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[The Mediating Effect of Budget Pressure on Behavioral Declaration of Audit ]]>
<![CDATA[Edwin Setiawan]]>;
<![CDATA[Andreas Andreas]]>;
<![CDATA[Novita Indrawati]]>;
<![CDATA[Hardi Hardi]]>
<![CDATA[ JAFFA Vol 7, No 2 (2019): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v7i2.6720
<![CDATA[This study aims to test and analyze the behavior of audit quality deterioration by integrating the characteristics of individual auditors (locus of control and organizational commitment) with time budget pressure. The study was conducted by survey method by distributing questionnaires to auditors who worked at KAP in the Provinces of West Sumatra, Riau and Riau Islands. The sampling technique uses the purpose sampling method. The questionnaire that can be used totaling 60 questionnaires. Data analysis using wrapPLS 6.0. The results showed that internal locus of control had a negative effect on time budget pressure and decreased audit quality behavior, external locus of control had a positive effect on time budget pressure and decreased audit quality behavior, organizational commitment negatively affected time budget pressure and decreased audit quality behavior, and time budget pressure has a positive effect on audit quality deterioration behavior, and time budget pressure mediates the influence of locus of control, organizational commitment to audit quality deterioration.]]>
<![CDATA[Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay ]]>
<![CDATA[Syaiful Bahri]]>;
<![CDATA[Rifa Amnia]]>
<![CDATA[ JAFFA Vol 8, No 1 (2020): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v8i1.7058
<![CDATA[This study aims to analyze the effect of company size, profitability, solvency, and audit opinion on audit delay. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018, but the samples employed in this study were 31 companies. The type of research data is a quantitative data of secondary sources, which analyzed with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test. The results of this study of solvency variables affect audit delay with a significant value of 0,000. Firm size variable has no effect on audit delay with a significant value of 0.490. The profitability variable does not affect the audit delay with a significant value of 0.098. The audit opinion variable does not affect the audit delay with a significant value of 0.313.]]>
<![CDATA[Determinant of Corporate Social Responsibility Disclosure ]]>
<![CDATA[Nuraini Fifianti]]>;
<![CDATA[Prasetyono Prasetyono]]>
<![CDATA[ JAFFA Vol 7, No 1 (2019): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v7i1.6184
<![CDATA[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]]>
<![CDATA[Effect of Good Corporate Governance on Profitability ]]>
<![CDATA[Devina Subarnas]]>;
<![CDATA[Yuliana Gunawan]]>
<![CDATA[ JAFFA Vol 7, No 2 (2019): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v7i2.6721
<![CDATA[The research aims to decide the effect of good corporate governance on profitability in banking companies listed on Indonesia stock exchange from 2016 to 2017. This researchwas an explanatory research, using secondary data. The sample was selected using the purposive sampling method, which resulted in a total of 28 sample companies. The data analysis used was multiple linear regression. The results show that the board of directors significantly affect profitability and independent commissioners does not significantly affect profitability. Simultaneously, board of directors and independent commissioners significantly affect profitability.]]>
<![CDATA[Demographic Portrait of Corruptors in Indonesia ]]>
<![CDATA[Khy’sh Nusri Leapatra Chamalinda]]>;
<![CDATA[Tarjo Tarjo]]>;
<![CDATA[Bambang Hariyadi]]>
<![CDATA[ JAFFA Vol 7, No 1 (2019): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v7i1.6144
<![CDATA[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%).]]>
<![CDATA[Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Devi Saidul Hatta]]>
<![CDATA[ JAFFA Vol 8, No 1 (2020): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v8i1.7060
<![CDATA[Auditors’ performance in general is the result of an objective audit assignment towards the financial statements of a company or other organization in order to determine whether the financial statements have been fairly presented in accordance with generally accepted accounting principles. This study aims to determine the effect of professionalism, leadership style, understanding of governance, and the role of supervision of auditor performance. This study uses a questionnaire filled out by BPKP government auditors in East Java Province. Data analysis from this study uses multiple linear regression test using SPSS 23 program. This study found that only professionalism influences auditor performance. This result implies the importance of professionalism of the auditors because it can affect performance. The results of the study also imply that external factors such as leadership style, understanding of governance, and the role of supervision are not important factors in influencing auditor performance.]]>
<![CDATA[Forensic Accounting and Intelligence Gathering Approaches on The Management of Terrorist Financing in Nigeria ]]>
<![CDATA[Aruwaji Akinola Mkchael]]>;
<![CDATA[Olatunji Toyin Emmanuel]]>
<![CDATA[ JAFFA Vol 7, No 2 (2019): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v7i2.6715
<![CDATA[The management of terrorism financing involves the ability to achieve control over the source, cash flow and destination of terrorists. This study examined the effects of forensic accounting and the radians of intelligence gathering approaches in the investigation of terrorist financing in Nigeria. The data for this study were sourced through primary and secondary sources. Econometrics (Factor analysis with PCA and Pearson Correlation) were used for the analyses at 0.05 level of significant. The results purview that forensic accounting approaches and intelligence gathering tool are significant in investigating the source, pathway, destination and the utilization of the resources of terrorists. It was concluded that Nigeria government should establish response to terrorism/ terror financing under the presidency to manage the problem of terror financing.]]>
<![CDATA[Over Confidence, Mental Accounting, and Loss Aversion In Investment Decision ]]>
<![CDATA[Rohmad Fuad Armansyah]]>
<![CDATA[ JAFFA Vol 9, No 1 (2021): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i1.10523
<![CDATA[The psychology related to investment cannot be ignored by individuals who want to get investment returns. Investment decisions are the most important decisions in decision making. This investment decision is a policy carried out by investors to invest in one or more assets to get more profits in the future. Overconfidence investors prefer higher risk returns to be more important than those overestimated in terms of their knowledge and lower than expected. Mental accounting considers the costs and benefits of loss avoidance decisions made by investors to protect themselves against losses. This study discusses financial problems related to community investment decisions, special investments in real assets and financial assets. The data used are 250 respondents' data on Indonesian investors who invest in Indonesian capital markets. The results showed that overconfidence and mental accounting significantly affected investors' investment decisions in the Indonesian capital market.]]>
<![CDATA[Forensic Accounting: Breaking the Nexus between Financial Cybercrime and Terrorist Financing in Nigeria ]]>
<![CDATA[Olatunji Toyin Emmanuel]]>;
<![CDATA[Aruwaji Akinola Michael]]>
<![CDATA[ JAFFA Vol 8, No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v8i2.8350
<![CDATA[This paper aims to examine forensic accounting (FA) investigation in tracking financial cybercrime (FC) and terrorist financing (TF) in Nigeria. It also verifies the associations between cyber criminality and terrorist financing. The sample composed of all Nigeria anti-graft agencies including the Nigeria Communication Commission (NCC). A quantitative method is used in a way to analyze the data. The results of the hypotheses revealed that forensic accounting has significant influence in disclosing the associations between financial cybercrime and terrorist financing. This study finds forensic accounting as a tool and deterrence to terrorist financing and associated crimes activities. The implications of this study emphasized that the government should strengthen enforcement on cybercrimes and provides security infrastructure (advanced technology) in tackling the precedence of financial cybercrime and terrorist financing in Nigeria.]]>
<![CDATA[The Effect of The Existence of Internal Audit Function and Internal Audit Disclosure ]]>
<![CDATA[Putri Retno Asri]]>;
<![CDATA[Erfan Muhammad]]>
<![CDATA[ JAFFA Vol 9, No 1 (2021): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v9i1.9941
<![CDATA[This study aims to examine and analyze the effect of the existence of an internal audit function (IAF) and internal audit disclosure (DIA) on external audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2015-2019. The approach used in this study is a quantitative study consisting of 327 samples with purposive sampling technique. Data analysis in this study using multiple linear regression. The results showed that the existence of the internal audit function (IAF) had a negative and insignificant effect on the audit fee service, while the disclosure of the Internal Audit (DIA) had a significant positive effect on the fee service audit. Control variables, namely company size, return on assets, public accounting firms and subsidiaries are used to avoid it bias element.]]>
