan variabel financial target, financial stability, institutional ownership, ineffective monitoring, quality of external auditor, change in auditor,change director, dan frequent number of CEO’s picture tidak berpengaruh terhadap fraudulent financial reporting.
Good Corporate Governance, Corporate Value, Tax Avoidance and Financial Performance Risa, Nurma
JAFFA Vol 6, No 1 (2018): APRIL
Publisher : Magister of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4567

Abstract

If a company applies GCG practices it will have an impact on the value of the company. But the implementation of GCG alone is actually not enough to increase the value of the company, there are other things, namely the practice of tax avoidance and financial performance. This study aims to prove that tax avoidance and financial performance practices are intermediary variables in the relationship of GCG to corporate value. The sample of this study is companies that take the IICG survey and have CGPI scores, and are listed on the stock exchange in the period of 2012 - 2015. Path analysis is used as a method of data analysis. The results of the study show that the GCG practices influence the value of the company indirectly, but through the practice of tax avoidance and financial performance as intermediaries.
Good Corporate Governance, Corporate Value, Tax Avoidance and Financial Performance Nurma Risa
JAFFA Vol 6, No 2 (2018): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i2.5020

Abstract

If a company applies GCG practices it will have an impact on the value of the company. But the implementation of GCG alone is actually not enough to increase the value of the company, there are other things, namely the practice of tax avoidance and financial performance. This study aims to prove that tax avoidance and financial performance practices are intermediary variables in the relationship of GCG to corporate value. The sample of this study is companies that take the IICG survey and have CGPI scores, and are listed on the stock exchange in the period of 2012-2015. Path analysis is used as a method of data analysis. The results of the study show that the GCG practices influence the value of the company indirectly, but through the practice of tax avoidance and financial performance as intermediaries.
The Business Owners SMES Sector of Intention to Use The Sevices By External Accountants Irwansyah Irwansyah; Madani Hatta; Ghulam Ferdi Al Masriki
JAFFA Vol 6, No 2 (2018): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i2.4934

Abstract

This study aimed to prove attitude toward behavior, subjective norm, perceived behavioral control, perception of the business owners SMEs sector about competence of the accountant external, size of business, and competitive industries has positive effect on the intention to use the services from external accountants. Respondents in this study were 67 business owners in SMEs sector in Bengkulu city. The method of collecting data in this study using a survey by questionnaires to the respondents either directly. The data was analyzed by using SmartPLS 3.0. The result show that attitude toward behavior, subjective norm, perceived behavioral control, external accountant to be competent, size of business, and competitive industries has positive effect on intention to use the services from external accountants.
Family Firms, Audit Fee, and Auditor Choice: Evidence From Indonesia Senny Harindahyani; Celine Widjaja
JAFFA Vol 6, No 2 (2018): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i2.4936

Abstract

Family firms in Indonesia have an important role in the Indonesian economy. However, agency problems might happen inside family firms where it will lead to conflict of interest and information asymmetry, along with the entrenchment effect where it leads firms to produce lower quality earnings report. Research from 305 firms in Indonesia shows that the agency problems and the entrenchment effect has not affected the family firms in Indonesia, reflected from the firm‟s decision making in their amount of audit fee and auditor choice. This study will contribute by providing an empirical evidence of the effect of family control on the audit fee and auditor choice in a developing country. The result shows that the type of firms has no correlation on the amount of audit fee paid to the auditor and both firms‟ demands the same level of audit quality where it is shown by their choices of audit firms, which is Big 4 audit firm or Non-Big 4 audit firm. In conclusion, the level of agency problems and entrenchment effect tends to be lower in the family firms of Indonesia.

Page 6 of 13 | Total Record : 124

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